An Introduction To Logic Gates Essay

An Introduction To Logic Gates Essay Logic circuit is one that behaves like a switch, i.e. a two-positive devise with ON or OFF states. This is termed as binary device, in which the ON state is represented by 1 and the OFF state by 0. We require devising a logic statement which can be expressed in only one of two forms. For instance As you may know, computers store information in gigabytes, megabytes, and so on. The fundamental unit of storage is the bit or binary digit, which is similar to a switch. Like a switch, which has two states on or off, the bit has two states 1 and 0 (sometimes represented as true and false. We use this abstraction to represent numbers with the binary number system. In order to perform calculations, the computer manipulates bits by means of logical operations, which use inputs to yield a particular output based on the input bits states. To explicitly define the logic, we use truth tables which express the outputs in terms of all combinations of inputs. Examples of truth tables for logical operations are given below: Logical AND (i.e. A.B=C) Logical OR (i.e. A+B=C) Logical NOT (i.e. A) A useful way of representing these logical operations is by means of logic gates, which are pictorial representations of the logic. The most basic logic gates, which illustrate the Boolean logic of the above truth tables, are AND logic gate C=A.B OR logic gate C=A+B NOT logic gate B=A Using the logic gates above, we can create schematics of more complicated circuits. These combinational logic circuits involve feeding the output of one gate to the input of another gate. This allows us to create useful circuits that function according to our needs. Examples are provided below: F=X.Y.Z F=X+Y+Z F=X+Y.Z We probably know that calculators and computers store decimal (0-9) numbers as long strings of zeros and ones in a form called binary code. Each number is stored using microscopic electronic switches called transistors. Its easy to store binary numbers simply by switching transistors on and off. Switching on a transistor stores a number one; switching it off stores a zero. So storing numbers is easy. But how can you add, subtract, multiply, and divide using nothing but electric currents? Calculators and computers do these using clever electronic circuits called logic gates. Fig:1.1 Photo: A gate can keep we out or let we into a field. In the same way, a microscopic logic gate is a barrier in an electronic circuit that can let electricity through or stop it flowing altogether. Put lots of logic gates together and you make a machine thats capable of basic mathematical reasoning. TYPES OF LOGIC GATES: Logic gates: circuits that compare A logic gate might sound horribly complex, but its simply an electric circuit with two inputs and an output. It receives two incoming electric currents, compares them, and sends on a new, outgoing electric current depending on what it finds. A logic gate is a bit like a doorman or bouncer who is allowed to let people into a nightclub only if they pass certain tests. There are quite a few different types of logic gate, the most common of which are called AND, OR, NOT, XOR (Exclusive Or), NAND (NOT AND), and NOR (NOT OR). Lets look at the three simpler ones, AND, OR, and NOT: AND Suppose we went to a nightclub where the doormans job is to enforce a simple rule: Everyone in our group must wear a tie to come in. We went along with a friend one night. If were both wearing ties, youll get in. If only one of we is wearing a tie, or if neither of us is, neither of you will get in. An AND logic gate works the same way with two electrical inputs. If both inputs are switched on (that is, carry a number 1), the output will be 1 as well. Otherwise the output will be 0. In electronics, we can represent an AND gate with this little symbol. Three ways in which the gate can work are shown below. OR Were not wearing a tie, so you go to another club further down the street. Here, the person on the door is enforcing a different rule: A group of people can come in if any one of them is a member. If either we or our friend is a member, or if you both are members, we can both come in. If neither of we is a member, youre both left out in the cold. An OR logic gate works this way with two electrical inputs. If either input is switched on (that is, carries a number 1), the output will be 1 as well. Otherwise the output will be 0. In electronics, we represent an OR gate with a different symbol. Three ways in which it can work are shown beneath: NOT So far, weve failed to get into either of the clubs. But theres one last hope: you know a friend is having a party a few streets away. The only trouble is, theres a really argumentative and contrary person on the door. He talks to each person in turn as they approach him. If youre nice and polite, he shouts abuse at you and turns you away. But if youre rude to him, he likes that for some reason and lets you in. In other words, he does exactly the opposite of what youd expect! In electronics, theres a logic gate that works in the same, contrary way and its called a NOT gate or invertor. Unlike AND and OR gates, it has only one input and one output. The output is exactly the opposite of the input, so if the input is a 0, the output is a 1 and vice versa. Heres how we represent a NOT in electronics. Two ways it can work are shown beneath. The other three common logic gates are variations on these three. XOR (Exclusive OR) is like an OR, but it switches off if both the inputs are switched on. NAND is just like AND, only the end result is swapped over (so where AND produces an output of 1, NAND produces an output of 0). NOR is like OR with the end result swapped over in the same way. Calculators can do all the things they need to do using different combinations of logic gates. Its logic gates that control how the display works in a calculator and more logic gates that figure out the results of calculations. Lets take a closer look NAND gate This is a NOT-AND gate which is equal to an AND gate followed by a NOT gate. The outputs of all NAND gates are high i any of the inputs are low. The symbol is an AND gate with a small circle on the output. The small circle represents inversion.   NOR gate This is a NOT-OR gate which is equal to an OR gate followed by a NOT gate. The outputs of all NOR gates are low if any of the inputs are high. The symbol is an OR gate with a small circle on the output. The small circle represents inversion.   EXOR gate The Exclusive-OR gate is a circuit which will give a high output if either, but not both, of its two inputs are high. An encircled plus sign () is used to show the EOR operation. EXNOR gate The Exclusive-NOR gate circuit does the opposite to the EOR gate. It will give a low output if either, but not both, of its two inputs are high. The symbol is an EXOR gate with a small circle on the output. The small circle represents inversion. The NAND and NOR gates are called universal functions since with either one the AND and OR functions and NOT can be generated. Note: A function in sum of products form can be implemented using NAND gates by replacing all AND and OR gates by NAND gates. A function in product of sums form can be implemented using NOR gates by replacing all AND and OR gates by NOR gates. IMPLEMENTATION OF LOGIC GATES FIG: 1.2 130 ELECTRONIC CALCULATOR   The Friden 130 uses diode-resistor OR and AND logic gates, with transistor-based inverter, buffer, and flip-flop devices. It performs math operations in bit-serial form, using the magnetostrictive delay line as the medium for storing its working registers. Logic levels are 0 Volts representing logic 1, and -12 Volts (nominally) representing logic 0. The delay line input transducer is driven with a pulse of approximately 20V, and by the time the signal makes it to the other end of the delay line, the voltage induced in the transducer is approximately 35mV, or 35/1000ths of a volt. Digits are stored within the delay line as a series of pulses arranged in groups for each digit. Zero pulses represent a zero, and nine pulses represent a nine, with the numbers in-between represented by a number of pulses matching the number. As the pulses exit the delay line, they are amplified and fed into the counters (the A and/or D counters), which count the number of pulses in the digit to form a uniq ue five-bit identifier that represents the number. The counter registers are not configured as counters in the usual binary sense. They are instead configured as five stage switch-tail shift registers, such that they count in a sequence of shifting 1s. For example; 0 is represented as 00000; 1 as 10000; 2 as 11000; 3 as 11100; 4 as 11110; 5 as 11111; with 6 as 01111, and ending with 9 as 00001. With five flip flops, each counter can represent the numbers zero through nine as unique combinations of bit patterns. In terms of applying logic gates to real world applications, many gates can be used in Figure1`.3CEP-1114 Piezo Buzzer Frequency processing. For example, when dealing with piezo audio transducers such as the CEP-1114, an oscillating frequency signal is require to produce a sound pattern from the buzzer.   Figure 3: AND gate signal output wave generator such as an oscilloscope or a programmed PIC must be logically processed with a second frequency signal to create a combination of high/low outputs which will turn the Buzzer on and off creating a sound pattern. So if you used a Square-wave signal from a PIC as one input into an AND gate and a second varying frequency as the other input, it is proven due to AND gate logic that when both signals are high the buzzer will produce a sound, and any other combination will turn the buzzer off. Furthermore, as you can see from Figure 3 on the left, the output is only high when both Input A and Input B are high. If Input B was changed or altered, this would alter the output signal sent to the buzzer. Imagine that Input B was stretched so that only one period was observed in the time give rather than two periods. This would extent the time that Input B is high and would increase the time that the output is high. Additionally, if variation of the waveform inputs is difficult or impossible, variation of the output can still be accomplished by simply changing the logic gate implemented. If the AND gate currently being used was replaced with a NAND gate, the output would be completely reversed. Every time the output was high using the AND gate will now be low, and every time the output was low will now be high. Conclusion Logic gates come in all shapes and sizes, and whether they are used in combinations or individually, they provide the user with many options and solutions to problems which may appear difficult at first. Furthermore, these seven basic logic gates ease the complexity of Boolean algebra and allow for simple application in electronics and circuit analysis. These gates can be used in almost any situation such as comparison of frequencies when developing filters in communication or in more mechanical settings when using choppers and inverters which compare input and output currents to determine modulating indexes. Figure 2: CEP-1114 Piezo Buzzer FLIP FLOPS Flip flops are actually an application of logic gates. With the help of Boolean logic you can create memory with them. This is the most basic idea of a Random Access Memory [RAM]. If the logic gates are designed correctly, they will be helpful in remembering the input value given to them. A higher application of flip flops is helpful in designing better electronic circuits. The main use of flip flops is the implementation of a feedback circuit. As a memory relies on the feedback concept, flip flops can be used to design it. Given below is a simple feedback circuit using two inverter logic gates. Take a look. Though this circuit is not good for practical electronic circuits, it will help you to get a clear idea on what a feedback circuit is. When the value of the output Q happens to be 0, it always remains 0. If the output happens to be 1, it always remains 1 There are mainly four types of flip flops that are used in electronic circuits. They are The basic flip flop or S-R Flip Flop Delay Flip Flop [D Flip Flop] J-K flip flop T flip flop 1. S-R Flip Flop The SET-RESET flip flop can be designed with the help of two NOR gates and also two NAND gates. These flip flops are also referred to as S-R Latch. S-R Flip Flop using NOR Gate The flip flop has mainly two inputs, called the SET [S] and RESET [R]. There are also two outputs, Q and Q. The diagram and truth table is shown below. S-R Flip Flop using NOR Gate From the diagram it is evident that the flip flop has mainly four states. They are S=1, R=0-Q=1, Q=0 This state is also called the SET state. S=0, R=1-Q=0, Q=1 This state is known as the RESET state. In both the states you can see that the outputs are just compliments of each other and that the value of Q follows the value of S. S=0, R=0-Q Q = Remember If both the values of S and R are switched to 0, then the circuit remembers the value of S and R in their previous state. S=1, R=1-Q=0, Q=0 [Invalid] This is an invalid state because the values of both Q and Q are 0. They are supposed to be compliments of each other. Normally, this state must be avoided. S-R Flip Flop using NAND Gate The circuit of the S-R flip flop using NAND Gate and its truth table is shown below. S-R Flip Flop using NAND Gate Like the NOR Gate S-R flip flop, this one also has four states. They are S=1, R=0-Q=0, Q=1 This state is also called the SET state. S=0, R=1-Q=1, Q=0 This state is known as the RESET state. In both the states you can see that the outputs are just compliments of each other and that the value of Q follows the compliment value of S. S=0, R=0-Q=1, Q =1 [Invalid] If both the values of S and R are switched to 0 it is an invalid state because the values of both Q and Q are 1. They are supposed to be compliments of each other. Normally, this state must be avoided. S=1, R=1-Q Q= Remember If both the values of S and R are switched to 1, then the circuit remembers the value of S and R in their previous state. Clocked S-R Flip Flop It is also called a Gated S-R flip flop. The invalid state can only be removed by using a bistable SR flip-flop that can change outputs when certain invalid states are met regardless of the condition of either the Set or the Reset inputs. For this, a clocked S-R flip flop is designed by adding two AND gates to a basic NOR Gate flip flop. The circuit diagram and truth table is shown below. Clocked S-R Flip Flop A clock pulse [CP] is given to the inputs of the AND Gate. In the beginning the outputs of both the AND Gates remain 0 until the value of CP is 0. When a pulse is given the value of CP turns 1. This makes the values at S and R to pass through the NOR Gate flip flop. But when both the S and R values turn 1, the HIGH value of CP causes both of them to turn to 0 for a short moment. As soon as the pulse is removed, the flip flop state becomes intermediate. Thus either of the two states may be caused, and it depends on whether the set or reset input of the flip-flop remains a 1 longer than the transition to 0 at the end of the pulse. Thus the invalid states can be eliminated. 2. D Flip Flop The circuit diagram and truth table is given below. D Flip Flop D flip flop is actually a slight modification of the above explained clocked SR flip-flop. From the figure you can see that the D input is connected to the S input and the complement of the D input is connected to the R input. The D input is passed on to the flip flop when the value of CP is 1. When CP is HIGH, the flip flop moves to the SET state. If it is 0, the flip flop switches to the CLEAR state. To know more about the triggering of flip flop click on the link below. TAKE A LOOK :  TRIGGERING OF FLIP FLOPS TAKE A LOOK :  MASTER-SLAVE FLIP FLOP CIRCUIT 3. J-K Flip Flop The circuit diagram and truth-table of a J-K flip flop is shown below. J-K Flip Flop A J-K flip flop can also be defined as a modification of the S-R flip flop such that it is a refinement at the indeterminate state of the SR flip flop. The inputs J and K behave just like the S and R inputs of the S-R flip flop. The letter J stands for SET and the letter K stands for CLEAR. When both the inputs J and K have a HIGH state, the flip-flop is designed to switch to its complement state. So if the value of Q was 1, it switches to Q=0 and if the value of Q was 0 it switches to Q=1. Two 3-input AND Gates are used in the circuit. The output Q of the flip flop is given as a feedback to the input of the AND along with other inputs like K and clock pulse [CP]. So, the flip flop gets a CLEAR signal when the value of CP is 1 only if the value of Q was earlier 1. Similarly output Q of the flip flop is given as a feedback to the input of the AND along with other inputs like J and clock pulse [CP]. So the output becomes SET when the value of CP is 1 only if the value of Q was earlier 1. The output may be repeated in transitions once they have been complimented for J=K=1 because of the feedback connection in the JK flip-flop. This can be avoided by setting a time duration lesser than the propagation delay through the flip-flop. The restriction on the pulse width can be eliminated with a master-slave or edge-triggered construction. 4. T Flip Flop This is a much simpler version of the J-K flip flop. Both the J and K inputs are connected together and thus are also called a single input J-K flip flop. When clock pulse is given to the flip flop, the output begins to toggle. Here also the restriction on the pulse width can be eliminated with a master-slave or edge-triggered construction. Take a look at the circuit and truth table below. T Flip Flop Conclusion Logic gates come in all shapes and sizes, and whether they are used in combinations or individually, they provide the user with many options and solutions to problems which may appear difficult at first. Furthermore, these seven basic logic gates ease the complexity of Boolean algebra and allow for simple application in electronics and circuit analysis. These gates can be used in almost any situation such as comparison of frequencies when developing filters in communication or in more mechanical settings when using choppers and inverters which compare input and output currents to determine modulating indexes

Essay --

In today’s society, no individual is free from discrimination. Discrimination can be defined as looking down on an individual or group because of sex, race, nationality or certain personality characters. Race, gender, disability, sex, age, religion, national origin, color, and marital status are the main features work place discrimination. It can also happen with regards to the terms and conditions of work for example salary, work hours, paid leave, promotions, work security and industrial health and safety. Workplace discrimination can be seen in all ranks of job and is it extremely expensive to businesses. Most corporations do not support this act because it is considered to be damaging and promotes disparities. According to (craig 2007), billions of dollars goes wasted annually because of work place discrimination or harassment. Work place discrimination can happen based on some features which are fairly different from workers performance. The damaging effect of this conduc t can be high as it decreases job performance, productivity and exposes the organization to costly lawsuit. However, businesses that places more importance on equal opportunities in the work place are tactically competitive than those that are discriminative. According (Craig, R 2007), businesses that are said to be discriminative are in a competitive disadvantages because discrimination disregard all eligible workers who are skillful of contributing to the overall purpose of the business. Appropriate ethics policies related to nondiscrimination issues There are a large number of well-established policies associated to work place discrimination. These policies prohibit any form of discriminatory practices. Businesses are obliged to obey where policies against... ...resented. Implementation steps for these policies All corporations requesting to build a workplace atmosphere in which discriminatory conduct are not accepted can take several steps towards the reaching of this objective. Policies of all organisations should clearly stipulate rules against all forms of discrimination. Equal opportunity statement must be clearly stated and should protect any employee who raises concerns of discrimination. The prevention of discrimination conduct must be part of the service contract of all workers. The prevention of discrimination conduct must be incorporated in the service agreement. Corporations must educate its employees on the importance of all forms of discrimination and frequently prompt them about the consequences of it. There should also be numerous avenues in which complaints about discrimination can be addressed or handled.

GCSE media studies coursework Essay

In this essay I will be comparing two articles taken from local newspapers in different areas. I will be looking at the techniques used in each article and their effectiveness. I will use this comparison to eventually decide which article is the more effective of the two. The two headlines from the articles are quite different. ‘Inches from tragedy’ is a large, bold headline written in a way that makes you want to see what the headline is talking about, as it sounds serious. ‘Firemen free bathroom tot’ on the other hand is quite small for a headline and only really uses one emotive word, free, making it sound like the child was imprisoned, which is worse than what actually happened. I think that ‘Inches from tragedy’ is the more effective of the two headlines because it grabs the readers attention and uses a lot of emotive language in such a short space to make the reader carry on reading. The language used in these articles is quite emotive in both cases. Both articles use exaggeration to tell you what they are trying to say. This is especially evident from quotes like â€Å"escaped death by inches† and â€Å"impossible for him to get out† as they are telling the truth about the events that occurred in each case, but are blatantly over-emotive to make the article more interesting. The firemen free bathroom tot article especially exagerrates the situation as it makes a toddler stuck in a bathroom sound like a major rescue attempt, whereas the other article Inches from tragedy features a very serious situation anyway. I think that both articles use emotive language very well, and that they are equally good at getting there point across through using language. Both of the articles feature one long, main interview and one shorter interview towards the end of the article. The interviews have been included in each case to give the reader an account of the events in the article from one of the people involved. This is a good idea as people who were actually involved in the events of the article will be able to give more information on what actually happened, and will probably know things that no-one else does. Having interviews also makes the reader sympathise with the people involved, especially if it is coming from one of the people mentioned in the main first paragraph of the article. The people who put together the articles must make sure that everything they include in the interviews is relevant and that they are not too long. I think that the article that uses interviews and quotes better is probably Inches from tragedy, because all the information given is relevant to and informative about what happened. I also think this because the interviews featured are not too long and leave room in the article for other information. Having a picture in an article is a good idea, because it lets the reader see exactly who was involved and let them see what effect the events of the article have had on them if at all. It can also give extra visual information to back up what is said in the article. This is especially evident in the picture from Inches from tragedy as it not only gives a picture of the avalanche victims, but also diagrams and labelled photos to show exactly what happened and where and when it happened. Journalists may also include pictures in their articles because it breaks it up and makes it seem like less to read. An article consisting entirely of text can seem quite daunting. Again Firemen free bathroom tot is nicely done with a good picture of the firemen and the child they ‘rescued’, but Inches from tragedy uses it’s picture better because as well as a photo of the two brothers caught in the avalanche, it has informative and interesting diagrams as backup to the article. Using fact and opinion in an article is good because it lets the reader compare an outside factual account of what happened with an opinion given from a reliable source. These two things will probably differ from each other, so it is good to give the reader both so that they can compare the two to see what actually happened. As well as differing from each other fact and opinion also back each other up on certain points of the article, such as the effect something has had on certain people. Fact and opinion can add drama to a piece, but the journalist would be better off making sure that they tie in with one-another, rather than being totally different. This would give well backed up accounts of what happened, adding a sense of drama to the article. Both articles use fact and opinion very well and I think are equally successful at giving well backed up information about what happened in each. These articles are obviously aimed at different audiences. Inches from Tragedy is found in the Metro, a newspaper which is probably aimed at city types and people who live in places dominated by big news. Firemen free bathroom tot on the other hand is found in the Bury St. Edmunds Citizen which is probably aimed at the people who live in the town of Bury St. Edmunds where news like that in this article would probably be big in the town, but not many other places. This means that the article from the Metro has been written in an interesting and emotive style, but is condensed to a size that can be read quite quickly. It also contains just the basic facts about what happened, backed up by good interviews. The other article on the other hand is about the same length, but contains a lot of information on what happened, backed up by fairly short interviews with the people involved. This more long-winded style is probably better suited to an article of this nature. The final effect on the articles is that Inches from tragedy is interesting to anyone because of the use of language and pictures, but Firemen free bathroom tot would only be found interesting by the people of Bury St. Edmunds. However, this is probably what both articles wanted to achieve anyway, so they are both quite effective at reaching their target audience. Overall, I think that both articles are effective at getting their story across to the people intended. They both feature emotive language, a large headline, interviews and a picture. Inches from tragedy was very well put together and extremely informative. The language used and the picture are two of this article’s main strong points, but it could do with more information on what happened and how instead of the excess of interviews. Firemen free bathroom tot is also very well written and is probably aimed at being something of a comedy article. It makes the situation sound major by using lots of exagerration and emotive language. However, sometimes the language used is a bit too much for the situation, as it isn’t anywhere near as serious as the article makes out. There is also quite a bit of irrelevant information in the article, such as the child looking at the fire engine. I think the most successful of these two articles has to be Inches from  Tragedy, because it is interesting, informative and not too long. It also backs up the information given in the articles by picking out relevant quotes and sections from interviews. The other article I feel doesn’t do this as well and so it just loses out.

What Makes People Happy - 854 Words

The Good Life The question of what makes people happy has been an ongoing argument for years. Happiness according to dictionary.com can be defined as the quality or state of being happy. There are two perspectives that focus on answering this question of self-happiness, the hedonic and eudaimonic. The Hedonic view (Subjective well-being) is the perspective of how people experience the quality of their lives. Hedonism is about knowing the fulfillment of pleasure. This type of pleasure is physical pleasure, which focuses on the feeling of happiness, satisfaction and enjoyment. Hedonism is often something that is done for the moment and is short-term, and it is thought that an increase in pleasure there will be a decrease in pain. Things such as drinking, eating, and sex would be examples of this because they are all short-term actions that give us pleasure. I agree with the Greek philosopher Aristippus viewpoint that â€Å"the goal of life is to experience the maximum amount of pleas ure.† (Aristippus) However I don’t not agree with the notion of Hedonic view as a whole. Living life in short-term burst of pleasure is not the ideal life I would like. I believe you should do things that will bring you long-term happiness and not just short-term. Also if you live your life in short burst of happiness you will have some positive effects and some negative effects. The positives being you got happiness and pleasure for the moment and the negative being that you are no longerShow MoreRelatedWhat Makes People Happy?836 Words   |  4 Pages 2017 What Makes People Happy? The question â€Å"what makes people happy?† is a very difficult question to answer just because it is one of those questions that can be interpreted in so many different ways. 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Anti Islam Sentiments On American Culture Essay - 1696 Words

Though there is a seemingly massive amount of people who have just now come out with anti-Islam sentiments, it is clear that this is not really the case. Citing the radical policy suggestions and bans suggested by Donald Trump, there is also reference to American history and how the citizens of America are, unlike Europe and Asia, products of immigrants who chose to come to America (aside from slaves and Native Americans). Citing journalist Rose Wilder Lane in 1936, they take her quote that says Americans are â€Å"The most reckless and lawless of peoples†¦we are also the most imaginative, the most temperamental, the most infinitely varied† . The idea is not that American ethnocentrism is a product of immigrants establishing a hierarchy to benefit those that are in the majority. The report also provides a chart that encompasses attitudes of Muslims toward Americans and Americans toward Muslims (Figure 5) . From the chart we can see that Muslims have a significantly more n egative view of Americans than Americans do of them, which again can be attributed to media attention and different international decisions that affect the world. Though the report it is obvious that there is a disconnect between those that agree with the discrimination of Muslims in society and those that oppose it. But from the report is seems rather clear that the rise is ISIS, the Presidential election, and the United States call for surveillance on Muslims have created a sense of distrust among those thatShow MoreRelatedThe Islamic State Of Iraq And Syria1927 Words   |  8 Pagesstiffen, lips curve downwards, brows furrow, and the word â€Å"terrorist† comes to mind for many Americans. Since the tragedy of 9/11 thirteen years ago, Americans have generally become even more fearful of Muslims, and after wars in Iraq and Afghanistan, the public opinion of Muslims tends to be more negative. A poll by the Arab American Institute in 2014 reveals that only 27% of Americans fe el favorably toward Islam –a dramatic drop from the 47% registered in an ABC poll a month after 9/11 in 2001 (ObeidallahRead MoreThe Horror Of 9 / 11883 Words   |  4 Pagesnegative taste for Islam followers, Muslims. Muslims bear the brunt of social construction because the U.S. continues to identify the Islam religion as a whole verses excepting the different sects. Century after century religions have been made up of sects, have trials and tribulations (some bigger then others), and continue to recruiting but most of all religions have offered culture, belief systems, status, and customs within the religious communities; this is also true for the Islam religion. AsRead More Economic impact of WTC attacks Essay1255 Words   |  6 PagesCenter buildings in New York. It was a highly organized attack and investigations have shown that besides the United States, planning also took place in different countries of Europe and Asia. These attacks are set to affect far more people than the American government it was intended to harm. Over five thousand people are believed to have died as a direct result of the attacks and many more deaths are expected due to the various consequences of this tragedy. In this essay I shall attempt to cover theRead MoreReview Of Postwar History After World War II1444 Words   |  6 Pagessolutions that were formed durin g this period of change and reconstruction. Judt s book is a good source to inform the current generation of various issues, of which this review will address how organization of Europe, migration, and the battle of American and Communist ideals in Europe after World War II. Judt uses topics and information that can transcend generations to relate new and old issues. Judt does have faults in how in some instances his own opinions seem to overpower the text and take awayRead MoreThe Horror Of X And 11 : The Black Skin Of The Boston Bombers915 Words   |  4 Pagesleaving a listener with negative feelings toward the Islam religion and its followers, Muslims. Muslims bear the brunt of social construction because the United States continues to identify the Islamic religion as a whole verses excepting the different sects. Century after century religions have contained sects, experienced trials and tribulations (some bigger than others), and continue to recruit, but most of all religions have offered culture, belief systems, status, and customs within the religiousRead MoreA Google Search For The Term Muslim Women 1735 Words   |  7 PagesA Google search for the term ‘Muslim women’ greatly illustrates the impression and image of Islam in western society; the page fills with pictures of women in coverings, most prevalently head-to-toe black with just their eyes visible, with several women depicted in fetters. This shows the way the western eye interprets Muslim women – constantly oppressed by the patriarchal, Islamic religion; however, it is also a representation of the perceived strangeness of a society not entrenched in our beliefsRead MoreIslam and Diane Frost Essay example1483 Words   |  6 PagesIslamophobia: Links between terrorism, Muslim and â€Å"race hate’â₠¬â„¢. By Mbalu Sillah English 101 Professor Caldwell 16 June 2011 Thesis: Millions of people from different races, nationalities and cultures around the world are united by their widespread Islamic faith. Introduction I. What is Islamaphobia? A. What cause it? B. Where it was use the most? C. Who did it affect the most? 1. Muslims 2. United State 3. Europe II. Terrorism A. September 11, 2001 Read MoreRacial Dynamic Between Muslim Americans And Traditional Christian Americana1199 Words   |  5 Pages Americans view September 11th as the impetus for a paradigm shift in the racial dynamic between Muslim Americans and traditional Christian Americana. Following the rise of ISIL, Ben Affleck refuted a â€Å"codified doctrine of Islam,† that mandates fundamentalist aggression. This goes hand-in-hand with what has been coined as â€Å"civilizational arrogance,† the assumption of total understanding of a religion. Noted Islamophobes, such as Bill Maher, insist that the supposed doctrine of Islam impedesRead MoreReligion Is The Idea Of Faith1530 Words   |  7 PagesReligion is universal in our society. It dates back to the beginning of the culture itself making it an ancient institution. It s interested in the shared beliefs and practices of individuals. It’s own response to elements in life and environment that are beyond th eir ordinary understanding. Foundation of all religions is the idea of faith. By faith, one is differentiated from other beings. It is an important subject and private matter. Religion is joined with all aspects of human life such asRead MoreArticle Review : The List Created By The Runnymede Trust Runs2045 Words   |  9 Pagesthis country and around the world. Anti-terrorism legislation in the United States, and to an even greater extent in other countries like France and Switzerland, has become a vehicle for Islamophobia and creates even greater hardship for Muslims everywhere. On a social level, the Runnymede Trust’s forewarning of Islamophobia becoming more respectable is actualizing. Intellectual Islamophobia in the ilk of Bill Maher is becoming increasingly popular in American culture, and it runs largely on the views

Essay on Objectivity in Journalism - 665 Words

Objectivity in Journalism Merriam Webster defines objectivity as expressing or dealing with facts or conditions as perceived without distortion by personal feelings, prejudices, or interpretations. Objectivity, as defined by the school of media ethics, means standing so far from the community that you see all events and all viewpoints as equally distant and important, or unimportant for that matter. It is employed by giving equal weight to all viewpoints--or, if not, giving all an interesting twist, within taste. The result is a presentation of facts in a true non-partisan manner, and then standing back to let the reader decide which view is true. By going about it this way, we are defining objectivity not by the way we go about†¦show more content†¦If the ideal of objectivity is hard to grasp, then perhaps better words are fair, impartial, neutral or balanced. It is the last concept of balance that is in practice each day for journalists. Each story a journalist writes must present the facts accurately and provide a balanced view of both sides of the issue. For example, if a journalist finds accurate information about the mayor stealing funds from the public, the mayor must be given the opportunity to respond and explain the circumstances. The notion that journalists must maintain objectivity is a relatively new concept. The early American publishers were involved in politics and helped bring about the Revolution. Thomas Paine is admired for his words on freedom for the common man, and in motivating the colonies to rebel against the British Redcoats. Thomas Paine wrote, These are the times that try mens souls. The summer soldier and the sunshine patriot will, in this crisis, shrink from the service of his country; but he that stands it NOW, deserves the love and thanks of man and woman. I love the Internet as a journalistic platform, but I certainly see that it has as many flaws as traditional journalism. When I see the constant barrage of attacks from political partisans on the right and the left accusing journalists of being partial to the other side, If the journalists are getting attacked from both sides, it probably meansShow MoreRelatedObjectivity And Journalism1528 Words   |  7 Pagesjournalist student will tell you that the most important aspect of being a journalist is to be impartial, objective, and to always report the facts - not your opinion. Everyone knows what objectivity means, yet do they all follow the rules? Is it even possible for journalists to be objective? Most importantly, is objectivity a concept that even exists? I’m going to examine the evidence. We live in a word where most journalists and news corporations are labeled as being corrupt , biased and deliberatelyRead MoreObjectivity in Journalism1988 Words   |  8 PagesJournalists should express their ideologies and opinions while covering poverty, however, at the same time they should aim to maintain the objectivity and impartiality standards for effective and truthful and accurate reporting. In news reporting, objectivity is seen as one of the chief values for journalists. The objectivity norm guides to separate the facts from opinions and focus on reporting only the factual content, resulting in neutral and detached reports rather than emotional ones (SchudsonRead MoreEssay about Objectivity in Journalism968 Words   |  4 PagesObjectivity in Journalism Public journalism has changed much during its existence. Papers are striving to actively involve readers in the news development. It goes beyond telling the news to embrace a broader mission of improving the quality of public life. The American style of journalism is based on objectivity and separates us from the bias found in most European partisan papers. American journalism is becoming too vigilant in being objective that the dedication to investigatingRead MoreIs There Any Objectivity in Journalism and Public Realtions? Essay examples805 Words   |  4 Pagesrespect and esteem. In order to be a good professional, a journalist has to work in many levels. It is very important to make research, to take photos or videos and to be sure of the authenticity of the story. Then the story should be written with objectivity before being published to newspapers, magazines, websites, the radio or on TV. People should be informed properly. If the information or the facts are presente d as they are, this authenticity will separate the good journalist from the rest. On theRead MoreAndrew Stephens s Beyond News : The Future Of Journalism891 Words   |  4 PagesMany critics reject the notion of objectivity on the grounds that no person can be objective because we have biases and a variety of conflicts that we bring to our jobs. Mitchell Stephens, author of Beyond News: The Future of Journalism offers an argument against objectivity. Stephens states that objectivity is impossible because as much as one may try to disappear from the work, there is a kind of meditation that takes place in journalism no matter what, (117). By selecting who to interview or whichRead More Journalism and Social Media1319 Words   |  6 PagesBecause I am a journalism student, I have talked, researched and discussed with many of my fellow students and faculty members about the topics above. I am choosing to talk about this because I think it is important and they are pertinent issues in the journalism field. 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Declines in newspaper readership and television news viewing among many Americans suggests that objectively reported news is a failing philosophyRead MoreObjectivity And The Social Responsibility Theory936 Words   |  4 PagesPart I: Objectivity in journalism is claimed by many media sources yet is one of the hardest things to find when searching the news. An objective view in journalism associates itself with the social responsibility theory, in which a person must provide a variety of views for a piece of information given to the public (Grossber 383). While many journalists may claim they are objective, this type of communication to the public is difficult to achieve, as a natural bias develops within a person fromRead MoreClim ate Change Denial and the Media1506 Words   |  7 Pagesreceived three times the coverage of environmental issues (Project for Improved Environmental Coverage). 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Financial Accounting Cocoa Ltd

Question: Discuss about the Financial Accountingfor Cocoa Ltd. Answer: Introduction: Cocoa Ltd is carrying out the business of departmental store and applied Straight-line method for depreciation for the year ended 30th June 2015. The company is earning very high profit and expecting to maintain the same during 2016 and 2017. However, the economists are expecting that in the coming years that is, in 2018 and 2019. Based on the forecasting of economists the company approached their accountant to show less profit in 2016 and 2017 and wants to transfer it to 2018 and 2019, if possible. To implement the requirement, their accountant suggested them to change their method of depreciation from Straight-line method to Sum-of-years-digit method. Andrea, the accountant of Cocoa Limited was facing a problem, as she was worried regarding the renewal of her contract with the company. In spite of the fact that she was fully conscious that her act was not ethical, nonetheless she made the alteration in the financial report. Thus, the probable impact of this act is as follows: Communities, Governments, customers, suppliers, creditors, managers, shareholders will be affected as they will not be able to know the true position of the company It will lead to lack of transparency, integrity and contravention of objectivity. Choice of Depreciation: AASB 116 recommends various acceptable method of depreciation that suggests the systematic allotment of cost over the useful life of the asset. AASB does not stipulates any particular method of depreciation to be applied by any company. An organization can apply any of the acceptable method for calculating depreciation (Laing and Perrin 2014). However, paragraph 60 of the AASB explains that the chosen method must result in best indication of sample in which the probable future economic benefits of the assets are expected to be absorbed by the entity. The method of depreciation should be reassessed at the end of each accounting year and should report if there is any change in the method of depreciation. Generally, once a company adopts a particular method of depreciation, they should apply it constantly over the useful life of the asset. All the companies are needed to disclose the chosen method of depreciation in the annual report (AASB 2015). Straight-line method: Straight-line method of depreciation states equal amount of deduction as depreciation for each year over the useful life of the asset. As per the straight-line method, depreciation is calculated by the following formula: Depreciation = Cost-Estimated residual value)/estimated useful life (Paull 2016). Sum of the years method of depreciation: Under the sum of years method of calculating depreciation, the amount of depreciation decreases over years continuously. Under this method, more amount of depreciation will be written off in the beginning as compared to the ending years. The depreciation is calculated using the following formula: Depreciation = Reverse working life digit*(Cost of fixed asset- Scrap)/Sum of life years digit (Hastings 2015). This method of depreciation is also called as SYD method. One of the important objectives under this method is that it charges more amount of depreciation in the beginning years as more of the fixed assets are utilized in the beginning years as they are bought new. Therefore, the first years depreciation are calculated by multiplying the fixed assets cost with the end years digit ratio and sum of working life years digits. In the same way, depreciation are calculated over the all year and the amount of depreciation will decrease fast (Haddadi 2014). Objective and Application of AASB 116: Objective: the main objective of this standard is to advise the accounting treatment for fixed asset so that the users of the financial statement can distinguish the data about the companys investment. The major issue in fixed assets accounting are the identification of the asset, determining their scrap value and their useful life, charges of depreciation and impairment charges, if any (Laing and Perrin 2014). Application: This standard is applicable to: All the companies those are required to prepare the financial statements and reports with consideration to Part 2M.3 of the Corporation Act and which is a reporting company Financial statements of general purpose for each reporting company (Newberry 2014). Ethics: Ethics and the value of ethical consideration have taken an important place as the stress placed on companys business by the creditors, shareholders and other interested parties who can be affected by the financial performance. It is not unexpected therefore that a recent assessment of investment management firms exposed that approximately three-quarters of the participants felt that unethical performance, such as insider trading, personal trading, and fraudulent financial reporting are the segments for big concern. Another assessment pointed out that approximately half of more than 700 human resource experts said that they feel stress to negotiate their organizations' values of ethical conduct of business (Zadek, Evans and Pruzan 2013). The factors, which increased the concern about ethics, are internationalization of the economy that has a combination of socioeconomic and cultures and systems. Progressively, a company cannot presume that what is measured as appropriate in its domestic market would be suitable in any other market. Technological know-how has helped the globalization tendency and made the impact of illegal decision and corporate dishonesty more transparent. Increasing competition raised the stress to cut corners, to earn an economical edge. The significance of meeting the forecasts for net income and Earnings per share has radically increased the enticements for companies to influence their earnings to meet the analysed target. Finally, increasing the expectations of public for ethical corporate activities and the capability to use the legal system to be remunerated for illegal and unethical corporate activities have enlarged the risk of organizational and personal liability. Expectations of high leve l of ethical corporate behaviour are increasing, as organizations face economic and legal punishment for practicing illegal and unethical activities (Harrison and Van der Laan Smith 2015). Governance: Corporate governance states the application of power over corporate entities. Corporate transparency explains the degree to which a corporation's activities are noticeable by outsiders. Transparency is one of the major steps to corporate governance and assures that management will not engage in unlawful and improper activities as their behaviour will be examined. To attain transparency, a company should accept accurate accounting policies, make full disclosure of companys data and make disclosure of divergence of interests of the controlling shareholders or directors (Michelon and Parbonetti 2012). A major aspect of good governance is transparency, which integrates a system of balances and checks among the board of management, directors, stakeholders and auditors. Disclosure of significant issues concerning the company shall be reported in timely and balanced manner to assure that all investors have right to use the factual and clear information. In total, it increases the behaviour and control and that sustain efficient accountability for performance result. A company is more probable to attain better result when corporate governance practices of transparency are given importance within the organization. On the other hand, firms with poor corporate governance are not likely to perform better in the long-run (Al-Maghzom, Hussainey and Aly 2016). Change in method of Depreciation Change in the method of depreciation is allowed only under the following circumstances: Application of new method is needed by the accounting standard or law Change is required for better management of annual statements When the depreciation method is changed, the amount of depreciation shall be recalculated with consideration to the new method beginning from the date of the asset coming into use. The shortfall or surplus resulting from the recalculation shall be adjusted in the books of accounts through recording an adjusting entry. If the change results into shortfall, the shortfall shall be adjusted against the profit and loss account and in case of surplus, the surplus amount shall be added to the profit and loss account. As per the accounting policy the effect of change in method of depreciation should be computed and disclosed in the annual statement (Stunguriene and Christauskas 2014). Effect of non-Disclosure on Shareholders: Shareholders are the person, who has substantial interest in the investment and earnings of the company. Shareholders represent considerably a wide group as they involve any person who is interested in success and failures of the company. This group involves not only the shareholders but also the communities, customer, creditors and government. Depreciation is regarded as non-cash transaction as it is an modification to the net earnings that permits the organizations to write off the definite amount from the value of the asset over its useful life. Shareholders equity is utilized to recognise the companys equity. Higher amount of net revenue raises the shareholders equity by increasing the retained earnings (Rice and Weber 2012). Expense of Depreciation is a metric used in concluding adjusted total income for the purpose of tax. The AASB require companies to circulate statement of net revenue. As a result, the companies circulate that one, which presents a lower amount of net income. The statement of net income is not prepared with the investors consideration. The most perceptive investor only adds back the depreciation to net revenue in order to verify actual operating revenue. While expenditure of depreciation is stated in the statement of income, equity of stockholders is presented in the statement of financial position. It presents that fraction of companys properties that are held in absolute form and not from the funds, which are borrowed. The equation of statement of financial position is, assets equals to stockholders' equity plus liabilities. Only if a firm has $0 equity for stockholders' then only payment for all the assets are made with debt funds and vice versa. Stockholders' equity involves retained earnings from generated revenue and investment funds arrived from issuing stock each year. High amount of net income results into a high amount of retained earnings that increases shareholders' equity, especially when the received cash is utilized to disburse obligations. As depreciation is not an example of real cash incident, it is tough understand how it really influences the equity in a company (Ioannou and Serafeim 2014). Effect of non-Disclosure on Consumers: Consumers make their decision about investment based on the financial statement. They assess the performance of the company as per the statements of accounts. If the required transactions are not disclosed properly or are misstated, it will influence the customers decision and they will not be able to take proper decision (Kim et al. 2012). Effect of non-Disclosure on Creditors: Creditors go through the financial statements before allowing any credit to any company. If the financial statement is misstated and depending on the statement the creditors allow credit to the company, chances are there that their money may sink in future. To allow any new credit also the creditors depend on the financial statement. Therefore, if it is misstated or the material factors are not disclosed properly, creditor will not be in a position to know the companys actual position (Ball, Jayaraman and Shivakumar 2012). Suggestion: Showing less profit in one period than actual and keep it reserved for future is against the accepted principle. So the decision of general manager, Max Cocoa of Cocoa Ltd of approaching their accountant and asking her to find a way to show the less profit in next two years that is in 2016 and 2017 and transfer the same to 2018 and 2019 is against the accepted accounting principles and ethics. On the other hand, Andrea, the accountant of Cocoa Limited was facing a problem, as she was worried regarding the renewal of her contract with the company. In spite of the fact that she was fully conscious that her act was not ethical, nonetheless she made the alteration in the financial report. She even did not disclose the fact that the company changed its method of depreciation from straight line method to sum of years digit method as she felt that Max did not explain the reason of change properly. However, the disclosure of material fact should be as the accounting principles and not as per the feeling of accountant. The accountant here should be held guilty for not disclosing the fact of changing the method of depreciation. Therefore, the company Cocoa Ltd should disclose their profit and method of changing depreciation properly in their financial statements and notes to account. Reference: AASB, C.A.S., 2015. Investment Property. Al-Maghzom, A., Hussainey, K. and Aly, D.A., 2016. Corporate Governance and Risk Disclosure: Evidence from Saudi Arabia.Corporate Ownership and Control Journal,13(2). Ball, R., Jayaraman, S. and Shivakumar, L., 2012. Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis.Journal of Accounting and Economics,53(1), pp.136-166. Haddadi, M.H., 2014. The Study of Accumulated Depreciation and Stock Prices in Iranian Industries.The International Journal of Business Management,2(9), p.254. Harrison, J.S. and Van der Laan Smith, J., 2015. Responsible accounting for stakeholders.Journal of Management Studies,52(7), pp.935-960. Hastings, N.A.J., 2015. Further Financial Topics. InPhysical Asset Management(pp. 481-496). Springer International Publishing. Ioannou, I. and Serafeim, G., 2014. The consequences of mandatory corporate sustainability reporting: evidence from four countries.Harvard Business School Research Working Paper, (11-100). Kim, J.W., Lim, J.H. and No, W.G., 2012. The effect of first wave mandatory XBRL reporting across the financial information environment.Journal of Information Systems,26(1), pp.127-153. Laing, G.K. and Perrin, R.W., 2014. Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models.International Journal of Critical Accounting,6(5-6), pp.509-519. Laing, G.K. and Perrin, R.W., 2014. Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models.International Journal of Critical Accounting,6(5-6), pp.509-519. Michelon, G. and Parbonetti, A., 2012. The effect of corporate governance on sustainability disclosure.Journal of Management Governance,16(3), pp.477-509. Newberry, S., 2014. The use of accrual accounting in New Zealands central government: Second thoughts.Accounting, Economics and Law,4(3), pp.283-297. Paull, C., 2016. Alternative assets insights: Fixed assets-a case for further inspection.Taxation in Australia,51(6), p.325. Rice, S.C. and Weber, D.P., 2012. How effective is internal control reporting under SOX 404? Determinants of the (non?) disclosure of existing material weaknesses.Journal of Accounting Research,50(3), pp.811-843. Stunguriene, S. and Christauskas, C., 2014. Benefits of Applying Different Depreciation Methods of Long-term Tangible Assets in a Company.Social Sciences,82(4), pp.38-47. Zadek, S., Evans, R. and Pruzan, P., 2013.Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge.