Improved and reliable car technology Essay Example for Free

Improved and reliable car technology Essay This means it is much more appealing to travel, maybe to further places on the motorway network as it is so easy. This has an impact on travel and tourism as more people are willing to travel. Air Travel.   Dr. Hans von Ohain and Sir Frank Whittle are both recognized as being the co-inventors of the jet engine. Each worked separately and knew nothing of the others work. Hans von Ohain is considered the designer of the first operational turbojet engine. Frank Whittle was the first to register a patent for the turbojet engine in 1930. Hans von Ohain was granted a patent for his turbojet engine in 1936. However, Hans von Ohains jet was the first to fly in 1939. Frank Whittles jet first flew in 1941.   The development of pressurised cabins meant that there was a supply of air which then they could fly higher and get out of the troposphere where all the weather conditions affected the flight. As without the pressurised cabin, flights couldnt go above in to the stratosphere, into the thin air as there would be no air supply. This meant flights are more enjoyable and quicker, therefore more appealing to the public. Aircrafts can now reach heights of 30,000- 40,000 ft, whereas they could only reach heights of 15,000 ft. The Boeing 747, also popularly known as the jumbo jet, is the second largest passenger airliner after Airbus A380, but it remains the largest aircraft in commercial service. The 747 was born out of the explosion of the popularity of air travel in the 1960s. The enormous popularity of the Boeing 707 had revolutionised long distance travel in the world, and had began the concept of the global travel made possible by the jet revolution. The original design was a full length double decker. However, following issues with proposed evacuation routes, this idea was scrapped in favour of a wide-body design. Concorde 001 took off for the first test flight from Toulouse on March 2nd 1969 and the first supersonic flight followed on October 1st. As the flight program of the first development aircraft progressed as planned, 001 started off on a sales and demonstration tour beginning on September 4th 1971. Not until June 2nd 1972 did Concorde 002 follow suit with a sales tour of the Middle and Far East. Concorde 002 made the first visit to the United States in 1973, landing at the new Dallas/Fort Worth International Airport to commemorate its opening. Technological features. Many technological features common in the early 21st century airliners were first used in Concorde For speed optimization, Concorde featured:   Double-delta shaped wings   Thrust-by-wire engines, ancestor of todays FADEC controlled engines.   Droop nose section for good landing visibility For weight-saving and enhanced performance, Concorde featured:   Fully electrically controlled analogue fly-by-wire flight controls systems. I got this picture from: http://www. nationmaster. com/encyclopedia/Concorde * Computerised checking-in and baggage handling also makes going on holiday so much easier and more appealing for people to go on holiday. This therefore has an impact on travel and tourism as people are more willing and confident to go on holiday as everything is so much quicker and easier.   Sophisticated air traffic control makes going on a plane even safer as technological developments have vastly improved. This therefore gives people more confidence in flying and therefore more people do. I got this table from: http://www. air-quality-management. co. uk   This table shows how the quantity of people using air travel has increased since 1970. It has predicted the amount of passengers from 2010 to 2030. It also shows an increase. This is because it is becoming more popular to fly and as it is more comfortable, entertainment on the flight and its much quicker which makes it so much more appealing to fly. * The growth of regional airports has also increased due to the amount of people wanting to travel abroad. Airports have many facilities which make it easier for the public. There are monorails and coaches to the airport from the car parks that make it so much more accessible to get the airport. This is why the travel and tourism industry is increasing as everything including the facilities and ability to travel is much more efficient and easier. Conclusion. The impact air travel has had on the travel and tourism industry is significant. This is because since the 2nd world war planes have become bigger as so they can hold more people making flights cheaper. This means more people can afford to go on holiday to far destinations and also have the better quality journey. Therefore air travel has affected travel and tourism greatly. Sea Travel. * Sea travel has changed since the 2nd world war from the main form of global passenger transport to shorter-journey car ferries and cruises. This is because people use to go on a ferry to America because flying was very uncomfortable as technology was only developing. But when the jet engine and pressurised cabin were developed the need to go on the ferry was decreased as people could fly over instead, taking less time. This meant the ferry was not needed and so it became a cruise instead of like a `bus service`. * Ferries have become more popular due to the capacity of people they can get on them. This means that prices are reduced so it is more affordable for more people. Also as car ownership has increased the need for ferries which can hold cars is more important. The ferries such as the sea France Rodin and the Brittany ferries are good examples in which can take vehicles and loads to destinations. Each route has been specifically designed to save drivers large amounts of time and mileage, making us the logical choice of the professional. I got this picture and map from: http://www. brittanyferriesfreight. co. uk/ These are the offers Brittany Ferries include: Direct and cost-effective routes   More mileage-saving departure ports and destinations   A personal service offering individually tailored solutions. From abnormal loads to small vans Top quality food and on-board facilities This map shows where the ferry travels to. The wide choice of sailings enables people to choose the port most convenient for them, keeping driving to a minimum. The arrival ports also offer easy access to the major road networks in France and Spain, making driving on the continent easier. Ro-Ro ferries are the idea in which you take your vehicle onto the ferry and then when you get to the destination you can just `roll off`. This made it much easier and convenient as its a simple concept to use. Sir Christopher Cockerell was the inventor of the hovercraft in 1956. The hovercraft could carry twice as many passengers and vehicles, but this meant it was slower. The hover craft was replaced by the invention of the sea-cats. The sea cat would as it gets faster lift making the journey quicker. Compared to conventional ferries, the sea cat fleet of smaller, faster vessels results in fast loading and unloading coupled with the fact that all of the cross-Channel services are run from dedicated ports, makes travelling on the sea cat fast and hassle free experience. I got this picture from Google search on images under `sea cats`.   An issue which meant Health and Safety issues were considered was the landmark disaster of the Herald of free Enterprise. It capsized in the approaches to the Belgian port of Zeebrugge en route to Dover in England at 7. 05pm local time on March 6, 1987. At least 150 passengers and 38 members of the crew lost their lives, most inside the ship, from hypothermia, in the frigid water. The bow doors had been left open after departure and water flooded the car decks. The tragedy led to new safety regulations in the British ferry Industry. Conclusion. Sea travel has dramatically improved over the years since the 2nd world war where both the journey and safety wasnt good enough. Now ferries are very much more appealing to the public and offer a wide range of services. This means the public can Computerised Booking Systems. Before there was a computerised booking system, travel agents used to work with wall charts. On these charts they had lists of available different resorts and airlines. People had to write out tickets which werent very efficient. Today travel agents have a 1/4 of a million pounds worth of computer systems which they can use the website to gather useful information, quickly and efficiently. The technology also means travel agents such as Sunvil can make databases of their customers history in holidays. Another recent technology that has helped to increase the efficiency of booking a holiday is a global distribution system. This consists of a speedy dedicated-line access, a huge database of details including accommodation, travel, hotels and car hire. It is also global. This means the sales process is easier and more efficient. Global distribution Systems include: Worldspan. Worldspan provides worldwide electronic distribution of travel information, Internet products and connectivity, and e-commerce capabilities for travel agencies, travel service providers, and corporations.   Worldspan system provides approximately 16,000 travel agencies with travel data and booking capabilities for hundreds of the worlds leading travel service suppliers. Worldspan employ 2,500 people which show that the market is massive. It proves how big travel and tourism has become and how it is increasing. Amadeus. Amadeus offers a service in which the public can suit their holidays to themselves. This means information comes from all over the world to give the costumers the best chance of getting the holiday they want. The electronic information on Amadeus contains flight details, accommodation and dates in which are available. There are many online travel agents, these include: Expedia. Expedia is a virtual online travel agent which means you can book everything from you flight to hotel. Their aim is to replace high street travel agents.   Expedia also works with a GDS to get the results they want for their costumers. This has a booming impact on travel and tourism as it is so much easier to book a holiday as everything can be catered for, for your own personal needs. Sunvil Holidays.   Sunvil online offers a different service to Expedia as you cant book online whereas they offer a variety of holidays around the world. You can either book by phone or request to order a brochure. Sunvil have been operating holidays since 1970. They also offer unique tailor made travel options. This is what makes it ideal and appealing to potential costumers. Another technological development is e-ticketing. Here is the booth in which you enter your details into when you come to the airport. This means you dont need a paper ticket which gives you less things to worry about and loose. Once you have booked with the airline, you can check yourself in. this saves on time and is much more efficient. This relates to the ever growing industry of travel and tourism as everything is becoming easier and quicker to do. Making going away much more appealing to the public. (I got this picture form Google search on images. ) Conclusion. Computerised booking systems make it much easier for tourists going on holiday as it creates less hassle. This makes it much more engaging for the public. The technological development therefore relates to the increase of travel and tourism as going on holiday is so much more efficient to the technology. 3. Product Development and Innovation. Holiday camps. In the 1950`s Butlins was very popular and was the main idea for a family holiday. I got this leaflet from:http://www. butlinsmemories. com/6/id77. htm This is the leaflet from the 1950`s which states that this was the `real ` holiday that everyone wanted. This was the case then, when the concept of holidays was restricted to only the UK. Nine UK camps were built. They can be divided into three distinct eras: The pre-war camps of Skegness (1936) Clacton (1938), the wartime camps of Filey, Pwllheli and Ayr and the post-war camps of Mosney (1948), Bognor (1960), Minehead (1962) and Barry (1966). There were already quite a few holiday camps in existence but Billy Butiln took the concept to a whole new level by making them far bigger and by offering a previously unheard of range of entertainment and activities. The Butlin camps were really in a league of their own and were far larger than anything seen before or since. In the drab post-war years of mainland Britain the camps promised and delivered a world far removed from anything most people had experienced before. The brightly coloured buildings with exotic names, the seemingly endless list of entertainment and activities, the wonderful flower gardens, and all available for the equivalent of a weeks pay. Now Butlins has now become less popular as more people want to go abroad on long haul holidays as flights and accommodation is so cheap. Although, Butlins is trying to re-launch itself. It offers a range of cheap holiday with savings that will hopefully bring people back to enjoy the Butlin experience. As you can see from the screen print, the prices are low and are appealing to families to single adults looking for a good night entertainment also. I got this screen picture from: http://www. butlinsonline. co. uk/   Whereas Butlins was aimed at the working class, the new genre of holiday camps are aimed at the middle class. These camps include Centre Parcs and Oasis.   These camps offers accommodation suitable to the size of your family. The chalets are set into woodland making it very private. The main centre building offers everything from restaurants and bars to swimming pools all under one roof. Everything is very much more sophisticated than Butlins and is suited to families rather than single people. The family is a main target for travel and tourism and so centre parcs is making the most of the money that families have by accommodating for them. I got this screen print from: http://www. centerparcs. co. uk/   This screen print gives information on the resort and sells their concept well. Package holidays. * Package holidays developed in the 1960`s when jet travel was in force and people had more holiday time due to the holiday pay act by the government.

Healthcare Organisation Internal and External Influences

Healthcare Organisation Internal and External Influences Introduction Constructing a plan of business assists one with the establishment of a new business and assisting it to develop. Most entrepreneurs who build up business plans typically do well opposed to those who do not. A plan of business assists in representing the objective of one’s business. It assists others to be familiar with ones vision concerning the business, in addition to helps one to be clear on what precisely he desires to accomplish in the course of the business. This consecutively assists one to conduct appropriate research regarding the market and assemble adequate information regarding the business he is selecting. Political, economic, and social forces Political, economic, and social forces occupy a significant role when extending health care organizations. It is extremely significant that one cautiously widens the organization to avert as lots of down falls as probable. The political force that occupies a significant function in growth of health care clinic is the funds. It is extremely indispensable that one cautiously illustrates what the funds or money for a business will be utilized for. The entire things have got to be cautiously planned out or instance the budget that would be employed for acquiring the needed equipment, the programs that would be employed, to remunerate the staff, etc.. That is the mainly significant step of all. Social forces that directed the expansion of the clinic were the places of development and its patients. The financial system is continuously shifting; consequently the place of development is significant. One has to establish the clinic in a renowned suburban area when the population are huge in numbers. A business developing in a small area where poverty is higher would be a prospective fall down for an organization or business. Social and Economic conditions that have an effect on people’s lives establish their health. People who are poor are not as much of expected to seek out appropriate medical care, as against to people who are of status of middle-class and above. People with additional money, social status, and education have several choices and power above things, for instance the neighborhoods, occupational opportunities, their salaries, etc. A lot of entrepreneurs not succeed the initial time around. It is merely a risk that individual has to take. Failing the initi al time is sometimes a positive thing. It provides the individual the prospect to perceive where he or she went wrong the initial time around and what can be done to avert that from incident again. It is all regarding learning and experiencing from ones mistakes. Mission Statement A mission statement explains what an organization is, why it subsists, and its cause for being. One’s mission statement at least, must describe who ones principal customers are, recognize the products and services one will construct, and explain the environmental location in which one will function (Mission statement, ). Our mission is to incessantly advance the care and quality of the business and the services we offer. We are in addition committed to making sure that our patients are fine taken care of and that their needs are met. What is a business or corporation devoid of contented customers? It is just similar to taking care of our own. Parents make certain that our children’s needs are met, that they are taken care of, and that they are at all times satisfied. Our objective is to proffer outstanding care and service to our patients and their families. In addition, we desire to ensure that our staff persists to offer our patients with the supreme care and respect that they be worthy of. Our dedication to this business is to do just that. Performance Measures Performance measures in an organization or business are extremely significant. Measuring levels of performance assists in the business success. It assists the business to flourish. Companies are competent to take the results, whether negative or positive, and advance the business. Teams of Community health service must be assessed similarly to any additional health care team, by means of the operational facets of cost, demand, satisfaction of worker, quality, efficiency, and satisfaction of customer (White Griffith, 2010). Performance measures that I would deem employing within the organization would be surveys of patient satisfaction, patient return and comment cards,. Surveys of Patient satisfaction essentially let the patient to rate his or her on the whole experience of the organization of health care. Several times surveys can rate from sturdily agree to firmly disagree or from 1 to 10 with 10 being the finest. Surveys can be conducted in several diverse ways. Surveys can be co mpleted online, on paper, or above the phone. Comment cards are an additional immense source of performance measure. A lot of times comment cards are in the business place and placed in an expedient area for the patient to use. Do not expect a positive feedback merely since somebody fills out a comment card. If one obtains a negative comments card, turn it into a positive. Some might look at it as an awful thing; however I look at it as means to develop the business and keep up the patients contented. Running an organization is not all regarding creation of a profit it is regarding keeping the patients, clients, customers, etc. contented. Devoid of them, how can one profit. An additional performance measure that I would utilize to allow performance would be customer revisits. What I imply is how many patients revisit and how frequently for regular visits. All performance measures are significant. No measure out numbers other since they all offer feedback in some type of means whethe r in words or numbers. Expansions Several entrepreneurs sense the need to expand their clinics. If I were to ever question expanding the clinic, there are a lot of things that I would take into account. Primary thing I would examine if there is a requirement to expand the clinic of healthcare. Secondly, I would check the budget to perceive if there were adequate funds to expand. Whether a manager decides to expand, he or she has to acquire the funds from someplace. Even if the manager choose to borrow money, it is yet essential to verify the budget to perceive if there are adequate funds there to let the business owner to pay back the loan above a phase of time. Another significant key feature to observe when considering expansion is the numeral of staff members on board and the figure of patients. One should not expand when one desires to, but should expand at the right time. Business Plan Business plans are extremely indispensable when in an industry. The foremost purpose of an annual business plan is to establish an action plan and strategy for the business. It is significant to appraise business plans yearly to perceive if anything needs to be changed consecutively to maintain the business operation smoothly. If anything does not have to be changed, it is yet imperative to scrutinize ones business plan yearly to be certain that it can be utilized for another profitable and successful year. Role of the Clinic Our health system is broken and a great deal of the problem relies with the disintegration of our system of delivery which compels low quality and unproductive care in a nation filled with extremely skilled professionals of health care. The US lacks a particular set of policies or national entity to guide the doctors, health care system, and hospitals practicing in the similar community and caring for the similar patients are not â€Å"associated† to each other. Our existing healthcare payment model with a blend of public programs and private insurers each with its individual set rules additional fragments the health care delivery system, causative to high and waste administrative costs. The Affordable Care Act offers prospect for delivery system reform to make certain that patients are getting the accurate care at the accurate time in a collaborative, coordinated, and efficient manner. Healthcare Policy The public healthcare policy has influenced the configuration of outpatient clinics in the system of healthcare in a foremost way. Outpatient care has substantially increased above the year. Outpatient care is lesser expensive to build and operate, meaning that it is additional reasonable than building big hospitals. It is even additional rational for communities in addition. Where I am from more people are inclined to go to the convenient care as a substitute of the hospital for trivial problems. Outpatient care First and foremost, is less costly, and secondly, it is lesser time of waiting. The means that the economy is at the moment and with the rate of unemployment progressively on the rise, outpatient care is more reasonable for many. Even though some outpatient facilities are diverse, meaning a few are larger than others, the structures of business are similar. When I say they are similar, I imply they are comparable as far as in services provided, the cost, care and personal at tention patients obtain, etc. Outpatient facilities are a great deal easier to care for and continue than a large hospital. Conclusion Maintaining an organization of health care is hard work, but somebody has to do it. It is a lot easier if one pursues the procedures and guidelines that are position into place for organizations of such. References Mission statement. (n.d.). Retrieved from http://www.entrepreneur.com/encyclopedia/mission-statement The importance of creating business plans outlines. (n.d.). Retrieved from http://www.wahm.com/articles/the-importance-of-creating-business-plan-outlines.html White, K., Griffith, J. (2010). The well-managed healthcare organization. (7th ed., p. 299). Chicago, IL: Library of congress.

Beatrice in Dantes Divine Comedy Essay -- Divine Comedy Inferno Essay

Beatrice in Dante's Divine Comedy      Ã‚  Ã‚   How many people spend their whole life in love with a person they met only once when they were nine years old? Dante Alighieri, born in 1265, had only one meeting with Beatrice Portinari in 1274, making him only nine years old. By Dante's own account this was the most important event of his youth (Alighieri). When she passed away in 1290 Dante was about 25 and overcome with grief (Barbi 6). If Dante hadn't met Beatrice much of his work would have never been written. When he met the Florentine gentlewoman, she made a deep impression on his feelings. In the Inferno Beatrice symbolizes blessedness or salvation, and Dante always called her by her full name to indicate that she brought happiness to whoever looked upon her. All evidence shows she was the daughter of Folco Portinari, and later, the wife of Simone die Bardi. Dante expressed his love for her in his poetry and believed she was "the guide of his thoughts and emotions toward that ideal perfection which is the goal of every noble mind" (Barbi 6). Other poets of the time wrote about the cruelty of women and demanded pity.    Dante exalted or glorified Beatrice as a miracle of courtesy and virtue sent to earth by God for the welfare of himself, and for those who would appreciate her qualities. Because of such exultation Dante believed that Beatrice would not stay long in the earthly life, and in June 1290 she died. This caused intense contemplation of her in the glory of heaven (Barbi 6). Dante was married shortly after the first anniversary of Beatrice's death. However, her memory came back and he felt horrible f... ....    Dante Alighieri met the love of his life when he was only nine years old, but never stopped loving her. She passed away when he was about 25 and Dante was never the same. After 16 years his love for her never faded, even though both had married. Even right before his death Dante still wrote about Beatrice and held her in the highest regard. Beatrice inspired his work and gave it meaning.    Works Cited Alighieri, Dante. "The Inferno." The Norton Anthology World Masterpieces Expanded Edition vol. 1. Ed. Maynard Mack. W.W. Norton & Co. Inc. 1995. 1693-1828. Alighieri, Dante. Microsoft Encarta 98 Encyclopedia. CD-ROM. Microsoft Corporation,1993-1997. Barbi, Michele. Life of Dante. London: Cambridge University. 1954. "Knights, Ladies and Constant Heartache." Discovery Online. 3/14/04.www.discovery.com.   

Fireworks Essay example -- Chemistry Fireworks Essays

Fireworks How do fireworks produce their brilliant colors and loud bangs? To produce the noise and flashes, an oxidizer (an oxidizing agent) and a fuel (reducing agent) are used. The oxidizer oxidizes the fuel in a very exothermic reaction which produces a brilliant flash and a loud report from the rapidly expanding gases produced. For a color effect, an element with a colored emission spectrum is included. Electrons in atoms can be raised to higher-energy orbitals when the atoms absorb energy. The excited atoms can then release this excess energy by emitting light of specific wavelengths, often in the visible region. In fireworks, the energy to excite the electrons comes from the reaction between the oxidizer and fuel. Fireworks are usually made out of the following items; an oxidizing agent, a fuel (reducing agent), a coloring agent, binders and regulators. These mixed together are what make up the basic fireworks: Oxidizers The first thing in a firework is the oxidizing agent. These produce the Oxygen to burn the mixture. Oxidizers are usually nitrates, chlorates or perchlorates. The common oxidizers are nitrates. These are made up of a metal ion and the nitrate ion. I'll use potassium nitrate as an example. Nitrates only give up 1/3 of their oxygen. The resulting equation would look something like this: 2KNO3 ---> 2KNO2 + O2 The next Oxidizers are chlorates are also made up of a metal ion and then the chlorate ion...

The Lottery Essay -- essays research papers fc

The Message Sent in â€Å"The Lottery†   Ã‚  Ã‚  Ã‚  Ã‚  The shock value of Shirley Jackson’s â€Å"The Lottery† is not only widely known, but also widely felt. Her writing style effectively allows the reader to pass a judgment on themselves and the society in which they live. In â€Å"The Lottery† Jackson is making a comparison to human nature. It is prominent in all human civilizations to take a chance as a source of entertainment and as this chance is taken, something is both won and lost.   Ã‚  Ã‚  Ã‚  Ã‚  As long as human civilization has existed, so has the idea of death or suffering, or taking a chance of death or suffering, as a form of entertainment. This can be traced back as far the day of the Roman gladiator, when an event was staged in a coliseum where people watched someone lose their life as a form of entertainment. Also, executions, once public, provide entertainment as they cause an inescapable excitement as an escape from the normal routine of daily life. This form of entertainment is displayed in â€Å"The Lottery† as the character Tessie Hutchinson is stoned in public because she won the town’s annual lottery and as the character Old Man Warner claims in the story, â€Å"There’s always been a lottery† (Jackson 275). People also take a chance of harming themselves for entertainment in event of drug usage or extreme sports. The townspeople harm themselves in â€Å"The Lottery† by harming another person. However, this form of entertainment can also take another...

Abraham and Sarah

Abraham and Sarah The story of Abraham and Sarah is an important one, especially because Abraham is the father (and Sarah the mother) of the Israelite nation. When looked at from a broad point of view, this story of an ancient family and their relationship with God becomes a parable which teaches others to put their trust in God and provides examples of how to live a righteous life in the eyes of this God. When looked at from a narrower point of view, one can examine the motivations and personalities of the individuals this story focuses on.Abraham is born blessed because he is the ancestor of Shem and Sarah shares in this blessing because she is his wife. However, Abraham receives an even greater blessing from God, after the death of his father, when he is promised not only a blessed life, but also a multitude of descendents who will share in his blessing and come to make up God’s chosen people. Though Abraham and Sarah express a deep faith in their God, they show difficultie s in trusting his words, but this lack of trust allows for their relationship with God to be developed through acts by both parties.God intervenes on their behalf, constantly affirming his covenant with Abraham, and Abraham and Sarah consistently act in ways which prove their righteousness and that they are deserving of this great blessing. The development of Abraham and Sarah, through the story of their lives, not only demonstrates the power and emotions of God and the maturation of their relationship with God, but also the maturation of themselves and their faith in God. Abraham is an essential character, not only in the biblical story of his life but, more importantly, in the biblical history of the Israelite nation.However, Abraham was not a flawless person and it is through the choices and actions that he carried out, both right and wrong, that his character can be understood. On one hand, Abraham represents an ideal follower of God, not only is he personally chosen to be bless ed by God but, he also listens obediently and shows a strong concern for the well-being of others. Abraham is initially blessed because he is a descendent of Shem who was blessed by Noah, however, he receives a much greater blessing than the one he was born with at the age of seventy-five.It is at this time that God tells Abraham â€Å"Go from your country, your kindred and your father’s house to the land that I will show you. I will make of you a great nation, and I will bless you and make your name great, so that you will be a blessing. † (Genesis 12. 1-3) Abraham, along with his wife Sarah, his nephew Lot, his slaves, and his possessions, left Haran, where he had settled, and went to the â€Å"land of Canaan. † (Genesis 12. 5) This instance is also the first show of Abraham’s obedience to God.Abraham’s next show of obedience comes after God grants Abraham an even greater blessing. When Abraham is ninety-nine years old, God comes to him with a co venant to make him â€Å"the ancestor of a multitude of nations†¦and kings† and along with this blesses Sarah with the promise of a son and a blessing equal to Abraham’s for her descendents. Because of their blessings, God gives Abram the name Abraham and Sarai the name Sarah and as a sign of his covenant, God asks that Abraham and all the males in his household be circumcised.Abraham â€Å"circumcised the flesh of their foreskins that very day,† once again showing his obedience to God. Abraham’s greatest show of obedience to God comes when God tests Abraham by asking him to sacrifice his only son Isaac as a burnt offering and Abraham sets out to do so the next morning. Abraham, once again, demonstrates exceptional obedience to God, not only proving his character but also his faith, â€Å"for it is Abraham’s actions that gave shape and substantive reality to the God to whom the action was directed.Abraham’s action established his faith as well as the traditions of faith it set in motion. † (Delaney 22) Abraham’s story does more than to present him as thoughtful of God; it also provides examples of Abraham’s thoughtfulness of others. When Abraham hears that his nephew, Lot, has been kidnapped, he quickly set out with three hundred and eighteen trained men to retrieve him. Abraham shows his thoughtfulness of others again when God tells him of his plans to destroy Sodom and Gomorrah, Abraham barters with God in an attempt to save the lives of the people living there.These events and Abraham’s reactions to them show what a considerate person Abraham was which also helps to solidify his worthiness as the ancestor of God’s chosen people. Though Abraham demonstrates an exceptional amount of faith in God, it is not unwavering, however, this occasional lack of faith helps to expand on his character. Twice in his travels, Abraham asks Sarah to pretend to be his sister because he is fearful that he will be killed so that she may be taken as a bride, even though God reminds Abraham that he is safe from harm after the first instance.These events help to remind readers of Abraham’s humanity, he faces normal challenges for someone with his lifestyle including â€Å"the vulnerability of the nomad to the whims of nature on the one hand, and, on the other, his desperate need for the foodstuffs of the settled culture with the implied powerlessness which goes with such dependency. † (White 178-179) When looked at from this perspective, Abraham’s lapses in faith become reasonable, but the choice of the author to include these instances can be explained further.When Adam and Eve ate the fruit of the tree of knowledge of good and evil, they forever changed the thought processes of humankind, and as part of this, â€Å"[Abraham] now lives out of his anticipation of the future. † (White 179) Humans are now aware of evil and Abraham’s fears represe nt this. Through this further examination, it becomes evident why these less proud moments of Abraham’s life are included in his story, because of the way in which these choices help to humanize him and further explain his character.Though Sarah is developed much less than her husband, she is still a pivotal character in both this biblical story and the biblical history of the Israelite nation. Sarah is presented as a strong woman, she shows faith in God and devotion to her duties as a wife and it is through her struggle with motherhood that her character is most developed. Though Sarah is not born blessed, she comes to share in Abraham’s blessing by God for themselves and their descendants, however, the events of Sarah’s life presented in the Bible make her life seem like much more of a struggle than Abraham’s.Twice she risks her well being for the sake of her husband’s fears, even though she is pregnant the second time and it is very possible tha t first time she did not get away without a sexual encounter with the Pharaoh. Her feelings on theses events are not presented, though one can only imagine her own fears in being given, so willingly, as an object for other men. It is important to remember that the connotations of Sarah’s treatment were not what they are today, but it seems that Sarah’s protection from God was not as whole as Abraham’s.The major issue in the development of Sarah’s character is her inability to conceive a child and the struggles she faces because of this. Sarah’s initial solution to her dilemma is to give her slave Hagar to her husband so that she may provide him with children in an indirect manner. This decision causes many problems later in the story but it is important to note the reasoning behind Sarah’s choice, â€Å"legal contracts unearthed at Nuzu make it evident that a childless wife was actually obliged to do what Sarah did, unless she preferred to see her husband choose another wife for himself.She was unlikely to prefer this-it was a far less evil if the supplementary wife would be someone over whom she had some control, that she might keep her superior position in the household. † (Vawter 139) The difficulties Sarah must have faced in making this decision and the added â€Å"slap in the face† that she must have felt from Hagar conceiving after only being with Abraham on one occasion, when she was not able to conceive after ten years is unimaginable for most and demonstrates the true emotional strength that Sarah must have had.Sarah’s challenges affect more than just her, â€Å"Sarah holds Abram responsible for Hagar’s treatment of her, and a rift develops between Sarah and Abram as is evident by the strong language with which she addresses him. Sarah’s first words to her husband are accusatory. She exclaims: ‘May the wrong done to me be upon you. ’† (the word wrong havin g violent connotations) (Jeansonne 20) Though most of Sarah’s life is made difficult by her barrenness, she gets a reprieve from God in her old age.When Sarah is ninety years old, God blesses her with a promise that she will conceive a son and that God will establish a covenant with that child â€Å"as an everlasting covenant for his offspring after him. † (Genesis 17. 19) Both Sarah and Abraham laugh when they hear that Sarah is to conceive at such an old age. This reaction is represented by the name God chooses for their son, Isaac, which translates as â€Å"he laughs. † This laughter is also a good example of how Abraham and Sarah are like every one else, they â€Å"believed the substance of God’s promise but doubted the details. (Vawter 146) Having Isaac is perhaps the greatest accomplishment of Sarah’s life and after giving birth to him, â€Å"Her response is one of joy an personal triumph†¦Her words imply that no one will again be able to deride her for being childless, but they also indicate that she recognizes the incredible reality she has conceived and given birth. † (Jeansonne 27) The difficulties Sarah has faced throughout her life with her inability to conceive in a time when bearing children was the main purpose of a wife, were finally over, at a time in her life when she had completely given up on any hopes of it.This fulfillment of Sarah’s wishes is only made better by the fact that her son has a blessing from God for a good life and important descendants. When Sarah gave birth to Isaac she became not just a mother to him, but also a mother to the nation of God’s chosen people. With the birth of Isaac, Sarah gains another thing that is important to her; she regains her power in her household. With this power, Sarah chooses to make Hagar and Ishmael leave, â€Å"Cast out this slave woman with her son; for the son of this slave woman shall not inherit along with my son Isaac. † (Genesis 21. 0) Sarah is not mentioned again after this until her death at age one hundred twenty-seven, However, â€Å"although Sarah will no longer figure in Abraham’s life, her death prompts him to procure an important title to the land†¦Although all of the land of Canaan was promised to Abraham by God, this is the first instance in Genesis where Abraham has legal possession of a portion of it. Sarah’s death plays a genuine part in Abraham’s procurement of this portion of the covenantal promise. † (Jeansonne 29) Abraham and Sarah are the father and mother of God’s chosen people, a title that can be held by only two people in the history of mankind.Their story serves as an example and a reference to God’s followers and their descendants. Though Abraham and Sarah are presented as having lived a righteous life in the eyes of their God, they are, by no means, presented as flawless and it is through further examination of their flaws that they can be understood more completely. Abraham and Sarah were not divine and perfect beings, they were two human beings that faced many difficulties, had many fears, and struggled to find happiness.The sense of normalcy about Abraham and Sarah does more than just allow for an expansion of their character; it provides a realistic example to other followers of this God. This story shows that a blessing by God does not mean a life without difficulty and that God is watching out for his followers, even when it may not seem that way. The story of Abraham shows others to put their faith in God, and he will provide, and no matter how precarious the situation seems, God is watching over those whom he has promised to look out for.The story of Sarah shows others that â€Å"good things come to those who wait,† and to never give up on God, no matter how things may seem, God can always execute his plans. Their story represents the beginnings of the Israelite nation and is a history for those who believe in it, but it transcends the historical as a parable for others who wish to follow the example that Abraham and Sarah have provided so that they may live a righteous life in the eyes of their God. Bibliography 1. Delaney, Carol. Abraham on Trial. Princeton, NJ: Princeton University Press, 1998.This book addresses the instance of Abraham’s near sacrifice of Isaac by examining a case where a man sacrificed his child â€Å"because God told him to† and further exploring the implications of Abraham’s actions. 2. Jeansonne, Sharon. The Women of Genesis: From Sarah to Potiphar's Wife. Minneapolis, MN: Augsburg Fortress, 1990. This book explores the stories of the women in the Bible and looks at their difficulties, their subjugation, their triumphs, and the effect they had on the stories they are featured in. 3. The New Oxford Annotated Bible. Ed.. Michael D. Coogan. New York: Oxford University Press, 2007.The annotations found in this Bible help to ex pand upon the stories within it, explaining important facts lost in translation and details that may not be directly evident. 4. Vawter, Bruce. A Path Through Genesis. 7. New York: Sheed & Ward, Inc. , 1967. This book looks at Genesis with great detail, explaining characters, events, and language with historical facts and theological insights. 5. White, Hugh. Narration and Discourse in the Book of Genesis. New York: Cambridge University Press, 1991. This book examines the dialogue found in Genesis in great detail, explaining the connotations and meanings of language used.

Us Gaap and Ifrs Difference in Income Statement

Income Statement Income statements present an ordered list, grouped by broad categories of revenues and expenses. The income statement begins with revenues followed by a list of expenses. U. S. GAAP and IFRS requirements for the presentation of income statements are similar, with some important differences. *Other than separating revenues from expenses, U. S. GAAP provides little guidance about which items the firm must separately display or their order. IFRS requires, at a minimum, the separate display of revenues, financing costs (for example, interest expense), income tax expense, profit or loss for the period, and certain other items. *Both U. S. GAAP and IFRS require the separate display of items whose size, nature, or frequency of occurrence make such separate display necessary for accurately portraying performance. *Both U. S. GAAP and IFRS require separate display of items related to discontinued operations, a topic discussed in Chapter 14. *IFRS requires separate display of the portion of profit or loss attributable to the minor- ity (noncontrolling) interest and the portion attributable to the parent entity, a topic dis- cussed in more detail in Chapter 13. U. S. GAAP contains a similar requirement starting in 2009 for most firms. IFRS permits firms to present expenses by either nature or function; although U. S. GAAP is silent on this issue, guidance from the Securities and Exchange Commission requires registrants to classify expenses by function. 4 REVENUE RECOGNITION Revenue recognition refers to the timing and measurement of revenues. Management applies the revenue recognition criteria of authoritative guidance to decide whether a given transac- tion meets the criteria and so results in recording revenues (and the related expenses). Reve- nue recognition is among the most complex issues in financial reporting.As of the writing of this textbook, U. S. GAAP contains over 200 pieces of authoritative guidance for recognizing revenues. The quantity and complexity of this guidance result from several factors. First, mis- reporting of revenues (either reporting revenues before the firm earns them or reporting non- existent revenues) is the most common form of discovered accounting fraud. 9 Second, firms often bundle products and services and sell them in multiple-element arrangements, and each element of the arrangement has the potential to result in revenue recognition.An example of a multiple-element arrangement is the sale of a machine with an extended five-year war- ranty, installation services, training for employees to learn how to operate the machine, and software upgrades as they become available. This bundled arrangement can contain five or more elements, delivered at different times, but with a single sales price. The selling firm faces difficult recognition and measurement issues in deciding (1 ) whether a given element of the arrangement has separable revenues, and (2) when, and in what amounts, to recognize rev- enues for the separate elements of the arrangement.CRITERIA FOR REVENUE RECOGNITION As a general principle, under the accrual basis of accounting, the firm recognizes revenue when the transaction meets both of the following conditions: 1 . Completion of the earnings process. The seller has done all (or nearly all) that it has prom- ised to do for the customer. That is, the seller has delivered all (or nearly all) of the goods and services it has agreed to provide. 2. Receipt of assets from the customer. The seller has received cash or some other asset that it can convert to cash, for example, by collecting an account receivable.The first criterion focuses on the seller’s performance. Firms recognize revenues from many sales of goods and services at the time of sale (delivery) because that is often the point of completion of the earnings process, in the sense that the seller has transferred the promised goods to the customer or has performed the promised services. Even if some items remain unperformed (for example, promises to provide warranty services and promises to accept cus- tomer returns), the seller can recognize revenues as long as the unperformed items are not too great a portion of the total arrangement with the customer, and the seller can easonably measure the cost of the unperformed items. 11 The second criterion for revenue recognition focuses on measuring the amount of cash the seller will ultimately receive. The exchange price between the customer (buyer) and seller represents the assets exchanged by the customer for goods and services, and provides the ini- tial measure of revenue.