Monday, May 25, 2020

The Declaration Of Freedom And Equality - 1267 Words

Evil Necessity The notion that this country was founded on the values of freedom and equality while simultaneously enslaving over 500,000 African Americans is the ultimate oxymoron. This paper will examine the complex question of why the institution of slavery seemed to be so imperative to the Framers of the Constitution that it was able to slip under the surface of what was considered free and equal. It would take some time for the liberties expressed in the Declaration of Independence to be executed for every citizen in America. We will explore the Founders response to the profoundly important question of the legitimacy of human bondage. The Framers, when constructing the Constitution, had the decision to either confront the ongoing problem of slavery or to ignore it completely. In the end, they found a solution somewhere in the middle. The Framers created compromises such as the Three-Fifths compromise and the Missouri Compromise in an attempt to appease the nations growing dis parate views on slavery, along with controversial acts and court cases that would forever change the nation. These provisions all point to the Framers’ true intentions in the creation of the Constitution. Based on the language of the Constitution, one can see that it neither expressly authorized nor outright prohibited slavery. There was this unwavering misconception that blacks were a race of uneducated, hostile, individuals that would forever be less of a human species than whites. In factShow MoreRelated The Civil War Essay925 Words   |  4 Pagesdefined, symbolized, and epitomized the spirit of America. Lincoln established equality, found in the Declaration of Independence but not in the Constitution nor in any Federal or State law, as a basic and fundamental concept in America. This is very true since this country was founded on equality but apparently not granted in the Constitution to all. In the time of the Civil War many Americans forgot what equality meant, free dom for all - black and white. nbsp;nbsp;nbsp;nbsp;nbsp;The Gettysburg AddressRead MoreIdeals : The Age Of Reason And The Declaration Of Independance Essay863 Words   |  4 PagesLed to the Declaration of Independance In the Age of Reason, writers were most interested in logical arguments. They focused on faith and valued reason and order. The important writers in the Age of Reason were mostly political figures, so the writing concentrated on equality, individualism and self governance. The Declaration of Independence also focuses on equality and self governance by giving people their individual rights. The ideals of the Age of Reason shaped the Declaration of IndependanceRead MoreCode Napoleon  and â€Å"Declaration of the Rights of Man† Comparison1068 Words   |  5 PagesCode Napoleon  and â€Å"Declaration of the Rights of Man† Comparison The longest lasting effect of Napoleon Bonapartes rule over France was his overseeing the implementation of a series of national laws collectively known as the Civil Code, or Code Napoleon. Code Napoleon was the successor to the idea’s stated in The Declaration of the Rights of Man and Citizen, While at first, Napoleon generally adhered to the philosophies of the French Revolutionist as created in The Declaration of the Rights ofRead MoreThe American Revolution of 1763-1783 saw the Americans fight for their independence from the1000 Words   |  4 Pagesthe Declaration of Independence was signed granting that America fight for their rights and independence from the British. The Declaration of Independence states that all people have the right of freedom and equality: â€Å"We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the Pursuit of Happin ess.†2 Despite the American Revolution and the effects of the Declaration of IndependenceRead MoreThe American Of The British Empire Essay1672 Words   |  7 Pagesinto the deep sea. The British tea that dumped in the Boston Harbor on the night of December 16 was estimated to value about $18,000. The United States Declaration of Independence was written by Thomas Jefferson who is also known as being the third president of the United States. Jefferson was then given the task of writing a draft for the Declaration of Independence, which he worked on for almost two weeks. He showed the draft to John Adams and Benjamin Franklin before he presented it to the ContinentalRead MoreThe Success Of The American Revolution881 Words   |  4 Pagescolonies wanted their freedom from England because they no longer had a say in England’s government, but were still forced to follow its laws. Thomas Jefferson, the head of the committee to later drafted America’s demand for freedom, went so far as to call England an â€Å"absolute tyranny.† Americans knew their break from England would lead to a war—the American Revolution—but continued to up rise. This lead to many revolts and finally concluded with the creation of The Declaration of Independence in 1776Read MoreSimilarities and Differences Between the Origin of Civil Society and Declaration of Independence1445 Words   |  6 PagesOrigin of Civil Society and Jeffersons Declaration of Independence The Origin of Civil Society, by Jean-Jacques Rousseau and the Declaration of Independence are two important historical documents. They have many similarities. They also have many differences. Rousseaus article is an essay. It talks about his version of civilized society. Jeffersons document is a declaration of independence. In it, Jefferson talks about why the colonists are seeking freedom. Jefferson also discusses the possibleRead MoreWhich Ideal of the Declaration of Independence Is the Most Important?699 Words   |  3 PagesJuly 4, 1776. There was a committee of five people who wrote the Declaration of Independence. The Declaration has a structure of an introduction, a statement of ideals about government, a long list of grievances against the British, and a Declaration of Independence from Great Britain. Yet the four ideals; consent of governed, Equality, Unalienable Rights, and the right to alter or abolish, are the foundation of our government. Equality is the most important and the reason our government is so successfulRead MoreThe Significance of the Declaration Of Independence1376 Words   |  6 PagesThe Declaration of Independence is the most important and oldest document in the United State’s History. The Declaration was drafted and signed to announce our Declaration Of Independence from Great Britain, by saying, â€Å" The United Colonies are, and of Right ought to be Free and Independent States; that they are Absolved from all Allegiance to the British Crown, and that all political connection between them and the State of Great Britain is and ought to be totally dissolved; and that as Free andRead MoreBill of Rights Declaration of Rights of Man and Citizen Essay1289 Words   |  6 PagesRights and Declaration of the Rights of Man and Citizen are based on the same principles of natural rights; therefore each document is similar in protecting the peoples natural rights. However, despite their similarities, their differences are apparent due to the social situations in which they were adopted. The Bill of Rights stood to protect the freedoms of each individual by establishing a democratic government. The French Revolution eliminated the hierarchy of class and established equality among

Thursday, May 14, 2020

UW Tacoma Acceptance Rate, SAT/ACT Scores, GPA

The University of Washington Tacoma is a public university with an acceptance rate of 86%. Located in downtown Tacoma, Washington, UW Tacoma is a satellite campus of the University of Washington. Students can choose from over 40 undergraduate majors, with business, computer science, and psychology among the most popular. Academics are supported by a 17-to-1  student / faculty ratio. Outside of the classroom, UW Tacoma has over 80 student-run clubs and organizations, ranging from academic honor societies, to recreational sports, to performing arts groups. Considering applying to UW Tacoma? Here are the admissions statistics you should know, including average SAT/ACT scores and GPAs of admitted students. Acceptance Rate During the 2017-18 admissions cycle, University of Washington Tacoma had an acceptance rate of 86%. This means that for every 100 students who applied, 86 students were admitted, making UW Tacomas admissions process somewhat competitive. Admissions Statistics (2017-18) Number of Applicants 2,036 Percent Admitted 86% Percent Admitted Who Enrolled (Yield) 37% SAT Scores and Requirements The University of Washington Tacoma requires all applicants to submit either SAT or ACT scores. During the 2017-18 admissions cycle, 92% of admitted students submitted SAT scores. SAT Range (Admitted Students) Section 25th Percentile 75th Percentile ERW 490 600 Math 490 590 ERW=Evidence-Based Reading and Writing Section The admissions data tells us that most of UW Tacomas admitted students fall within the  bottom 29% nationally  on the SAT. For the evidence-based reading and writing section, 50% of students admitted to UW Tacoma scored between 490 and 600, while 25% scored below 490 and 25% scored above 600. On the math section, 50% of admitted students scored between 490 and 590, while 25% scored below 490 and 25% scored above 590. Applicants with a composite SAT score of 1190 or higher will have particularly competitive chances at UW Tacoma. Requirements The University of Washington Tacoma does not require the optional essay section of the SAT, nor does the university require SAT Subject tests. Note that UW Tacoma does not superscore SAT results; your highest composite SAT score will be considered. ACT Scores and Requirements UW Tacoma requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 13% of admitted students submitted ACT scores. ACT Range (Admitted Students) Section 25th Percentile 75th Percentile English 15 24 Math 16 22 Composite 16 23 This admissions data tells us that most of UW Tacomas admitted students fall within the  bottom 27% nationally  on the ACT. The middle 50% of students admitted to UW Tacoma received a composite ACT score between 16 and 23, while 25% scored above 23 and 25% scored below 16. Requirements Note that UW Tacoma does not superscore ACT results; your highest composite ACT score will be considered. The University of Washington Tacoma does not require the optional ACT writing exam. GPA In 2018, the average high school GPA of University of Washington Tacomas incoming class was 3.29, and over half of incoming students had average GPAs of 3.25 and above. These results suggest that most successful applicants to UW Tacoma have primarily B grades. Admissions Chances The University of Washington Tacoma, which accepts more than three-quarters of applicants, has a somewhat selective admissions process. If your SAT/ACT scores and GPA fall within the schools average ranges, you have a strong chance of being accepted. However, UW Tacoma also has a  holistic admissions  process involving other factors beyond your grades and test scores. A strong  application essay  can strengthen your application, as can participation in meaningful  extracurricular activities  and a  rigorous course schedule. Note that applicants to UW Tacoma must meet minimum academic requirements including four credits of English; three credits of math and social science; two credits of science and world languages; and a half credit each of arts and academic electives. Students with particularly compelling stories or achievements can still receive serious consideration even if their test scores are outside UW Tacomas average range. UW Tacoma does not use letters of reco mmendation in the admissions process. If You Like the University of Washington Tacoma, You May Also Like These Schools University of Washington - SeattleBoise State UniversityUniversity of PortlandUniversity of IdahoUniversity of OregonArizona State UniversityUniversity of WyomingUniversity of Southern CaliforniaUniversity of Washington - Bothell All admissions data has been sourced from the National Center for Education Statistics and University of Washington Tacoma Undergraduate Admissions Office.

Wednesday, May 6, 2020

Essay Nelson Mandela and the South African Apartheid

Nelson Mandela, a man recognized worldwide, was a human rights activist leader among other things. He believed in equality and peace for all. He fought for that belief in South Africa for which he undeniably sacrificed his life to. A figure of international peacemaking, he’s a man of tremendous accomplishments. How he achieved these accomplishments is astounding and it’s what he’s remarkably known. Striving for fairness and democracy in a nation that has been pierced for years by Apartheid seemed impossible for blacks. Mr. Mandela however, was the exception to that perception. His immense contribution to South Africa and his people ultimately resulted in the greatest legacy of South African history. Despite the turmoil and resistance he†¦show more content†¦His peaceful yet tenacious personality stems from his upbringing which has had a great influence in shaping the person he would be in his later years. Mandela grew up in Mvezo a small village where h e resided with his mother and father. They belonged to the Xhosa tribe, a group of people Mandela referred to as proud and patrilineal people with an expressive and euphonious language and an abiding belief in the importance of laws, education, and courtesy. Xhosa society was a balanced and harmonious social order in which every individual knew his or her place. Mandela was brought up entrenched in a society where people value respect, kind words, and equality. It was his rearing that shaped his personality. Mandela also believed that much of who he was is a passing from father to son. He recounts his father’s personality of a man who â€Å"†¦possessed a proud rebelliousness, a stubborn sense of fairness, that I recognize in myself†. It’s obvious where his passion for impartiality developed from. The combination of a good-natured and a strong-minded attitude saturated with dedication was the framework in Mandela’s incredible triumph over the injustice of equality. His personality as well as his strong educational background also played a role in his achievements. Mandela’s father was encouraged by his friend to send him to school at that time no one in his family ever attended school. MandelaShow MoreRelatedApartheid in South Africa: The African National Congress and Nelson Mandela1506 Words   |  7 Pages Apartheid was a dark time in the history of South Africa. The African National Congress played a major role in the breaking of Apartheid. Nelson Mandela played a critical role in bringing democracy to South Africa. This paper will show how the African National Congress was involved in the Anti-Apartheid movement and how the African National Congress and Nelson Mandela Changed the country as a whole. To understand how South Africa changed, one must know the history of Apartheid and the effectsRead MoreThe Legacy Of Nelson Mandela1350 Words   |  6 Pagesthat respects and enhances the freedom of others† (Nelson Mandela. History). Nelson Mandela, a anti-apartheid activist, became one of the world’s most significant freedom fighter. His numerous acts and protests flooded South Africa with immense pride and peace and therefore grew South Africa into a thriving, substantial economy with minimal racial boundaries. Nelson Mandela was a prominent political leader who brought a dynamic end to the apartheid struggle, fought for equal rights of all individualsRead MoreNelson Mandela And The Social Injustice Of Apartheid1652 Words   |  7 Pagescame about by people or organizations that took stands in the past. Nelson Mandela used both peaceful protests and armed resistance to fight against the white minority oppressive regime of racially divided South Africa. My exhibi t talks about all the sufferings Nelson Mandela went through to end apartheid and brought a multiracial â€Å"Government of National Unity† in South Africa. Also, the main idea of my project tells how Nelson Mandela impacted the world by addressing global problems and easing humanRead MorePositive Impact Of Nelson Mandela1254 Words   |  6 PagesSial Ms. Poll Global Studies Honors December 11, 2017 Nelson Mandela   Ã‚  Ã‚   Nelson Mandela was a great leader of South Africa. Nelson Rolihlahla   Mandela was born in South Africa on July 18, 1918. He was an anti-apartheid revolutionary, political leader, and philanthropist, who was the first black and democratically elected President. Before Mandela was elected president, South Africa was a country with a white supremacist government, ruled by apartheid. There were racial tensions between whites and blacksRead MoreNelson Mandelas Fight for Freedom1646 Words   |  7 Pagesbecause of the pigment in your skin. For Nelson Mandela, this situation was a reality. This style of living began in 1948 and, thanks to Mandela, ended in 1994. Problems began when the National Party---dominated by Afrikaans-speaking descendants of the Dutch settlers—came to power in South Africa. Segregation and mistreatment of the less superior—non-whites--became a government policy called â€Å"apartheid,† which means â€Å"apartness† in the A frikaans language. Nelson Mandela refused to bow down to the unjustRead MoreThe Apartheid Of South Africa1750 Words   |  7 Pagesâ€Å"Mandela did not merely oppose white domination; he opposed domination by any racial group, including Africans. By standing firm in his principles and enduring extraordinary sacrifices that robbed him of most of his adult life, he helped force change, while proving beyond any doubt that he was a leader who could be trusted to keep his word† (Kent). Nelson Mandela (1918-2013) was a human rights activist as well as the first black President of South Africa. Referred to as the living embodiment ofRead MoreNelson Mandel A Leader And The Effect On South Africa1699 Words   |  7 Pages I will be writing about the twentieth century and Nelson Mandela as a leader and the effects he had on South Africa. Nelson Mandela was born on July 18, 1918, in Mvezo, South Africa and he died December 5, 2013, in Johannesburg, South Africa. In his 95 years of life, he would spend 27 of them in prison for standing up against the government. In 1952, Nelson Mandela was put in jail for the first time because he arranged a peaceful civil rights movement. He was the most honored political prisonerRead MoreAfrican National Congress Youth League1167 Words   |  5 Pages Historical Details: Mandela joined the African National Congress(ANC) in 1942 and helped form the African National Congress Youth League (ANCYL) in 1944 as an executive member. In 1950, he became ANCYL president and continued the Programme of Action and expanded the Anti-Apartheid mission through the Defiance Campaign and Mandela Plan(M-Plan). In 1956, 156 ANCYL members, including Mandela, were arrested for treason. Though acquitted, Mandela was imprisoned for traveling without a valid passportRead MoreNelson Mandela Essay920 Words   |  4 Pages As Nelson Mandela said, â€Å"Everyone can rise above their circumstances and achieve success if they are dedicated to and passionate about what they do.† A champion of civil rights, a voice for the oppressed, and a strong anti-apartheid activist, Nelson Mandela is one of the most revered and recognizable names from recent years. He dedicated his entire life to serving others, both in his personal and political life. There were social, economic, and cultural influences on Nelson Mandela which affectedRead MoreApartheid in South Africa1154 Words   |  5 PagesNelson Mandela helped bring an end to Apartheid in South Africa because he was a believer in basic human rights, leading both peaceful and violent protests against the white South African Government. His beliefs landed him in prison for twenty-seven years, almost three decades. In doing so, he became the face of the apartheid movement both in his country and around the world. When released from prison in 1990, he conti nued to honor his commitment to fight for justice and equality for all people

Tuesday, May 5, 2020

Richard Wilbur Example For Students

Richard Wilbur Biography Richard Wilbur was a leading American poet of the 20th century and literary translator. Not only is he known for being a Pulitzer prizewinner and the national poet laureate but also for his ability to touch unsettling truths beneath the surface in his work. Richard Purdy Wilbur was born in New York City March 1, 1921, and grew up in North Caldwell, New Jersey. His literary career began when he was only eight years old from the publication of his first poem. Later he worked on the school newspaper at Montclair High School. He earned a degree at Amherst College, which he graduated from in 1942. After that, he served in the United States Army during World War II. After the army and graduate school at Harvard University, Richard Wilbur got a teaching March 1, 1921 – October 14, 2017position at Wellesley College. Then he spent two decades at Wesleyan University. His other teaching positions include job at Smith College (for a decade) and Amherst College (since 2011). Wilbur is also a member of the editorial board of the literary magazine The Common, which was founded at Amherst College. A former infantryman, after returning from World War II, he devoted himself to poetry and became one of the most prolific poets of his generation. His first book, The Beautiful Changes and Other Poems, appeared after the war in 1947. Since then, he has released several volumes of poems, including New and Collected Poems. As a translator, Richard specialized in the literature of the 17th century, the French comedy of Molià ¨re and Jean Racine’s dramas. His translation of Molieres comedic play Tartuffe became the standard for staging the English version of the play. Continuing the tradition of Robert Frost and W.H. Auden, a subtle observer of nature and a traditionalist Wilbur drew inspiration for his poetry from everyday life. His lyrical works achieved a little less popularity. He composed lyrics for several songs in 1956, e.g., for the musical of Leonard Bernstein Candide, including the famous Glitter and Be Gay and Make Our Garden Grow. The beginning of the poets literary activity was at the end of the 1940s, the period when experimental poetry replaces the formalistic tradition. However, Wilbur, throughout his career, prefers classical verse. Most of his poems are written in the metric form, they have a rhyme. Nevertheless, Wilbur’s meter is not something that has become fixed, unchanged. Most often this is a flexible varying meter. Sometimes a poet uses in his poems vers libre as an experiment. But even in vers libre, he imbues the rhyme. Wilburs works of the mature period of creativity, 1970s-1980s, are written in a simpler, more accessible language, decorativeness disappears, intonations approach speech. In the emotional sense, they become more emphatic, they show dynamics and drama. The peak of the writers popularity came in the 1950s. In 1983, his translation of Moliere’s comedy, The Misanthrope, earned him both the PEN Translation Prize and the Drama Desk Special Award. He also received two awards for Things of This World (Pulitzer Prize and National Book Award) in 1957. The list of awards also includes the Bollingen Prize, the Edna St Vincent Millay award, and the Chevalier, Ordre des Palmes Acadà ©miques.   Richard Wilbur was elected a Fellow of the American Academy of Arts and Sciences in 1959 and was named U.S. Poet Laureate in 1987. In 1994, Wilbur earned the National Medal of Arts from President Clinton (Clinton). 2006 was the year when he won the Ruth Lilly Poetry Prize, and in 2010 the National Translation Award for adaptation of The Theatre of Illusion by Pierre Corneille. .ub02965cf8b81a63e402d6afac0908bfa , .ub02965cf8b81a63e402d6afac0908bfa .postImageUrl , .ub02965cf8b81a63e402d6afac0908bfa .centered-text-area { min-height: 80px; position: relative; } .ub02965cf8b81a63e402d6afac0908bfa , .ub02965cf8b81a63e402d6afac0908bfa:hover , .ub02965cf8b81a63e402d6afac0908bfa:visited , .ub02965cf8b81a63e402d6afac0908bfa:active { border:0!important; } .ub02965cf8b81a63e402d6afac0908bfa .clearfix:after { content: ""; display: table; clear: both; } .ub02965cf8b81a63e402d6afac0908bfa { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub02965cf8b81a63e402d6afac0908bfa:active , .ub02965cf8b81a63e402d6afac0908bfa:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub02965cf8b81a63e402d6afac0908bfa .centered-text-area { width: 100%; position: relative ; } .ub02965cf8b81a63e402d6afac0908bfa .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub02965cf8b81a63e402d6afac0908bfa .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub02965cf8b81a63e402d6afac0908bfa .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub02965cf8b81a63e402d6afac0908bfa:hover .ctaButton { background-color: #34495E!important; } .ub02965cf8b81a63e402d6afac0908bfa .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub02965cf8b81a63e402d6afac0908bfa .ub02965cf8b81a63e402d6afac0908bfa-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub02965cf8b81a63e402d6afac0908bfa:after { content: ""; display: block; clear: both; } READ: Albrecht DurerIn the Advice to a Prophet (1961), the poet sharply opposed the materialism and lack of spirituality of the post-war generation. A high appreciation of his poetry was given, among others, by Vladimir Nabokov and Joseph Brodsky. The latter translated several of Wilburs poems, which, in turn, translated into English several works by Brodsky, as well as Anna Akhmatova. As for his personal life, Richard Wilbur married Charlotte Hayes Ward in 1942, immediately after graduating from Amherst College. At that time she was a student at nearby Smith College. The couple had four kids, which at one time encouraged Wilbur to write childrens works. They combine a whimsical play of words and authors illustrations. The most demonstrative childrens literature is the Opposites (1973). Richard Wilbur died at the age of 96 in 2017 in a nursing home in Belmont, Massachusetts.

Wednesday, April 8, 2020

Abbott Laboratories AMO Acquisition Essay Example

Abbott Laboratories AMO Acquisition Paper Abbott Laboratories, based in Chicago, Illinois, is a global pharmaceuticals and health care conglomerate. They were originally known for developing the first ever HIV blood screening test in 1985. Created in 1888 by Dr. Wallace Calvin Abbott, the company has grown to a $35 billion revenue BioPharma powerhouse. One of their go-to growth moves is acquisition. These acquisitions have added to their portfolio such brand names as Ensure, EAS and Similac just to name a few. In 2009, they continued this trend and broke into the vision care market by acquiring Advance Medical Optics Corporation for $1. 4 billion on February 26, 2009. According to Abbotts 2009 10-K filed with the SEC, Abbott acquired AMO to take advantage of increasing demand for vision care technologies due to population growth and demographic shifts and AMOs premier position in its field. ? (SEC, 2010, p. 36) 1) As it was 2009, Abbott used the acquisition method of accounting for business combinations. As stated in Note 11 of their 10-k, On January 1, 2009, Abbott adopted the provisions of SFAS No. 141 (revised 2007), Business Combinations, as codified in FASB ASC No. 805, Business Combinations. Under ASC No. 805 ? We will write a custom essay sample on Abbott Laboratories AMO Acquisition specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Abbott Laboratories AMO Acquisition specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Abbott Laboratories AMO Acquisition specifically for you FOR ONLY $16.38 $13.9/page Hire Writer (SEC, 2010). According to the revised statement, the acquirer is required to now recognize contingent liabilities at fair value, to expense direct combination costs and to now recognize in-progress RD as an asset until it is discontinued or approved by the acquiring company. (FASB, 2007) The original FASB 141 posited that contingent liabilities can just be ignored, direct combination costs adjusted goodwill as part of the consideration paid, and IPRD was immediately expensed. As will be mentioned in subsequent answers, they consistently used the tactics put forth by the revised FASB statement. 2) The calculation for goodwill along with the allocations for the fair valued assets acquired were: I. Acquired intangible assets, including established customer relationships, developed technology and trade names were valued at $900 million II. Acquired in-process research and development was valued at $200 million III. Acquired net tangible assets, including trade accounts receivable, inventory, property and equipment and other assets were valued at $400 million. The net tangible assets figure is net of assumed liabilities including trade accounts payable, accrued compensation and other liabilities IV. Total assets were therefore $1. 5 billion V. Acquired debt was valued at $1. 5 billion VI. There was a deferred income tax of $300 million VII. Total liabilities (other than those offset within net tangible assets) is $1. 8 billion VIII. Net identifiable assets = $1. 5 billion $1. 8 billion = ($300 million) IX. Consideration paid = $1. 4 billion X. $1. 4 billion â€Å" ($300 million) = 1. 7 billion XI. Goodwill is recognized at $1. 7 billion (SEC, 2010, p. 36) 3) So as to keep with the rules set forth in the provisions of SFAS No. 141 Business Combination ? (FASB, 2007), Abbott did the following. In their 2009 Annual Report issued to their shareholders, Abbott stated, ? The preliminary allocation of the fair value of the acquisition resulted in non-deductible acquired in-process research and development of approximately $195 million which will be accounted for as an indefinite-lived intangible asset until regulatory approval or discontinuation. ? (Abbott Laboratories, 2010) This is consistent with the acquisition method. 4) Acquisition-related costs are costs that Abbott incurred during the business combination with Advanced Medical Optics. Abbott incurred approximately $89 million of acquisition-related expenses in 2009 which are classified as Selling, general and administrative expense. ? (Abbott Laboratories, 2010). This is also consistent with the acquisition method as direct combination costs are expensed as they are incurred rather than being added to the parents consideration given when purchasing the subsidiary. 5) Before the acquisition Abbott had small investments in AMO and was clearly satisfied with those investments. Abbott acquired AMO to take advantage of their vision care technology. Over the years there had been an increase in the demand for vision care innovation. AMO rose to the occasion and grew to be considered a leader in the vision care sector. AMO is a worldwide specialist in the development, manufacturing and marketing of its products. These traits made AMO attractive and its acquisition would give Abbott the upper hand over its competitors. The acquisition of AMO allowed Abbott to become a leader in vision care products, and furthered its strategy of diversification that made it one of the best performing healthcare companies during the recession. (Pierson Krauskopf, 2009) Bibliography : Abbott Laboratories. (2010, February 19). 2009 Annual Report. Retrieved from media. corporate-ir. net: http://media. corporate-ir. net/media_files/irol/94/94004/Proxy_Page/AR2009. pdf FASB. (2007, December). FASB 141(R). Retrieved from FASB. org: http://www. fasb. org/cs/BlobServer? blobkey=idblobnocache=trueblobwhere=1175820919432blobheader=application/pdfblobcol=urldatablobtable=MungoBlobs Pierson, R. , Krauskopf, L. (2009, January 12). Abbott enters eye arena with $1. 4 billion AMO deal. Reuters. SEC. (2010, February 19). Abbott Laboratories 2009 10-K. Retrieved from SEC. gov: http://www. sec. gov/cgi-bin/viewer? action=viewcik=1800accession_number=0001047469-10-001018xbrl_type=v#

Monday, March 9, 2020

Why You Need an Experienced SSD Lawyer

Why You Need an Experienced SSD Lawyer Why You Need an Experienced SSD Lawyer on Your Side Approximately 50 million Americans live with disabilities. Unfortunately, disabilities can cause physical, emotional and financial strains that are too much to handle alone. One of the most challenging aspects is that those who were once able to work and earn a livelihood find the pain to be too much, and can no longer complete the work they used to do, or cannot complete any other kind of work.With their livelihoods stripped away, their entire lives are turned upside down, and they don’t know how to provide for themselves and their families or where to turn.The Social Security Administration offers Social Security Disability (SSD) to those who meet its disability and work credit requirements. Applying for SSD can be overwhelming and complicated, and one mistake could cost a person who desperately needs benefits to start the process all over again, which could take months to years.Let’s take a closer look at why an experienced Social Security Disability lawyer can make all the difference.Hiring an Attorney to Help with Your Initial Application Can Improve Approval Chances If you are disabled, navigating through the complicated process of applying for benefits, including all of the paperwork and medical evidence, can be daunting and confusing. You need to focus on your health, and you’re not expected to be an expert on applying for disability. You’ve likely never been through this before.An experienced Social Security Disability Attorney can walk you through the entire process, filling out necessary paperwork correctly and on time. An SSD lawyer with a proven track record of handling cases such as yours has an in-depth knowledge of the system and the skills to help you receive the benefits you deserve. They will answer all of your questions and provide compassionate and personalized attention to your case.Turning to an experienced lawyer from the beginning can make the process smoother, eliminate errors and help you get accepted on th e first try. An experienced SSD lawyer can help eliminate delays caused by inaccurate documentation and other common mistakes that could be costing you your benefits.An SSD Lawyer Can Successfully Represent You in an Appeal Hearing If you have applied for disability and were denied, you will need to file an appeal to continue your journey to obtain the benefits you deserve. At this stage, it is critically important to hire a skilled SSD lawyer to represent you and handle everything for your hearing. Experienced SSD lawyers will work tirelessly for you, and have experience representing clients just like you in court to make a thorough case for your benefits.A skilled SSD attorney will answer all of your questions, gather crucial evidence for your case, prepare legal memorandums, opening and closing arguments during court, cross-examination of vocational an or medical experts and other filings.Its important to note that waiting for an appeal and waiting for a decision can be a very le ngthy, drawn-out process. Some disability applicants wait years for an appeal. You have already invested a lot of time into applying for benefits, and with your health and future on the line, you can’t risk drawing out the process further. An experienced SSD lawyer can help bear your burdens and work to win your benefits.A Law Firm That Specializes in Social Security Disability Provides You With a Unique Advantage When looking for an SSD lawyer to help with your application or appeal process, look for an established firm that focuses on Social Security Disability. Through focusing solely on SSD, these lawyers know the complexities of the law inside and out and are uniquely qualified to represent you. When an entire law firm dedicates itself to practicing one type of law, they do it better.We Can HelpIf you are disabled and unable to work, call  Disability Attorneys of Michigan  for a free confidential consultation. We’ll let you know if we can help you get a monthl y check and help you determine if any money or assets you receive could impact your eligibility for disability benefits.Disability Attorneys of Michigan  works hard every day helping the disabled of Michigan seek the  Social Security Disability benefits  they need. If you are unable to work due to a physical, mental, or cognitive impairment, call  Disability Attorneys of Michigan  now for a free consultation at  800-949-2900Let Michigan’s experienced Social Security Disability law firm help you get the benefits you deserve.Disability Attorneys of Michigan, Compassionate Excellence. Michigan Social Security Disability Attorney, Michigan Social Security Disability Lawyer

Friday, February 21, 2020

Hospitality Management Essay Example | Topics and Well Written Essays - 500 words - 9

Hospitality Management - Essay Example All the team members are always willing to participate and contribute ideas when setting goals, objectives, targets, policy and procedures of the team. They also rely on and trust one another such that a member can share and value different ideas of other members. The team encourages effective communication, consideration of other viewpoints, and tolerance to confusion. The motto of the team is to seek alternatives that all members can agree, support and implement the decision of the team. The team uses a democratic leadership style that includes and engages all members of the team. It also employs a blend of intuitive and rational decision making approaches to have effective decision making. The team encourages valuing of a diversity of background and experience in the team, and contributions of a diversity of viewpoints to enable it have sound decisions and better solutions. In the case of a conflict, the team handles it openly and transparently to prevent grudges from building up and destroy team morale. Responsibilities and roles are clearly defined to help the team members fathom what they are supposed to do. This creates members commitment to the team that supports it success. The bond among members of the team allows them faultlessly to coordinate their work to achieve effectiveness and efficiency. The culture of the team inspires members to be open, positive future-focused, and transparent. With all these, the team can create a positive atmosphere that helps i t deliver success (Schermerhorn. 170). However, members have gone through some team dynamics and challenges that try to demotivate and demoralise them. For instance, a year after the team started a new team member caused friction with the established members and as a result, they tended to oppose any changes the member tried to introduce. Later on the wrangle was cleared up through communication of roles and responsibilities of each member. Also, at the