IFRS AND GAP CONVERGENCE Essay Example | Topics and Well Written Essays - 1000 words

IFRS AND GAP CONVERGENCE - Essay Example GAAP stands for General accepted accounting principles and are the set of standards developed by US, keeping their needs in mind. On the other hand, IFRS stands for international financial reporting standards are standards developed by UK. In the past financial statements were relevant to these respective countries only but globalization has called for the need of one set of standards. Convergence of international accounting refers to the goal and the path taken to reach one set of standards that are followed throughout the world. The goal is to eliminate the differences and to improve the standards. Various accounting textbooks now feature a mixture of both standards, by presenting financial statements in both formats. The aim is to inform students about the difference in language and presentation so that they apply the relevant standards in future. Currently both organizations aim to converge GAAP of US and IFRS of UK and later they plan to develop one set of standards for the worl d. ... This is because these companies often have to prepare two sets of financial statements to satisfy different stakeholders. The convergence process has helped improved standards to a large extent but there are various differences that have not yet been eliminated. DIFFERENCES Revenue recognition Under the US GAAP the revenue is recognized according to fixed prices or prices that are determinable therefore the results are not recorded as revenue until the contingency is resolved. Under IFRS however depends on the ability of the entity to measure the revenue that is being considered and the economic benefits associated with the revenue. This often results in a difference in â€Å"revenue recognition† as the revenue is recognized earlier under IFRS and later under GAAP. Sale of goods- continuous transfer Another major difference is that GAAP does not allow cost to cost revenue recognition and the revenue under GAAP the revenue transaction is usually deferred if the revenue cannot b e measured on a reliable basis. IFRS on the other hand only defers revenue in instances only when an act is more significant than others. The level of significance depends on the situation in hand. Barter transactions Under GAAP the fair value of goods and services is used when the value surrendered is not clearly evident under the barter transaction. Under IFRS the fair value of goods and services is used only when the value is not determinable. SIMILARITIES Barter transactions In both IFRS and GAAP companies are required to use the fair value of goods and services as the starting point when measuring a barter transaction Accounting policy: The prior and comparative years are restated in both sets of

Gender Inequality Essay Example for Free

Gender Inequality Essay Gender inqualities often stem from social structures that have instiutionalized conceptions of gender differences. Gender inequality has been around for centuries. In many family homes, their lives evolve around gender roles. The responibilties in the family are allocated to their sex (gender). There are certain tasks which are usually allocated to males and females. Some see this division as biologolical differences between the sexes and others see it happening in cultural backgrounds. There are sociological theories that have tended to see gender roles as natural and inevitable. Talcott Parsons, suggested that within the modern nuclear family it was essential that one parent, (the father) performed the instrumental role of the leader and provider whilst the mother performed the expressive role of giving psychological support and taking responsibilty for socialising children. This made sense because women give birth to and nurse their children. It’s a typical sterotype, that is engrained in both men and women. Gender is seen closely related to the roles and behaviour assigned to women and men based on their sexual differences. As children we learn and adapt to specific gender roles, and as we grow they become more evident and more important to our role in a society. There is more married women that work outside of the home and some men spend more time at home with their families. Martial roles have become increasingly similar. Historians of the family have made it show how gender roles in the family are socially constructed. The roles pllayed by men and women in any history poont may seem natural and inevitable. When you look back to the past, you see how much its changed according to the reguirements of society and the needs of families at particular times. During the latter of the 20th century the views began to change but still stained ideologies from the past they still exist ath the brink of the 21st century. 82% of women (wives and girlfriends) still do the housework according to a new study in Britain, but when it comes to housework, we are back in the 50s. For the females of today we can pretty much do anything we like, join the army, be a prime misiter, run a company or be a stay at home mum. As the new century, today, we see a greatly altered family landscape in which dual-income and single parents families outnumber the ascendant two-parent, one-earner in the household. There is more single parent families nowadays. So they would be taking on the roles as the breadwinner and home maker. But its not just women doing this, there is a lot of men as single parents and broken families that have to take on these roles. So a lot has changed over the years. And there is more and more working parents. Gender role and inquality is not just geared towards women but also men. As much as women face inqualities, ther are many aspects about the world that’s is unfair towards men. The question remains, â€Å"will men and women ever be found equal? † My answer, no. Men and women are simply too different to be considered be treated the same. Yes, I do believe that men and women should be paid the same, and given equal and all opportunity, but as far as the biological sense goes men and women have two completely different biological makeup. It is scientifically true that women are more nurturing whereas men are found to be much more competitive and aggressive. That is not to say that those traits can not be mixed upon the two genders, but there is still too much that keeps gender separate. In some culturals, gender inequality will never change for most. The women are to stay at home, raise the family and do the household chores. In some of theses culturals domestic violence accurs and the women keep quiet about it because they cant leave because its discrimmination to their society and most culutrals don’t allow women to get a divorce. Many developing countries including India have displayed gender inequalit in education, employment and health. It is common to find girls and women suffering from high mortality rates. India has witnessed gender inquality from its early history due to its socio-ecnomic and religious practices that resulted in a wide gap between the position of men and women in the society. Gender inquality has an adverse impact on development goals and reduces ecnomic groth. It hampers the overall well being, because blocking women from participation in social polical and ecnomic activties can adversely affect th whole society. Discrimination also plays out with networking and in preferential treatment within the economic market. Men typically occupy positions of power within the job economy. Due to taste or preference for other men because they share similar characteristics, men in these positions of power are more likely to hire or promote other men, thus discriminating against women. Discrimination against men in the workplace is rarer but does occur, particularly in health care professions. Only an estimated 0. 4% of midwives in the UK are male and according to cbs only 1% of all trainee nurses and only 2% of Secretaries are male. Women have increasingly been finding their place in a male driven environment whether it be in the office, politics, or in the cut throat world business and CEO’s, women have become more and more powerful in a man’s world. Needless to say, women have not reached the level of power that a man would have, but seeing as where woman stood forty years ago it is a step in the right direction. Over the years, gender role has clearly played a big part in the way that women are treated, whether it be being confined to the kitchen, or rendered to emotional to run for office, it seems as though society has built two completely different species of human to live amongst each other. It may sound drastic, but if men and women were to be more similar, there would be more chance for equal treatment. As unfortunate as it is, it seems as though society is at a stand still on where to go with gender inequality, and if there is no way to convince an entire generation to change they way they treat each other, then it might as well stay that way. Unfortunately society is way too stubborn to be able to change its ways about said subject. All that being said, we have come a great deal over the years, and maybe one day we can point that everyone can agree on.

The Life and Political Career of James Madison Essay -- American Ameri

The Life and Political Career of James Madison James Madison is most widely known as the father of the Constitution. It is a title â€Å"deeply deserved on many accounts† (Wills 37). Although his many achievements at times are overshadowed by his work on the Constitution, Madison’s life reflects a legislative talent (Wills 3). Through his interest in politics, he was able to shape the forming nation. Education, illness, and religion dominated the beginning of James Madison’s life; the experiences enabled Madison to write the Constitution as well as a number of influential essays in response to his views on the incompetent confederacy. Madison challenged the ideas of the Anti-federalists through his strong arguments and rhetoric, while leaving behind a balance between central government and individual rights, as well as the idea of being an American. Madison’s education revolved around his bad health, which often dictated where he studied. Madison believed he would â€Å" have a short life due to the illness he believed was epilepsy and actively tried to monitor and control breakdowns† (Wills 7). As a child, Madison was â€Å"frequently confined to the sick bed† and he â€Å"formed studious habits, developing an early love of scholarly investigation and contemplation† (Sheldon 3). While the young Madison stayed at home, his religious grandmother took on his education by using books from his father’s library and purchasing the British magazine, Spectator (Sheldon 3-4). After learning valuable lessons through her teaching, he moved on to attend school for five years at the King and Queen County Anglican School, later returning home in order to monitor his health (Wills 15). Madison’s desire for knowledge led him to study at P... ...Inaugural Address. New York: The Library of America. 1999. Madison’s address to the country, informing the people of his goals while in office. Madison, James. Speech in the Virginia Ratifying Convention of Ratification and Amendments. New York: The Library of America. 1999. A speech aimed at convincing the state of Virginia to give the ninth vote for ratification. Peterson, Merrill D. ed. The Founding Fathers: James Madison A Biography in His Own Words. Vol. 1. New York: Newsweek, inc. 1974. A biography of Madison’s life. Sheldon, Garrett Ward. The Political Philosophy of James Madison. Baltimore: The John Hopkins University Press. 2001. An analysis on the factors in Madison’s life that shaped his ideals. Wills, Garry. James Madison. New York: Times Books. 2002. A biography focusing on Madison’s Presidential years. The Life and Political Career of James Madison Essay -- American Ameri The Life and Political Career of James Madison James Madison is most widely known as the father of the Constitution. It is a title â€Å"deeply deserved on many accounts† (Wills 37). Although his many achievements at times are overshadowed by his work on the Constitution, Madison’s life reflects a legislative talent (Wills 3). Through his interest in politics, he was able to shape the forming nation. Education, illness, and religion dominated the beginning of James Madison’s life; the experiences enabled Madison to write the Constitution as well as a number of influential essays in response to his views on the incompetent confederacy. Madison challenged the ideas of the Anti-federalists through his strong arguments and rhetoric, while leaving behind a balance between central government and individual rights, as well as the idea of being an American. Madison’s education revolved around his bad health, which often dictated where he studied. Madison believed he would â€Å" have a short life due to the illness he believed was epilepsy and actively tried to monitor and control breakdowns† (Wills 7). As a child, Madison was â€Å"frequently confined to the sick bed† and he â€Å"formed studious habits, developing an early love of scholarly investigation and contemplation† (Sheldon 3). While the young Madison stayed at home, his religious grandmother took on his education by using books from his father’s library and purchasing the British magazine, Spectator (Sheldon 3-4). After learning valuable lessons through her teaching, he moved on to attend school for five years at the King and Queen County Anglican School, later returning home in order to monitor his health (Wills 15). Madison’s desire for knowledge led him to study at P... ...Inaugural Address. New York: The Library of America. 1999. Madison’s address to the country, informing the people of his goals while in office. Madison, James. Speech in the Virginia Ratifying Convention of Ratification and Amendments. New York: The Library of America. 1999. A speech aimed at convincing the state of Virginia to give the ninth vote for ratification. Peterson, Merrill D. ed. The Founding Fathers: James Madison A Biography in His Own Words. Vol. 1. New York: Newsweek, inc. 1974. A biography of Madison’s life. Sheldon, Garrett Ward. The Political Philosophy of James Madison. Baltimore: The John Hopkins University Press. 2001. An analysis on the factors in Madison’s life that shaped his ideals. Wills, Garry. James Madison. New York: Times Books. 2002. A biography focusing on Madison’s Presidential years.

Extended School Day Essay

Imagine you are a seven-year-old whose’s parents work until five each night. When you come home after school there is no one home with you. What could you get into? You might know right from wrong but you still might get yourself into some trouble. Just out of plain curiosity you might get into something or an accident could happen without you even being involved in it. But I say there is a way to stop this from ever happening. I think we should either keep schools open longer or introduce more after school programs. Many advantages would come from either of these ideas. For one the parents would not have to be in a state of worry about whether their child is safe at home or in trouble. Plus you always have that added guilt about not being able to help your kids with their homework. Now with either longer days or more after school programs a lot of stress could be taken away from your family. No more having to pay for sitters which could stress out a families finances. Also the dangers of the kids being home and getting into trouble would be cut down severely. And also with the longer days or more after school programs parents would be able to get home, at least one parent would be home, to pick their kids off the bus. I wanted to suggest some programs I feel would help out with the problem at hand. These programs would be a reading and math after school program. One program I would suggest is a reading after school program. It is said that today, too many children fail to read at a level we would expect for the grade they are in. In a study done in 1998, the National Assessment of Educational Progress found that, thirty eight percent of our nation’s fourth graders failed to read at the basic level. That fact alone says we must enforce more after school programs. Now they also found that sixty-four percent of African American and sixty percent of Hispanic American fourth graders read below the basic level. This shows we need to not only put these programs in suburban schools but also city schools. Research has shown that students who are behind in reading can catch up to grade level with additional reading instruction and tutoring after school and in the summer. And that is what I am trying to put in effect. We all know that to succeed in school all students need good reading skills, and that’s just a fact. Another program that I think is good is a mathematics after school Program. I has been found that students who take rigorous mathematics courses are much more likely to go on to college and into promising careers than those who do not. And with technology becoming more prevalent in the workplace, the need for employees with mathematics backgrounds has greatly increased. In my research I have found that far too many students finish middle and junior high school without developing a solid foundation in algebra and geometry. Research done by the international comparative assessments said that U. S. student achievement in mathematics falls below the average in the middle grades. We need to help improve this. I think some other important facts help support my case for the longer school day and the after school programs in this little chart. Some reasons why the public supports after school programs: *Over 28 million school-age children have both parents or their only parent in the workforce. *At least 5 million children — and possibly as many as 15 million — are left alone at home each week. *Many children, especially low-income children, lose ground in reading if they are not engaged in organized learning over the summer. *Experts agree that school-age children who are unsupervised during the hours after school are more likely to receive poor grades and drop out of school than those who are involved in supervised, constructive activities. *Statistics show that most juvenile crime takes place between the hours of 2:00 and 8:00 pm, and that children are also at much greater risk of being the victims of crime during the hours after school. Here is another chart showing that after school programs enhance a child’s academic achievement. *Participants in after-school programs:* *Show increased interest and ability in reading *Develop new skills and interests *Show improved school attendance, increased engagement in school, and reduced dropout rate *Turn in more and better quality homework and can spend more time on task. *Are held back or placed in special education classes less frequently *Show higher aspirations for the future, including intention to complete high school and go to college. These facts are real. This is why I picked trying to make a longer day and more after school programs. And with these two programs the numbers will go up. I plan on adding more programs to what I have wrote in here. But I think implementing a longer school day and these after school programs should help not only the parents of these children but the children themselves.

Nike ERP Implementation

What are the failure factors for the first NIKE-12 ERP-SCM implementation? All ERP implementations have risks associated that can lead to failure situations. The complexity of ERP systems together with demanding business environment, represent big challenges for companies when implementing an ERP. In the case of Nike, the situation is even more challenging because of the worldwide ERP deployment, and the large and complex scope of the project.Inevitably, and like all ERP implementations, Nike-i2's project faced complications at the different stages of he implementation cycle but those complications could have been minimized if the so called â€Å"Critical Success Factors† (CSF)I had been planned and managed properly. Using the 5 stages structure proposed in the report â€Å"Drawing Competitive Advantage through Successful ERP Implementation Projects†2, the failure factors are analyzed in detail in the following sections.First stage of implementation (project preparation ): One of the failures in the Nike-i2 ERP implementation was the lack of Formalized project plan/schedule. Feeling the market pressures, Nike did not commit to a isciplined plan and rushed up ERRS implementation, by â€Å"began to input data for its forthcoming Spring 2001 line when the system was still to stabilize†3 , giving reason to the opinions that projects cannot be driven by external deadlines4.Industry experts also warned about the boomerang effect (tight and unrealistic deadlines would come back in low quality results in the future) but Nike felt â€Å"12 technology was smaller and therefore easier to implement†. The result was the project failure and a financial storm (reduced profits) in the following financial periods. The executive eam as the responsibility to define the mission and scope of the project by analyzing the project business benefits and goals, and aligning them with strategic business goals.It is clear that in this case, Nike's executives wer e too ambitious by trusting blindly in a forecast system that was not completely adequate to Nike's business model (model was order based and not demand forecast oriented). As stated in Cnet â€Å"12 had past success projects with big clients such as Boeing, Nortel Networks, Raytheon and WalMart.. proving that 12 software is not perfect, but if implementation s done correctly, with proper planning, investment and scheduling, it will work well. â€Å"5 Implementing software is not a goal by it itself, remaking the business with the help of software is.Nike business goal was to create an efficient global supply chain by reducing inventory and manufacturing cycle, and this was a large and complex goal, thus, the software implementation could not be taken as simple and easy as Nike's executives toke it, failing to give Sustained management support to the project. In the second stage of implementation (Business Blueprint) the failures were: Nike elied too much in the (supposed) power o f the forecasting technology and underestimated its impact on the business processes changes such as orders processing, raw materials purchasing, fabric production, and demand management.That impact also affected the way employees and partners used to work. Anytime companies changes employee's working habits, it can get difficult to them to adapt to the new reality, thus, an Effective organizational change management is critical. Nike tailed ensuring that this complex change got the right results by not integrating properly people, process and technology. Nike's business context was very complex (120000 SKUs, operations in all continents, four seasons product turn over and product life cycle very short), thus, a deep knowledge of this industry was critical when implementing new business processes and ERP systems.Despite previous supply chain applications were troublesome Nike hired 12 that was inexperienced in the footwear industry. This situation could have been avoided if Nike had appropriately used consultants by integrating third-party specialists with industry experience in the project's team. By not managing this factor, Nike took a big risk and ncreased the probabilities of failure. Nike's business requirements were too complex and over detailed (like footwear's forecasting for styles, colors, sizes).If Nike had appropriately used consultants and also had promoted User involvement and participation, those experts could had shared their know-how in the definition of business requirements more realistic and aligned with the real organizational needs. The failures in the third stage of implementation (Realization) were: â€Å"i2's software did not offer all the required functionalities†6. Usually, ERP systems do not provide all the functional requirements nd 12 system is not an exception. That's why, ERP vendors offer interfaces to communicate with third-party products.The problem with Nike implementation was that there was not an Critical Success F actors is a concept presented in the report â€Å"Drawing Competitive Advantage through Successful ERP Implementation Projects†, by Jos © Esteves – Instituto de Empresa (Spain) and Joan Pastor Universitat Internacional de Catalunya, Barcelona (Spain) 2 ibid 3 SCM and ERP Software Implementation at Nike – From failure to success 4 http://www. cio. com/article/32335/Five_Lessons_Learned_from_Nike_s_i2_Debacle 5 ttp://news. cnet. om/i2-Nike-fallout-a-cautionary-tale/2100-1017_3-253829. html 6 SCM and ERP Software Implementation at Nike – From failure to success 1 adequate infrastructure and interfaces prepared in advance and tested before going live. The result was that the â€Å"Demand application and its planner did not integrate easily†¦ â€Å"7. Nike's demand for high customization was one of the main failures in this project. To Avoid ERP customization, Nike could have appropriately used consultants to reduce the need of very detail level forec asting (style, color, size).Consultants ould have brought also an experienced business vision, focus on ERP processes really needed to run Nike's business, alignment between Nike's requirements and ERP functionalities, and ERP best practices (including ‘2's recommendations and methodology) Forth stage (final preparation) is critically important to ensure the quality of the results, Nike's tailures were: To ensure that the ERP accomplishes the business requirements defined at the beginning of the project a Formalized testing plan is mandatory.In theory, this test plan should cover functional tests, data flow between ystems, user testing and performance tests. Nike did not perform any of those tests activities and the catastrophic results were: â€Å"System could not process large amounts of info. It was very slow and crashed†, â€Å"System could not handle thousands of variables to generate forecasts†, â€Å"Demand application and its planner did not integrate ea sily because different data formats. , â€Å"System sent inaccurate orders to manufactures and errors were not detected†8 In this phase, User involvement and participation, Adequate training program and Preventive troubleshooting are critical to guarantee that: the technical staff and end- sers know how to use the system; to prepare users to perform tests; and to prevent unexpected situations.These activities were not performed and under-evaluated by Nike as confirmed in the case: â€Å"it would work with requiring a pilot test†; â€Å"12 application was smaller†9; No communication between forecasting and inputs from sales and marketing; and no super users used in training. Data migration and data testing are crucial activities before system go-live because data is what really gives competitive advantage to a company and data is the core foundation for all business decisions, thus, an Adequate data migration process s essential. Analysts raised questions about a dequacy of information that Nike input into the system. â€Å"10, this means that Nike did not planned in advance the data activities (migration, conversion, cleaning, etc. ) and in the end the result was â€Å"Input data was estimated and didn't reflect the business reality, thus, forecasts could never be accurate†ll For the final stage (go live) Nike failed in: 0 Not giving sustained management support since â€Å"Executives did not hold review meetings, neither analyzed forecasting results†12.This transmitted a sense of no wnership and no own involvement to employees, resulting in no encouragement of system usage. From other point view, Nike also failed on the study of vendor's evaluation criteria: 0 According to the â€Å"six-stage model of the buying process for ERP software†13, one evaluation criteria is â€Å"Association with or the availability of third party vendor/ partners† and other criteria is â€Å"Qualifications, experience, and success i n delivering solutions to organizations of a similar size, complexity, and geographic scope†.It was clear that 12 did not had experience on the footwear industry and was not prepared or Nike's business complexity, so Nike should had decided for another vendor with industry knowledge or as an alternative to integrate 12 with a specialized third-party. 0 Nike seemed to desire the best-of-breed for each application area, ex: SAP for ERP, 12 for planning SCM, Siebel for CRM, etc. , which is not always the best option.As for 12, Nike knew that there were many disadvantages to choose this vendor, such as: 12 technology could not met all business requirements; data models were different between i2's demand and planner application raising integration problems with egacy systems; high effort was necessary to customization; there were 2 development and delivery cycles at the same time (one for 12 and other for SAP); and 12 had no experience in industry. A better option would have been t o integrate planning SCM with SAP from the very beginning, which turned out be what exactly happened atter the 12 Conclusion M project tailure.Nike-i2's ERP implementation failed in all stages of implementation on several CSF and also on the evaluation of the vendor. The failures were related mainly to project management and organizational factors proving that success is much related to eople and process and not Just technology. 7 SCM and ERP Software Implementation at Nike 10 11 12 13 – From failure to success ibid â€Å"A six-stage model of the buying process for ERP software† by Jacques Verville and Alannah Halingten 8 9 2.How do you evaluate the role of 12 in this process? Many factors which Nike failed to manage can also be applied for 12, resulting in a shared responsibility for the project failure. 0 12 did actually recommended Nike to â€Å"minimize customization to 10-15% of the software†14 but at the same â€Å"Nike and 12 worked together to incorpora te the desired hanges†. 1 5 This means, 12 agreed to do the changes when Nike insisted on high level of customization, thus, 12 also has responsibilities on the high customization failure.Responsibility could be different if the level of customization was written in the contract to be limited by 10%, and above that, 12 would not offer product guarantee. 0 The project did not have formal plan and no realistic deadlines. 12 as company, cannot be Just a software vendor, it must participate on the plan definition and monitoring. By accepting Nike's deadlines, 12 was also responsible for the delays nd for the low quality of the delivered software. 0 Nike began to input data while the system was not yet stable but 12 did not force Nike to stop this.A vendor must deliver his product when it is ready and according to negotiated deadlines. 0 12 did not have footwear industry knowledge but accepted to be part of the project, taking a big risk and being too ambitious like Nike was. The r esult was that 12 became overwhelmed with the business complexity and in the end the forecasts did not worked out as expected. 12 should had analyzed better Nike's business and industry, nd sub-contracted a third-party specialist in that industry. Nike did not use ‘2's implementation methodology; executives did not hold review meetings, neither analyzed forecasting results; there was no pilot test and no training. A vendor must also be part of the project management team to: define and negotiate formal deadlines, implementation phases, methodologies, tasks, roles, test plans, risk management plans, performance goals, etc. A vendor must assure that the contract is clear about: who owns the project; who is responsible for what; what resources will e available during the project; what are the expected benefits and results. 3.Describe the main problems associated with ERP software modification (short-term and long-term) Short-term 0 More time to implement a modified ERP compared w ith the time to implement an original ERP. 0 Higher costs during project's implementation to pay analysts to define customized business processes and to pay programmers to customize the new functionalities on the system. 0 Higher costs to run additional tests to guarantee customized functionalities work as expected and do not affect the original system apabilities. 0 Additional costs to train end-users on the customized functionalities.

My Favorite Band Essays

My Favorite Band Essays My Favorite Band Essay My Favorite Band Essay Task 1 Read the texts below. Match choices A-H to 1-5. There are three choices you do not need to use. It’s not Me, It’s My Hormones! 1 __________________ When you feel like you can’t even crack a smile, force yourself to do something fun. Hook up with a funny friend or watch a comedy movie or TV show and laugh till you cry! It might an act at first, but you’ll soon be giggling for real! 2 _________________ There’s nothing wrong with crying! If you feel yourself welling up and you’re in a quiet and private place, go for it! You’ll feel so much better. Just make sure you’ve got some tissues close by! 3 _________________ It really is true! Certain foods are great for making you happy. When you’re feeling low, reach for some good mood food – nuts, beans, fish, fruit will all put a smile on your face! 4 ________________ Get creative! Having a project to work on can take your mind off the stresses of growing up. You could work on a painting or drawing, take some cool photos or even make some clothes or customize the ones you’ve got! The feelings of pride and success you’ll get when you finish your project will be unbeatable! ________________ Keeping a diary or channeling your thoughts and feelings into a story, poem or article can really help get thoughts into perspective. You could even keep a blog – just be sure not to give any personal information away, like your name, age or address. Years from now, you can take a look at what you’ve written and remember, you can get through anything ! ALet it out! BYou Are What You Eat CLaugh DWrite Down Your Feelings ECommunicate and Relax FEat Something Tasty! GMake Something HExercise Every Day! Task 2 Read the text. For questions 6-10 choose the correct answer A, B. C or D. 16-year-old Australian Begins Her Solo Adventure A 16-year-old Australian girl sailed her yacht out of Sydney harbor today, beginning an attempt to become the youngest person to single-handedly navigate the globe unassisted, despite concerns over her age and expertise. If all goes to plan, Jessica Watson will spend the next eight months alone on board her 10-metre vessel, navigating 28. 000 miles through some of the world’s most dangerous seas. Around 100 boats gathered under grey skies in the harbor to see her off. Watson did not speak to reporters before she left, but her mother Julie, posted an update on the solo sailor’s blog. â€Å"I know you are all anxious to hear from Jess, but she is a little preoccupied on her first day, so she asked me to post a quick note to let everyone know that the departure went well this morning,† she wrote. While Watson’s family insists the teenager is a sufficiently skilled and experienced sailor, with expertise in navigation, electronics and maritime safety, her plan has sparked a debate in Australia about whether someone so young is ready for such a challenge. There was further worry after Watson’s yacht collided with a Chinese cargo ship last month. Some of Australia’s most experienced sailors, and the government of Watson’s home state, Queensland, have urged her not to go ahead with the voyage. Watson will be in contact with her family and support team via radio and email, as well as updating her blog. â€Å"I think a lot of Australians are nervous for Jessica. I’m nervous for her,† the country’s deputy Prime Minister, Julia Gillard, told Nine Network TV. â€Å"Since she’s determined to go, I wish her the best of luck and urge her to keep safe. A British 17-year-old, Mike Perham, became the youngest solo round-the-world sailor in August following a nine-month voyage, although a stop for repairs ‘en route’ meant his trip did not count as unassisted. The youngest sailor to complete the voyage unassisted is another Australian, Jesse Martin, who was 18 when he completed it in 199 9. 6In paragraph 1 the author states that Jessica ___________. Ais the world record holder in solo sailing Bhas started on a risky round-the-world voyage Cplans to spend half a year in the open sea Dlacks the experience for a round-the-world trip According to the text, what happened the day of Jessica’s departure? AA lot of ships followed Jessica’a yacht. BJessica refused to talk to the journalists. CThe weather changed for the worse. DJulie informed the public of Jessica’s voyage. 8All of the following are mentioned in paragraph 3 EXCEPT ___________. AJessica’s parents are sure she has received enough training BJessica’s age has been a major concern for the public CJessica’s yacht has expensive equipment on board DJessica’s vessel has recently been hit in an accident 9Which of the following is TRUE according to paragraph 4? AJessica can get professional advice during her voyage. BThe state’s authorities assist in Jessica’s solo trip. CThe people of Australia are proud of their young heroine. DJessica’s voyage is covered on her parents’ webpage. 10The expression ‘en route’ in line 27 is closest in meaning to ___________ Awhile sailing Bwhile relaxing Cwhile daparting Dwhile training Task 3 Read the texts below. Match choices A-H to 11-16. There are two choices you do not need to use. 1112 Jack of the Wood 95 Patton Ave. A cozy cafe-restaurant. Features the best acoustic music and dancing in the evening. The menu includes international cuisine, vegetarian fare and barbecue. Coffee and cakes in the afternoon from 15. 00-17. 00 Whisky Tavern 81 Broadway St. The best new place to hang out in downtown Ashville. Come by and have national food, good spirits and a fun time. Live jazz every Monday and Tuesday nights. Open nightly year round or for lunch Saturday and Sunday during football season. 1314 Prir Frakkar Specialities: French seafood and Whale meat Open daily for lunch and dinner except Sat/Sun. for dinner only Reservation tel. 552 3939 Baldursgata 14 Welcome to Sjanghe Restaurant At our Chinese restaurant you will find not only fresh seafood and meat but we are also the only restaurant in Iceland with expert chefs from China. Our species are flown in directly from Asia. Wine and locally brewed beer available. We offer you various menus to choose from. 1516 VEGETERIAN A totally vegetarian restaurant specializing in international cuisine that features fresh local produce with mostly organic ingredients. Daily specials, fast food and take out. Tel. 552 2028 Open: 11. 30-21. 00 weekdays 16. 00-21. 00 Sat. /Sun/ HOTEL LOFTLEIDIDIR At our two restaurants we serve the freshest and tastiest veal and lamb you’ll find anywhere. Our chefs’ culinary skills, combined with the finest available ingredients, guarantee you a meal of the highest quality. We also offer an international selection of beers and wines. Open: Mon. -Thur. 9. 30-21. 00Fri. , Sat. , Sun. 10. 00-22. 00Tel. 5050 925 At this restaurant ______. Aoriental food and local beer are served Bthey mainly serve seafood Cunique and delicious meat courses are offered Dyou can make on-line reservations Eyou can enjoy live music twice a week Ftraditional cuisine and music are offered Gyou can eat in or take away Hmeat as well as vegetarian dishes is available Task 4 Read the text below and choose from A-H the one which best fits each space 17-22. There are two choices you do not need to use. Amazon Parrots Amazon parrots are native to the New World. Indeed, (17) ___________ that he brought back to Europe after his first voyage here. There are 27 species of Amazon parrots. Most parrot species are bred successfully in captivity and several types of Amazons are available from breeders and pet stores here in Canada. Prices generally range, depending on the species, from $800 to $1600, (18)____________________________. Amazon parrots are very good at talking and imitating sounds. One test subject, Alex – a parrot, can name about 40 objects, identify seven different colours, and say whether the two objects are same or different; and indisputably, (19) ____________________. Studies put the intelligence of these feathered chatterboxes on the same level as three-year-old humans, dolphins and monkeys. Amazons are actually very similar in personality to monkeys. Parrots are very energetic, playful, social creatures that crave lots of interaction with their human owners. The best pet birds are hand-raised and have bonded early with human companions. More than other parrot species, (20) ________________. They can be, at different times, loud, quiet, stubborn, silly, playfully aggressive of irritable. They will play and fight with their toys for hours on end (21) _________________________. Sometimes, an Amazon may temporarily become quite aggressive. Careless owners have had fingers or ears bitten. You really have to understand your bird’s mood and behaviours (22) ___________________. Amazon parrots are definitely not for all pet owners, they need much more love and attention than most people would expect. Owning an Amazon is very similar to owning a dog with wings. Awith a premium paid for the breeds that are considered to be better â€Å"talkers† Beven rolling over on their backs to juggle a ball or play with some string Cthe research has clearly shown that it is very intelligent and will speak in context Das the trickier aspect of owning an Amazon parrot Eand talking ability will vary from species to species and from bird to bird FChristopher Columbus himself apparently gave the name â€Å"Amazon† to the green. Short winged parrots Gthey also love being around people, and they are particularly good at speaking HAmazons are well known for their strong or often moody characters Task 5 Read the text below. For questions 23-32 choose the correct answer (A, B, C or D). Advertising Whether it is in print or on television, radio, or billboards, advertising profoundly (23) __________ our life. The ads we see, hear, and smell (in the case of open-and-sniff perfume inserts in magazines) (24) _____________ how we feel and what we think about a wide range of products. Companies pay a lot of money to persuade us that their products are the best. Advertising has a long history in North America. As early as the 1600s, ads were used to (25) _____________ English settlers to the Colonies. According to historian Daniel Boorstin, these brochures (26) _______ â€Å"hopeful overstatements, half-truths, and downright lies†¦Ã¢â‚¬  In the 1700s famous (27) ____ were involved in the advertising business, (28) _____ them Benjamin Franklin, who ran ads in his publications. And with the boom in mass-circulation magazines, the advertising became the powerful force it is today. Television arrived in the 1940s and (29) _______ a new, action-packed advertising medium. Creating a good ad isn’t as (30) __________ as it might seem. One key is to find the right spokes person. An effective approach is to have the company president speak. Still another option is to create (31) __________ characters, such as Speedy Alka-Seltzer fellow, or an animated parrot (Gillette). A memorable slogan is helpful as well: â€Å"I can’t (32) _________ I ate the whole thing†; â€Å"Where’s the beef? †; â€Å"You deserve a break today†Ã¢â‚¬ ¦ 23| A| influences| B| inherits| C| installs| D| introduces| 24| A| accept| B| infect| C| affect| D| protest| 25| A| win| B| attract| C| invade| D| involve| 26| A| contained| B| consisted| C| located| D| contributed| 27| A| numbers| B| members| C| peoples| D| figures| 28| A| along| B| among| C| between| D| through| 9| A| stayed| B| remained| C| created| D| resulted| 30| A| slight| B| easy| C| light| D| heavy| 31| A| undesirable| B| unforgivable| C| uninviting| D| unforgettable| 32| A| suppose| B| consider| C| hope| D| believe| Task 6 Read the text below. For questions 33-42 choose the correct answer (A, B, C or D). Planting the seeds of change The Green Wave projec t aims to help meet the goals of the United Nations Convention (33) ______ Biological Diversity by (34) __________ young people on the importance of biodiversity. In an ambitious program, students from schools all across the world (35) ____________ to mark the International Day for Biodiversity each year by planting a single tree of an inborn of locally important species. On May, 22, (36) ______ student groups will each plant their tree – uniting to send a ‘green wave’ from east to west around the planet. Promoting research and learning about nature, encouraging team-work and partnership across countries and continents, The Green Wave (37) _______ a positive step toward maintaining biodiversity all over the world. 33| A| about| B| on| C| for| D| of| 4| A| educate| B| educated| C| educating| D| educates| 35| A| have been invited| B| have been inviting| C| invite| D| have invited| 36| A| this| B| those| C| that| D| these| 37| A| take| B| is taking| C| taking| D| taken| A Skiing City Break in Austria Postcard-pretty Innsbruck is the ideal destination for everyone who wants (38) ______ a skiing holiday with a city break. The ca pital of the Habsburg Empire in the late middle ages, it has a charming old town with many ornate medieval buildings, together with natural baroque additions, (39) _________ the cathedral. The city is home to a wealth (40) ________________ museums, galleries, bars and restaurants, and (41) ______________ twice played host to the Winter Olympics, so it has plenty of winter-sports facilities, and – just a short train ride out of town – ski tracks to challenge the most (42) _____________ of skiers. 38. Do not write your own name, any dates, addresses or other personal information.

Human intelligence Essay Example

Human intelligence Essay Example Human intelligence Essay Human intelligence Essay Essay Topic: Left To Tell Cosmides (1989) has shown how human intelligence is specially adapted to deal with social problem solving. Grooming is an effective mechanism, because primates such as chimpanzees spend far more time than is necessary for purely hygienic purposes in picking through each other fur and removing bits of plant material, insects and scabs. It has therefore been suggested that grooming serves social ends such as strengthening alliances between individuals and bringing about reconciliation after a dispute. The hypothesis goes beyond grooming to see what other ways, which can help the individual benefit from group living. One of these ways is Theory of Mind, which is the ability to be self-aware and to appreciate others have self-awareness too. These can make heavy demands on cognitive skills because they have to recognize a number of other individuals, to remember who has given favours to whom, who has alliances with whom and most importantly how it would appear from someone elses perspective. The theory would predict that there is a strong association between the time spent grooming, possession of theory of mind and intelligence. There are however difficulties with testing these ideas, which are how an animals intelligence would be measured. In human intelligence it is difficult to measure because of the controversy of whether it is possible to construct a way of measuring intelligence, which is culture fair (i.e. not biased towards a particular culture). According the Ridley (1993) the evolution of human intelligence was the result of sexual competition between individuals of the same sex. The fact that the brain has tripled in size in three million years is very fast in evolutionary terms. One force that can bring such rapid change is sexual selection. Miller (2000) suggests that a similar process of which has left the peacock with a long tail has also shaped human brains. It has been proposed that humans will have considered cognitive abilities as well as other adaptive criteria such as health and fitness. Females chose males who were amusing, inventive and creative brains, and this shows that art, music and literature function as a courtship display. Female brain size has increased in order to decode and appreciate the males new abilities. Support for the sexiness of intelligence comes from research investigating what characteristics people seek in a partner and it was found that intelligence came consistently at the top of the list. In the EEA meat was an important source of saturated fat. Stanford believes that strategic sharing of meat paved the way for human intelligence, as it will have forged alliances, persuaded females to mate (i.e. meat for sex hypothesis). Strategic meat sharing requires considerable cognitive abilities because males would have to keep a running score of debts, credits and relationships. Evidence from the animal kingdom supports the meat for sex hypothesis, because male chimps use meat to entice females, often withholding it until mating and when begging for meat receptive females have more success than non-receptive. Evidence also comes from human societies, in terms of the Ache in Paraguay. Mitani and Watts (2001)showed that male chimps share with each other more than females due to alliances rather than sex. It can be concluded that intelligence is a key component in the adaptability of a species. Three main theories have been proposed for the evolution of intelligence, which are, ecological, social and sexual selection. At this time the social theory provides the more plausible explanation of intelligence. However all of these ideas are continuing to be researched, so that an even more reliable explanation of the evolution of intelligence can be produced in the near future.