Enders Game :: essays research papers

The book starts off with Ender getting his monitor off. A monitor is something that they but on the back of these peoples necks to see if they are a good candidate to be a general to fight the buggers. The buggers are aliens. Well, since he is not monitored anymore people who have always wanted to fight him can now fight them. He ends up winning all of the fights and he goes home. As it turns out taking off his monitor was a test to see how he would handle people that fight him. A general then explains that he want to send Ender to battle school so he can learn how to fight in space. Ender decides to go. When he gets there he finds out that it is very tough. He ends up killing 2 kids and breaking count less numbers of bones in the 4 years that he is there. While he is there he plays a virtual reality game. When he beats the game the computer makes up a place called the end of the world. There are some very disturbing things here. Eventually Ender graduates battle school (2 years earlier that anybody has ever graduated, he's a genius.) He then goes to command school were he learns how to control fleets of star ships. They put him in a simulator and he is given many missions to fly. Then one day his inspectors say that today is his final mission before they grade him. He up agents a whole planet and a vast number of ships. He ends up winning by using a secret weapon on the planet that blows it up. When he finishes the battle he realizes that everyone is cheering behind him. When he asks why they tell him that all of his missions were real ones against the buggers and that he had just destroyed all of the buggers. My favorite character in this book is Ender. He is my favorite character for many reasons. One reason is that he is really smart. He has a photographic memory and he has a 200 IQ. He also could out smart adults when he was 5. Another reason why I like him is because he likes to play video games. He says that they make him even smarter. Another reasons why I like Ender is because he doesn't let people take advantage of him.

The Benefits Of Income Smoothing Accounting Essay

When entities experience exogenic or endogenous dazes they turn to the finance section to decide the issue, due to fiscal instability. It is of import to cognize what income smoothing is and the benefits and costs it can convey to a concern. This essay will critically measure and place the nature and effects of income smoothing. What is income smoothing and what are the nature and effects of it? Income smoothing is defined as, â€Å" the procedure of pull stringsing the clip profile of net incomes to gaining studies to do the reported income less variable, while non increasing reported net incomes over the long-term † Riahi-Belkaoui ( 2007 ) . Income smoothing would be used by houses to take volatility in net incomes by equilibrating the fluctuated extremums over the old ages. Its primary aim is to smooth income variableness, by take downing income during good old ages and as a consequence postpone them for usage during the bad old ages, Beidleman ( 1973 ) . Beidleman suggested two grounds why direction would desire to smooth income. First, a stable earning can back up a higher degree of dividends than a variable net incomes watercourse. Second, the ability to counter the cyclical nature of reported net incomes are likely to cut down the correlativity of a houses expected returns with returns on the market portfolio. This shows that income smoothing will profit houses in the short term as it can assist the house achieve a stable fiscal place. Companies can retain their repute and accomplish company aims, such as short tally net income maximization ( MC=MR ) . This can be achieved by changing some accounting policies and pu ll stringsing accumulations. However, in the long tally houses will be extremely hazardous and may confront settlement jobs. If a house wants to smooth its income, it needs to be consistent? However, one may inquire is this accomplishable? It is non accomplishable because there are other factors, which would necessitate to be considered which could act upon a house ‘s determination. Income smoothing can be traced back to the book of entries, and will be internally done by direction, as this is the initial point of income smoothing. Firms may besides pull strings stock list figures to smooth income. It is of import that the stock lists sums are accurate, and comply with the relevant accounting criterions ( IAS2 ) . â€Å" †¦ the define patterns, to contract the differences and fluctuations in those patterns and to guarantee equal revelation in the histories † Elliot & A ; Elliot ( 2007 ) . The nature of income smoothing can be identified by using the Eckel ‘s ( 1981 ) â€Å" Income variableness method of analysis † . The method makes two differentiations. First differentiation is made between an knowing or designed smoothing and a natural smoothing. The 2nd differentiation is to sort the knowing or designed smoothing with either an unreal smoothing or a existent smoothing, Riahi-Belkaoui ( 2007 ) . Eckel ‘s suggested that income smoothing can happen due to â€Å" window-dressing † figures. This shows that income smoothing will non take into consequence external influences and will non hold any consequence on hard currency, because figures are merely manipulated, which means there is a displacement in costs and/or gross from one period to another. He suggested that income smoothing can be accomplished by â€Å" picks and timing of buying, engaging production investing, gross revenues, capital budgeting, research and development, advertisement and other determinations † Ibid ( 2007 ) . From a house ‘s position, a house may change its income, in order to better their public presentation for future, based on their past public presentations during the fiscal period. Besides, the authorities would desire to cognize how the houses are executing, due to revenue enhancement intents. Firms may desire to minimize net incomes, so they can cut down revenue enhancement liabilities. By pull stringsing informations, the house can be in more danger and they could be in a revenue enhancement fraud. In an article â€Å" Is income smoothing ethical, † Gin Chong has identified three countries where income smoothing can profit houses. First, houses will hold to run into demand, and this can be achieved through prediction. As a consequence, meeting prognosiss will profit the house in short term, as they can do certain that demand is being met. A director ‘s aim may be to gain higher income, by spread outing the concern. However, sometimes directors can non to the full run into these prognosiss and they decide to smooth income. If income smoothing is managed expeditiously in accomplishing the house ‘s aims, so this would let directors to gain higher net incomes and fillips. However, if there is an organizational construction alteration, where direction is rotated, and so direction would alter. Therefore the determinations and direction manners and techniques would alter as directors would hold new aims for how they want the house to be managed. Furthermore, there a re several facets which can forestall directors from income smoothing. This can be like external influences like competitory markets, which would cut down the house ‘s opportunities of income smoothing. Second, houses will necessitate to run into public presentation aims. The importance of public presentation rating is that it can help the house to run into ends of the concern which are required to be to happen alternate methods of accounting for dealing. If directors are seeking to gain higher net incomes, so they can pull strings the figures, so that the statements show that the house is executing good. This would supply directors with a higher income wage, which would be an inducement for them. Therefore, from the director ‘s position, they have the authorization and control to transform the net incomes, so that they can gain a higher fillip. However, this top-down attack can be seen as unjust for others who are at lower degrees. As they could be working difficult to accomplish the houses aims and they would have low inducements and do de-motivation. Finally, houses would necessitate to avoid misdemeanors of debt agreements. The house would hold to take actions in order to avoid debt agreement. If a breach is found, so the other party may increase involvement rate and demand their money back instantly. This would do short-run hard currency flow issues for the house and in the long tally it can do the â€Å" traveling concern construct † for the administration. This can be avoided by smoothing income, by increasing net incomes. This would profit houses as it can assist them last in the short term. Aggressive net incomes direction is a cardinal issue which would necessitate to be considered. Firms may hold commercial force per unit area, which may coerce houses to pull strings informations to do histories look good. For illustration, the importance of run intoing marks to guarantee occupation security for managers, direction and employees would enable the direction to smooth income. However, this job with aggressive net incomes direction could be that the capital markets would be misled into the house ‘s public presentation and profitableness. This is because gross will non be recognised accurately, accumulations will be deceptive and liabilities will be estimated. When economic conditions are unstable, it can be assumed that houses would be more likely to utilize aggressive net incomes direction and income smoothing. Firms would be demoing one-year positive fiscal statements. In UK, harmonizing to the accounting ordinances â€Å" Companies Act 2006 † , when fixing one-year histories, an hearer is responsible for corroborating whether histories comply with the accounting criterion and demo â€Å" a true and just position of the company † . If histories are non following, so houses are transgressing the statute laws. The benefit of holding this ordinance, so that histories comply with regulations and income smoothing can be stopped. Accounting ordinances will hold a immense impact on the house ‘s histories, as some concerns will non follow with the international criterions due to frequent alteration. Accounting organic structures want to accomplish convergence in future, by making one worldwide set of criterions, which will be more compatible. Stakeholders like stockholders would be trusting on this type of information, as they would be interested in puting in the company. The high returns from the company would supply inducements for them to put, as they would be able to have higher dividends. Income smoothing would hold a negative impact for stockholders, as they will acquire a false feeling that the company is executing good. This would non profit them as they would hold taken a bad by puting into a company which manipulated informations. This would intend they would be extremely likely to lose the sum they invested into the company, if the house went into receivership. For that ground, it is critical to keep investor ‘s assurance in published one-year studies, as this will help towards growing of the house. The Auditing Practices Board ( APB ) can step in to take action on aggressive net incomes direction and income smoothing. They can assist to do certain the fiscal statements comply with the Company ‘s Act 2006 and besides, it can help the hearers to be more watchful and understand how they can better scrutinizing for future, by placing and reacting to aggressive net incomes and income smoothing faster. Grant ( 2001 ) Overall, the direction should see all stakeholders ‘ position and any determinations made should profit the house and guarantee the house will go on in being. However, in the existent life, it would be hard to happen whether any income smoothing methods have taken. Besides, to what extent the figures have been manipulated would be difficult to mensurate. Good income smoothing will take topographic point if the direction will be able to make a stable fiscal public presentation by sing all concern aims and taking into stakeholders demands, without transgressing any statute laws.

What Makes A Serial Killer - 2668 Words

Abstract What makes a serial killer? Some people say it depends on the race. (See figure 4). Others say it has to do with a person’s upbringing. A known American serial killer named Jeffrey Dahmer, who was born May 21, 1960 in Milwaukee, Wisconsin. Was Dahmer born with the genetic make-up of a serial killer already encoded into his DNA? Did the effect of his childhood turn him into this monster? I will define the term serial killer, according to the FBI. Also, I will go into detail as to what motivates a serial killer. Society thinks that someone that has a horrible upbringing, children who are molested or abused in some way, automatically turn into these monsters, but what happens with someone like Jeffrey Dahmer who had a seemingly normal childhood? What made Dahmer a dangerous guy and most importantly, what happened with the outcome of Dahmer’s trial? I will also cover his untimely demise on November 28, 1994 at the Columbia Correctional Institution in Portage, Wisconsin, wh en he was just thirty four years old. Keywords: serial killer, Jeffrey Dahmer, victims There are so many different definitions of a serial killer now a days, but there are certain stipulations when defining a serial killer. The first would be the number of murders associated with a person. According to the Federal Bureau of Investigators, the definition of a serial killer is: (FBI, 2014), two or more killings that are committed by one person at separate events andShow MoreRelatedWhat Makes A Person A Serial Killer? Essay1591 Words   |  7 PagesWhat makes a person a Serial Killer?How are serial killers caused? Serial Killers are people who kill at least 3 people in separate events with a very little cooling off period between each kill. The kills are performed in a unique fashion and the the serial killer has something that they are known for called a signature.Serial Killers are frightening psychopaths because they don t show human emotions-empathy, conscience, or remorse.What makes a serial killer different then regular peopleRead MoreSerial Killers : What Makes Us Kill? Essay1718 Words   |  7 Pagesunderstanding of what a serial killers mind is like, why serial killers are so popular in American pop culture and, the basic fascination and interest in serial killer cases and, review basic facts and ideas of how we can stop or try to limit cases of serial killer violence and crime, through studies and research. 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Prado was a Miami cop who started with smaller crime and worked his way up to becoming a serial killer. †Prosecutor David Waksman told the Miami Herald: He wasRead MoreSerial Killers in Modern Society1558 Words   |  6 PagesSerial Killers in Modern Society Introduction For hundreds of years, serial killers have actually been a huge fascination all over the world. Even though society has an undeveloped idea as to what a serial killer is and how they function, there is much more to serial killers that people are probably unaware of. In spite of classic myths regarding serial killers which are displayed a lot in movies, this essay will recognize serial killers as irregular as the individual that utilizes various strategiesRead MoreThe Negative Effects Of Serial Killers1369 Words   |  6 Pagescauses for people wanting to commit mass murder (serial killers), but these murders also affect the lives of many other people and their families. There are no positive effects when this happens, there are only negative effects on every person involved. The cause always starts with the serial killer, the victim never causes it. There are multiple effects on the serial killer, victim, the victim’s family, and the community (Violent Loss). Many serial killers are created due to psychological disorders andRead MoreSerial Killers And The Criminal Justice System1704 Words   |  7 Pages Serial Killers A serial killer by definition of the Federal Bureau of Investigation is a person who kills three or more people on different occasions (Barkan and Bryjak 70). Serial killers have been present in societies all throughout history, giving researchers opportunities to study them and bringing attention to their name. Fear and fascination with them enables the media to intrigue society as it creates TV shows, movies, and documentaries about famous serial killers of the past andRead MoreSerial Killers1314 Words   |  6 Pages like serial killers, and what drives them to do what they do. Many scientists are still researching whether or not if serial killers are driven by the way they were raised or if it is a part of their genes. This literature review will analyze what people think about the nature versus nurture debate. It will talk about the nature side and the nurture side of the debate. What is a serial killer? Eric Hickey (2012) in â€Å"Serial Killers: Defining Serial Murder† defines what a serial killer is exactlyRead More Serial Killers: Monsters or Mentally Ill Essay1571 Words   |  7 Pages Studies show that traits of a serial killer can be seen in a person at a very young age. Most warning signs go unnoticed which is why the growth of the killer continues. A thing such as animal cruelty is one of many clues inside the growth of a serial killers mind â€Å"They often start out their careers by maiming, harming, and torturing small animals.† â€Å"In extreme cases, they have been known to spend hours inflicting a slow death on animals...this is a form of control that allows them the power to