The way it is done.

The way it is done. Learning is something in my nature. Since the beginning of my life I have observed and learned all sorts of things by being naturally inclined to know what is going on due to pure curiosity and logical comprehension. Now, I have come to the point in my life where I need to discover my personal learning style. I have my own personal way of thinking and learning things based on criteria such as the mood I'm in, the time of day it is, or even what subject I am studying. These kinds of specific details make up what is called a learning profile.My old way of learning did not support my learning profile because it consisted of being in a remotely quiet environment with or without a study group. I simply started gathering my notes on a particular subject and studied them. This required absolute peace and quiet and I did not want to be disturbed.Learning the Hard WayI could break my concentration easily from the slightest distraction and this would cause me to lose focus momentarily. If I lo st focus too many times I would just lose interest in the assignment entirely, for that period of time, which only set me back from completing it. I feel that, after researching Peak Learning, I have come to the point where I can determine what type of a learner and thinker I am.I am a grouper. I bring together a lot of different information based on one topic and bring it all together to form a process of completion. I can concentrate while activities are going on around me, but I cannot focus on what I am studying if there is a conversation going on in front of me. I can study in well-lit area or I can sit in...

Agent-Assisted Publishing An interview with IPSO Books

Agent-Assisted Publishing An interview with IPSO Books Agent-Assisted Publishing: Interviewing Robert Caskie from IPSO Books We started Reedsy around a year ago, thinking mostly about independent authors and hoping to give them, through our marketplace, access to a range of talent that has so far been exclusive to traditional publishing companies.Along the way, however, many different players have come to know about Reedsy, and agencies are one of them - and a very exciting one at that. While the role of the agent is often questioned in an increasingly disintermediated industry, we personally believe agents remain a key link in the publishing chain.Because agencies  are closest to the author, and have their best interests at heart, they are not afraid of the digital â€Å"disruption†. Some, like Peters Fraser Dunlop in London even see it as an opportunity to be seized. That is what agent-assisted publishing is all about.If you’re interested in digital publishing, this interview is a must-watch. It is, as of yet, one of the most innovative and thoroughly-developed propositions we have seen for a digital imprint. As usual, unconditional lovers of the written word will find the transcript of the key moments right below. Hi Robert, thank you so much for welcoming us in Peters Fraser Dunlop offices here in London, they’re really lovely! For our readers who don’t know about PFD, can you give us a bit of background on the agency?It’s lovely to have you, Ricardo. We’re one of the longest established and biggest agencies in London at the moment, and we represent a whole range of writers. We also have literary estates, which is one of the reasons we came towards digital publishing. We own and partially own mainly crime estates, and it’s through the interest of exploiting them further that we came to form IPSO.You’re a senior agent here at PFD and you’re also COO of the company, right?That’s correct, yes. I came to join PFD 8 years ago, and brought a list at that time a list of mainly journalists and fiction authors. Over the years I increased in seniority and four years ago I was made the COO, which basically means my role is to try to manage as effi ciently as possible the different roles of the company. I try to make sure everybody is happy, working hard, and generally try to create a positive work environment where everybody achieves the best they can.I try to do that too at Reedsy. But let me dive right into why we are here: PFD is about to launch their own digital publishing (or agent-assisted publishing) imprint: IPSO books. What was your thinking behind that?At the start of the year we were looking at these estates that we represent, like Eric Ambler, Margery Allingham and John Creasy, and we were seeing quite clear passion. There were traditional print publishers who, out of a collection of maybe 20 books, liked maybe 5, which they made into print, then they made 10 as ebooks, and then there’s a lot remaining which we believe is of equal quality. And still, I think, with print publishers, the ebook is the poor cousin of the print edition†¦So we thought we would take control of this, in a very agenting sort o f way, and we would be much more proactive. So we thought: why not, essentially, â€Å"assist† these estates in creating a higher profile for content that is not being exploited, but also so this can feed into the other print editions and other editions of the book. This is where I think we might be different from a digital publisher, because what we’ll be doing here (and we will be doing this for front-list authors as well), is we promote all books written in all editions.So we will have our digital publishing, or agent-assisted publishing arm called IPSO, and we will obviously promote IPSO books, but we will also promote other books by other publishers, even in print and in foreign language. We want to promote the brand of the author rather than just the books that we have.Obviously for the price promotions, we meet directly with Amazon, iBooks. We go in and talk about what we’ve got coming up. This week for example we’ve got Eric Ambler books as  "book of the week† both on Amazon and iBooks†¦ I think that because we have dealt with them previously through White Glove, which was the agent aspect of Amazon, we now have a good relationship with the retailers. That’s really important because I think iBooks, for example, are much more editorially-led so they like to choose books that they read and like.Alright, now to close this interview, I’d like to ask a more general question on the role of the agent moving forward. How do you see it, do you think it’s still going to be mostly about selling rights, or is there going to be more coaching, advising, or even publishing and marketing?I think for us the past few years have definitely redefined that author-agent relationship and made it much more symbiotic and much more equal. From what I see with IPSO we are actively and actually investing in an author before we make any money. I think that’s a very exciting prospect, and I am confident that th is will lead perhaps to much more interesting and much more varied content.Of course, we will continue to sell to publishing houses. Most publishers - all publishers - do certain things extremely well. But I think maybe the ebook is something that publishers have shied away from a little bit and don’t quite know what to do with, so I think that for agents, helping the author with that is a good opportunity. That will still potentially lead the author to a print publisher as well, and why not, we’d be very happy with that. So I think it’s just empowering the author at an earlier stage.I definitely think so, and that’s why I find this initiative so interesting. I think you’ve shown here at PFD a tremendous capacity to innovate and be creative about publishing, and I’m really happy to have been able to interview you for our blog, Robert.What are your thoughts about agent-assisted publishing initiatives? How does the IPSO  Books proposition sound? Let us know your thoughts, or any questions for Robert, in the comments below!

Nursing Practice Theory Research Paper Example | Topics and Well Written Essays - 500 words

Nursing Practice Theory - Research Paper Example There exists a relationship between grand theories, middle range theories, and nursing practice theories in that, all these discuss about nursing as a profession and provide a guide for nursing practice. Grand theories are general concepts and are representative of a wide range of nursing practice. They, therefore, have the broadest scope. They use statements to show relationship otherwise known as assumptions to show the basis of their philosophy. Grand theories form the basis for expansion of other theories, research and development of new standards. The focus of grand theories is on the â€Å"phenomena of concern to the discipline such as person as adaptive systems, self-care deficits, unitary human beings, human becoming, or health as expanding consciousness† (Parker & Smith, 2010). Grand nursing theories are visions to be used in nursing practice. However, the limitation of these theories is that, they cannot be universally tested; hence, they have limited capabilities in guiding, explaining, and foretelling about specific situations in nursing. This is because; these theories were developed by scholars who were thinking way above their time. Middle range theories are derived from concepts of grand theories. These theories are narrow in scope as compared to grand theories, and they offer an effective bridge between grand theories and the description of specific nursing phenomena. These theories are of advantage in the sense that, they are more applicable to nursing practices and situations. This theory allows testing of theory through research, devising strategies for nursing practice, and developing tools for nursing practice. As a result of this, middle range theories are more efficient and proficient as compared to the other theories. As a result of covering a wider scope, middle range theories are applicable in many health care institutions and other health quarters. Nursing

Cause & Effect ( poverty ) Essay Example | Topics and Well Written Essays - 500 words

Cause & Effect ( poverty ) - Essay Example The main reason for this writing is to discuss some of the causes and effects of poverty which is a major pandemic in the globally particularly in Africa and Asia. Population has really gone high in the world thus resulting into overpopulation which eventually exerts a lot of pressure on the available limited resources such as land that could have been used in food production and even few employment resources that cannot satisfy the excess population. Overpopulation has contributed to poor planning in many nations particularly in the Africa and Asia since the governments of these countries do not have enough resources such as proper education and adequate food to cater for the excess population. Overpopulation and human activities has also led to environmental degradation which has really deteriorated the natural resources such as soil and water hence hindering food production and cash crop farming which may be essential in acquiring wealth. According to White & Luttik (1994), â€Å"Poverty is a major cause and effect of global environmental problems† (p. 110). Lack of adequate education and employment is one of the major causes of poverty since most countries cannot sufficiently afford to provide good schools and colleges as well as enough employment to their population. Inadequate education may prevent an individual from acquiring nice job that may eventually lead to a better life. According to Combat Poverty Agency (2013), â€Å"Being unemployed or in a low-paid job makes people more likely to be poor† (Web).Some other causes of poverty are availability of many younger and old people, long term illness or disability, single parenting and living in a disadvantaged community. Some of the effects of poverty are social tensions that divide a nation because of poor distribution of wealth such that a few people have all the money. Poor people cannot afford good housing thus making them to

Jimi Hendrix and His Life Accomplishments Essay Example for Free

Jimi Hendrix and His Life Accomplishments Essay Jimi Hendrix was one of the most influential and talented musicians of the 20th century, and through his work he made rock music what it is today. His talent with a guitar was what made him so popular in his own time. The reason he became a rock and roll legend in the 20th century was because of his new style, outrageous performances and his powerful lyrics which captivated his audiences. His new style of music involved, the extensive use but sensitively nuanced use of feedback, distortion, and other electronically manipulated sound effects. (Hendrix, Jimi). Some found the performances he put on to be crazy or insane, but his fans found them to be inspiring. Nevertheless, The true power of his genius lay in his musical and lyrical candor. (Fricke). On November 27, 1942 at 10:15 Johnny Allen Hendrix was born in King County Hospital. Johnnys name was changed 4 years later to James Marshal Hendrix, the name he is better know by today. Just a few months after Jimi turned 16 his mother Lucille died. Jimi got his first guitar later in the year of his mothers death. (Time Line) Many people think his heartbreak over his mothers death is why Jimi turned to the guitar and writing music because, At its core, Hendrixs music was all about the blues. (Fricke). A year later in 1959 Jimi played in his first concert with The Velvetones. Then Jimi dropped out of high school to join the army. He was only in the army for about 3 months because he got injured during a mission and was discharged. Less than a year after being discharged from the army Jimi began to play on the R B circuit. After about 4 years of that Jimi formed his own band called Jimmy James and The Blue Flames. In this band is where he was discovered by a man named Chas Chandler. (Jimi Hendrix Biography) Then on October 6, 1966 Jimi Hendrixs most popular band was formed, Jimi Hendrix Experience. Over the course of about 2 years the Jimi Hendrix Experience released their 1st, 2nd and 3rd singles. They also toured in the UK, US, with the Monkeys and Jimi had his now legendary performance at the Monterey Pop Festival. In late 1968 and early 1969 Jimi received Artist Of The Year, Performer Of The Year, and World Top Musician awards. Jimi Hendrixs career then began a downfall as the Jimi Hendrix Experience broke up and Jimi got arrested in Toronto. Jimi formed his last band called Band Of Gypsys and they played a few big concerts in 1970. Then Jimi played his  biggest concert in front of 500,000 people at the Atlanta Pop Festival on July 4, 1970. Jimi Hendrixs last concert was at the Isle of Fehmarn in Germany. Jimi died on September 18, 1970 and just the day before Jimi wrote his last song en titled The Story of Life. (Time Line) There were many great musicians in the 20th century, and some people believe that they have had a greater influence than Jimi Hendrix on rock today. There were the Beatles, Elvis Presley, the Rolling Stones and many other amazing musicians. Each of these artists also produced anywhere from 10-30 albums in their careers and, in his life time Jimi Hendrix officially released only three studio albums (Fricke) With so little music produced for the public how could he have influenced rock in any way at all. There are also other people who think Jimi Hendrix was a bad influence. Jimi Hendrix ran into many problems with the law involving his use of drugs and his anger problems. Some people feel that if someone influential is using drugs or committing violent acts this is influencing fans and followers in a wrong and potentially harmful way. There are also people who probably just didnt like his music. The furor Hendrix created upon his arrival on the London pop scene was unprecedented. (Fricke) His new style of using lots of electronic sound effects was very different and new, and to some people probably it just sounded like a bunch of noise. If anything, some felt his influence changed rock for the worse. It is definitely true that there were many great musicians that played a part in influencing rock music and making it what it is today. Those musicians also wrote more albums and had more popular songs than Jimi Hendrix. But having many albums and popular songs isnt what really influenced the development of rock music or the people who played and wrote rock music. What really influences something is a new and unique style, and that is exactly what Jimi Hendrix provided. He, did not conform to British fantasies of sharpdressing soul belters grizzled old bluesmen, who played rock roll guitar (Fricke). The way he took control during a concert using his pure talent with a guitar and the new style he had in his heart, changed the way concerts were to be performed forever. Jimi Hendrix did have a few flaws in his personality, but that doesnt change his influence in the  slightest. His influence came directly from his music and this part of him was flawless. simply pulling sounds out of the air and taming them into one seamless whole, accomplishing it with unassailable daring. (Mitchell) Jimi Hendrix was one of the most influential and talented musicians of the 20th century, and through his work he has made rock music what it is today. The combination of that creative drive with his stunning technique, sonic imagination and ingenious, painterly exploitation of effects like wah-wah, feedback, distortion and sheer earthquaking volume transformed rock roll and its primary instrument, the electric guitar forever. Hendrix left an indelible, fiercely individual mark on popular music, accelerating rocks already dynamic rate of change in the late Sixties with his revolutionary synthesis of guitar violence, improvisational nerve, spacey melodic reveries and a confessional intensity born of the blues. (Fricke) Although Jimi Hendrix didnt affect any other fields other than rock music directly, his influence on rock music continues to effect the world today. Many people have various aspects to their personality and Jimi Hendrix was definitely one of them. On his one side he had serious drug and anger problems. This side of him, obviously the bad one, was not the side his fans thought of when they saw his poster on their wall. They thought of his flawless other side in which he was an amazing guitarist, song writer and performer. Jimi Hendrix loved to write music and play his guitar more than anything else in the world, For Hendrix it was the substance of life. (Fricke). Work Cited Fricke, David. Jimi Hendrix: The Greatest Guitarist of All Time. Rolling Stone. February 6, 1992 Hendrix, Jimi. The Columbia Encyclopedia, 6th ed. New York: Columbia University press, 2003. Jimi Hendrix Biography. Well Always Remember Jimi Hendrix. (1 December, 2003) Mitchell, Elvis. Jimi Hendrix Again, Going Out With a Bang. New York Times. October 6 2001, :A20 Time Line. Jimi Hendrix Online Archive. (3 December, 2003)

The Fundamental Caring Skill of Blood Pressure recording Using an Appro

The fundamental caring skill that was chosen to demonstrate knowledge and understanding within a reflective framework was recording blood pressure. Blood pressure was chosen because it is a critical physiological function and a fundamental indicator of well being (Fullbrook 1993). It is an important and vital observation, in that it allows early therapeutic intervention should a patient’s status change (Fullbrook 1993). This essay will also demonstrate an understanding of best practice for the theory of blood pressure measurement of the patient. The factors which can influence different results in the measuring of blood pressure. In a model of reflection to aid the reflective process Gibbs (1998) was chosen. Before placement started we were given books for Nursing Midwifery Council (NMC 2004) code of professional conduct, and the NMC (2004) guide for students of nursing and midwifery. This gave me the guidelines and knowledge for my accountability and confidentiality. Marieb (1998) suggests that Blood Pressure may be defined as the force exerted by the blood against the walls of the arteries in which it is contained. Differences in blood pressure between different areas of the circulation provide the driving force that keeps the blood moving through the body. Blood pressure is measured for one of two reasons, firstly to determine the patients blood pressure as a baseline prior to admission and secondly to monitor fluctuations within the blood pressure. Blood flow is defined as a volume of blood flowing from the heart through a vessel at any given time. Blood flow is equivalent to cardiac output. Resistance to the cardiac output is the opposit... ...the procedure for taking blood pressure helps to understand the theory behind the practice. To conclude my essay the skill of recording blood pressure is a vital one for the nurse, as we can not always rely on having electronic equipment to hand. I also gained that if different circumstances can have an effect on the pressure reading. I feel I have gained a learning skill I was quite worried about this skill but practice makes easier. The more blood pressure recordings I took me soon realised that no two patients were the same. I also learned that different factors can affect blood pressure, from the patient rushing in late for his appointment which can lead to elevated blood pressure. It has also given me a lot of confidence in myself and confidence with the patients I care for.

The Lost Symbol Chapter 83-85

CHAPTER 83 In the moist air of the Jungle, the Architect of the Capitol could feel the sweat now rolling down his back. His handcuffed wrists ached, but all of his attention remained riveted on the ominous titanium briefcase that Sato had just opened on the bench between them. The contents of this case, Sato had told him, will persuade you to see things my way. I guarantee it. The tiny Asian woman had unclasped the metal case away from Bellamy's line of sight, and he had yet to see its contents, but his imagination was running wild. Sato's hands were doing something inside the case, and Bellamy half expected her to extract a series of glistening, razor- sharp tools. Suddenly a light source flickered inside the case, growing brighter, illuminating Sato's face from beneath. Her hands kept moving inside, and the light changed hue. After a few moments, she removed her hands, grasped the entire case, and turned it toward Bellamy so he could see inside. Bellamy found himself squinting into the glow of what appeared to be some kind of futuristic laptop with a handheld phone receiver, two antennae, and a double keyboard. His initial surge of relief turned quickly to confusion. The screen bore the CIA logo and the text: SECURE LOG-IN USER: INOUE SATO SECURITY CLEARANCE: LEVEL 5 Beneath the laptop's log-in window, a progress icon was spinning: ONE MOMENT PLEASE . . . DECRYPTING FILE . . . Bellamy's gaze shot back up to Sato, whose eyes were locked on his. â€Å"I had not wanted to show you this,† she said. â€Å"But you've left me no choice.† The screen flickered again, and Bellamy glanced back down as the file opened, its contents filling the entire LCD. For several moments, Bellamy stared at the screen, trying to make sense of what he was looking at. Gradually, as it began to dawn on him, he felt the blood draining from his face. He stared in horror, unable to look away. â€Å"But this is . . . impossible!† he exclaimed. â€Å"How . . . could this be!† Sato's face was grim. â€Å"You tell me, Mr. Bellamy. You tell me.† As the Architect of the Capitol began to fully comprehend the ramifications of what he was seeing, he could feel his entire world teetering precariously on the brink of disaster. My God . . . I've made a terrible, terrible mistake! CHAPTER 84 Dean Galloway felt alive. Like all mortals, he knew the time was coming when he would shed his mortal shell, but tonight was not the night. His corporeal heart was beating strong and fast . . . and his mind felt sharp. There is work to be done. As he ran his arthritic hands across the pyramid's smooth surfaces, he could scarcely believe what he was feeling. I never imagined I would live to witness this moment. For generations, the pieces of the symbolon map had been kept safely apart from one another. Now they were united at last. Galloway wondered if this was the foretold time. Strangely, fate had selected two non-Masons to assemble the pyramid. Somehow, this seemed fitting. The Mysteries are moving out of the inner circles . . . out of darkness . . . into the light. â€Å"Professor,† he said, turning his head in the direction of Langdon's breathing. â€Å"Did Peter tell you why he wanted you to watch over the little package?† â€Å"He said powerful people wanted to steal it from him,† Langdon replied. The dean nodded. â€Å"Yes, Peter told me the same thing.† â€Å"He did?† Katherine said suddenly on his left. â€Å"You and my brother spoke about this pyramid?† â€Å"Of course,† Galloway said. â€Å"Your brother and I have spoken on many things. I was once the Worshipful Master at the House of the Temple, and he comes to me for guidance at times. It was about a year ago that he came to me, deeply troubled. He sat exactly where you are now, and he asked me if I believed in supernatural premonitions.† â€Å"Premonitions?† Katherine sounded concerned. â€Å"You mean like . . . visions?† â€Å"Not exactly. It was more visceral. Peter said he was feeling the growing presence of a dark force in his life. He sensed something was watching him . . . waiting . . . intending to do him great harm.† â€Å"Obviously he was right,† Katherine said, â€Å"considering that the same man who killed our mother and Peter's son had come to Washington and become one of Peter's own Masonic brothers.† â€Å"True,† Langdon said, â€Å"but it doesn't explain the involvement of the CIA.† Galloway was not so sure. â€Å"Men in power are always interested in greater power.† â€Å"But . . . the CIA?† Langdon challenged. â€Å"And mystical secrets? Something doesn't add up.† â€Å"Sure it does,† Katherine said. â€Å"The CIA thrives on technological advancement and has always experimented with the mystical sciences–ESP, remote viewing, sensory deprivation, pharmacologically induced highly mentalized states. It's all the same thing–tapping the unseen potential of the human mind. If there's one thing I've learned from Peter, it's this: Science and mysticism are very closely related, distinguishable only by their approaches. They have identical goals . . . but different methods.† â€Å"Peter tells me,† Galloway said, â€Å"that your field of study is a kind of modern mystical science?† â€Å"Noetics,† Katherine said, nodding. â€Å"And it's proving man has powers unlike anything we can imagine.† She motioned to a stained-glass window depicting the familiar image of the â€Å"Luminous Jesus,† that of Christ with rays of light flowing from his head and hands. â€Å"In fact, I just used a supercooled charge-coupled device to photograph the hands of a faith healer at work. The photos looked a lot like the image of Jesus in your stained-glass window . . . streams of energy pouring through the healer's fingertips.† The well-trained mind, Galloway thought, hiding a smile. How do you think Jesus healed the sick? â€Å"I realize,† Katherine said, â€Å"that modern medicine ridicules healers and shamans, but I saw this with my own eyes. My CCD cameras clearly photographed this man transmitting a massive energy field from his fingertips . . . and literally changing the cellular makeup of his patient. If that's not godlike power, then I don't know what is.† Dean Galloway let himself smile. Katherine had the same fiery passion as her brother. â€Å"Peter once compared Noetic Scientists to the early explorers who were mocked for embracing the heretical notion of a spherical earth. Almost overnight, these explorers went from fools to heroes, discovering uncharted worlds and expanding the horizons of everyone on the planet. Peter thinks you will do this as well. He has very high hopes for your work. After all, every great philosophical shift in history began with a single bold idea.† Galloway knew, of course, that one needn't go to a lab to witness proof of this bold new idea, this proposal of man's untapped potential. This very cathedral held healing prayer circles for the sick, and repeatedly had witnessed truly miraculous results, medically documented physical transformations. The question was not whether God had imbued man with great powers . . . but rather how we liberate those powers. The old dean placed his hands reverently around the sides of the Masonic Pyramid and spoke very quietly. â€Å"My friends, I do not know exactly where this pyramid points . . . but I do know this. There is a great spiritual treasure buried out there somewhere . . . a treasure that has waited patiently in darkness for generations. I believe it is a catalyst that has the power to transform this world.† He now touched the golden tip of the capstone. â€Å"And now that this pyramid is assembled . . . the time is fast approaching. And why shouldn't it? The promise of a great transformational enlightenment has been prophesied forever.† â€Å"Father,† Langdon said, his tone challenging, â€Å"we're all familiar with the Revelation of Saint John and the literal meaning of the Apocalypse, but biblical prophecy hardly seems–â€Å" â€Å"Oh, heavens, the Book of Revelation is a mess!† the dean said. â€Å"Nobody knows how to read that. I'm talking about clear minds writing in clear language–the predictions of Saint Augustine, Sir Francis Bacon, Newton, Einstein, the list goes on and on, all anticipating a transformative moment of enlightenment. Even Jesus himself said, `Nothing is hidden that will not be made known, nor secret that will not come to light.'† â€Å"It's a safe prediction to make,† Langdon said. â€Å"Knowledge grows exponentially. The more we know, the greater our ability to learn, and the faster we expand our knowledge base.† â€Å"Yes,† Katherine added. â€Å"We see this in science all the time. Each new technology we invent becomes a tool with which to invent new technologies . . . and it snowballs. That's why science has advanced more in the last five years than in the previous five thousand. Exponential growth. Mathematically, as time passes, the exponential curve of progress becomes almost vertical, and new development occurs incredibly fast.† Silence fell in the dean's office, and Galloway sensed that his two guests still had no idea how this pyramid could possibly help them reveal anything further. That is why fate brought you to me, he thought. I have a role to play. For many years, the Reverend Colin Galloway, along with his Masonic brothers, had played the role of gatekeeper. Now it was all changing. I am no longer a gatekeeper . . . I am a guide. â€Å"Professor Langdon?† Galloway said, reaching out across his desk. â€Å"Take my hand if you will.† Robert Langdon felt uncertain as he stared across at Dean Galloway's outstretched palm. Are we going to pray? Politely, Langdon reached out and placed his right hand in the dean's withered hand. The old man grasped it firmly but did not begin to pray. Instead, he found Langdon's index finger and guided it downward into the stone box that had once housed the golden capstone. â€Å"Your eyes have blinded you,† the dean said. â€Å"If you saw with your fingertips as I do, you would realize this box has something left to teach you.† Dutifully, Langdon worked his fingertip around the inside of the box, but he felt nothing. The inside was perfectly smooth. â€Å"Keep looking,† Galloway prompted. Finally, Langdon's fingertip felt something–a tiny raised circle–a minuscule dot in the center of the base of the box. He removed his hand and peered inside. The little circle was virtually invisible to the naked eye. What is that? â€Å"Do you recognize that symbol?† Galloway asked. â€Å"Symbol?† Langdon replied. â€Å"I can barely see anything at all.† â€Å"Push down on it.† Langdon did as he asked, pressing his fingertip down onto the spot. What does he think will happen? â€Å"Hold your finger down,† the dean said. â€Å"Apply pressure.† Langdon glanced over at Katherine, who looked puzzled as she tucked a wisp of hair behind her ears. A few seconds later, the old dean finally nodded. â€Å"Okay, remove your hand. The alchemy is complete.† Alchemy? Robert Langdon removed his hand from the stone box and sat in bewildered silence. Nothing had changed at all. The box just sat there on the desk. â€Å"Nothing,† Langdon said. â€Å"Look at your fingertip,† the dean replied. â€Å"You should see a transformation.† Langdon looked at his finger, but the only transformation he could see was that he now had an indentation on his skin made by the circular nubbin–a tiny circle with a dot in the middle. â€Å"Now do you recognize this symbol?† the dean asked. Although Langdon recognized the symbol, he was more impressed that the dean had been able to feel the detail of it. Seeing with one's fingertips was apparently a learned skill. â€Å"It's alchemical,† Katherine said, sliding her chair closer and examining Langdon's finger. â€Å"It's the ancient symbol for gold.† â€Å"Indeed it is.† The dean smiled and patted the box. â€Å"Professor, congratulations. You have just achieved what every alchemist in history has strived for. From a worthless substance, you've created gold.† Langdon frowned, unimpressed. The little parlor trick seemed to be no help at all. â€Å"An interesting idea, sir, but I'm afraid this symbol–a circle with a round dot in the middle–has dozens of meanings. It's called a circumpunct, and it's one of the most widely used symbols in history.† â€Å"What are you talking about?† the dean asked, sounding skeptical. Langdon was stunned that a Mason was not more familiar with the spiritual importance of this symbol. â€Å"Sir, the circumpunct has countless meanings. In ancient Egypt, it was the symbol for Ra–the sun god–and modern astronomy still uses it as the solar symbol. In Eastern philosophy, it represents the spiritual insight of the Third Eye, the divine rose, and the sign of illumination. The Kabbalists use it to symbolize the Kether–the highest Sephiroth and `the most hidden of all hidden things.' Early mystics called it the Eye of God and it's the origin of the All-Seeing Eye on the Great Seal. The Pythagoreans used the circumpunct as the symbol of the Monad–the Divine Truth, the Prisca Sapientia, the at-one-ment of mind and soul, and the–â€Å" â€Å"Enough!† Dean Galloway was chuckling now. â€Å"Professor, thank you. You are correct, of course.† Langdon now realized he had just been played. He knew all that. â€Å"The circumpunct,† Galloway said, still smiling to himself, â€Å"is essentially the symbol of the Ancient Mysteries. For this reason, I would suggest that its presence in this box is not mere coincidence. Legend holds that the secrets of this map are hidden in the smallest of details.† â€Å"Fine,† Katherine said, â€Å"but even if this symbol was inscribed there intentionally, it doesn't bring us any closer to deciphering the map, does it?† â€Å"You mentioned earlier that the wax seal you broke was embossed with Peter's ring?† â€Å"That's correct.† â€Å"And you said you have that ring with you?† â€Å"I do.† Langdon reached into his pocket, found the ring, took it out of the plastic bag, and placed it on the desk in front of the dean. Galloway picked up the ring and began feeling its surfaces. â€Å"This unique ring was created at the same time as the Masonic Pyramid, and traditionally, it is worn by the Mason in charge of protecting the pyramid. Tonight, when I felt the tiny circumpunct on the bottom of the stone box, I realized that the ring is, in fact, part of the symbolon.† â€Å"It is?† â€Å"I'm certain of it. Peter is my closest friend, and he wore this ring for many years. I am quite familiar with it.† He handed the ring to Langdon. â€Å"See for yourself.† Langdon took the ring and examined it, running his fingers over the double-headed phoenix, the number 33, the words ORDO AB CHAO, and also the words All is revealed at the thirty-third degree. He felt nothing helpful. Then, as his fingers traced down around the outside of the band, he stopped short. Startled, he turned the ring over and eyed the very bottom of its band. â€Å"Did you find it?† Galloway said. â€Å"I think so, yes!† Langdon said. Katherine slid her chair closer. â€Å"What?† â€Å"The degree sign on the band,† Langdon said, showing her. â€Å"It's so small that you don't really notice it with your eyes, but if you feel it, you can tell it's actually indented–like a tiny circular incision.† The degree sign was centered on the bottom of the band . . . and admittedly looked to be the same size as the raised nubbin in the bottom of the cube. â€Å"Is it the same size?† Katherine moved closer still, sounding excited now. â€Å"There's one way to find out.† He took the ring and lowered it into the box, aligning the two tiny circles. As he pushed down, the raised circle on the box slid into the ring's opening, and there was a faint but decisive click. They all jumped. Langdon waited, but nothing happened. â€Å"What was that?!† the priest said. â€Å"Nothing,† Katherine replied. â€Å"The ring locked into place . . . but nothing else happened.† â€Å"No great transformation?† Galloway looked puzzled. We're not done, Langdon realized, gazing down at the ring's embossed insignia–a double- headed phoenix and the number 33. All is revealed at the thirty-third degree. His mind filled with thoughts of Pythagoras, sacred geometry, and angles; he wondered if perhaps degrees had a mathematical meaning. Slowly, heart beating faster now, he reached down and grasped the ring, which was affixed to the base of the cube. Then, slowly, he began turning the ring to the right. All is revealed at the thirty- third degree. He turned the ring ten degrees . . . twenty degrees . . . thirty degrees– What happened next, Langdon never saw coming. CHAPTER 85 Transformation. Dean Galloway heard it happen, and so he didn't need to see it. Across the desk from him, Langdon and Katherine were dead silent, no doubt staring in mute astonishment at the stone cube, which had just transformed itself loudly before their very eyes. Galloway couldn't help but smile. He had anticipated the result, and although he still had no idea how this development would ultimately help them solve the riddle of the pyramid, he was enjoying the rare chance to teach a Harvard symbologist something about symbols. â€Å"Professor,† the dean said, â€Å"few people realize that the Masons venerate the shape of the cube– or ashlar, as we call it–because it is a three-dimensional representation of another symbol . . . a much older, two-dimensional symbol.† Galloway didn't need to ask if the professor recognized the ancient symbol now lying before them on the desk. It was one of the most famous symbols in the world. Robert Langdon's thoughts churned as he stared at the transformed box on the desk in front of him. I had no idea . . . Moments ago, he had reached into the stone box, grasped the Masonic ring, and gently turned it. As he rotated the ring through thirty-three degrees, the cube had suddenly changed before his eyes. The square panels that made up the sides of the box fell away from one another as their hidden hinges released. The box collapsed all at once, its side panels and lid falling outward, slapping loudly on the desk. The cube becomes a cross, Langdon thought. Symbolic alchemy. Katherine looked bewildered by the sight of the collapsed cube. â€Å"The Masonic Pyramid relates to . . . Christianity?† For a moment, Langdon had wondered the same thing. After all, the Christian crucifix was a respected symbol within the Masons, and certainly there were plenty of Christian Masons. However, Masons were also Jews, Muslims, Buddhists, Hindus, and those who had no name for their God. The presence of an exclusively Christian symbol seemed restrictive. Then the true meaning of this symbol had dawned on him. â€Å"It's not a crucifix,† Langdon said, standing up now. â€Å"The cross with the circumpunct in the middle is a binary symbol–two symbols fused to create one.† â€Å"What are you saying?† Katherine's eyes followed him as he paced the room. â€Å"The cross,† Langdon said, â€Å"was not a Christian symbol until the fourth century. Long before that, it was used by the Egyptians to represent the intersection of two dimensions–the human and the celestial. As above, so below. It was a visual representation of the juncture where man and God become one.† â€Å"Okay.† â€Å"The circumpunct,† Langdon said, â€Å"we already know has many meanings–one of its most esoteric being the rose, the alchemical symbol for perfection. But, when you place a rose on the center of a cross, you create another symbol entirely–the Rose Cross.† Galloway reclined in his chair, smiling. â€Å"My, my. Now you're cooking.† Katherine stood now, too. â€Å"What am I missing?† â€Å"The Rose Cross,† Langdon explained, â€Å"is a common symbol in Freemasonry. In fact, one of the degrees of the Scottish Rite is called `Knights of the Rose Cross' and honors the early Rosicrucians, who contributed to Masonic mystical philosophy. Peter may have mentioned the Rosicrucians to you. Dozens of great scientists were members–John Dee, Elias Ashmole, Robert Fludd–â€Å" â€Å"Absolutely,† Katherine said. â€Å"I've read all of the Rosicrucian manifestos in my research.† Every scientist should, Langdon thought. The Order of the Rose Cross–or more formally the Ancient and Mystical Order Rosae Crucis–had an enigmatic history that had greatly influenced science and closely paralleled the legend of the Ancient Mysteries . . . early sages possessing secret wisdom that was passed down through the ages and studied by only the brightest minds. Admittedly, history's list of famous Rosicrucians was a who's who of European Renaissance luminaries: Paracelsus, Bacon, Fludd, Descartes, Pascal, Spinoza, Newton, Leibniz. According to Rosicrucian doctrine, the order was â€Å"built on esoteric truths of the ancient past,† truths which had to be â€Å"concealed from the average man† and which promised great insight into â€Å"the spiritual realm.† The brotherhood's symbol had blossomed over the years into a flowering rose on an ornate cross, but it had begun as a more modest dotted circle on an unadorned cross– the simplest manifestation of the rose on the simplest manifestation of the cross. â€Å"Peter and I often discuss Rosicrucian philosophy,† Galloway told Katherine. As the dean began outlining the interrelationship between Masonry and Rosicrucianism, Langdon felt his attention drawn back to the same nagging thought he'd had all night. Jeova Sanctus Unus. This phrase is linked to alchemy somehow. He still could not remember exactly what Peter had told him about the phrase, but for some reason, the mention of Rosicrucianism seemed to have rekindled the thought. Think, Robert! â€Å"The Rosicrucian founder,† Galloway was saying, â€Å"was allegedly a German mystic who went by the name Christian Rosenkreuz–a pseudonym obviously, perhaps even for Francis Bacon, who some historians believe founded the group himself, although there is no proof of–† â€Å"A pseudonym!† Langdon declared suddenly, startling even himself. â€Å"That's it! Jeova Sanctus Unus! It's a pseudonym!† â€Å"What are you talking about?† Katherine demanded. Langdon's pulse had quickened now. â€Å"All night, I've been trying to remember what Peter told me about Jeova Sanctus Unus and its relationship to alchemy. Finally I remembered! It's not about alchemy so much as about an alchemist! A very famous alchemist!† Galloway chuckled. â€Å"It's about time, Professor. I mentioned his name twice and also the word pseudonym.† Langdon stared at the old dean. â€Å"You knew?† â€Å"Well, I had my suspicions when you told me the engraving said Jeova Sanctus Unus and had been decrypted using Durer's alchemical magic square, but when you found the Rose Cross, I was certain. As you probably know, the personal papers of the scientist in question included a very heavily annotated copy of the Rosicrucian manifestos.† â€Å"Who?† Katherine asked. â€Å"One of the world's greatest scientists!† Langdon replied. â€Å"He was an alchemist, a member of the Royal Society of London, a Rosicrucian, and he signed some of his most secretive science papers with a pseudonym–`Jeova Sanctus Unus'!† â€Å"One True God?† Katherine said. â€Å"Modest guy.† â€Å"Brilliant guy, actually,† Galloway corrected. â€Å"He signed his name that way because, like the ancient Adepts, he understood himself as divine. In addition, because the sixteen letters in Jeova Sanctus Unus could be rearranged to spell his name in Latin, making it a perfect pseudonym.† Katherine now looked puzzled. â€Å"Jeova Sanctus Unus is an anagram of a famous alchemist's name in Latin?† Langdon grabbed a piece of paper and pencil off the dean's desk, writing as he talked. â€Å"Latin interchanges the letters J for I and the letter V for U, which means Jeova Sanctus Unus can actually be perfectly rearranged to spell this man's name.† Langdon wrote down sixteen letters: Isaacus Neutonuus. He handed the slip of paper to Katherine and said, â€Å"I think you've heard of him.† â€Å"Isaac Newton?† Katherine demanded, looking at the paper. â€Å"That's what the engraving on the pyramid was trying to tell us!† For a moment, Langdon was back in Westminster Abbey, standing at Newton's pyramidical tomb, where he had experienced a similar epiphany. And tonight, the great scientist surfaces again. It was no coincidence, of course . . . the pyramids, mysteries, science, hidden knowledge . . . it was all intertwined. Newton's name had always been a recurring guidepost for those seeking secret knowledge. â€Å"Isaac Newton,† Galloway said, â€Å"must have something to do with how to decipher the meaning of the pyramid. I can't imagine what it would be, but–â€Å" â€Å"Genius!† Katherine exclaimed, her eyes going wide. â€Å"That's how we transform the pyramid!† â€Å"You understand?† Langdon said. â€Å"Yes!† she said. â€Å"I can't believe we didn't see it! It has been staring us right in the face. A simple alchemical process. I can transform this pyramid using basic science! Newtonian science!† Langdon strained to understand. â€Å"Dean Galloway,† Katherine said. â€Å"If you read the ring, it says–â€Å" â€Å"Stop!† The old dean suddenly raised his finger in the air and motioned for silence. Gently, he cocked his head to the side, as if he were listening to something. After a moment, he stood up abruptly. â€Å"My friends, this pyramid obviously has secrets left to reveal. I don't know what Ms. Solomon is getting at, but if she knows your next step, then I have played my role. Pack up your things and say no more to me. Leave me in darkness for the moment. I would prefer to have no information to share should our visitors try to force me.† â€Å"Visitors?† Katherine said, listening. â€Å"I don't hear anyone.† â€Å"You will,† Galloway said, heading for the door. â€Å"Hurry.† Across town, a cell tower was attempting to contact a phone that lay in pieces on Massachusetts Avenue. Finding no signal, it redirected the call to voice mail. â€Å"Robert!† Warren Bellamy's panicked voice shouted. â€Å"Where are you?! Call me! Something terrible is happening!†

Depreciation Methods

Depreciation Methods Depreciation is the accounting process of allocating the cost of tangible assets to expense in a systematic and rational manner to those periods expected to benefit from the use of the asset. Factors Involved in the Depreciation Process 1. What depreciable base is to be used for the asset? 2. What is the asset’s useful life? 3. What method of cost apportionment is best for the asset? Depreciable Base for the Asset The base established for depreciation is a function of two factors: the original cost, and the salvage or disposal value.Salvage value is the estimated amount that the company will receive when it sell the asset or removes it from service. It is the amount to which the company writes down or depreciates the asset during its useful life. Example: An asset is purchased for $10,000. The company believes that it has a salvage value of $1,000. Original cost $10,000 Less: Salvage value 1,000 Depreciation base$ 9,000 Methods of Depreciation The accounti ng profession requires that the depreciation method employed be â€Å"systematic and rational. † The following are examples of depreciation methods: 1. Activity method (units of use or production) . Straight-line method 3. Decreasing charge methods (accelerated): a. Sum-of-the-years’ digits b. Declining-balance method The following information will be used to illustrate each of the above methods: Stanley Coal Mines recently purchased an additional crane for digging purposes. Cost of crane$500,000 Estimated useful life5 years Estimated salvage value$50,000 Productive life in hours30,000 hours Activity Method The activity method (also called the variable-charge or units-of-production approach) assumes that depreciation is a function of use or productivity, instead of the passage of time.A company considers the life of the asset in terms of either the output if provides (units it produces), or an input measure such as number of hours it works. The crane Stanley purchased poses no particular depreciation problem. Stanley can measure the usage (hours) relatively easily. If Stanley uses the crane for 4,000 hours the first year, the depreciation charge is: (Cost less salvage value) X hours this year Total estimated hours ($500,000 – $50,000) X 4,000 30,000 = $60,000 Straight-Line MethodThe straight-line method considers depreciation a function of time rather than a function of usage. Companies widely use this method because of its simplicity. The straight-line procedure is often the most conceptually appropriate, too. Stanley computes the depreciation charge for the crane as follows: Cost less salvage Estimated service life $500,000-$50,000 5 =$90,000 Sum-of-the-Years’-Digits The sum-of-the-years’-digits method results in a decreasing depreciation charge based on a decreasing fraction of depreciable cost (original cost less salvage value).Each fraction uses the sum of the years as a denominator (5+4+3+2+1=15). The numerator is the n umber of years of estimated life remaining as of the beginning of the year. In this method, the numerator decreases year by year, and the denominator remains constant. At the end of the useful life, the balance remaining should equal the salvage value. YearDepreciation BaseRemaining life in yearsDepreciation FractionDepreciation ExpenseBook Value, End of Year 1$450,00055/15$150,000$350,000 2$450,00044/15$120,000$230,000 3$450,00033/15$90,000$140,000 4$450,00022/15$60,000$80,000 $450,00011/15$30,000$50,000 Totals:1515/15$450,000 For assets that have a long life span, the following formula can be used to determine the denominator: n(n+1) 2 For example, if an asset has a useful life of 51 years, you would calculate the denominator: 51(51+1) 2 =1,326 YearDepreciation BaseRemaining life in yearsDepreciation FractionDepreciation ExpenseBook Value, End of Year 1$450,0005151/1,326$17,308$482,692 2$450,0005050/1,326$16,968$465,724 3$450,0004949/1,326$16,629$449,095 4$450,0004848/1,326$16,290 $432,805 5$450,0004747/1,326$15,950$416,855 Etc†¦Declining-Balance Method The declining-balance method utilizes a depreciation rate (expressed as a percentage) that is some multiple of the straight-line method. For example, the double-declining rate for a 10-year asset is 20 percent (double the straight-line rate, which is 1/10 or 10 percent). Unlike other methods, the declining-balance method does not deduct the salvage value in computing the depreciation base. For example, if Stanley chose to use the double-declining-balance method, the crane would depreciate at twice the rate of the straight-line rate.See below: YearBook Value of Asset First YearRate on Declining Balance (a)Depreciation ExpenseBalance Accumulated DepreciationBook Value, End of Year 1$500,00040%$200,000$200,000$300,000 2$300,00040%$120,000$320,000$180,000 3$180,00040%$72,000$392,000$108,000 4$108,00040%$43,200$435,000$64,800 5$64,80040%$14,800 (b)$450,000$50,000 (a)Based on twice the straight-line rate of 20% ($90,000/$450,000 = 20%; 20% X 2 = 40%) (b)Limited to $14,800 because the book value should not be less than the salvage value.

History Of KoRn essays

History Of KoRn essays Korn was formed in 1993. There are 5 members, Jonathan Davis, Munky, Head, David Silveria, and Fieldy. As a child, Jon Davis was sexually abused by his father, he has a deep hatred for what his father did to him that he expresses in the song "Daddy" off of the self titled Korn Album. He was a mortitian at the Kern County Morgue. He was 16 when he landed that job. In school he was teased by other kids, and called a "faggot" and a "queer", because of that, he earned his nickname, "HIV", pronounced "hive". Munky and Head, the 2 guitarists, were best friends, and have played together over 2/3 of their lives. Munky lost the top part of his left index finger in an accident, and Head taught Munky to play guitar. They were in LAPD together. David Silveria, the drummer in the group, is the shy member in the band. He had a good childhood and doesn't relate well to most of Korn's lyrics. He has a penis fetish, and when he signs things he usually makes a penis somewhere in it. Fieldy, the bassist, is sort of mysterious, hardly anyone knows his real name, which is Reginald Arvizu, and his past is pretty much unknown as well. On the side he has Fieldy's Dreams, a sort of combination between Rap and Hip-Hop. KoRn was formed as a result of SexArt and LAPD breaking up. Jonathan Davis, Korn's front man was in SexArt, Head, Munky, David, and Fieldy were in LAPD. After the 2 bands split, Jon Davis joined LAPD, and they changed their name to Korn. The name Korn didn't come from Kiddy pORN like Bible-Thumpers like to trick people into thinking. It came from a conversation over heard by Jon Davis while he was in a bar. The conversation was between 2 homosexuals, they were talking about eating eachother's asses, and one had dirahea and shit on the other guys face, and he had eaten popcorn. When the guy who had been shit on opened his mouth there was a corn kernal on his tongue, and every time Jon said corn, the rest of the group a ...

Visas de trabajo TN para profesionales mexicanos

Visas de trabajo TN para profesionales mexicanos Estados Unidos ofrece visas de trabajo exclusivamente para profesionales mexicanos y canadienses. Estos visados se otorgan al amparo del Tratado de Libre Comercio (TLC) o NAFTA, por sus siglas en inglà ©s. Requisitos para las visas TN 1. Ser mexicano y tener un pasaporte vigente. 2. Ser elegible para una visa. Si no se cumple este requisito, ser denegada. Tener un tà ­tulo de las profesiones que se pueden acoger a este tipo de visa. Tener una oferta de trabajo para empleo a tiempo completo o a tiempo parcial como un profesional de NAFTA. La oferta puede provenir de una empresa americana o de una extranjera que opere dentro de los Estados Unidos. Sin embargo, est explà ­citamente prohibido el autoempleo. Profesiones para obtener la visa TN El listado completo lo publica NAFTA en su pgina oficial en el Apà ©ndice 1603.D.1. Este es el listado de 60 profesiones. En general se necesita tener un tà ­tulo universitario equivalente al Bachelor ´s Degree pero hay excepciones. (Estas agencias pueden validar en Estados Unidos los estudios cursados en Mà ©xico). Entre las profesiones destacan: abogados, arquitectos, bibliotecarios, especialistas en sistemas de computacià ³n, economistas, ingenieros, gerentes de hoteles, diseà ±adores industriales y de interiores, trabajadores sociales, enfermeras o asistentes de investigacià ³n en universidades.Obtener la visa Se realiza la solicitud a la Embajada americana en el DF o al consulado que corresponda. Se inicia el proceso rellenando digitalmente la forma DS-160 para hacer una cita para la entrevista y pagar los aranceles correspondientes para el visado (este dinero no se recupera si la visa es denegada). La cuota es la que corresponde a una visa dentro de la categorà ­a de â€Å"no inmigrante†, categorà ­a TN. En la entrevista se deber acudir con un pasaporte mexicano que expire al menos seis meses despuà ©s de la fecha inicial de expiracià ³n de la visa. Y se deber presentar la carta de empleo de la empresa que requiere al profesional mexicano. Tambià ©n se debern presentar todos los diplomas que acrediten estudios acadà ©micos y todos los documentos que sirvan para probar la experiencia profesional. Antes de acudir a la entrevista, verificar las reglas del consulado sobre el tiempo de antelacià ³n con el que uno debe presentarse. No llevar celular ni ropas de abrigo. Intentar llevar toda la documentacià ³n en un fà ³lder de plstico transparente. Y recordar que no se permite tomar fotos dentro de las oficinas consulares estadounidenses. No se necesita licencia para practicar una determinada profesià ³n en el estado al que se vaya a trabajar. Sin embargo, este requisito sà ­ que puede exigirse despuà ©s de obtener la visa y entrar en Estados Unidos, pero no en el momento de la entrevista para la visa. Este visado est catalogado como una visa â€Å"no inmigrante†. Si es concedida, se entrar en Estados Unidos donde en la frontera se sellar el formulario I-94 de registro de entrada y salida, y que debe conservarse durante toda la estancia en el paà ­s y entregarlo de vuelta a la salida. Validez de la visa La visa ser vlida por un mximo de tres aà ±os. El empleador podr pedir una extensià ³n presentando antes el Servicio de Inmigracià ³n y Naturalizacià ³n (USCIS, por sus siglas en inglà ©s) el formulario I-129. Tener presente que la fecha mxima de estancia en EU no es la que seà ±ala la visa, sino la que est marcada en el I-94. Quedarse un dà ­a ms de la fecha mxima que se encuentra en el registro de entrada y salida equivale a quedarse sin estatus legal y a que la visa se anule de forma automtica.La extensià ³n de la estancia debe pedirse teniendo en cuenta la fecha del I-94, no la de la visa, para los casos en los que ambas no coinciden. Visa para familiares Se puede conceder una visa de acompaà ±ante para el cà ³nyuge y los hijos solteros menores de 21 aà ±os. No es necesario que sean de nacionalidad mexicana. Los familiares podrn vivir en Estados Unidos y estudiar, pero no podrn trabajar. A tener en cuenta Muchas de las personas que pueden aplicar por una TN podrà ­an tambià ©n hacerlo por una H-1B, pero asà ­ se evitan problemas propios de este à ºltimo tipo de visas, como la loterà ­a cuando el nà ºmero de solicitantes es superior al de visados disponibles. A la hora de encontrar trabajo, en principio es ms fcil en los estados con una tasa de desempleo baja. Porque aunque en Estados Unidos hay en la actualidad una situacià ³n cercana en muchas regiones al pleno empleo, lo cierto es que hay grandes diferencias por estados en la situacià ³n econà ³mica y de empleo. Mexicanos y frontera Es posible para los mexicanos acelerar el paso de control migratorio en la frontera terrestre entre Mà ©xico y USA formando parte del programa SENTRI. Adems, el Global Entry permite tambià ©n hacer ms rpido el control de Inmigracià ³n en aeropuertos. Y por supuesto tambià ©n est la visa lser, tambià ©n conocida como de cruce que facilita el paso migratorio. Este es un artà ­culo informativo. No es asesorà ­a legal.

Financial Forecasting Essay Example | Topics and Well Written Essays - 750 words

Financial Forecasting - Essay Example The report also explains further information that needs to be reviewed to make the findings more meaningful. This performance analysis can be used by the management, the shareholders or the potential investors to identify with the performance of the company and in particular assess its strengths and weaknesses. Assumptions The following information is available for preparation of the marginal costing cost statement ?/Unit Direct materials 0.04 Direct labour 0.15 0.19 Selling price 0.5 The fixed production overheads include depreciation amounts to ?3,000 per month. For the first month, the sales are forecasted to be 1000 units and 1,200 units will be produced. A fixed selling cost of ?1,500 per month and a variable selling cost of ?0.02 per unit will be budgeted. There are no opening stocks. Discussion The company is projected to maintain a current ratio of 1.66 (53,800/32,433), which is a very healthy liquidity level and which will ensure that the company is able to service its short -term liabilities using short-term assets without difficulties. This also means that the company’s financial position will be strong and it will be hard for it to be declared bankrupt whatsoever. The company is expected to generate a shareholder’s equity of 42,248, a part of which will come from paid in capital and the other part will be raised from the sale of new stock. Besides this, the company is expected to retain earnings of ? 5,041, which will be expected to grow substantially considering the company will continue to generate attractive profit margins (Leonie, 2007). The forecasted balance sheet is represented in appendix 5. Appendix 4 represents the forecasted Income Statement. This statement shows that the company is going to make good money as revealed by the first year’s net income, which amounts to ? 5,041. This is a substantial amount of profits considering this will be the first year of operation, when the company will incur substantial operating c osts, especially on fixed assets. As such, it is expected that the company will generate handsome income from the second year of operation when the operating expenses will have dropped significantly. This remarkable performance will chiefly result from the huge sales (?50,000) that the company is expected to make because the soft drink products will be very popular with the customers. Huge sales are particularly where the company expects its sustainable growth to come from. Analyzing the cost statement (Appendix 1), it is apparent that the company will generate a gross profit margin of 62%, possibly indicating that the cost of sales will be relatively small, hence making the company’s business more profitable (Tamari, 1978). It is expected that this gross margin will increase substantially in the future. The profit margin of the company is 10% ([5041/50,000] *100), which is somewhat lower because it is the first year of operation and the non-operating expenses are naturally h igh. After recovering from the shocks of struggling to break even, this margin is expected to grow significantly (Pendlebury and Groves, 2010). The cash flow statement (Appendix 4) shows that the company will be expected to generate enough cash, which is required to sustain growth. The fact that there is no deficit means that the cash generation will be adequate to outpace growth and hence not much additional financing will be borrowed from outside. More so, the company will be generating sufficient cash to pay its short-term needs. Therefore, when the credit markets become tight, the company will not experience much difficulty as it can comfortably generate finance from internal resources considering its stable