Saturday, December 28, 2019

Jericho - The Archaeological Ruin in Palestine

Jericho, also known as Ariha (fragrant in Arabic) or Tulul Abu el Alayiq (City of Palms), is the name of a Bronze Age city mentioned in the book of Joshua and other parts of both the Old and New Testaments of the Judeo-Christian bible. The ruins of the ancient city are believed to be part of the archaeological site called Tel es-Sultan, an enormous mound or tell situated on an ancient lakebed north of the Dead Sea in what is today the West Bank of Palestine. The oval mound stands 8-12 meters (26-40 feet) tall above the lake bed, a height made up of the ruins of 8,000 years of building and rebuilding in the same place. Tell es-Sultan covers an area of about 2.5 hectares (6 acres). The settlement that the tell represents is one of oldest more or less continuously occupied locations on our planet and it is currently over 200 m (650 ft) below modern sea level. Jericho Chronology The most widely known occupation at Jericho is, of course, the Judeo-Christian Late Bronze Age one–Jericho is mentioned in both old and new Testaments of the Bible. However, the oldest occupations at Jericho are in fact much earlier than that, dating to the Natufian period (ca. 12,000–11,300 years before the present), and it has a substantial Pre-Pottery Neolithic (8,300–7,300 B.C.E.) occupation as well. Natufian or Epipaleolihic (10,800–8,500 B.C.E.) Sedentary hunter-gatherers living in large semi-subterranean oval stone structuresPre-Pottery Neolithic A (PPNA) (8,500–7300 B.C.E.) Oval semi-subterranean dwellings in a village, engaging in long-distance trade and growing domesticated crops, construction of the first tower (4 m tall), and a defensive perimeter wallPre-Pottery Neolithic B (PPNB) (7,300–6,000 B.C.E.) Rectangular houses with red- and white-painted floors, with caches of plastered human skullsEarly Neolithic (6,000–5,000 B.C.E.) Jericho was mostly abandoned at this timeMiddle/Late Neolithic (5,000–3,100 B.C.E.) Very minimal occupationEarly / Middle Bronze Age (3,100–1,800 B.C.E.) Extensive defensive walls constructed, rectangular towers 15-20 m long and 6-8 m tall and extensive cemeteries, Jericho destroyed circa 3300 cal BPLate Bronze Age (1,800–1,400 B.C.E.) Limited settlementAfter the Late Bronze Age, Jericho was no lo nger much of a center, but continued to be occupied on a small scale, and ruled by Babylonians, Persian Empire, the Roman Empire, Byzantine and Ottoman Empire up until the present day Tower of Jericho Jerichos tower is perhaps its defining piece of architecture. British archaeologist Kathleen Kenyon discovered the monumental stone tower during her excavations at Tel es-Sultan in the 1950s. The tower is on the western fringe of the PPNA settlement separated from it by a ditch and a wall; Kenyon suggested it was part of the towns defenses. Since Kenyons day, Israeli archaeologist Ran Barkai and colleagues have suggested the tower was an ancient astronomical observatory, one of the earliest on record. Jerichos tower is made of concentric rows of undressed stone and it was built and used between 8,300–7,800 B.C.E. It is slightly conical in form, with a base diameter of roughly 9 m (30 ft) and a top diameter of about 7 m (23 ft). It rises to a height of 8.25 m (27 ft) from its base. When excavated, parts of the tower were covered with a layer of mud plaster, and during its use, it may have been completely covered in plaster. At the base of the tower, a short passageway leads to an enclosed stairway which was also heavily plastered. A group of burials was found in the passage, but they were placed there after the buildings use. An Astronomical Purpose? The internal stairway has at least 20 stairs made up of smoothly hammer-dressed stone blocks, each over 75 centimeters (30 inches) in width, the entire width of the passageway. The stair  treads are between 15-20 cm (6-8 in) deep and each step rises nearly 39 cm (15 in) each. The slope of the stairs is about 1.8 (~60 degrees), much steeper than modern stairways which normally range between .5-.6 (30 degrees). The stairway is roofed by massive sloping stone blocks measuring 1x1 m (3.3x3.3 ft). The stairs at the top of the tower open up facing to the east, and on what would have been midsummer solstice 10,000 years ago, the viewer could watch the sunset above Mt. Quruntul in the Judean mountains. The peak of Mount Quruntul rose 350 m (1150 ft) higher than Jericho, and it is conical in shape. Barkai and Liran (2008) have argued that the conical shape of the tower was built to mimic that of Quruntul. Plastered Skulls Ten plastered human skulls have been recovered from the Neolithic layers at Jericho. Kenyon discovered seven in a cache deposited during the middle PPNB period, below a plastered floor. Two others were found in 1956, and a 10th in 1981. Plastering human skulls is a ritual ancestor worship practice known from other middle PPNB sites such as Ain Ghazal and Kfar HaHoresh. After the individual (both males and females) died, the skull was removed and buried. Later, the PPNB shamans unearthed the skulls and modeled facial features such as chin, ears, and eyelids in plaster and placing shells in the eye sockets. Some of the skulls have as many as four layers of plaster, leaving the upper skull bare. Jericho and Archaeology Tel es-Sultan was first recognized as the biblical site of Jericho a very long time ago indeed, with the earliest mention from the 4th century C.E. anonymous Christian traveler known as the Pilgrim of Bordeaux. Among the archaeologists who have worked at Jericho are Carl Watzinger, Ernst Sellin, Kathleen Kenyon, and John Garstang. Kenyon excavated at Jericho between 1952 and 1958 and is widely credited with introducing scientific excavation methodologies into biblical archaeology. Sources Barkai R, and Liran R. 2008. Midsummer Sunset at Neolithic Jericho. Time and Mind 1(3):273-283.Finlayson B, Mithen SJ, Najjar M, Smith S, Maricevic D, Pankhurst N, and Yeomans L. 2011. Architecture, sedentism, and social complexity at Pre-Pottery Neolithic A WF16, Southern Jordan. Proceedings of the National Academy of Sciences 108(20):8183-8188.Fletcher A, Pearson J, and Ambers J. 2008. The Manipulation of Social and Physical Identity in the Pre-Pottery Neolithic: Radiographic Evidence for Cranial Modification at Jericho and its Implications for the Plastering of Skulls. Cambridge Archaeological Journal 18(3):309–325.Kenyon KM. 1967. Jericho. Archaeology 20(4):268-275.Kuijt I. 2008. The regeneration of life: Neolithic structures of symbolic remembering and forgetting. Current Anthropology 49(2):171-197.Scheffler E. 2013. Jericho: From archaeology challenging the canon to HTS Theological Studies 69:1-10.searching for the meaning(s) of myth(s).

Thursday, December 26, 2019

What Is a Scatterplot Graph in Statistics

One of the goals of statistics is the organization and display of data. Many times one way to do this is to use a graph, chart or table. When working with paired data, a useful type of graph is a scatterplot. This type of graph allows us to easily and effectively explore our data by examining a scattering of points in the plane. Paired Data It is worth highlighting that a scatterplot is a type of graph that is used for paired data. This is a type of data set in which each of our data points has two numbers associated with it. Common examples of such pairings include: A measurement before and after a treatment. This could take the form of a student’s performance on a pretest and then later a posttest.A matched pairs experimental design. Here one individual is in the control group and another similar individual is in the treatment group.Two measurements from the same individual. For example, we may record the weight and height of 100 people. 2D Graphs The blank canvas that we will start with for our scatterplot is the Cartesian coordinate system. This is also called the rectangular coordinate system due to the fact that every point can be located by drawing a particular rectangle. A rectangular coordinate system can be set up by: Starting with a horizontal number line. This is called the x-axis.Add a vertical number line. Intersect the x-axis in such a way that the zero point from both lines intersects. This second number line is called the y-axis.The point where the zeroes of our number line intersect is called the origin. Now we can plot our data points. The first number in our pair is the x-coordinate. It is the horizontal distance away from the y-axis, and hence the origin as well. We move to the right for positive values of x and to the left of the origin for negative values of x. The second number in our pair is the y-coordinate. It is the vertical distance away from the x-axis. Starting at the original point on the x-axis, move up for positive values of y and down for negative values of y. The location on our graph is then marked with a dot. We repeat this process over and over for each point in our data set. The result is a scattering of points, which gives the scatterplot its name. Explanatory and Response One important instruction that remains is to be careful which variable is on which axis. If our paired data consists of an explanatory and response pairing, then the explanatory variable is indicated on the x-axis. If both variables are considered to be explanatory, then we may choose which one is to be plotted on the x-axis and which one on the y-axis. Features of a Scatterplot There are several important features of a scatterplot. By identifying these traits we can uncover more information about our data set. These features include: The overall trend among our variables. As we read from left to right, what is the big picture? An upward pattern, downward or cyclical?Any outliers from the overall trend. Are these outliers from the rest of our data, or are they influential points?The shape of any trend. Is this linear, exponential, logarithmic or something else?The strength of any trend. How closely do the data fit the overall pattern that we identified? Related Topics Scatterplots that exhibit a linear trend can be analyzed with the statistical techniques of ​linear regression and correlation. Regression can be performed for other types of trends that are nonlinear.

Friday, December 20, 2019

Essay on Friendship for Women and for Men - 755 Words

While girl friends are sitting around fireplaces gossiping, sharing recipes and talking about the latest fashion trend, boys are exchanging opinions on the new administration and forming great friendship that may well impact the future of the whole country. History has witnessed some of the greatest friendship between men. As a result, their friendships have been idealized as the embodiment of bravery and loyalty. In comparison, those cozy nights girls spends wrapped in the bonding of sisterhood seems both trivia and naà ¯ve. Although these stereotypes about men’s or women’s friendship are not completely true, there is no doubt that significant differences exist between friendships among men and friendships among women. While sisterhoods are†¦show more content†¦Their friendship, similar to many among men, is based instead on mutual interest in adventure and the science of deduction. In a situation like this, men choose to be practical, and form relationship w here both parties would gain from their shared goal. After the bonds of friendship are formed, women would usually remain deeply committed to their friends. Emotional attachment is a unique part of sisterhood. A female friend might be the first to realize that the marriage of another is falling apart. And it might just happen that this same friend would have enough care and courage to suggest suing the abusive husband and moving on with life. On the whole, women care and notice a lot more of the physical wellbeing of their friends. They are linked in a way that when one heart throbs, the other feels it too. In contrast, the masculine value of society has made emotional closeness and compassion between men quite rare. Male friends usually spend their time in share activity or achieving a common goal than on self-revealing talks. From Dr. J. D. Block’s study of friendship in 1980, friendships among men can be sorted out into three categories: â€Å"activity friends†, su ch as weekly golf partners or fishing buddies; â€Å"convenience friends† as those in attorney-client relationships; and â€Å"mentor friends† generally forming between a younger and an older man. This may seem like a rigid way of categorizing friendship, itShow MoreRelatedNo Friendship Between Men And Women954 Words   |  4 Pagessay there can be no friendship between men and women and there could never be a possibility of such relationship. Judging from my own experience and life observations, I tend to believe that men and women never were meant to be friends due to their reproductive function and coupled nature. It does not definitively limit human purpose and spiritual growth to the act of copulation solely. However, it is against our nature to deny the opposite sex for some warm and loyal friendship. One cliche ´ hasRead More male and female relationships Essay592 Words   |  3 Pages Female vs. Male Friendships nbsp;nbsp;nbsp;nbsp;nbsp;Male and female friendships are different and alike in many ways. They differ in how men and women can relate to each other both physically and emotionally. Men and women also differ in the communication aspect. In both friendships, there is a certain level of competitiveness, and the friends obviously will have the same interest in common. Friendships will differ from person to person because of the different personalities, but there willRead MoreMale Friendships : Female Friendships924 Words   |  4 PagesFemale vs Male Friendships Although friendships in general form for the same reasons of support and companionship, we are able to discern certain differences between male and female friendships. While one is more casual, the other is intimate and personal. Male friendships are laid-back, they have less drama and more fun. However, in most cases they lack communication because of prideful barriers. Male friendships tend to include team membership, jokes and insults, and three or more friendsRead MoreCross Sex Relationships Are Becoming Increasingly More Popular Than Ever Before961 Words   |  4 Pageschallenge in cross-sex friendships, men and women have complimenting communication styles and this is what makes cross-sex friendships so appealing as it grows to be more accepted (Schoonover, McEwan, 2014). In analyzing the benefits for both sexes, the most significant challenges, and the cultural or societal challenges, it can be concluded that while cross-sex friendships come with their own trials, it can be a very rewarding relationship. Who Benefits More Both men and women are able to reap theRead MoreOdd Couples By Anna Muraco1009 Words   |  5 PagesAnna Muraco interviews intersectional friendships between gay men and straight women as well as straight men and lesbian women. The author is an Assistant Professor of Sociology at Loyola Marymount University in Los Angeles. Muraco is careful to incorporate gender, sexual preferences, and age each time she mentions interviewees. Most of the intersectional friendships involve a gay man and straight woman; however, she makes a great effort to interview friendships between a straight man and lesbian womanRead MoreIs It Possible For Men And Women1589 Words   |  7 Pages 20 October 2015 Is it possible for men and women to be friends in the real world? I think not as I will demonstrate here. I’ll show some possible techniques to escape the friend zone and potentially turn from friend to boyfriend or girlfriend. Also, I’ll discuss this problem a bit more, sharing tips on how to avoid the friend zone in the first place. Research on Inter-Sexual Friendship Apparently this friend zone question has been on the table for about a decade. Bleske and Buss (2000) surveyedRead MoreThe Description Of Cookham And Katherine Philips Poetry Essay1559 Words   |  7 Pages Friendship is a blessing, people say, and it is. Men often express their appreciation and respect for male friends through literature. A fellowship, medieval authors call it. A deep and unbreakable connection between males, transcending romantic love. A relationship based on mutual support and admiration, thriving of intellectual stimulation. Nothing is more valuable to a man than a friendship, not even the love of a woman; it is only a man, after all, who can understand another man. To seventeenthRead MoreGender Stereotypes And Gender Roles1246 Words   |  5 Pagesgender roles a person takes on. However, there are also gender stereotypes, which are â€Å"the fixed and oversimplified beliefs about the ways in which men and women ought to behave† (Rathus, 2010). Often ti mes, gender stereotypes are related back to the traditional beliefs of when women were responsible for staying home and being the caregivers and men were responsible for going out to work and bringing home the food, supplies, and money that the family needed (Rathus, 2010). There are four main differencesRead MoreThe Role Of Attraction On Cross Sex Friendships964 Words   |  4 Pagesdynamic of cross-sex friendships is an interesting area of study and one of which has little data. Moreover, research on this narrow subject is rather limited and comes from fairly old studies. The idea that men and women cannot be ‘just friends,’ is due to the idea that there must be some aspect of physical and or romantic involved. As Reeder discussed traditional societal norms and expectations of male-female relationships have played a role in how we view cross-sex friendships today. The literatureRead MoreWhy Gay Men and Straight Women Have Such Close Relationships860 Words   |  3 Pagesever-growing topic, one might wonder why gay men tend to have the closest relationships with straight women. Ellen DeGeneres’ once said, â€Å"every straight woman has a gay best friend by their side.† Why is this? I decided to read and write about an e xperiment that was done to answer the question of why gay men and straight women have such close relationships. The article’s title is, â€Å"Friend with Benefits, but Without the Sex: Straight Women and Gay men Exchange Trustworthy Mating Advice.† Previous

Wednesday, December 18, 2019

The German Schools - 1966 Words

Continuing on the thought of education, April 1933 Jewish teachers were soon told to leave the German schools and universities after the Enabling Act was soon passed. The Jewish population of students at those universities dropped to the lowest 1 percent to resemble to the amount of Jews in Germany, and this was all in the same year. For 5 years everything lasted at that standard until 1938 hit. When 1938 hit, every Jewish child was soon banned from attending the German schools officially, no matter their status of where they were in that school. Judgment and segregation in the educational system and society as a whole was steady. Germany made it to where education was where the Nazis’ can basically display and endorse their racial policies. Many teachers began to act as if the political changes to standard were never changed. The ones who did support the Nazis decision were soon converted to Nazism and began to undergo a new daily life and routine. For the small percentage of 32 percent who were teachers and were brought to the Nazi Party to be a member would wear their uniform to school and teach in it. When teachers finally decided to develop their support system for the Party in the classrooms, the whole vibe had changed within the students. â€Å"The teacher would enter the classroom and welcome the group with a ‘Hitler salute’, shouting â€Å"Heil Hitler!† Students would have to respond in the same manner, often eight times each day – at the start and end of the day, inShow MoreRelatedA German Family With Young ( Pre School ) Essay1245 Words   |  5 PagesA German family with young (pre-school) children is moving to London for work (with a bank in The City) for a period of at least two years. Explain the options of where they might live and make a recommendation. Situation: From an Estate Agent’s view, what is the best advice to give a banker’s family moving to London for a limited time only? 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This law makes it where Germany can only haveRead MoreGroup Certification Responsibilities Number Of Employees Essay1389 Words   |  6 Pagesspecific administrative endorsements Ensure school functions smoothly, provide oversight and leadership for all activities in the District, evaluate teachers, help teachers shape the curricula for their courses and classes and align their lesson plans with content found on federal and state standardized tests, are responsible for supervising their school s budget, make sure that each department receives adequate funding without spending more money than the school is assigned, are responsible for meetingRead MoreEducation in Nazi Germany1334 Words   |  6 Pagestheir attention and effort towards the German youth. It was Hitlers goal to create a super race of pure young, Aryan men so that the country would be ready for a long European war, where the Nazis wished to expand their empire. 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During these chaotic times Germans came to realize that the only way to prevent disorder and chaos was Ordnung or order. This philosophy of Ordnung is fundamentally different than the culture in the United States in which the people are trusted to do the right things rath er than being forced by a set of written and unwritten rules that regulate social behavior. There are three significant differences between American culture and German culture: rules and regulations, the bureaucracyRead MoreGerman American Immigration in the 1930s1338 Words   |  6 Pagesof my school friends, former school friends, were becoming big Nazis.† (Lowen) Most Germans did not agree with this form of ideology and could see the danger that would come of it so, in strong opposition to the system, they left the country. The Germans who opposed to the changes or the country but didn’t leave were either, forced to leave, held in concentration camps, or put to death. The transition for Germans from Nazi Germany to America--in obligation to the fact that they were German-- wasRead MoreGermany s International Trade And Foreign Business1377 Words   |  6 Pagesincluding Berlin. German is the official language of this country, and is one of the top ten most spoken l anguages in the world. As one of the top exporting countries in the world, Germany is not a stranger to international business. Obviously international trade and foreign business plays a major role in their economy. Germany’s innovation and ability to attract foreign direct investment allows them to be one of the world’s largest economies. In order for us to understand how German business is structured

Thursday, December 12, 2019

Managers Accounting And Reporting Choices -Myassignmenthelp.Com

Question: Discuss about the Managers Accounting And Reporting Choices. Answer: Introduction The function of finance of every organization whether small or whether big plays a very important role. It is because its only the finance function around which the working of the whole of the organization depends. For instance in order to make the purchases, finance is required and in order to receive the payments from the customers then also finance is required. Finance is performed by following the correct method of accounting and underlying accounting rules and procedures. Through this report the annual report of the company Woolworths Limited have been analysed for the year ending 30th of June 2016 and 30th of June 2015. In the first section, the accounting policy of the company for key items have been discussed and simultaneously the assessment of the flexibility in accounting have been done as to what extent it can be distorted by the managers of the company. In the third section, the strategy that the company has adopted in doing the accounting has been critically evaluated with reference to the position of the competitors. Section four has evaluated the quality of the disclosure that the management has made in their financial statements of the company. In the section five, the issue that has shown some discrepancies in the accounting policy or the strategy adopted by the management has been analysed. In the last section of the body of the investigation report, it has been analysed whether the company has followed the conceptual framework of accounting or not. With these sections, the report has been ended with the appropriate conclusion. History Of Company And Adopted Key Accounting Policies For the purpose of conducting the investigation report, the company Woolworths Limited has been selected. The company is a listed company in stock exchange of Australia and has been founded in the year of 1924 when it was the small store providing daily items for the consumer. With the passage of the time, the company has been growing with the multiplicity of factors on year on year basis and has stepped into the market of India by opening the joint venture as Croma. Since its formation, the company has made the focus on the daily consumer needs and has changed their products according to the needs of the consumer. In the current scenario, company is working as the supermarkets where all the items are readily available for the consumers at the cheap price. It includes from the products like fresh fruits, vegetables to the electronic items which in the todays era is very necessary for every household (Company Official Website, 2017). The financial year of the company usually ends as defined in the Corporations Act, 2001 ends on 25th of June every year. On looking after the financial statements of the company for the financial year ending 25th of June 2017, the following key accounting policies and estimated have estimated have been mentioned below: As per note number 1.3 of the financial statements of the company, the directors are authorized to make the judgments, estimates and assumptions that will affect the items as reported in the financial statements. The estimates, judgments and assumptions are based on the historical experience of the company as to how they have made the above in the earlier years. The matters involving the higher risk of having the material effect over the items as shown on the financial statements have been mentioned separately under the separate heads for Useful life assets for estimating the depreciation, impairment of the assets, onerous leases and operations that have been discontinued which includes the impairments and other details (Anastasia, 2015). For instance the company has adopted the accounting policy for the assets of the company is that the asset will be value at the cost incurred to bring asset to the present location and condition less the value of the depreciation as calculated on the basis of the estimated useful life of an asset less the amount of impairment loss if any as indicated by the conditions. With the aforesaid accounting policy, the major accounting estimate taken by the management is the measurement of useful life an asset. It is also regarded as the key success factor for every organization as the noncurrent assets forms part of the net worth of the company and the investors are at first willing to have the asset information immediately after knowing the earnings per share. There are other accounting policies too that is regarded as the critical success factor of the company recognition of the revenue, measurement of inventories, etc. Assessment of Accounting In the every organization, every managers of the company to some extent have the liberty to make the estimates or judgments at their comfort level which means in the manner which is leading the benefits to the managers (Weygandt, 2012). The most common motive for adopting the flexibility in the accounting is to have the increase in their remuneration. The company provides the remuneration to their managers on the basis of the two plans. One is as known by the name of the short term incentive and the other plan is the long term incentive. In this it is mentioned that if the revenue is increased by such percentage then the managers will receive the amount as remuneration. It is because of this factor the managers of the company are generally motivate to inflate the sales figure and thereby getting the higher remuneration. In this way the accounting policies of the company are considered as flexible by the managers (Cooper, 2015). The same can be noticed from the annual report of the co mpany that the companys revenue has been increased from $53473 million for the year ending 2016 to $55475 for the year ending 2017. It has been made despite of the fact that the company is in the process of saving the risk due to the foreign exchange currency and the closure of the BIG W business (Bryer, 2013). The company has very clearly defined in the annual report of the company that the company has followed all the accounting policies and the accounting procedures as defined in the accounting standards and the international reporting framework standards and has also complied with the conceptual framework of accounting. But as per the policies relating to the remuneration to be given to the directors of the company and the companys strategy to increase the wealth of the shareholders of the company, there are chances that the company might have involved in the manipulation of the figures of the items as shown in the financial statements of the company. They have used the estimates at their own judgmental level for instance the useful life of an asset that the company has estimated is at the discretion of the management and secondly the cash flows that the company has estimated for checking the impairment of the BIG W business is totally at the discretion of the manager of the company. Th ere might be the chance of distortion because of which the company has written off the impairment loss of $35.3 million in the financial year ending 2017. Thus, it can be very well inferred that there are the chances of having the higher degree of flexibility in choosing policies and estimates. Evalution of Strategy in Accounting Continuing with the accounting flexibility, the strategies that the company has adopted has in some manner has given an extended arm to the managers of the company to make the amendment and provide the distorted picture of the financial information of the company to the stakeholders including the shareholders of the company. As per the accounting norms and principles, each and every company shall comply with the generally accepted accounting policies and procedures that are universally applicable and made. Therefore, as per the industry norms, the accounting strategy is to the major extent flexible. But it has been reduced with the introduction of some normative theories of accounting like conceptual framework of accounting, continuous disclosure regime, etc. These two facilitates that the financial statements shall be relevant, shall be consistent, shall be error free and shall represent the faithfulness of the operations of the company. The increase in the revenue figure is totally the distortion of the financial information that the company represents to the stakeholders of the company. The further flexibility that the managers have taken, as depicted from the figures in the consolidated profit and loss account, by having the increased profit percentage. For the financial year ending 2016, the company has earned the earnings before interest and income tax at the rate of 2.79 % and for the year financial ending 2017 the company has earned the earnings before interest and income tax at the rate of 4.14 %. It is clubbed with the major that the revenue has been increased only by 3.74% (Company Official Website, 2017). It has very clearly dictated that the managers are truly and fully involved in the distortion of the figure of earnings before interest and income tax (Kothari and Ball, 2014). It is because by having the earnings before interest and income tax as higher the wealth of the shareholders will increase and th ereby will increase the interest of the shareholder to invest more in the firm. Similarly, in order to have the additional borrowings from the bank there might be the possibility that financial institution which is ready to extend the loan has decided to bring the level of debt equity to the level at below 1.40. As per the consolidated balance sheet, the debt equity ratio for the company has been decreased from the level of 1.67 at the yearend 2016 to 1.32 at the yearend 2017 (Ingram, 2008). As per the concept of the positive accounting theory, the accounting treatment of any transaction is governed by the understanding of the behavior of persons employed in the accounting department. According to this theory, the managers of the company will act in the manner in which they think it will actually fit. Therefore, as per the analysis made, there are high chances that the managers would have distorted the financial information of the company for the benefit of themselves and for the company. And it has also been inferred that the transactions have been greatly structured for the achievement of the objectives of the company in full. Evaluation Of Quality Disclosure With the introduction of the continuous disclosure regimes, the companies are required to disclose each and every information whether financial or non financial to the stakeholders of the company as quickly as it can. The information shall be of the nature which can affect the position of the company in the market by materially affecting the share price of the company (Sinha, 2012). On the plain reading and the analysis of the financial statements of the company, the adequate disclosures have been made. And more importantly along with the information that the company has disclosed in the annual report of the company, the auditors of the company has also disclosed the relevant information and the important matters in accordance with the new auditing standard number 701 on communicating the key audit matters to the client management. It facilitates that the company has followed the accounting standards and the accounting principles in true spirit. The notes to the financial statements have provided all the information relating to the particular item. For instance note number 3.3 of the financial statements of the company have fully described as to how the property plant and equipment will be valued at the end of every year, on what basis the useful life of an assets have been estimated and how the depreciation have been calculated. Before ending of this note, the company has disclosed the critical accounting estimates regarding the useful life of an asset and carrying value of properties (Company Official Website, 2017). For the former it says that the estimates of the useful life are reviewed at the end of each year and where it is changed then the written down value of the asset is depreciated accordingly. For the latter it is mentioned that for estimating the carrying value of the property plant and equipment the opinion of the external agencies are obtained at the end of every three year. It exhibits that the estimates or judgments made by the management will be checked and reviewed by the third part agencies also. Another important disclosure that the company has made for the BIG W is adequate as it has outlined all the major situations and the circumstances and the estimates that will prevail and according to that the company has detailed the analysis by following the sensitivity analysis for determining the impact of the key assumptions made on the recoverable amount of the BIG W and its has been analysed that there will be 45% set off the losses in the future years. Along with the above the company has made the proper disclosure of the segments. The company has the following segments which are reportable as per the accounting standards: Australian Food New Zealand Food Endeavour Drinks BIG W The annual report has detailed the separate profit and loss account for each segment as per the operations and as per the geographic location. In this manner, the quality of the disclosure of the information in the annual report is high. Identification Of Discrepancies The following discrepancies have been observed from the annual report of the company which requires further information to form the opinion: The debt equity ratio has been considerably decreased from 1.67 in the year 2016 to 1.32 in the year 2017. Information is required as to why it has been considerably decreased. Is there any debt covenant which has imposed by the financial institutions or the company wants to make the company as debt - free? It is because it has not been revealed from the annual report of the company that it has been decreased (Phillips and Heiser., 2011). The earnings before interest and taxes are at the increased level as compare to the previous year. The relation between the sales and the earnings before interest and taxes are as equivalent to the double proportionate value of the previous year. No explanation or disclosure has been made as to why the company has received the higher percentage of earnings before interest and tax. Although the company has made the impairment loss for the BIG W business, but the correct reason for continuing the same has not been detailed. It shall be supported by the external agency report or any other third party opinion. The auditor has communicated the three key audit matters to the management of the company identified during the audit. First matter is related to the discontinuance of the Home improvement business. It has been disclosed because of the complexity in the nature of accounting. The accounting details will be required for further investigation. Second is related to the recognition of the BIG W impairment and the third is related to the provisioning of inventory. In this way, there are discrepancies which require further information. Compliance With The Conceptual Framework The conceptual framework of accounting consists of the three qualitative characteristics. One is the faithful representation, second is relevancy and the third is consistency. Faithful representation states that the financial statements shall be free from error and neutral. Relevancy means it should be relevant for the users of the financial statements of the company and consistency means that the financial statements shall be prepared in consistent manner (Capital Markets Advisory Committee Meeting, 2013; International Accounting Standards Board, 2010). As per the notes to accounts of the financial statements and the significant policies of the financial statements, the company has followed the conceptual framework of accounting in full. It is because all the accounting policies have been mentioned and more importantly the critical accounting estimates and the judgments have been mentioned for estimating the useful life of an asset and carrying value of properties, calculation of impairment of assets, provisions for leased assets and the estimates made for the discontinued operation of the Home Improvement (Weiss, 2014). It has been further full filled when the auditor of the company has communicated the key audit matters in their audit report and that too only for the benefit of the stakeholders of the company. It depicts that even the company has not forced the auditor to not to disclose the information publicly rather hide it for the benefit of the company. For instance, the valuation of inventory, discontinued operation of BUG W, etc. Thus, the company has complied with the conceptual framework of accounting. Conclusion The accounting and finance part of every company plays a significant role in the success of the business. There have been many instances where the business has been collapsed only because of the wrong method of accounting adopted by the company and the working strategy adopted by the company regarding the disclosure to be made in the financial statements of the company. In the report, the accounting policy of the company Woolworths Limited have been analysed and the strategies that the company has adopted for the compliance with the conceptual framework, compliance with the required disclosures in accounting framework and the discrepancies if any in the annual report has been analysed and somewhere critically described with the competitor company Wesfarmers Limited. To conclude the investigation report, the company has been following the prescribed accounting policies and has adopted best strategy for the accounting and disclosure of the information. Referance Anastasia, (2015), Financial Statement Analysis : An Introduction available on https://www.cleverism.com/financial-statement-analysis-introduction/ accessed on 16-09-2017 Bryer, R.A., 2013. Double-entry bookkeeping and the birth of capitalism: accounting for the commercial revolution in medieval northern Italy.Critical perspectives on Accounting,4(2), pp.113-140. Capital Markets Advisory Committee Meeting, (2013), Conceptual Framework available on https://www.ifrs.org/Meetings/MeetingDocs/Other%20Meeting/2013/March/AP%203%20conceptual%20framework.pdf accessed on 16-09-2017 Company Official Website, (2017), Annual Reports available at https://www.woolworthsgroup.com.au accessed on 16/09/2017. Cooper S, (2015), A Tale of Prudence, available on https://www.ifrs.org/Investor-resources/Investor-perspectives-2/Documents/Prudence_Investor-Perspective_Conceptual-FW.PDF accessed on 16-09-2017. Ingram, R.W., 2008. A note on teaching debits and credits in elementary accounting.Issues in Accounting Education,13(2), p.411. International Accounting Standards Board, (2010), Conceptual Framework for Financial Reporting 2010 , pages 16-21 Kothari, S.P. and Ball, R., 2014.Financial statement analysis. Mcgrew-Hill Companies. Phillips, F. and Heiser, L., 2011. A field experiment examining the effects of accounting equation emphasis and transaction scope on students learning to journalize.Issues in Accounting Education,26(4), pp.681-699. Sinha, G., 2012.Financial statement analysis. PHI Learning Pvt. Ltd.. Weygandt, J.J., , 2010. Accounting principles.Issues in Accounting Education,25(1), pp.179-180. Weiss D, (2014), Faithful Representation available on https://bschool.huji.ac.il/.upload/Seminars/Faithful%20Representation%20October%202014.pdf accessed on 16-09-2017.

Tuesday, December 10, 2019

Identification Right Opportunities Business-Myassignmenthelp.Com

Question: Discuss about the Identification Of Right Opportunities For The Business? Answer: Introduction Data Mining can be defined as transforming data into actions. Data Mining starts with the identification of right opportunities for the business by identifying relevant data and brings them together as a factor of success of the business. Importance of Data Mining In a wide range of industries many companies nowadays including, finance, retail, healthcare, aerospace, and manufacturing transportation are using Data Mining tools and techniques to take advantage of historical data about an individual or any information related to him or any organization. Data Mining can be used in better decision taking in business by discovering patterns and relationships in the data (Anandrajan, Anandrajan Srinivasan, 2012). It helps in developing smarter marketing campaigns, spotting sales trends, and accurately prediction about the loyalty of a customer. Application of Data Mining in Business In order to obtain highest response rate of the customer on a product, it identifies which prospects should be included in the mailing list known as Direct Marketing. Data Mining help in Market Basket Analysis Helps, which means detection of the products bought together by a customer (Hoffmann Klinkenberg, 2013). Data Mining can detect the fraudulent transactions. Trend Analysis is another application of Data Mining as it reveals the difference between typical customer of current month and last month (FarooqiRaza, 2012). Predict about the employee who can leave the company and move to the competitor (Customer Churn). Identify common characteristics of the customers buying same product from same organization, defined as market segmentation. Prediction which website is more interested to access by the customers. Benefits of Data Mining in Business Increases company revenue Helps in decision making It depends on the analysis of market (Shmueli Lichtendahl, 2017) Signifies customers behavior This article emphases on the solution to the most important question in the modern finance which is how to find an efficient way to visualize and summarize the stock market data in order to provide an organization or institution the information about the behavior of the market for investment decisions?. Article Review The solution provided for the problem in this article is Data Mining (Radhakrishnan, Shineraj Anver, 2013). This article states that researches on Data Mining are increasing due to the importance of the application of Data Mining and big storage of information and data. Researches made in this article provide an overview of the application of Data Mining techniques for the improvement of business. A decision tree has also been proposed in this article in order to support Data Mining role is beneficial for marketing and business. Problems of economic, business interest and intellectual have been proposed in this article in the form of six tasks which are classification, estimation, prediction, affinity grouping clustering, and description and profiling. Identification of opportunities in business have also been proposed in this article including the normal business processes those are good for Data Mining as; planning for introducing new product to the market, planning for direct mar keting campaigns, followed by understanding customer churn/attrition and evaluating results. Conclusion on article review Based on the decision tree proposed in the article, conclusion made by writers is that there has been a critical need of automated approach for the effective and efficient use of financial data to support organizations in planning and making good investment decision including prediction of the market by the implication of Data Mining. Based on the above information it can be concluded that Data Mining can be one of the efficient and effective factor for the success of a business. Data Mining patterns can be used to uncover hidden patterns and allow businesspersons or an organization to make decisions based on the data collected and bring the business to the top. This report aims on the application of Data Mining in businesses, which have beneficial aspects in enhancing the business, but it may lead to several security, privacy and ethical issues for an individual. Information can be paraphrased as power and greater responsibilities come with greater power. As per the definition, Data Mining collects various personal information of an individual for good purpose but this may lead threats to the privacy and security of an individual (Xu et al., 2014). This data may have collected for good purpose but with unauthorized access of any individual may expose the whole privacy Major Security Issues in Data Mining Application of Data Mining in business may result in the threats to the security of an individual. Personal information and data are being collected in the form of Big Data in the databases of computer which can be beneficial as well as abusive by using this information maliciously (Wu et al., 2014).Big data security problems threaten consumersprivacy discussed that potential of security issues may be in a large proportion. Considering the breach that happened in the JP Morgan Chase Co. in which approximately 83 million people were affected as their bank account details and residential addresses were hacked which may lead them towards becoming prey of any ransom ware accident (Silver-Greenberg, Goldstein Perloth, 2014). Privacy Issues in Data Mining Based on the evidence provided in the first article that 145 million people were affected when there was a data breach at eBay in 2014 (Garrie Mann, 2014). In this breach, there wasexposure of email address,residential addresses, date of birth, and other information to the whole world. This is a serious concern in aspect of privacy of those users. Using banking transaction details and pharmaceutical records for Data Mining seems more intrusive for the privacy of an individual than tastes and lifestyle data of an individual. After reviewing second article it can be seen that in 1980, a set of guidelines (OCED 1980) have been proposed by the Organization of Economic Cooperation and development (OCED) for the protection of personal information of an individual. It can also be stated that Data Mining may potentially violates the basic principles of OECD which are listed in the second article as: firstly, proper reason should provide by the organization for collecting and saving personal information and secondly, that data should not be used for any other purpose except stated reasons for the collection of data. Ethical Implication of Data Mining in Business It is generally de-contextualized and become separated from an individual when personal information or data is being collected to improve privacy but this can be misused in many ways. Based on the discussion in the article Big Data, Human Rights and the Ethics of Scientific Research it can be conceptualized that it is inappropriate to an extent level to trade personal data or information of an individual viewing from the side of human rights (Tasioulas, 2017). With respect to the ethical threats, there are chances of making mistakes by them, who are practicing Data Mining for the benefit in business or for the organization and this can lead to serious consequences of losing personal information of several individuals at once. In some cases Data Mining can be classified properly but these classifications could be on controversial of ethical sensitivity attributes like race, sex, sexual orientation or religion (Custers Schermer, 2014). Identifying the use of controversial classified a ttributes seems very hard in practice. Possible solutions according to the first article may be intrusion detection, access control, encryption, backups, auditing, and corporate procedures by which an individual or an organization can protect its informational assets and data from being breached by unauthorized user access. Importance of Ethical implications in Data Mining Ethical issues arise due to the implication Data Mining in business, organization and government. These issues cannot be considered, as a beneficial aspect for any individual where as provides many advantages to the organization or government but the cost of this is the privacy of the citizens. These implications will help those individuals to protect their privacy from being exposed to the world (Crane Matten, 2016). Here privacy refers to the personal information not personal likes, which can ultimately help in increasing security from them. These implications will provide individuals rights to keep their privacy and be secured in day-to-day work. Organizations will become forced to keep the collected information and data more secure and invest more on protecting that personal information collected during Data Mining by the ethical implications in Data Mining. Conclusion Based on the above report it can be concluded that it is need of the time to eliminate or minimize all the threats that arises due to the implication of Data Mining in business. Nowadays it is being estimated that every new organization is implementing Data Mining for the benefits of their business and government is using this technology to keep cities or countries safe but this may lead to various issues, which are explained above in the report. The above report discusses on the role of Data Mining in the business and their consequences and an article review is presented to support the reported information. Significance of Data Mining is also proposed in this report based on the two articles provided and supporting it with recent references. It can also be concluded that Data Mining methods, techniques and tools are useful in a variety of areas with different applications. References: Anandarajan, M., Anandarajan, A., Srinivasan, C. A. (Eds.). (2012).Business intelligence techniques: a perspective from accounting and finance. Springer Science Business Media. Crane, A., Matten, D. (2016).Business ethics: Managing corporate citizenship and sustainability in the age of globalization. Oxford University Press. Custers, B. H., Schermer, B. W. (2014). Responsibly Innovating Data Mining and Profiling Tools: A New Approach to Discrimination Sensitive and Privacy Sensitive Attributes. InResponsible Innovation 1(pp. 335-350). Springer Netherlands. Garrie, D., Mann, M. (2014). Cyber-Security Insurance: Navigating the Landscape of a Growing Field.J. Marshall J. Computer Info. L.,31, 379-657. Hofmann, M., Klinkenberg, R. (Eds.). (2013).RapidMiner: Data mining use cases and business analytics applications. CRC Press. Radhakrishnan, B., Shineraj, G., Anver Muhammed, K. M. (2013). Application of Data Mining In Marketing.IJCSN International Journal of Computer Science and Network, ISSN (Online), 2277-5420. Ryoo, J. (2017).Big data security problems threaten consumers' privacy. [online] The Conversation. Available at: https://theconversation.com/big-data-security-problems-threaten-consumers-privacy-54798 [Accessed 6 Aug. 2017]. Shmueli, G., Lichtendahl Jr, K. C. (2017).Data Mining for Business Analytics: Concepts, Techniques, and Applications in R. John Wiley Sons. Silver-Greenberg, J., Goldstein, M., Perlroth, N. (2014). JPMorgan chase hack affects 76 million households.New York Times,2. Tasioulas, J. (2017).Big Data, Human Rights and the Ethics of Scientific Research Opinion ABC Religion amp; Ethics (Australian Broadcasting Corporation). [online] Abc.net.au. Available at: https://www.abc.net.au/religion/articles/2016/11/30/4584324.htm [Accessed 6 Aug. 2017]. Wu, X., Zhu, X., Wu, G. Q., Ding, W. (2014). Data mining with big data.IEEE transactions on knowledge and data engineering,26(1), 97-107. Xu, L., Jiang, C., Wang, J., Yuan, J., Ren, Y. (2014). Information security in big data: privacy and data mining.IEEE Access,2, 1149-1176.

Wednesday, December 4, 2019

An Empirical Comparison of Computer Programming

Question: Discuss about the Report for An Empirical Comparison of Computer Programming. Answer: C++ It is considered to be the compiled and the case sensitive approach which is free form the programming language. It is able to handle the combination of the higher level and the lower level language features. (Sharma et a., 2015). It comprises of the encapsulation, data hiding, inheritance and the polymorphism where there have been building blocks which includes the different variables, data types with the literals. This includes using the writing device drivers with the software that set on direct manipulations of the hardware with the teaching and research. This includes the class, methods, objects and instance variables with the states and behaviours. This has been properly defined as a template with the describing of the objects with the proper typing support. The methods have been based on behaviour with the objects that include set of instance variables. The characters have been based on three character with single character and sequence. Java The object oriented programming which includes the C and the C++ where the Java has been compiled with the distributed over the web and interpreted by the Virtual Machine with the platform. The Java is designed which includes the mastering of the secured features which enables the developing virus free, tamper-free system. (Eaves, 2016). The authentication techniques with the public key encryption with the architecture neutral generates on architecture based formation with the compiled code execution based on the different processors. With the portable architectural neutral implementation dependent aspects and robust with the multithreaded feature along with construct interactive application. The higher performance with the higher Just-In Time compilers where Java has been able to handle the accessing to the objects. Python Python has been considered and interpreted to the runtime process which includes the proper handling of the interactive system. (Zhu et al., 2016). This is for the object oriented programming language which encapsulates the code which have been in the object. The support and the development is based on the wider range of the applications to process the different browsers. It is seen that Python is completed easy to learn, read and maintain the system standard library. The interactive modes have been based on holding the debugging of the snippets for the code. The Python has been based on the running of a wider variety of the hardware platforms. Perl This has been for the use of the Practical Extraction and the Report Language where there have been a proper system development, web and the networking programming. (Prechelt et al., 2000). It includes the projects that are for the private and the public sectors that have been able to handle and work on the mark-up languages along with supporting of the Unicode system. The support is based on the procedural and the oriented programming. The set up can be easily embedded into the other system. Reference Prechelt, L. (2000). An empirical comparison of C, C++, Java, Perl, Python, Rexx and Tcl.IEEE Computer,33(10), 23-29. Zhu, X., Whitehead, E. J., Sadowski, C., Song, Q. (2015). An analysis of programming language statement frequency in C, C++, and Java source code.Software: Practice and Experience,45(11), 1479-1495. Sharma, S., Sharma, C. S., Tyagi, V. (2015, January). Plagiarism detection tool Parikshak. InCommunication, Information Computing Technology (ICCICT), 2015 International Conference on(pp. 1-7). IEEE. Eaves, H. L. (2016). Evaluating and Improving the Efficiency of Software and Algorithms for Sequence Data Analysis.

Monday, December 2, 2019

Slavery And The Bible Essays - Torah, Hebrew Bible, Bible

Slavery And The Bible Slavery and the Bible The first mention of slavery in the Bible is found in Noah's declaration, Cursed be Canaan! The lowest of slaves will he be to his brothers (Gen. 9:25). He said this after waking up from a naked, drunken stupor and learning that his son Ham had mocked him. Although Ham was the guilty party, Noah's statement was directed at Ham's youngest son Canaan. If he was involved with his father in this act of disrespect, the statement can be taken as the pronouncement of a curse, Cursed be Canaan. It is possible, however, that Canaan did not join his father in making fun of Noah. If so, the statement would be in the form of a prophecy: Cursed will be Canaan. Exodus 20:5 and Ezekiel 18:4 clearly declare that God punishes the children for the sins of their parents only when they choose to continue the wicked ways of their parents. So this is the preferred translation if Canaan was not personally involved. In either case, God gave Noah a prophetic knowledge of the future. The Canaanites developed an advanced society but became involved in despicable moral and spiritual practices, including ritual prostitution, sexual orgies, and child sacrifice. That is why God warned the Israelites against any association with Canaan's citizens (Lev. 18:24-30). Because He knew that the danger of spiritual contamination for His people was so great, He commanded the execution of all the Canaanites who resisted their advance and the complete destruction of every trace of their religion (Dt. 7:1-6). It was the failure of the Israelites to follow God's directions that brought about the fulfillment of Noah's prophecy. Their negligence to consult God led to their being tricked into making slaves of the Gibeonites instead of driving them out of the land or killing them (Josh. 9). Later, they did the same with another group of Canaanites (16:10). About 500 years after the death of Abraham, his descendants through Isaac were living in Egypt as slaves. Genesis 37 to 50 tells the story of how this came about. The 10 oldest sons of Abraham's grandson Jacob disliked their younger brother Joseph so much that they found a way to sell him to traders who in turn sold him to an Egyptian officer as a slave. In his new land, Joseph went through a series of ups and downs and eventually became the prime minister of Egypt, the highest official under the king. God enabled Joseph to foresee an approaching time of famine, and used him to store up food and then distribute it during the famine. His political position made it possible for him to settle his father's family in Egypt's most fertile territory. Here they prospered for many years. However, the time came when the leaders of Egypt began to view the rapidly growing Israelite community as a threat. As a result, they made slaves of the Israelites, treating them with ever-increasing harshnes s. Finally, desperate because the descendants of Jacob continued to multiply, they issued an order that all their male babies be destroyed at birth. The first 12 chapters of Exodus tell the story of how the Lord responded to the cries of His people. He miraculously provided Moses to be their leader, sent 10 plagues on the Egyptians, helped the Israelites celebrate their first Passover, and led them out of the land of bondage. It appears that as they left for Canaan, they had no slaves. The former distinctions between masters and slaves had been wiped out during their own time of bondage. The many other people (Ex. 12:38) who accompanied them were Egyptians who for one reason or another were eager to leave their homeland. Owners, had to make it possible for slaves to join in the celebration of the Passover (Ex. 12:43-45), the weekly Sabbath rest (Ex. 20:8-11), and the 8-day festivities of the Feast of Weeks and the Feast of Tabernacles (Dt. 16:9-17). No limitation expressed! All slaves were included. A Hebrew who became a slave (usually because he was unable to pay his debts) could not be kept in bondage for more than 6 years. If he married while he was a slave, he had to make