Friday, January 24, 2020

High Altitude Training :: Running Athletes Essays

High Altitude Training For the first mile of my daily run the cows are with me. They seem out of place along this road that winds through mountain pines, but in Arizona cows are everywhere, even at 7,000 feet. They watch incredulously with soft eyes as I run by. They stand as still as statues and only their heads move, slowly and almost imperceptibly, like the heads in paintings of long-dead relatives that gaze right at you, no matter where you stand in the room. I can’t tell if they approve of all this running activity; they are silent. No matter how far I decide to run each day, running that first mile is the hardest. I feel the same niggling pain under my ribs each time, and wonder how overnight I forgot how to run. Each day I tell myself that I must be going about this running thing all wrong. My shoes are old and probably not the right sort of shoes at all. I’m wearing cotton socks. I expect at any moment a van, driven by a member of the International Federation of Runners, will pull up beside me. A fleet of sleek runners wearing custom made running shoes and synthetic socks will pile out of the back of the van and issue a citation. Or they will grab me and drive off with a screech of tires, taking me to an interrogation room where they will seat me under a bare bulb and ask, â€Å"Just who do you think your are?† I look around uneasily. No vans. No running police. I guess I will have to keep running. I smirk at the cows, glad that I’m faster than someone. I came upon running by accident, when I was digging through a pile of magazines at my local used bookstore. I pulled out a copy of a running magazine that had a picture of a beautiful woman on it, a woman with a blond ponytail. She looked happy and carefree. I wanted to be her. My friend Ellyn looked over my shoulder and said casually, â€Å"Oh, Suzy Favor.

Thursday, January 16, 2020

Benefits and Costs to U.S. Adoption of IFRS

There are different ways in which researchers can present the findings of their research to readers or users of the research information. It is important to follow all the rules of research presentation in order for the research information to be clear to all the people who rely on it. This paper aims at analyzing the article on the costs and benefits of US adoption to the IFRS system of accounting by David Albrecht.The aim of this paper is to analyze whether the author has followed the necessary steps and format in presenting the findings on his research, in order to evaluate whether it meets the international standards for presenting research papers. Summary. According to Albrecht (2008), the author carries out a cost benefit analysis in order to evaluate whether the decision to change from GAAP standards to IFRS, by US firms is feasible. He uses the incremental analysis model to come to a conclusion on the subject.He finds that the costs outweigh the benefits, considering that the cost of changing the system in monetary terms is over $3 million. These costs arise from the need to train accountants and conversion costs for companies. The benefits amount to $100 billion, from reduced audit fees. He therefore concludes that the accounting system should not be changed. The paper is written for a general audience judging from the absence of corroborated arguments and evidence from secondary and primary sources, required by experts. Organization. The research paper has not been organized into clearly defined parts.It has been written as one long essay which is not structured into different parts, and this may present problems to readers who are keen to analyze various arguments by the author. A basic research paper should include an abstract, an introduction, the background of the problem, literature review, research methodology and findings, analysis of findings and finally a conclusion and recommendation of the issues discussed (Kothari, 2005). However, in analy zing the article, the author gives a very brief introduction in the first line. He says that US corporations face dilemmas in deciding whether to adapt to the IFRS system or not.He further explains in the second paragraph that this decision should be guided by incremental analysis. This means that the benefits of adapting to the IFRS system should outweigh the costs of the same decision. Research. The author supports his research using the incremental analysis framework. He further uses quotes from the US Securities and Exchange commission. However, he does not quote the source of this information, which makes it difficult to determine the authenticity. Since the research does not cite the references, it is difficult to know the documentation style.It also becomes difficult to know whether the author is paraphrasing quotes from other researchers. Style. The author uses the present tense in writing the article throughout the paper. However, he uses the first person and third person w hen writing different parts of the paper. The first person tense is used when he gives his own opinion, for instance, in the last sentence of the article he says that â€Å"†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ is the reason why I oppose switching from GAAP to IFRS†. He uses contractions in some parts of the paper, for instance in the eleventh paragraph where the last sentence says â€Å"Let's say another trillion†.The overall grammar used in the article is relatively poor, due to the use of slang, contractions, and short forms among other grammatical mistakes. For instance, in the seventh paragraph, he says â€Å"execs' instead of executives Conclusion. The paper lacks some aspects of research work, most of which have been explained. The author does not also have references to sources which have been used for research. The content can also be said to be biased, since the author does not mention the connection between the GAAP standards and collapse of mortgage crisis in firms like L ehman Brothers.GAAP standards and specifically asset valuation was one of the causal factors of its downfall. However, the article is useful as it can serve as a source of doing further research on the subject. In future, the author should ensure that his research confirms to all aspects of research work. References. Albrecht, D. (2008). Benefits and costs of adoption of IFRS. Retrieved on January 26, 2008 from . Kothari, C. R. (2005). Research Methodology: Techniques & Methods. New York: New Age Publishers.

Tuesday, January 7, 2020

Napoleon Bonaparte’s Invasion of Russia Essay - 2032 Words

Napoleon’s Invasion of Russia Napoleon Bonaparte’s invasion of Russia was a major factor in his downfall. In 1812, Napoleon, whose alliance with Alexander I had disintegrated, launched an invasion into Russia that ended in a disastrous retreat from Moscow. Thereafter, all of Europe, including his own allies, Austria and Prussia, united against him. Although he continued to fight, the odds he faced were impossible. In April 1814, Napoleon’s own marshals refused to continue the struggle and stepped down from their positions. During the actual Russian campaign, there were many key factors that greatly impacted his downfall. The largest army ever assembled for one single invasion was reduced to a mere fraction of its original size.†¦show more content†¦The artillery and small arms were years behind that of France. The Russian army was a conscription army, meaning that local farmers had to furnish a certain number of surfs for military service, as opposed to a professional, trained army where the government supplies the soldiers with all of their needs. An amazing half-million soldiers had enlisted in Napoleon’s Grand Armà ©e (Saglamer, Beginning of the March). This was the largest army gathered for one single invasion. Russia’s army was out numbered 3:1 with only one hundred-seventy thousand soldiers. Not only was the Russian army not well trained, they were also ill equipped. Napoleon recognized that it would be difficult and extremely slow for Russia to mobilize her army due to her enormous size and weak infrastructure. If Napoleon invaded now, he knew that he could be well into the Russian territory before meeting any major opposition. On June 24, 1812, Napoleon began his fatal Russian campaign. The Grand Armà ©e, led by Napoleon, crossed the Nieman River, into Russia. On the journey to Moscow, Napoleon met virtually no major opposition. The first stop in the campaign was Kovono. Early into the campaign, the Grand Armà ©e was affected by a colic epidemic that claimed the life of nine thousand horses and thousands of soldiers (Web, Russian Embassy). This slowed the pace of the army. Harsh weather conditions caused the dry roads to turn to mud, making it extremely difficult to maneuver theShow MoreRelatedNapoleon Bonaparte’s Failed Invasion of Russia in 18121533 Words   |  7 PagesNapoleon Bonaparte’s failed invasion of Russia in 1812 was the cause of his eventual downfall. To what extent do you agree with this statement? To a large extent, Napoleon Bonaparte’s failed invasion of Russia was the cause of his eventual downfall. In 1812 Napoleon marched with his Grand Army into Russia in an attempt to seize the country. The crushing defeat which followed devastated the army, leaving it incapacitated and vulnerable. 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