...Case Study – 2 LightHouse How should revenue be recognized for sales of both the ship finder devices and service? EITF 00-21 states “that in arrangements for multiple deliverables, the delivered item(s) should be considered a separate unit of accounting if all of the following criteria are met: The delivered item(s) has value to the customer on a standalone basis (i.e., it is sold separately by any vendor or the customer could resell the deliverable on a standalone basis) There is objective and reliable evidence of the fair value of the undelivered item(s) If the arrangement includes a general right of return, delivery or performance of the undelivered item(s) is considered probable and substantially in the control of the vendor”. In this case it says that lighthouse devices are made to be exclusively with the light house services and there are no other competitors making devices that work with the Lighthouse services. Therefore even if the customer cancels the service at any time the device does not have value to the customer on a stand alone basis therefore revenue can not be recognized by the arrangement with multiple deliverables. According to SAB no, 104 to recognize revenue “Persuasive evidence of an arrangement exists, Delivery has occurred or services have been rendered, the seller's price to the buyer is fixed or determinable and Collectability is reasonably assured”. So the revenue for the Ship Finder Device can be recognized after the completion of the...
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...shows how a typical shift may seem like everything goes wrong, and nothing could possibly make things worse. There are days when the typical worker wishes they did not get out of bed. Occurrences happen and people want to run off the job and give up, but people should not give up. Accidents happen, and when they do, people should evaluate what is happening at work. There are ways and options to fix broken lights, and equipment utilized on the job. At times it looks like there is no solution, but there are always options one may not view as available to them. The best option for an employee to choose is to not panic. The job looks dark at times, but there is a light at the end of the tunnel, or in this case, a light in the top of the lighthouse. The film teaches how equipment failures occur, but if people ban together and help each other the job will go smoothly and the organization of the company improves. The roles of external social pressures have a high amount of influence in organizational ethics. The news media, social networks, and word of mouth of customers affect the organizations publicity and reputation immensely. The employees of a company should always remember to help each other when they are able, and an extra hand makes light work. Social pressures influence organizations and companies to maintain quality assurance within the organization. The company must maintain a clean, safe, and productive environment at all times. A well-organized company will...
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...The Power of Manipulation In Virginia Woolf’s, To the Lighthouse, there a many constructional themes at work; through a constructional lens I will be looking at the theme of manipulation. Manipulation plays a big role in To the Lighthouse. Not only is manipulation a big part of Mrs. Ramsey’s character but Virginia Woolf manipulates time throughout the novel. “Naturally, one had asked her to lunch, tea, dinner, finally to stay with them up at Finlay, which had resulted in some friction with the Owl, her mother, and more calling, and more conversation, and more sand, and really at the end of it, she had told enough lies about parrots to last her a lifetime (so she had said to her husband that night, coming back from the party). However, Minta came...Yes, she came, Mrs. Ramsay thought, suspecting some thorn in the tangle of this thought; and disengaging it found it to be this: a woman had once accused her of "robbing her of her daughter’s affections"; something Mrs. Doyle had said made her remember that charge again. Wishing to dominate, wishing to interfere, making people do what she wished—that was the charge against her, and she thought it most unjust. How could she help being "like that" to look at? No one could accuse her of taking pains to impress. She was often ashamed of her own shabbiness. Nor was she domineering, nor was she tyrannical.” (67) This quote shows Mrs. Ramsey’s manipulation and the way people see her. While some people love Mrs. Ramsey because they cannot...
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...ST. Augustine Lighthouse & Museum Our intention for this trip was to leave on Friday after Thanksgiving. I wanted to take my 1-year-old grandson with us, as he loves to ride the train. Choosing the Ripley’s train tour because I think it is the most convenient to get off and back on when exploring the many stops they have to offer. In addition to the convenience of getting off and on at will, a narrated history lesson is also included free of charge. On Black-Friday, we started our journey although later than originally planned due to traffic congestion of crazed shoppers. Changing our plans according to our delays, we parked at Sugar Mill Train station to embark on our tour. Our narrator like always was very enthusiastic quickly catching all of our attention in the process. I originally anticipated departing to look around the Presbyterian Church. Unfortunately, due to our late start we were all-hungry and decided instead to get off at St. George Street. My grandson really loved the tram ride and was not at all interested in getting off. Luckily, a distraction by a horse and carriage and the mention of ice cream he soon forgot all about the train. After a snack, a little shopping and a lengthy stroll we were ready to finish our train tour. Completing the train tour, we then chose the lighthouse for our next destination instead of the Fort. Upon arrival to the lighthouse, we were soon disappointed when they would not allow my grandson to be carried to the top...
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...The Responsibility Project: Lighthouse ETH/316 The short film I chose to discuss is titled “Lighthouse”. In this short film, a grumpy light house keeper is responsible for maintaining the functionality of the lighthouse. At the point in the time in the movie, the lighthouse keeper decides not to join in the town’s festivities and avoids socializing with the community. While the lighthouse keeper is working on paperwork, the light stops working and the lighthouse goes dark. The importance of the lighthouse is to avoid incoming ships hitting the shore rocks, causing possible loss of the ship, its cargo, and even the passengers on board. As the lighthouse keeper is attempting to fix the light, he further breaks the glass shell of the light beyond repair. A panic comes across the lighthouse keepers eyes as he sees an incoming ship headed straight towards the shore rocks. During this time, the town folk noticed the lighthouse stopped working. They all decided to stop partying and grab a lantern to head to the lighthouse. As the entire town quickly makes their way to the lighthouse with lanterns in hands, they make their way to the top of the lighthouse to provide enough light for the ship to see the rocks and steer clear of danger. Although, the film I chose isn’t a typical corporate organization, I believe it relays an important message. As it may be one person’s responsibility for a specific job duty, it is our social responsibility to help our friends and coworkers...
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...Masculinity was important in America in the 1950s when A View from the Bridge is set. Both Franzen and Miller show that masculinity can be expressed by the different characters in his novel in many different ways which highlight the many aspects of masculinity. Both Franzen and Miller present masculinity through the ways in which the male characters interact with each other. There are conflicting views of masculinity in A View from the Bridge; Eddie represents the judgmental views of masculinity. His character is unable to bear Rodolpho’s attitude and appearance as it attacks Eddie’s individual definition of masculinity. “He’s like a weird…with that wacky hair…he’s like a chorus girl” Eddie unloads his feelings and disapproval regarding Rodolpho and his conduct to Catherine and Alfieri who is used as a guidance counsellor for Eddie to discuss his worries, “I see it in his eyes; he’s laughin’ at her and she’s laughin’ at me.” Eddie notices the behaviour of Rodolpho and interprets it in a jealous way to mean he is being made fun of behind his back. Eddie is seen as a strong masculine father figure, whereas Rodolpho is viewed as a blonde feminine acting male figure. Rodolpho sings “Paper Doll” to Catherine which in Eddie’s point of view hints at Rodolpho’s feminine natures. Eddie is threatened by Catherine’s great enjoyment in Rodolpho’s singing, Eddie rises and moves upstage, as an attempt to stop the singing which insults his view of masculinity. Eddie’s bowling buddies are used...
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...Frozen With a beautiful combination of catchy songs, life-like animations, and an incredibly well developed plot, this Disney animated film leaves the world frozen in amazement. Released in December 2013, the movie “Frozen” speaks on being different and of love. The main character, Anna, and her older sister, Elsa were extremely close until Elsa’s wintery powers of which she was born with almost got Anna killed. While Anna held on to that relationship, Elsa had shut herself out in fear of hurting someone. Things got worse as their parents, the king and the queen died in a shipwreck, leaving the sisters more alone than ever. Years later, Elsa is forced to interact with others during her coronation, the build up of emotions and feelings gave way. Her powers bursted out, trapping all of Arendelle in a winter wonderland and causing the townsmen to chase out their new queen. Seeing Elsa’s well intentions all these years, Anna goes on a perilous journey where she met many new friends and ultimately shows Elsa that love is the way. In regards to Groen and Franzen's artistic criteria, the movie Frozen would be considered quality art as it exhibits “real” characters, is considered tragic in the sense that it’s realistic, and is relatable. The main character, Anna carries a large diversity of personalities that reaches the standards set by Franzen, being "not either/or but both/and”. At the start of the movie, Anna is a fun-loving, energetic, impatient child who is in love with her...
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...Paul Lee Professor Askren English 100 March 7, 2012 Censorship Suppression of information and ideas by anyone, whether it be government officials, writers, or artists, censorship is what blankets the world from seeing what the truth really is. Media and ads in various forms are forced to be careful what they air to the public. With the growth of technology and the expansion of resources available via the Internet: Email, World Wide Web, and Video-Chatting, the amount of censorship throughout the world has increased drastically over the years. Every nation on Earth has a certain form of censorship that ranges from the extreme to the not so extreme. The United States and most European nation’s censorship level is the least compared to that of other countries. Nations where foundations are shaky and don’t have a strong central government is where censorship really takes it tolls. Countries like DPRK (North Korea), Pakistan, Burma, Syria, Cuba, Iran, and China must abide by what the dictator wants the people to see and not, by the use of extreme bias. Along with the international community and its government using censorship, the decision of censoring something can also be made by an individual aside from the government. Individuals that might be biased with is or her own thoughts. Censorship decisions might be illogical, unfair, unconstitutional, or in some cases just immoral. People tend to want to censor everything that they personally don’t tend to agree with. Corporations...
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...What is freedom? Freedom is the ability to act, think or speak freely without limitation. The United States of America is notorious for being founded on the basis of freedom and democracy. Freedom is an amazing thing to have but there are times where it is used excessively causing harm around us. It is wonderful to be able to express opinions but there should be a limit as to what we should say to others or in public. John Stuart Mill argues that the government must never censor its citizens, no matter their opinion and that is agreeable to certain extent. The Bill of Rights is one of the nations essential founding documents added to the constitution in 1791. The Bill of Rights are the first 10 amendments to the constitution that limit the power of the United Stated federal government and itemizes fundamental rights and liberties provided to the people. The Founding fathers wanted to create a strong national government in which its citizens were able to have a voice in what goes on in the government. Though the constitution had already certain rights protected for the citizens many argued that those amendments weren’t enough for many citizens. Thomas Jefferson, one of the founding fathers was pressuring the government to pass the bill of rights. “ A bill of rights he insisted is what the people are entitled to against every government on earth, general or particular and what no just government should refuse” (Bessette and Pitney p.57). In other words, Jefferson wanted the...
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...http://www.scribd.com/doc/51200798/MASS-MEDIA-LAWS-AND-REGULATIONS PRESS FREEDOM & LAWS ON THE PHILIPPINE COMMUNICATION MEDIA "No law shall be passed abridging the freedom of speech, of expression, or of the press, or right of the people peaceably toassemble and petition the government for redress of grievances" Freedom of Expression Article III, Section 4 of the 1987 Philippine Constitution serves as the center point and basis forthe Mass Media practice in the Philippines. It serves as the Archimedean point where media practitioners and citizens are empowered to air out their concerns without undue fear, simply because this provision of the Bill of Rights (Article III) safeguards these said rights. This clause in the constitution carries with it the history of the Filipinos' fight for freedom.Originally asserted in the Malolos Constitution (approved on January 20, 1899) as "right to freelyexpress his ideas or opinions, orally or in writing, through the use of the press and other similar means", this fight for freedom has transcended through various epochs of Philippine history; carried on from one charter change to another; and pulled through every rise and fall of one administration to the next. However, laws governing the practice of mass media in the Philippines does not solely rest on the present Constitution; they are also contained in the numerous issuances of the Courts and the Philippine legislature. More specifically, other sources...
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...On February 7, 1967 my journey started on the freedom ride. The events which took place in the past week were the worst experiences of my life. Until now I have not realized how unworthy my existence is to this world. I actually feel like I am nothing, I feel like a nobody I feel so worthless, actually who am I? I just sitting here right now and thinking to myself what has this country changed to. I am basically being treated in the non-human category. I have been discriminated against, been hurt physically, mentally and emotionally for being in my own country and practising my own religion, traditions and beliefs. On the first day on the freedom ride we headed off to Moree, In Moree we decided to address the segregation of the local swimming pool. Firstly we protested out the front of the council chambers. We then to took the Aboriginal children to the pool. The white people were angry and furious they had thought that we would bring diseases and infections by swimming in the same pool as them, but we insisted and we didn’t leave until we fulfilled our satisfactions. But obviously we didn’t enjoy the stay at the pools the white people were calling out offensive names to us and throwing pebbles at us and swearing at us but we had no choice. From my own memory I can just recall the white Australians saying “we don’t want these scary looking animal like creatures around us” I wanted to cry but I had to man up. Such humans like us aboriginals are being compared to animals. This...
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...guaranteeing us freedom of speech and freedom of expression. Don’t we?’ This is what the American novelist Joyce Carol Oates writes the very end of her novel taking her point of departure in Matt Donaghy who goes to Rocky River High School. The above quote from the novel includes a discourse on the issues of being a big mouth and most importantly the freedom of speech which according to the protagonist Matt Donaghy does not exist? In the story we are inside Matt’s head and therefore we follow and see all of his thoughts on the situation going on and his way of behaving towards the people questioning him in the office about what he actually said. Bear in mind that even though he firmly denies the accusations, he is almost continuously being mistrusted. This is probably caused by his very sarcastic behavior because he keeps saying inappropriate things even when he’s interrogated in the office: ‘I can tell you: I never threatened anybody or anything…And if I had, I wouldn’t tell you, about it, would I?’ Matt is maybe not aware of the possibility that he did actually say something to his friends that could be misinterpreted and have a deleterious effect. He starts realizing that the sarcastic jokes won’t help him out and can only hurt him even more – only by choosing the right arguments with care can he avoid the mistrust laid upon him. His speech is therefore restricted which is perhaps intentionally done by the author because it somehow can reflect that freedom of speech is not...
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...In the movie “ Freedom Writers “, Ms Erin Gruwell explains, with the right discipline & dedication anyone can change, but one has to want to change. How does she get them to want to change? “Freedom Writers”, was made in 2007, and set in Long Beach California at Woodrow Wilson High School. It is about a class of students and the challenges they are facing. We get to know the teacher, Mrs Gruwell, an English teacher, first time as voluntary integration Programme teacher; she is one of the characters that are facing a challenge. She gets a class full of children that don’t care about life or education. She faces a challenge to come to class and teach these students and to make it worthwhile for them to come to school. The students hang out with others of their own kind (Black people with black people, white people with white people, Asian with Asian people, Hispanic with Hispanic, etc.) and fight the ones that are not of their race. In the classrooms, students are always fighting, most of them in gangs, and they don’t really care about school, they only go to school because they are forced to, it was either school or boot camp. The teachers also don’t care much for the students. But Mrs Gruwell makes them change their perspective and they actually start to change. An inspiring scene in the movie, is when Mrs Gruwell plays a really mind opening game with the class. After making a line with sticky tape and explaining to step on the line if the question is true to you, she asks...
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...Internet Censorship - SOPA In the past twenty years, the Internet has grown to become an integral part of human function. The unique beauty of the Internet is that it enables its users to share their views and data to a worldwide audience and have their voice heard instantly. Unfortunately, the flexibility of the Internet also allows it to be exploited for illegal activity such as the distribution and theft of copyrighted content. Many governments find this problematic to their economies and are making increased efforts to control Internet use through censorship. The United States recently introduced the Stop Online Piracy Act (SOPA) in an attempt to fight online trafficking of copyrighted intellectual property and counterfeit goods by enabling law enforcement to block access to entire Internet domains. While proponents of the legislation argue this is necessary to bolster enforcement of copyright laws, opponents argue the proposed legislation threatens free speech. SOPA provides just one example of how controversial Internet censorship proves to be . The entertainment industry has always desired more strict regulation on Internet piracy for many years. Pirated data has become more easily accessible and more elusive than ever. The biggest supporters of SOPA include the Motion Picture Association of America and the Recording Industry Association of America, dealing with movies and music, respectively. The case for SOPA is to protect copyrighted content and those who produce...
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...When you hear our first amendment what do you think? Is it freedom of speech? Freedom of religion? Freedom of press, assembly and petition? Do do you think of the millions abusing this amendment day by day? Or actually trying to persuade, inform, entertain and amuse your audience? On April 26, 1983, Matthew Fraser, a high school senior at Bethel High school, gave a speech nominating classmate Jeff Kuhlman for his schools class vice president. The speech was filled with sexual innuendoes prompting disciplinary action from the administration. All though Matthew Fraser thought he was simply helping a friend out, There was much wrong with his profound speech. Does the 1st amendment prevent a school district from disciplining a high school student for giving a lewd speech at an assembly? According to ABC-CLIO When taken to court, the court upheld the school district by a 7-2 margin that officials acted within constitution. With that, Fraser was suspended for three days and his name was removed from the ballet to be selected as one of three to give a speech at graduation. Even though Fraser and family thought it was unfair, Chief Justice Burger delivered the opinion of the court and proved that he had in fact violated and abused the first amendment. While Fraser was giving his speech, school councilor observed the gestures and reactions the many peers of Fraser’s who attended. Some were hooting and cheering on his obscene speech, while many others were very...
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