Support For Women s Leadership - 1712 Words

In order to show support for women in leadership, I will examine several different online resources. Within these sources, I will meticulously pull out key contexts in order to help better articulate the idea of women in leadership roles. As apart of my paper, I will include in my first section of the paper the misinterpretation of 1 Corinthians 14:34. In order to do so, I will be examining the text itself first, then going on to various online resources to gain a better idea of why Paul wrote this section. Ideally in writing this essay, I would like to gain a much better idea of women in the bible that have had leadership roles because it is important to understand in my opinion why women were or were not treated fairly in the context of†¦show more content†¦(1 Corinthians 14:35) I think this is very contradictory to other parts of the bible relating to the above passages, and to be quite frank about it, I do not think it is right for a woman to have to ask her husband to do something. If they feel obligated to do something, they should be able to do it. It seems that what is mentioned in 1 Corinthians 14 is almost completely different from what was mentioned in 1 Corinthians 11 because the tone was. Another important interpretation according to Piper is â€Å"the demand for a woman’s silence is in response to a local and specific group of women† (Piper, 140-153). This explanation is centered on 1 Corinthians 14:33-36 and is focused towards quieting â€Å"noisy women, or uneducated unruly women† (Piper, 140-153). How can it be appropriate, at least in my opinion, to make women be quiet because of their education or because they are standing up for something? I do not agree with these passages personally because it almost seems like a one- sided argument. Another problem with this understanding that I have is that it totally neglects the fact that men could’ve been unruly or uneducated. After all, God put us on this Earth to live as equals which is not represented fairly in these passages. It does not seem like there was â€Å"fairness to the women† when the author Paul wrote 1 Corinthians (Piper, 140-153). The story of Deborah in Judges 4 is a very important passage in representing the idea of women in

Design of Compact Dual-Band Microstrip Patch Antenna Free Essays

Design of Compact Dual-Band Microstrip Patch Antenna for GPSK-PCS Operation Ho-yong Kim’, Yong-nn Lee, Chung-ho Won, Hong-min Lcc Department of Electronics EngineeringKyon@ Univerrily hi-Dong, Yeongtong-Cu, Suwon-Si, Kyonggi-do, Korea email: hyounrsn@hotmail. com lnlraduetion In recent years, with the advance o f technology, the demand for an antenna operating a1 mutibands i s increasing rapidly. Such as GPS and K-PCS, The multi-hand antennas with one feeding pon use the multiple resonance technolagy[l] such antennal are difficult lo provide a good polarization efficiency for GPS signal reception. We will write a custom essay sample on Design of Compact Dual-Band Microstrip Patch Antenna or any similar topic only for you Order Now So the integrated GPSIK-PCS dual-band antenna using two feeding pan has been proposed in this paper. Referenced dual-band antenna using two feeding pon has matched poiariration of integrated system. [2] but it has large size. Proposed antenna uses miniafurizalion technique that is to insect ilits. This technique is to increase elecVlcal surface length by slits. [3-5] Operating frequency o f proposed Bntenna is greatly lowered by slit^. Meander line patch and square ring patch with four diu o f proposed antenna are about 70% and 50% ofreferenced antenna size. The proposed antenna composed of a low-profile cylindrical monopole with a top-loaded meander line patch for K-PCS Operation, and a comer-truncated square-ring microstrip patch antenna with four-slits for GPS ooeration. Pmposed Antenna Design The geometry and design parameter of the proposed antenna for compact GPSIK-PCS operation i s presented in Figure I. The proposed antenna has the common ground plane, but i s fed by separate feeding pon. The antenns for GPS-hand i s realized by using a corner-truncated square-ring microstrip patch with four slits. The outer side length and inner ride length are40mm(L,)and IZmm() ~ ~ p % t i d printed on a rubrtrale o f thickness 1. 6mm(h) and y, relative peminiviry (e, :4. 4). The middle ofthe substrate is removed for inner rectangular d i t area ( b x b ) of patch. Feed position for right-hand circularly polarized (RHCP) wave operation is placed along x-axis. and the distance of the probe feed away fram the patch center i s denoted as 6 . 6 m m ( / ) . The four-rlitr at the comers are of equal length I3. 5mm(S)and width Imm(w). Fig 2(a) shows simulated reNm loss of the proposed anlenna for GPS receiving antenna with various d i t lengths(S). It i s noted that the reSonant frequency rapidly lowered with increasingdesign parameter(S). In f h i ~ way, the excited surface current paths are lengthened in the propo~ed designs, and the operating frequency is greatly lowered. 0-7803-8302-8/04/$20. 00 IEEE 3529 02004 Also, the shorted meander line patch antenna with low-profile cylindrical monopole top is loaded at the center of square ring patch for K-PCS operation. For brbadband characteristic, cylindrical monopole has a large diameter of 6. 2mm(d,) and l e n ~ h 10. 7mm(h2). The eander line patch has a ride lengh Z l m m ( p ) and is connected to the common ground by two same shorting posh, which have a diameter of 2. 2mm(d2). By varying ofthe shorting ports diameter(d2), good impedance matching can easily be obtained. Figure 2(b) shows simulated retum loss for the p r a p ~ ~ e d K-PCS antenna with various slit lengthr(m,) of meander line patch. Meander line patch size can be reduced by increasing inserted slit length. Becaus e of the antenna for K-PCS operation interfere the axial mtio of GPS receiving antenna, the miniatufimion of GPS antenna is limited. According to the experiment, the patch size of GPS antenna for circular polarized operation must he over about twice the size of KPCS antenna with meander line suunurc. In the proposed designs, the bandwidth of3-dB axial mtio is about 13 MHz, which is much larger than that required for GPS operation at 1575 MHz. The measured axial ratio ofthe antenna for GPS operation i s presented in Figure 3. Figure 4 shows measured re† 101 of proposed antenna. The impedance bandwidths (. lOdB retum larr) are about lZOMH~(1744MHr-1864MH~)far K-PCS band and 60MHr (IS46MHr-1606MHz) for GPS-band. The isolation between the two feeding pons of the PCS and GPS elemenls is less than -17dB. Measured radiation panems of the proposed antenna at l8OOMHz and ISROMHz are presented in Figure 5 and 6, respectively. The K-PCS antenna radiation panem at IROOMHz shows a monopole radiation panem, 10 this fype of antenna is suitable for applications on a vehicular communication system. For the GPS anfenna at ISROMHz, good broadside band radiation panem is obtained. Far K-PCS operation the measured pea* antenna gains is about 2. 4dBi and t h c gain variations are within O. JdBi, for GPS operation the measured peak antenna gains is about 7. dBi and the vanations of gain does not exist. Conclusion Proposed antenna has a integrated slmcturc of microitrip patch antenna with two feeds for dual-band oprmtion(GPSiK-PCS). A low-profile cylindrical monopole with a shorted meander line patch i s loaded for K-PCS operation, which rhowr a linearly polarized monopole patkm with broadband characterirlic. Th e radiating clement for GPS operation is a novel square-ring microstip path with truncated comers with four slits, which provide circularly polarized braadrids radiation panemr. size reduction of proposed antenna is achieved by using slits. Meander line patch and square ring patch with four . lib of proposed antenna are about 70% and SO% of referenced antenna sire. As the proposed antenna has a compact size for dual band operation, it will be suitable for practical vehicular mobile communication antenna applications. RE†Ce [I] R. Kronberger, H. Lindenmcier, L. Reiter, J. Hapf, † Multi hand planar Invencd-F C r a Antenna for Mobile Phone andGPS,†2714p-Z717p,AP confer. 1999 3530 [2] I. Y. Wu and K. L. Wong, â€Å"Two inlegraled stacked shorted patchantennas for DCSiGPS operations,† Micra wave Opt. Techno1 . Len. , Vol. 30. July, 2001. I31 S. Reed, L. Desclar, C. Terref, and S. Toutain, â€Å"Patch Antenna Size Reduction By Means Oflnductive Slots,† Micro wave Opt. Teehnol. Len. ,Vol29. Apri, 2001. 1 [41 J. Y. Wu and K. L. Wong, â€Å"Single-feed Square-ring Microstip Antenna wilh lruncated comers for Compact ~ircularpolarization Operation,† Electronics lea. , Vol. 34, May,1998. [ 5 ] W. S. Chen, C. K. Wu, and K. L. wong. I’ Novel Compact Circularly polarized Square Microstrip Antennq† IEEE Trans. ,Antennas Propagat. , Vol. 49, March, 2001, L, = 40mm, L, = 12mm, S = 13. 5mm, t = 5. 74mm. IY = I n † f = 6. 6†³. p = Zlmnr, m, =ZOmm, ml =3. mm, d) = 6. 2mm, d* = 2. 2†³. d, =9. 3mm h, = 1. 6mm. h2 =10. 7mm Fib. 1. Geomelly and dimiiiimi ofthe pmpanrd a n t m i l for CPSIK-PCS operation. (a) The variation against parameter S (b) The variation againsl parmnster m, Fig. 2. Simulated return loss wilh v~riour ImgthsiS) nnd vsriour slit lengthsim,). slit 3531 I E 4 , d B ! -2 1. 560 1. 565 1. 570 1. 575 1. 580 .† -15 FrequanollGHz , I . 1. 5 2. 0 ~r4†³enwffi~ 2. 5 Fig. 3. The measured arid ratio. Fig 1 Measured r t b m loss of antenna. . (a) x-2 plane @) x-Y plane Fig 6. Measured radiation panem for GPS operation; f=1580MHz 3532 How to cite Design of Compact Dual-Band Microstrip Patch Antenna, Papers

Impact of the New Lease Standard-Free-Samples-Myassignmenthelp.com

Question: Demonstrate the Impact of the new lease standard on the Financial reporting of both lessee and lessors. Answer: Introduction: The report is prepared for demonstrating the impact of the new lease standard on the financial reporting of both lessee and lessors. Impact of the new leased standard has been discussed in context of different industries. A new standard on lease that is IFRS 16 is published by International accounting standard boards (IASB). The new standard uses a single model by bringing most of the leases for lessees on balance sheet and thereby eliminating the difference between financing lease and operating lease (Collis et al., 2017). However, the distinction between financial and operating lease is retained and lessors accounting largely remain unchanged. It is so because the liabilities of company is potentially understated as there might be thousands worth of assets held by company under agreements operating lease are not incorporated clearly in the financial metrics. Rationale behind the introduction of new lease standard IFRS 16: Under the existing lease standard, the lease transactions are accounted by lessee as either operating or financial lease depending upon the tests and complexities of rules. The use of bright lines in practice resulted in nothing or all being recognized on the statement of financial position. The previous lease standard that is IAS 17 does not require operating lease to be featured on balance sheet of reporting entity. This has the consequence that the actual worth of liabilities and assets are not represented on the financial statements of entity. It is estimated by IASB that the total worth of commitments pertaining to lease stood at US $ 3.3 trillion and 85% of them do not appear on the balance sheet of entities (Osei, 2017). This has posed problems to the investors and other financial analysts as they cannot analyze and compute the actual worth of liabilities and assets since true economic reality is not presented. Implication of new lease standard for lessee and lessors: Leasing is the most widely used and an important financial solution used by most of organizations. The wide usage of leasing is attributable to the fact that companies are not required to incur large flow of cash for accessing and using equipments and property. Financial statement of lessee will be substanti8ally impacted with the introduction of new lease standard. In addition to financial reporting, there will also be considerable impact on system of information technology, assets financing, control and other processes. A vast number of items are leased by many companies such as power plant, offices, cell towers, retail stores and aircraft. Therefore, the new lease standard would greatly affect the lessee. However, the accounting of lessors will largely remain unchanged. Nevertheless, due to change in behavior and needs, they will experience impact on their products and business model. Impact on lessee: All the commonly used performance metrics and financial ratios such as asset turnover, current ratio, gearing ratio, earnings before interest and taxes, net income, earning per share, return on capital; employed, return on equity, interest cover and operating cash flow will be virtually affected by the new lease standard. There could be behavioral changes experienced by lessee as such impact on financial ratios will have considerable affect on borrowing costs, loan covenants and their credit ratings. Many organizations might be compelled by this impact to make reassessment of their certain lease versus buy decisions. For most lessees, the cost of implementation and compliance with the new lease standard would be significant and such costs would be more significant if the organization does not have an in house lease information system. There will be reduction in capital ratios and growth in balance sheet and consequently, increase in gearing ratio. In addition to this, changes will also be experienced in recognition and expenses pattern. Recognition pattern is about the acceleration of expenses of lease in relation to recognition pattern for operating leases today. Expenses pattern is related to replacement of rent expenses with depreciation and interest expenses (Sacarin, 2017). Entities that are likely to be greatly affected by IFRS 16 are those leasing big ticket assets such as manufacturing equipment, real estate, train, aircraft, ships and technology. There could be less impact for entities with several small leases such as small items of office furniture, personal computers, tablets and telephones. It is so because exemptions are offered by IASB on low value assets with a value of $ 5000 or less and such assets meeting the exception are not required to be realized on balance sheets. Impact on lessors: The existing and future leases by lessee and lessors needs to renegotiated and restructured. There should be reassessment of legal and business structures supporting leases for evaluation whether such leases are effective to organization in the current scenario such as special purpose entities and joint ventures (de Albuquerque et al., 2017). Compared to IAS 17, the lessors accounting would remain unchanged considerably under IFRS 16. However, due to changes in behavior and needs of some customers, it is expected that lessors would be affected in terms of lease products and business models. Judgment of management will be required for the application of estimates to determine standalone prices and identification of components for meeting the requirement of IFRS 16 to separate lease and components of non lease items and allocation of considerations to separate components. Lessees for separating lease and non lease components might not currently have data for which lessors might need to provide information to customers for lessee and lessors. It is required by both lessee and lessors to determine whether the right to use an asset is a component of separate lease in their contracts if the underlying assets are highly interrelated and dependent or if the lessee can benefit from the use of assets either with other resources or on its own (Joubert et al., 2017). Balance sheets will be grossed up by the new standard implementation and will change the presentation of cash flow and income statement. In the income statement, interest expense and rent expense will replace the rent expenses. This will have the consequence of increasing front load expenses and this would result in decreasing equity and earnings immediately when entering into lease as compared to operating lease. Given the fact that, operating lease have historically been off the balance sheet, requirement of lease data will increase. Additional data collection will be required for due to increased disclosure. A more expensive and different disclosures are required at both quantitative and qualitative level. Types of companies that is likely to be affected by the new lease standard: Every industry uses lease as its financial function for accessing the assets that are leased by them. Some of the industries that are heavy users of leases are retailers, professional services, airlines, wholesale, healthcare, entertainment, logistics and transport and telecommunication. Across all the industries, new standard will have considerable affect but the impact will differ. Retailers- Retailers are heavy users of real estate as they use lease options for stores. Implementation of new lease standard will have major impact on their renewal options, separation of lease and non lease components and payment options. The core business of retailer is to lease real estate and substantial judgment is required while retailers having economic incentive when renewing retail lease locations for reassessment and determination (Zeghal Lahmar, 2016). Moreover, retailers are required to separate lease elements from service charges due to implementation of new standard. Transport and logistics- Entities in logistics and transport often lease items such as train, aircraft, vehicles, trucks and real estate. Leases are often used in such industries for revenue generating activities. Substantial judgment would be required by reporting entities when they have economic incentive for renewing lease (Morales Zamora, 2017). Assets in this industry are leased combined with other services. In order to account for lease separate from service elements, lessees would be required to unbundle lease information and bundling of products by lessors. Telecommunication- A vast number of big ticket items such as cell towers, network equipment, fiber optic cables and satellite transponders are leased by telecom entities. For telecom entities, lease determination can be judgmental and complex. It is need to be determined by telecom entities whether physical distinct portion of an asset is controlled by leases. Due to need of unbundling multiple elements arrangement provided to customers, telecom entities would be required to combine the new standard of revenue recognition and new leases standard by considering both the standard interdependencies that would make it cost efficient (Demir Bas, 2017). Real estate and equipment lessors- Equipment and real estate lessors industry may not be considerably affected in their won accounting. However, due to change in the behaviors of customers, new lease standard would impact business model. For equipment and vehicle lessors, the lessees changing needs are more important compared to real estate. There would be greater workload for lessors and opportunities would be offered by changing new dynamics for new services and products. New lease standard would accelerate new development in the market such as increased focus on the services matters (Czajor Michalak, 2017). This would call shift in traditional business models of lessors. Conclusion: The implementation of new lease standard IFRS 16 will considerably change the accounting for leases of lessees and have far reaching implications on operations and finances of companies. Regardless of the industry in which entities are operating, IRFRS 16 requires lessees to recognize most of leases on their balance sheet. It can be inferred from the analysis of the implication of new lease standard that accounting of financial reporting of lessee would change significantly to lessors accounting treatment. Using of single accounting model for all leases by lessee comes with two exemptions in terms of short term leases and low value assets. Due to different capital structures of reporting entities, there will be further impact of the standard. However, for evaluating the impact of IFRS 16, assessments are required to be done based on circumstances and facts that are relevant to each entities. For instance, the entities renting office space that are treated as on operating lease will b e greatly impacted compared to entities purchasing office space. Therefore, it can be concluded that certain industries will be more impacted compared to other. References list: Collis, J., Jarvis, R., Skerratt, L. (2017). The role and current status of IFRS in the completion of national accounting rulesEvidence from the UK.Accounting in Europe,14(1-2), 235-247. Czajor, P., Michalak, M. (2017). Operating Lease Capitalization-Reasons and its Impact on Financial Ratios of WIG30 and sWIG80 Companies.Przedsi?biorczo i Zarz?dzanie,18(1, cz. 1 Practical and Theoretical Issues in Contemporary Financial Management), 23-36. de Albuquerque, F. H. F., Marcelino, M. M., Rodrigues, N. M. B., de Almeida Cariano, A. J. R. (2017). Accounting for lease transactions: analysis of possible lobbying in the issuing of IFRS 16.Revista de Educao e Pesquisa em Contabilidade,11(4). Demir, Z., Bas, E. (2017). THE EFFECT OF TAS 17 LEASING STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 LEASES STANDARD ON THE AIRLINE COMPANIES.PressAcademia Procedia,3(1), 153-173. Joubert, M., Garvie, L., Parle, G. (2017). Implications of the New Accounting Standard for Leases AASB 16 (IFRS 16) with the Inclusion of Operating Leases in the Balance Sheet.Journal of New Business Ideas and Trends,15(2), 1-11. Morales-Daz, J., Zamora-Ramrez, C. (2017). Effects of IFRS 16 on Key Financial Ratios: A New Methological Approach Osei, E. (2017). THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), AND THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) SINGS SIMILAR TUNE: COMPARING THE ACCOUNTING TREATMENT OF NEW IFRS 16 WITH THE IAS 17, AND THE NEW FASB MODEL ON LEASES.Journal of Theoretical Accounting Research,13(1). Sacarin, M. (2017). IFRS 16 Leasesconsequences on the financial statements and financial indicators.Audit Financiar,15(145), 114-122. Zeghal, D., Lahmar, Z. (2016). The Impact of IFRS Adoption on Accounting Conservatism in the European Union.International Journal of Accounting and Financial Reporting,6(1), 127-160.

Nostalgia for the black magic Review Essay Example

Nostalgia for the black magic Review Paper Essay on Nostalgia for the black magic I do not like the theme of the Apocalypse. In life and so many problems that even on this occasion a lot of thinking. Im not inclined to be subjected to mass psychosis about it and very skeptical of many movies, books, predictions on this subject. What can be Therefore, even myself I can not answer the question that I was interested in this book. When I received it (to order it through the Internet), then again after reading the summary, even he felt sad: this book I hardly read, its not mine. But when I started to read I can not say that I felt delight or horror of reading. Even difficult to formulate the range of feelings that I experienced while reading. First of all, I will say that the book is clever, it is written, of course, very interesting, educated writer. It a huge reservoir of metaphors, allusions, refers us to the culture of our civilization: the myths, the Bible, to contemporary literature. Therefore, the reader is better read, the more interesting will be the book fo r him. In addition, it is written is not boring, boring language, easy to read (especially the first book), if the word easy in general can be applied to the book, which tells about the destruction of the world. So, to represent the end of light on Revaleku , you need to forget what we have shown in the acclaimed film recently about the end of the world. In his version, none of this would be: the world does not break down in a few hours, like a cardboard box (the physical world is much stronger than tipped), and Noahs Ark will be saved is not the best part of it. And his version of me closer. It would be too easy if everything happened as in the film. In Nostalgia for the Black Magic is different. Nothing strikes our fancy. Nothing is at odds with our sophisticated brain that if someone secretly preparing for this event. First, terrible heat. Then go heavy rains. Are you surprised? And I was not surprised. This is talking all the media. I have the first two books have the impression that I watched the news this week. Flooding, fires, riots, sudden cooling, again pogroms. Hysteria sectarians ready for the idea to tear apart the baby. Experiments military against the civilian population, muta nts (or is it a monster, or is it biblical characters we still do not surprise them: why not settle Leviathan under the Eiffel Tower?). Enormous genetic catalogs, which included almost all of inhabiting the planet. Nothing happens beyond that, what we are internally ready. Only the dead are sometimes here and there are seen in the streets torn city. But worse are just living that turn into monsters more terrifying Leviathan. They do not just rob and kill, they refined rape old women, women and children defecating on their fragile body in convulsions. Natural disaster manifests in people basest feelings. It breaks into pieces all the usual ideas about the world, not only blurs the scope of causal, but the space-time relationship. Sami outlines the I becomes blurred, and the hero is constantly talking about the blurring and is not certain of his I, of expanding its own identity. And inadvertently pose the question: what do we die from natural and civilization disasters, or from thems elves, from that abomination that lurks within us (sometimes unconsciously)? Or we have no choice, and mankind is really cornered? We will write a custom essay sample on Nostalgia for the black magic Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Nostalgia for the black magic Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Nostalgia for the black magic Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In the novel, the enemy is always present in various guises (since the elixir of Satan Hoffmann I had not read anything like it!). And through all of the story is the idea that death comes from the depths of the I , the enemy is not on the outside, but inside, in a secret I am. The third book I am personally and leads to this, alas, joyless conclusion. The world is not sunk into oblivion, something that was left of him. For example, in the castle of Chambord created the New Kingdom, which is headed by the king Obsul addict holding a terrified everyone. That, and his court, the multitude of monsters both literally and figuratively. . A new world is so terrible that even the gods came to die among people The novel ends with optimistic (?): The hero, the artist, escaping from Chambord, observes that the weather is getting better, and he was in the end still alive. But personally I have optimistic feelings towards the end of the novel does not remain at all. There was only about physical fatigue from the fact that the hero is experiencing. P.S I think that the book later re-read, it is very much important, that does not appear at the first reading.