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Thursday, March 19, 2020

COMING TO AMERICA

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Everyone is different. Today our nations capital is a model of the post-racial society weve been awaiting. The article, "Coming to America", by Jonathan Rauch, discusses the change in Americas "melting pot", center of immigration. Immigrants continue to come to America in search of freedom. This freedom no longer represents a change in traditions and beliefs. In Rauchs eyes the "melting pot" no longer exists, yet Americanization still carries on.


While integrated in American society, immigrants continue to keep their culture/religion close. In "Coming to America", Rauch views newcomers as being very religious. Rauch describes how immigrants first priority after coming to America tends to be finding a church that believes in their culture. He uses a family of immigrants as a prime example. "The Aus, Christians, immediately found a Chinese church only a couple of miles from home. "Every Sunday they attend services in Cantonese". This shows us that culture/religion is of key importance to newcomers. Throughout this article Rauch talks about how immigrants continue to carry on their traditions while in America, but he also goes into detail about how they use their new found freedom.


Rauch believes that immigrants use their new found freedom to uphold the beliefs and traditions of their homeland. In the past newcomers to America forgot their traditions due to Americanization, they would try to fit into the "melting pot" by taking up American customs. Today immigrants are no longer forced to forget their traditions. They feel as if their new found freedom is a chance to continue their customs not lose them. In this article Rauch shows us that continuing traditions are a big concern of immigrants. "If they want Bok Choy of fried dace or ducks blood, they can walk to an Asian grocery just down they block", this shows that the Aus want to be able to uphold their culture. The Aus also changed their childrens English names back to their original names after coming to America. "In Hong Kongwhere, because of its history as a British colony, many people use English namesthe girls were called Queenie, Amanda, and Cassandra, the boy Bryan. In America, Bryan has become Chi-hang". This shows us that the immigrants want to continue their beliefs and traditions. Although Rauch spends time showing us how immigrants use their new found freedom, he also talks about how Washington has gone from the center of the "melting pot" to center of integrated diversity.


Rauch believes that in today society Washington is the center of integrated diversity.


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The Hot Zone

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The Hot Zone by Richard Preston


The Hot Zone by Richard Preston is an unbelievably true story that makes you really think about the unseen dangers that lurk around us everyday. This book makes you actually see yourself walking into a tiny village in Africa, suffering and dying from some unknown virus. As you approach the huts you hear loud cries from the afflicted tribe members. Coming closer, you smell the stench of vomit mixed with the bitter smell of warm blood. People inside lay dying in pools of their own fluids, coughing and vomiting up their own liquefied internal organs; their faces emotionless masks loosely hanging from their skulls, the connective tissue and collagen in their bodies turned to mush. Their skin bubbled up into a sea of tiny white blisters and spontaneous rips occurring at the slightest touch, pouring blood that refuses to coagulate. Hemmorging and massive clotting underneath the skin causing black and blue bruises all over the body. Their mouths bleeding around their teeth from hemorrhaging saliva glands and the sloughing off of their own tongues, throat lining, and wind pipe, crying tears of pure blood from hemorrhaging tear ducts and the disintegration of the eyeball lining and bleeding from every opening on the body. You see the blood splattered room and pools of black vomit, expelled during the epileptic convulsions that accompany the last stages of death. Their hearts have bled into themselves, heart muscles softened and hemorrhaging , the brain clogged with dead blood cells (sludging of the brain), the liver bulging and yellow with deep cracks and the spleen a single hard blood clot. Babies with bloody noses born with red eyes lay dead from spontaneous abortions of affected mothers. It is the human slate-wiper, the invisible ultimate death, the filovirus named Ebola.


The story of Richard Prestons The Hot Zone deals with mans one predator, the invisible one, the one that lurks unseen and undetected in the shadows waiting for a warm body to make its new breeding ground in. This predator is the deadly level 4 virus, Ebola. We are meat, as the biologists at the USAMRIID Institute stated, no names, no faces, no individuality, the virus rips through our bodies with no thought, mechanical reproducers who sabotage our cells and used them as incubators until their offspring replicate to the point the cell wall bursts, releasing hundreds of new virus particles. Literally thousands of these killers, as humans see them can be held on the point of an ink pen.


For the most part, the characters of this book have the utmost respect for all Level 4 viruses, especially the greatly feared and most deadly Ebola Zaire (killing 0% of those infected). Handling viral samples, infected animals and blood samples, that if detonated, would ultimately result in total carnage. They were right in doing so, all having witnessed the gruesome effects on living organisms on one primate or another. Buy The Hot Zone term paper


Gene Johnson, the civilian virus hunter working for the army who specialized in Ebola, perhaps showed the most fear and respect for its destructive capabilities and unpredictable nature. Having visited Africa, researching, studying, and actually staring the virus in the face, Gene knew the virus all to well. In the winter of 18, the foreigner made its first appearance on the North American continent from an infected monkey who been shipped here from the Philippines. An unknown virus was sweeping through a monkey house in West Virginia, first noticed by some runny noses and loss of appetite, ending a few days later with death; bloody noses, swollen livers, and enlarged spleens. First perceived to be Marburg, one of the filovirus sisters, it was later revealed to actually be the more lethal Ebola. An operation was organized to nuke the monkey house, to destroy the virus, along with every living thing inside; every monkey was assumed a carrier. Of all the people involved in the Reston operation, Gene Johnson was actually the most fearful due to his in depth knowledge of the killer. He knew the possibilities if the virus were to escape the monkey house, through an air duct or walk out inside the body of one of the animal caretakers. He knew that if the virus was airborne, which was what they were finding evidence of, the virus could circle the whole entire earth, wiping out large populations in a matter of days. He didnt sleep for days during the operation, perhaps out of sheer terror of the idea of an outbreak right here in our own homeland (or the entire world). The effects could rival those of the Bubonic plague if the virus were to go airborne.


Dan Dalgard, the veterinarian at the Reston monkey house, had perceived the virus he was witnessing in his monkeys to be Simian Fever, one harmless to humans. After getting the word from USAMRIID that he may actually be dealing with Marburg, a filovirus lethal in humans, Dalgard was frightened. Hed heard about the effects of Marburg on the human body, not only would he loose his monkeys, but also he was putting himself and his employees at risk. When he later received a call from the Institute stating that he may actually have a monkey house infected with Ebola, unlike Johnson, he knew nothing about this virus. Hed thought Ebola to be no more dangerous than Marburg. Dalgard did not fully realize the agent he was dealing with. He knew nothing of the crashing and bleeding out, or liquefying of the internal organs to the extent that the elder sister Ebola Zaire caused. Dalgard left his employees to carry on working in the environment. When the Army was in the process of nuking the building, wearing their space suits and air filtering devices, Dan walked in with nothing more than a surgeons mask on.


Another character, however, who had had close contact (almost too close at one point) was Lieutenant Colonel Nancy Jaax. She, along with Peter Jharling (the co-discoverer of the new strain of Ebola in the Reston monkey house, which was actually found not to be damaging to humans) and Gene Johnson had worked in Level 4 labs at the Institute on numerous occasions. Nancy, at first, seemed to be enthralled by the idea of holding a deadly agent in the palm of her hand. Only a few layers of rubber and latex separated the hot zone of the lab from the inner safety of her space suit. However, it wasnt until the Reston incident that Nancy fully understood the potential biological disaster that unseen agent could cause. Nancy, and her husband Jerry, head over the 1-Tangos who were responsible for nuking the building, were so dedicated to preventing the leak of this killer into the outside world that she passed up being with her own father on his death bed. She sacrificed being with her dying family member to potentially save the human race.


Last, there was the character of Dr. Joseph B. McCormick, chief of the Special Pathogens Branch of the C.D.C.. McCormick, like Gene Johnson, had been to Africa and treated patients suffering from Ebola in Sudan. He had spent days on end inside the blood-spattered huts, breathing the smell of warm blood, blood infested with Ebola viruses and was never, himself, infected. At one point, he had even been trying to give a woman a shot, and she convulsed, causing him to stick himself with a bloody needle. Lucky for him, however, she was only suffering from malaria. McCormick told everyone that Ebola was not as contagious as they had thought because he hadnt caught it in his many days in the infected village. He showed no respect for Natures destructiveness Ebola, the human slate wiper as Johnson called it, was nothing more than dealing with any other virus to McCormick.


Ebola is a deadly virus to humans and primates, and its origin has yet to be uncovered. There is no cure for any of the Ebola sisters Ebola Zaire, Ebola Sudan, Marburg, and the most recent Ebola Reston because of their mutation ability. As for there being a solution to the problem, it may lay in the reduction in human interference in nature and destruction of our own universe or perhaps the end of the species that has become such a nuisance to Nature. Scientists, perhaps, should make developers and loggers aware of such consequences, before its too late. There is no Ebola epidemic at the moment, but as the book said, it hasnt gone away, its just retreated into the shadows, lying dormant there, for now.


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Wednesday, March 18, 2020

Accoutning for associates

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8. Explain significant influence and contrast it with control


AASB 1016 defines significant influence as ¡¥the capacity of an entity to affect substantially (but not control) either, or both, of the financial and operating policies of another entity¡¦. Common indicators as suggested by the standard that indicate significant influence over another entity, are;


„Holding 0 percent or more of the voting power in the associate but not greater than 50 percent as this would be control


„Representation on the associates board of directors


„Extent of the materiality of inter-company transactions


„Economic or technological dependencies


„Restrictions on the investee¡¦s ability to make distribution to owners


„The investment must be held long-term for it to give rise to significant influence and establish investor-associate relationship


(The above points are just a suggestion by the standard and all may not apply to every case trying to determine investor-associate relationship).


From the above definition and indicators it is very clear that there is a fine line between significant influence and control, this is because there are no clear rules to distinct significant influences from control.


However the one main difference between significant influence and control is that;


„For a company to have control over another entity it must control both the financial and operating policies of the other entity.


But for significant influence the entity must have significant influence over either or both the financial and operating policies of the other entity.


8.4 What is an associated company? Why should an investment in such a company be treated differently from an investment in a subsidiary company or an investment in some other company?


An associated company, also known as investee refers to a company which an investor can exercise significant influence over (but not control).


AASB 1016 definition of associate is;


An investee not being


(a) a subsidiary of the investor; or


(b) a partnership of the investor; or


(c) an investment acquired and held exclusively with view to it¡¦s disposed in the near future¡K..


over which the investor has significant influence.


A basic example that would give rise to a investor-associate relationship is when company A acquires a small but significant portion of company B shares. Because the investment is small it suggests significant influence rather than control which gives rise to an investor- associate relationship rather than parent-subsidiary relationship (control).


The factor that differentiates associate investment from investments in subsidiary or other companies is that even despite the investor¡¦s significant influence, the associate company remains independent of its investor/s. With subsidiaries, the parent controls the subsidiary, therefore the subsidiary dependant on the parent where as with associate companies significant influences by investors can counter act each other.


8.8 Do you agree with the following proposition ¡¥when applying the equity accounting method, the distinction between pre-acquisition and post-acquisition profits of the investee is irrelevant¡¦.


The distinction between pre-acquisition and post-acquisition profit would only be irrelevant if we were to adhere to AASB 1016. 5. (b) which states that, ¡¥for equity accounting purposes, the investor must account for dividends from associates as a deduction to the investment account.¡¦


This means that regardless of whether its pre-acquisition or post-acquisition profits. They will both be credited against the investment¡¦s carrying value, and not revenue. This application of equity accounting does not clearly reflect profits from investments.


However with the method applied by Jubb


„Pre-acquisition profits remained treated as a reduction of the investments cost (same as all other investment accounting method)


„But, post-acquisition profits are treated as revenue, ¡¥revenue from associates¡¦


This method not only provides a distinction between pre-acquisition and post acquisition profits but it also highlights the profits from investment as opposed to if profits were directly credited to the carrying value of the investment.


Please note that this sample paper on Accoutning for associates is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Accoutning for associates, we are here to assist you. Your cheap custom college paper on Accoutning for associates will be written from scratch, so you do not have to worry about its originality.


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