Marriage versus living together Essay Example | Topics and Well Written Essays - 500 words

Marriage versus living together - Essay Example The present tendency of the youngsters is for advocating the notion of living together. This research analyses the major differences between these two. Moreover the various aspects of both marriage and living together are put forward to stand that both are different in its inherent meanings. Marriage has been a strong ritualistic ceremony to tie a woman with a man and thereby establishing family in the society. It has become a strong agency in society for the overall developments of the younger ones. Marriage aims at the unification of two- a male and a female-who constitute the aspect of family. Marriage has both social and moral contract in the society. Marriages are not fruitful always. The situation of a man or a woman living with another person without knowing much of other person has turned failures in marriages. This has led another notion of living together, though it has no legal and social acceptability. It was difficult for the couples to divorce if any discrepancy existed between the two. The complex nature of marriage has also paved way for the growth of living together in the society. A man living with a woman can understand that person well and this can lead to the marriage of both. It has been considered by many as the pre-requisite for marriage. It is less complicated and easy functioning.

Banking Industry in Recession Coursework Example | Topics and Well Written Essays - 2000 words

Banking Industry in Recession - Coursework Example Since that time, concerned officials have been attempting to come up with solutions to the difficulties that the banking industry as well as the global financial system is facing. The banking industry has also been going through a process of reformation lasting over two decades. Market liberalisation, as well as the induction of latest information technologies led to a strong trade growth resulting in several mergers and acquisitions in addition to off shoring potential. Seeing the trends of previous years, reformation in financial institutions is persistent. Reducing the consequences of this recession has been easier for nations and workplaces with well-built channel of communication (Downey, p. 94, 2011). The recession started several mutual projects of social associates. During the year 2009, 93 percent of the companies within the banking industry initiated joint bargaining against an average of 84 percent within other industries. Another consideration within the banking industry is that a works council covers 97 percent of companies that have more than 50 workers. Markets will have to go through a period of reformation to consider the facts of the impact of recession. Bank liquidity is currently known as being a lot more significant within the banking concept than in the previous years, when banks gave unsatisfactory attention to the need to expand financing sources. Market participants should become responsive to the changing wave within the banking industry as well as adjust their policy and approach consequently. A need for stronger guideline is predictable as an increase in guideline is the rational outcome of a recession. Now, there is only the aim to inflict more guidelines on the banking industry although its precise form is not as confirmed yet. The most competent approach would be for the United States as well as for the European Union to synchronize their course of action; or else, â€Å"banks will concentrate operations in the jurisdiction with the least restrictive regime† (McLean, p. 36, 2010). In the initial instance, the market requires to stay away from the development of another ‘Shadow Banking system’. Moving ahead, one can look ahead to that any organization that takes influential positions within financial instruments will be positioned under the control of the state supervisory body. Any business or legal entity that operates like a bank or operates like a channel for a bank will be put through the regulatory system. Barclays resisted the financial recession by declaring solid returns; regardless of the banking industry recession, Barclays made pre-tax returns of ? 1.6 billion during the last quarter in the year 2009. This takes its earnings of the same year to ? 4,646 - 18 percent less than a year ago - because of ? 5.9 billion of bad debts (McLean, p. 36, 2010). However, while Barclay's United Kingdom retail section witnessed returns tumble, its investment as well as commercial banking divisi on goes on to do well. Moreover, with the profits from the sale of its International Shareholders division still to come, Britain's second largest bank seems to heading in the right direction for a record-breaking year.

Same Sex Marriage Essay Example for Free

Same Sex Marriage Essay Same sex marriage is a legally or socially recognized marriage between two people of the same biological sex or social gender. This topic is an issue in marriages and families today because there has been an ongoing debate, arguments and so much confusion involved with same sex marriage for a very long time. There are many reasons that are given as to why same sex marriages should be discouraged. Some of these include; others feeling that marriage is an institution between one man and one woman while others feel that this type of marriage is not a good environment to raise kids. Same sex marriage affects almost everybody, some people are unhappy while others are happy with lots of confusion that needs to be cleared and at the same time other people are dying due to the choices that they make. If one decides to go for same sex marriage, they are either shunned by family, friends and the society. Others might be beaten to death or even tortured. In other gay marriages, I feel that the children in the families might be going through a hard time in trying to fit in. Children have a hard time in school which might lead to more issues with the children and trying to fix the situation. In this course, one learns ways and means of dealing with all these issues and they can be in a better position to avoid some of them. Through this paper, I intend to explain the benefits of same sex marriage to those that are in this type of marriage and why it is essential to them; the children in these types of marriages and their living situations and at the same time, I will include some of the reasons why a lot of people are so much against this idea. Same sex marriage is one of the biggest debates that has been going on for a very long time since people can never come to a consensus about this whole issue with lots of different Same sex marriage3 reasons. People feel that churches would be forced to marry gay people against their will. If gay marriage is legalized, homosexuality would be promoted in the public schools. The 2000 United States Census revealed 594,000 same-sex couples nationwide, with 46,490 in New York alone figures that may undercount the true number of couples by as much as 62 percent. There’s a gay baby boom accelerating over the past decade, 34.3 percent of female same-sex households and 22.3 percent of male households have children nationwide (the figures for New York are 34.3 percent and 21.7 percent, respectively). These rates are not that much below the national rate for married opposite-sex couples of 45.6 percent and of unmarried opposite-sex couples of 43.1 percent. Using reasonable estimates, this would suggest around 400,000 children being raised by same-sex couples nationwide, and 31,000 in New York. Same sex marriage should not be encouraged because there’s so much controversy involved around it. There are different reasons given for the benefits for those in the same sex marriage. (www.religioustolerance.org) Examples include; the financial security, dignity respect and the equal rights. Denying one group the right to marry has many adverse emotional and financial consequences. Examples of these are Social Security, Medicare, medical leave, and other benefits; property inheritance; the right to visit their spouse in hospital, and make medical decisions if they are incapacitated; security of the couple and of their children. In todays economic environment, it often takes two incomes to live. A married couple shares rent, utilities, and other bills, which are often difficult for one person to take on alone. This is especially truly if a dependent person is involved such as a child. In addition, a married couple can often financially support each other when times get tough, such as when one of the two is out of work. The other can continue to pay the bills until the unemployed person gets back on his/her feet. Same sex marriage4 As for the equal rights, denying marriage to same-sex couples removes from one group a fundamental, important human right which is the right to marry the person that one loves and to whom one has made a commitment. That is unfair and unjust in a democracy. At the same time, The institution of marriage conveys dignity and respect towards a couple that make a lifetime commitment to support each other. â€Å"Same-sex couples deserve this dignity and respect. Another benefit is that it encourages people to have strong family values and give up high-risk sexual lifestyles. One of the main arguments against gay marriage is that it would further erode family values; however, the opposite is true. www.balancedpolitics.org. The problems related to sexuality in our society such as STDs stem from carefree, frivolous lifestyles; in other words, having frequent, unprotected sex with many partners. Marriage encourages people to settle down and to give up that type of lifestyle. Married people commit themselves to one partner and work to build a life together. Isnt that the type of behavior we want to encourage? (The marriage and family experience Bryan strong Pgs. 368-369); talks about the children in the same sex marriage. Aware of the social stigma and lack of support, gay and lesbian families face, there may be a tendency to minimize differences in the children’s behavior. In so doing, some differences that might be strengths of gay and lesbian families may go under-emphasized. According to (www.religioustolerance.org); those opposed to same-sex marriage (SSM) often point to studies which show that children raised in families headed by a father and mother fare much better, both in childhood and later as adults. But further examination shows that most of these studies are not applicable here, because they compare families with opposite-sex parents to single-parent families, not with those headed by same-sex parents. Of course, many perhaps most children in single-parent families will be disadvantaged because of Same sex marriage5 poverty and the lack of a second parent to give the children more care and attention than one parent can provide. Those who advocate same-sex marriage often point to studies which show that children raised in two-parent families do well, regardless of whether the parents are of the same sex or opposite sex. But most of these studies are deeply flawed because: They involve self-selected subjects, and/or, they do not study families over a sufficiently long interval, and/or they demonstrate bias on the part of the researchers. Children raised in families led by same-sex parents would be continually exposed to homosexuality. They may choose to become gay or lesbian at a higher rate than those raised by a father and mother. Men and women have very different personalities, brain structure, talents, etc. They are designed to fit into very different roles within the family. In order for children to be properly socialized, they need to be brought up by both a father and a mother. The long range effects on children who are brought up by two women or two men are unknown and can only be speculated upon. Children of same-sex couples will be exposed to a great deal of ridicule and hatred by their fellow students and this could negatively affect their development. The desire to marry and settle down with a companion for life is very strong in some adults. So is the desire to have children. Other people also believe that if same sex marriage is not allowed, then at least some homosexuals may well be motivated to marry a person of the opposite sex, to leave the homosexual lifestyle, and to become an ex-gay or ex-lesbian. Others feel like same-sex marriage would weaken the institution of marriage by creating a counterfeit version of marriage which will harm the entire population, including children. Some studies show that the incidence of Same sex marriage6 violence between same-sex couples is higher than that between opposite-sex couples. This may also be true of same-sex couples in loving, committed relationships. If so, then children are bound to be harmed by the presence of violence in the home. These are some of the more reasons why many people are against same sex marriage. www.bidstrup.com. Most religions consider homosexuality a sin. Virtually every religion in the world, including the major ones in this country, consider homosexuality unacceptable. It is offensive and a swipe to the religious freedom of the majority to have to recognize a relationship they consider sinful. The legal system in the United States evolved out of the laws contained in the Bible. We shouldnt go even farther to tear down those laws. It would weaken the definition and respect for the institution of marriage. The 50 percent divorce rate has already weakened the definition of marriage. We shouldnt be taking further steps to define what marriage is. A law allowing gay marriage would increase the number of joke or non-serious marriages, such as a couple of friends who want to save on taxes. Marriage is the most sacred institution in this country, and every society considers it the joining of a man and a woman. It makes biological sense since only a man and woman can pro-create. It would further weaken the traditional family values essential to our society. The building blocks of our society and the thing that makes it strong is the traditional family of man, woman, and children. It is what has sustained us through two world wars, terrorist attacks, a Great Depression, and numerous other challenges over the centuries. While friends lovers come and go, your family is always there. The main reason our culture and values have started to crumble is the weakening of families. Introducing another form of family would only make the Same sex marriage7 situation worse. It could provide a slippery slope in the legality of marriage (e.g. having multiple wives or marrying an animal could be next). Gay rights activists claim that these marriages should be allowed because it doesnt hurt anyone, but it could start a chain reaction that destroys the whole idea of marriage. If someone wants to marry his dog, why shouldnt he be able to? What if someone wants to marry their brother or parent? What if someone wants to marry their blow-up doll or have 10 wives? Unless we develop some firm definition of what a marriage is, the options are endless. If these options sound absurd, remember that all it takes is a few activist judges to use the statute to open the door. It doesnt matter if 95 percent of the population disagrees with the policy; one judge can interpret the case the way he or she wants. Do you remember how two judges in California recently declared the Pledge of Allegiance unconstitutional? If the decision hadnt been overturned, it would have prevented millions of children from being able to say the pledge every morning, despite the fact that 95+ percent of Americans disagreed with the decision. A lot of people feel that same sex marriage is not something to be encouraged, as a lot of research shows it leads to a much lower life expectancy, psychological disorders, and other problems. Studies show that homosexuals, for a variety of reasons, have life expectancies of approximately 20 years less than the general population. Just like a lifestyle of smoking, drinking, unhealthy lifestyles should be discouraged. www.religioustolerance.org. Same sex marriage is a debate that will always be there no matter what happens but people should never judge the same sex couple who decide to come together and get married. So long as they are happy and the children are well cared for, we should be happy for them. Same sex marriage8 REFERENCES Bidstrup, Scott (2009, June 3). Gay Marriage, The Arguments And The Motives http://www.balancedpolitics.org/ same sex marriage The marriage and Family Experience http://www.ibiblio.org/gaylaw Same-Sex Marriage in the United States: Focus on the Facts Post-2004 Election Edition by Sean Cahill. You tube Video The ViewArgues over Gay Marriage www.religioustolerance.org

The Brief History and Background of Petronas

The Brief History and Background of Petronas Petronas is an acronym for Petroliam Nasional Berhad. It was established in 17 August 1974 as the national oil company for Malaysia. Petronas which is wholly owned by the government it is the corporation which is vested with the entire oil and gas resources in Malaysia and is entrusted with the responsibility of developing and adding value to these resources. Petronas has grown from just being the manager or the regulator of Malaysias upstream sector into a fully integrated oil and gas production. PETRONAS have been ranked among the FORTUNE Global 500 ® the largest corporations in the world. Since it was invested PETRONAS has grown to be an international oil and gas company with business interests in 31 countries. As of the end of March 2005, the Petronas Group comprised 103 wholly-owned subsidiaries, 19 partly-owned outfits and 57 associated companies. Together, these companies make the Petronas Group, which is involved in various oil and gas based activities. The Group is engaged in a wide spectrum of petroleum activities, including upstream exploration and production of oil and gas to downstream oil refining; marketing and distribution of petroleum products; trading, gas processing and liquefaction, gas transmission pipeline network operations, marketing of liquefied natural gas, petrochemical manufacturing and marketing, shipping, automotive engineering and property investment. PETRONAS is doing its business with the major strategy of integration, adding value and globalization. Their major facets of business integration are Exploration and Production; Oil, Gas, Petrochemicals, Logistics and Maritime, Research and Technology and Corporate Sustainability. The market structure of PETRONAS in this context means how PETRONAS fit into the oligopoly market. I will be discussing the characteristics of an oligopoly market and see how PETRONAS match the characteristics. Just to recap oligopoly is the market structure thats has few producers that produce same type of goods and substitute with each other. Examples of oligopoly are Oil industry which I believe PETRONAS fall under this industry, car industry and cigarette industry. The market is dominated by a few large producers of a homogenous or differentiated product. CHARACTERISTICS OF OLIGOPOLY PETRONAS Type of the product is standardized or differentiated Control over price is limited by mutual interdependence, or it is considerable with collusion Conditions of entry has significant obstacles Non-price competition is typically a great deal with product differentiation. The table above clearly shows that indeed PETRONAS fit into the oligopoly market structure as it fulfils most of the oligopoly characteristics. THE MAJOR PLAYERS OF PETRONAS Petroliam Nasional Berhad  (PETRONAS) is 100% owned by Government of Malaysia via Minister of Finance (Inc.). THE CURRENT TRENDS OF PETRONAS Petronas have gained unique skill and proficiency in nation building and this, together with their technical and operational competencies have allowed it to be increasingly accepted as the preferred strategic partner by international companies and the congregation countries where Petronas operate. This really suggests that Petronas is realizing their vision of becoming a Leading Oil and Gas Multinational of Choice. Petronas has transformed from a domestic-based national oil company into a fully integrated oil and gas multinational corporation and as a corporation it has experienced significant milestones. Below are just some of the highlights of the different years. Year Achievements 2006 Signed a joint concession agreement for the North Sidi Kirir Deep offshore exploration block in the Nile Delta, Egypt. 2007 Increased its equity holding in the APA Group to become the single largest shareholder in one of Australias biggest energy transmission and Distribution Company. 2008 Signed the main principles towards a new PSC with ExxonMobil Exploration and Production Malaysia Inc and PETRONAS Carigali Sdn Bhd that would allow the two PSC partners to continue their upstream participation in seven oil fields offshore Peninsular Malaysia. 2009 PETRONAS Dagangan Berhad marked its first biodiesel (B5) delivery to Ministry of Defense (MINDEF) and Dewan Bandaraya Kuala Lumpur (DBKL), an initiative in support of the Malaysian Biofuel Industry Act 2007. PETRONAS Australia Pty Ltd increased its equity holding to 17.23% in the APA Group, making it the single largest shareholder in Australias leading gas transmission and Distribution Company. (Table 1: achievements of Petronas between 2006 and 2009, source: www.petronas.com ) What can be concluded from the above table is that PETRONAS is going places; its market is growing tremendously and there is no doubt that it is not shrinking. PETRONAS have expanded its market to over 30 countries around the world. It has been accepted as the strategic partners by those countries that they are developing their petroleum industry. HOW DOES TECHNOLOGY AFFECT PETRONAS Today we live in a world that is controlled by technology. Almost everything that is done there should be technology included in the process. Petronas as well is significantly being affected by the technological changes that are currently happening worldwide. Looking upon the globalization practices that PETRONAS are currently undertaking, technology is affecting this whole process of the organization. When Petronas is producing using technology, production will be more efficient and that will result in supply being increased. That means due to the advance in technology the supply curve for PETRONAS will increase. Price P 2 P 1 Q 2 Q1 Quantity supplied Diagram 1: how technological changes affect the supply of Petronas However, technology is not the only factor of production existing in the producers plant. There exist more complex interrelationships between these factors to be able to exploit the improved efficiency of one. The most crucial of all is governing human resources. Without proper guidance from the leaders of a firm, production efficiency will not hold because of resistance, de-motivation or just a plain technological ignorance. Technology is not 100% automated and human intervention as well as errors is inevitable. Moreover, technology may also be intended for a specific segment of the industry, say, large corporations. As such, aggregate supply may not necessarily increase because small entrepreneurs who cannot afford to buy the technology cannot contribute in increasing supply. PETRONAS ADVERTISING STRATERGIES PETRONAS just like any company it needs to draw its business to its potential customers so as such there are certain advertising ways that they use to reach out to its customers and the country as a whole. The advertising strategy that PETRONAS has used is a heart strings commercials, (which of course is advertising using the television as the type of media), this means that PETRONAS has used commercials that often create an emotional ambience that draws you to the advertisement and makes you feel great and or so sad. Normally people are more attracted by products that make them feel good or even sad in some cases. PETRONAS has used one of its commercial the PETRONAS Advertisement: Raya 2006 that has touched so many and the video was uploaded on you tube. Even people who watch a lot of PETRONAS advertisements have said that they enjoy watching them and they are always eager for the new advertisements. Petronas also make commercials for every festival that are always happening in Mala ysia example could be of the 49th  Merdeka  Day. The other way that PETRONAS use to advertise is through billboards and newspapers. For billboards as you drive along the road you will find huge boards advertising PETRONAS and by such somebody can come to know about PETRONAS through this way. COLLABORATIONS WITH OTHER MARKETS Petronas is collaborating with some markets and this makes PETRONAS more popular among other markets that they are interacting with. EDUCATION PETRONAS recognize the value of education and it believes that it can develop human capability through education. As such Petronas is collaborating with the education sector in the form of awarding sponsorship loans to local and international students. The Petronas unit that is responsible for handling education matters is called the Education Sponsorship Unit. The sponsorship is in the form of convertible loan. Based on the academic results, co-curricular activities, the family back ground and the assessment of the students personality PETRONAS just dont give out sponsorship but it has criteria that students should meet. PETRONAS has 6 human and capital development programs in Malaysia and abroad. These programs are Educational Training Institutions: In this program Petronas provide world-class educational and training services to people and the nation through the various institutions they have established such as University Technology PETRONAS (UTP), Academy Laut Malaysia, (ALAM )PETRONAS Management Sdn Bhd (PERMATA) and Institute Technology Petroleum PETRONAS (INSTEP). Education Sponsorship Unit: This is the unit that is responsible for handling education matters. PETRONAS e-learning: control the latest information and communication technology (ICT) to provide online training and development programs for Petronas employees. It also offers a wide range of online learning materials, online courses as well as services including eLearning courseware and portal development, designed for professionals. Petrosains: This interactive Science Discovery Centre that encourages the Malaysian public to learn more about science, and explore the infinite possibilities it offers. Schools Outreach: this is a program where PETRONAS outreach for certain schools and invests a considerable effort and resources into education-based outreach activities to inspire and develop the community. Industrial Training: this is the program in which PETRONAS grant students opportunities to partake structured Industrial training. Students that have awarded the sponsorship after they finish their tertiary studies have their convertible loans converted into full scholarship. These students have a binding contract with Petronas that after they finish school they work for the company for two years and for every year they are sponsored. MOTORSPORT Petronas was one of the main sponsors of the BMW Sauber formula one team and it provides fuel and lubricant to the team. Lately last year it was confirmed that it was moving from BMW to the newly-formed Mercedes Grand Prix. Also it is the main sponsor of the Malaysian Grand Prix and the co-sponsors of the Chinese Grand Prix. As part of its corporate social responsibility program, Petronas also brings underprivileged children to watch the race. CONCLUSION AND RECOMMENDATIONS CONCLUSION PETRONAS is a company which falls under the oligopoly type of market structures. Wholly owned by the government, PETRONAS is the countrys one of the company that provide petroleum and gas for the country. PETRONAS from its previous years it has been growing nationwide and worldwide as it has some of its products being used in other countries even outside Asia and as far as Egypt in Africa. It is making a whole lot of profits from its products and as such the country benefits a lot from it. PETRONAS does not only care for the production of petroleum and gas but also collaborate with other markets such as education and provide sponsorship loans to those students which need them. PETRONAS also have established various institutions as their main aim is to enrich the nation with quality education. PETRONAS also participate in somehow entertainment market as it is one of the main sponsors of the newly-formed Mercedes Grand Prix and also main sponsor of the Malaysian Grand Prix. RECOMMENDATIONS As PETRONAS is wholly owned by the government and it has been the company that the government has been focusing on, I recommend that it merge with other energy company which is Tenaga Nasional Berhad. If the government for the next decade focuses on Biomass, PETRONAS should merge with companies such as Sime Derby which was recognized as the biomass champion, as I believe this effort coupled with reengineering technology, will reap a sustainable company that will have a good impact for both energy and food sector in Malaysia.

Kids and the Coffee Craze :: Health Children Papers

Kids and the Coffee Craze Chellie Normand’s 11-year-old daughter started drinking coffee when she could first pick up a cup. â€Å"We used to put spoonfuls in the empty creamer containers at Denny's for her to sip a little when she was about a year old,† the 34-year-old mom from Lawton, Oklahoma said. †By the time she was 6, she'd use $1 of her allowance each month to buy one specialty coffee that she liked ... She doesn't go through a pot a day, like [me], but she has it now and then when she wants it,† Normand said. Normand’s daughter’s coffee habits are not that uncommon. Children, as young as 11 or 12, and teenagers are drinking coffee at a higher rate and this trend is causing alarm among members of the medical field. â€Å"It’s not just an adult beverage anymore,† said Linda Antinoro, a nutritionist with Brigham & Women’s Hospital. â€Å"Twelve and 13-year-olds are consuming it regularly. It’s eye-opening.† During the past year, the number of 13-17 year-olds drinking coffee increased 12 percent, according to a 2004 press release by the NPD Group, a market research firm in New York The amount of teenagers consuming coffee while dining in restaurants and cafes rose 22 percent last year, the study showed. Becca*, 17, started drinking coffee three years ago. The teen drinks three medium coffees a week from either Dunkin’ Donuts or Starbucks. â€Å"I get an iced coffee with milk and two sugars from Dunkin’s or an iced caramel macchiato from Starbucks,† she said. The high school senior from Burlington said she started drinking the beverage simply because â€Å"it looked good.† Her friend, Komal*, 16, doesn’t remember why she began drinking coffee when she was 13. A fan of Starbucks java chip frappuccinos and the Dunkin’ Donuts Coffee Coolattas, the high school junior admits she is addicted to the beverage. This trend of young coffee lovers is not just confined to the teenage crowd. It includes younger adolescents. â€Å"I had one mother who would stop and get a Coffee Coolatta and a bagel [from Dunkin’ Donuts] for breakfast [for her son] every day on the way to school,† said Debbie Donovan, a pediatric dietitian at Newton-Wellesley Hospital. â€Å"That was his breakfast and he wouldn’t have anything else. She couldn’t stop it. He was in the 8-10 age group.† Marissa*, 16, from Burlington also began drinking coffee when she was 10. She feels she is now addicted and couldn’t stop drinking it if she had to.

An Analysis of Andrew Sullivans Let Gays Marry :: Let Gays Marry Andrew Sullivan

"Let Gays Marry" is an article written by Andrew Sullivan arguing that homosexuals should be given the right to be legally married in the United States. In this essay, Sullivan argues that homosexuals have just as much right to marry as heterosexual couples. Sullivan argues that throughout US history that the definition of marriage has been altered several times to accommodate changing times, and that it is time to recognize gay's right to marry. Throughout the article, Sullivan uses several sources to back up his argument, but also makes several comments to weaken his argument. To add to Sullivan?s credibility, he is an editor of The New Republic, which was established in 1914 with a mission to provide its readers with an intelligent, stimulating and rigorous examination of American politics, foreign policy and culture, the author of several books, including Virtually Normal: An Argument about Homosexuality, as well as having been published in several news magazines including Newsweek. Sullivan?s article is an inductive argument directed at persuading and perhaps even educating all people on why gay marriage should be allowed in the United States. Throughout the essay, Sullivan uses multiple techniques, including Pathos, Ethos, Logos, and even Mythos to squarely support his argument, all of which help to aid in the credibility of the topic. Sullivan?s argument, while generally successful, has some weak points. The argument is generally written in a very relaxed manner, which may or may not discredit the argument. People looking to argue against Sullivan?s article may view the relaxed format as a sign of lack of knowledge or support of the argument. On the other hand, being composed in accessible language readily understood by the general population, and not perceived as accessibly intellectual may help this argument appeal to a broader population. Having been published in Newsweek Magazine on June 3, 1996, Sullivan?s article seems to be credible. Newsweek is a credible news source, and generally publishes credible materials. Despite having been published in Newsweek, this argument is biased when in the first sentence Sullivan identifies himself as a homosexual. ?For the first time in Supreme Court history, gay men and women were seen not as some powerful lobby trying to subvert America, but as the people we truly are?? When Sullivan uses the term we, he is identifying that he himself is a homosexual, and therefore I must assume that he is arguing from a homosexual point of view, and not an unbiased point of view.

Accounting for the IPhone Essay

1. Compare the GAAP and Non-GAAP data and discuss their impact on the financial statements. In comparing data, when Apple reported it’s Q4 FY 2008 financial results on October 21, 2008, it reported both GAAP and Non-GAAP economic data. Under GAAP, Apple reported quarterly revenue of $7.9 billion and net profit of $1.1 billion. Under Non-GAAP, revenues amounted to $11.7 billion and net profit totaled $2.4 billion. The difference between GAAP and Non-GAAP revenues and net profit were $3.8 billion and $1.3 billion respectively. Needless to say, such a large difference will have a huge impact on the income statement and balance sheet. Both financial statements would be greatly understated. Apple reported both GAAP and Non-GAAP financial data because of this large difference and they felt that the GAAP data did not correctly portray Apple’s financial statements. 2. Which method best reflects the economic reality? I believe both GAAP and Non-GAAP accurately reflect Apple’s economic reality. Each method just simply presents Apple’s financial data in a different way. Under GAAP, revenue from iPhone is deferred and is recognized on a straight line basis over a 24 month period. This type of subscription accounting is required because Apple chose to give future, free software upgrades with the iPhone. GAAP requires this to prevent companies from trying to over-inflate revenues by increasing sales with the promise of a free incentive in the future then not delivering on the promise. See more: Sleep Deprivation Problem Solution Speech Essay Under GAAP, the huge increase in iPhone sales is represented in the deferred revenue accounts and the cash from operating activities on the statement of cash flows. Apple’s non-GAAP statements recognize revenue from iPhone sales immediately, instead of in a deferred account, and is represented by the increase in revenue and net profit. To investors, the non-GAAP statements are more impressive because of the large increase in revenue and net profit. However, the truth of the matter is that both methods present the same information but in different accounts and at different times.