What Is a Digital Asset

Our world has become a digital one. You see its digital fingerprints in virtually every aspect of 21st-century life. We stream movies & shows on smartphones, store photos & documents in the cloud, and create apps to cover a wide spectrum of activities. These digital assets are everywhere. Related: What is marketing asset management? For a company, a digital asset creates or augments its brand identity. Understanding the role that a digital asset plays in your success is crucial when you're managing or marketing a brand. Identifying a digital asset What is a digital asset in simple terms? At a basic level, a digital asset is content that's stored digitally and holds value to the company who uses it. This creates a broad spectrum of items that can be considered a digital asset. Photos, videos, images, slideshows, graphics, PDFs, spreadsheets, audio files, and even plain text documents all fall under the digital asset umbrella. For example, an .SVG file of your brand logo is a digital asset. So is the template for company letterhead. Advances in technology mean that what is considered a digital asset is always evolving. For your company, digital assets are going to include everything related to your brand messaging, products offered, and services rendered. If you have digital content that is uniquely identifiable and provides value to your company, it's considered a digital asset. Benefits of a digital asset Companies count on digital assets to serve a couple of distinct purposes. Such assets help build brand awareness. They can also influence a consumer's purchasing behavior. When used effectively, digital assets can help brands do a better job of engaging consumers and earning their business by offering personalized, relevant content that fits their needs. Think about it. Would you sell baby clothes & toys to a single person without any children? No. You would target parents with your products. Tailoring digital assets to fit the needs of your target audience sets successful brands apart from brands that fail. What makes digital content so important? The rise of social media has put a premium on visual content. When you check out platforms like Instagram, Facebook, Twitter and Pinterest, you'll notice a flood of visual posts featuring photos, short videos and GIFs designed to draw attention. These assets help brands connect with an audience via multiple channels and form the foundation of your brand identity. How should you manage digital assets? Making a good first impression and a lasting impression are both equally important in business. You want to manage digital files properly so you can always put your best foot forward in marketing and in communications, with vendors and customers alike. Before the digital age, managing brand assets meant keeping file cabinets stuffed with all sorts of materials around the office. It could easily get cumbersome and hard to track. Today, digital asset management (DAM) software takes the place of the file cabinet. It makes it easier to store, edit, share and protect your content. Employees can play an active, collaborative role in modifying and sharing documents, images and other digital media while remaining true to your company's brand voice. DAM software exists for the purpose of making all digital assets identifiable, searchable and discoverable. It incorporates metadata into the process, which is data — such as keywords or phrases — used to describe a particular digital asset. This makes it easier for your company to build a consistent and strong brand voice across all marketing channels. Take a holistic approach to digital assets As a solitary tool, DAM software will not be completely effective in keeping your brand voice loud, strong and memorable. Think of it in terms of owning a car. Getting an occasional oil change isn't the only thing you do to keep the engine running. You need to fill up other fluids, replace air filters, and do diagnostic checks to extend the life of your car. Managing digital assets operates on a similar principle. You need to incorporate DAM software into a larger toolbox you use to create and share content. DAM software can be fully integrated to aid other functions such as web content management or digital advertising platforms. It can also be specialized to focus on a narrower channel like media production or brand management. DAM software does come up short in key areas. It has no version control, no enforced brand guidelines, and no locked templates. The end result is chaos in systems where there should be order in building & maintaining a strong brand voice. Lucidpress can pick up where DAM software leaves off. It lets you design templates with the latest logos, colors & other assets that align with your brand. You can update brand assets seamlessly and finally get old logos out of circulation. With our brand templating platform, you can create everything from newsletters to social media ads through cloud-based software and a user-friendly interface that promotes real-time collaboration. Learn more about digital asset management in our comprehensive buyer's guide.

The narrator is told by his wife that she is having her...

The narrator is told by his wife that she is having her blind friend come spend a night at their house. His wife had just passed and is a very good friend with the wife and wants the blind man to come stay with them. The narrator is not very happy about the blind man coming to visit and asks the wife where she met him and to talk more about. She explains that she worked for him, she read to him. When the blind man pulls up, the narrator is already being judgmental and prejudiced towards the blind man. He does not even the slightest open mind about meeting this man that his wife has such a good relationship with. In the story Cathedral, Raymond Carver uses metaphoric symbols, an object title, and a dialect style to get across the message†¦show more content†¦He is very close minded and does not even bother to give this man a chance. He has a stereotype of the blind man before he even meets him and ends up having his thoughts changed. It is very unique that there is a true bli nd man in this story because of the true blindness we see in the narrator. The Narrator symbolizes blindness as he has trouble thinking about anybody but himself. The Blind Man is the secondary character because he is a very compassionate man who takes in everyone around him. â€Å"So I’ve been told, anyways. Do I look distinguished, my dear?† Asking the wife does he look good? Robert knows everything about the wife from their past of sending back and forth tapes of the past years. He is one of the wifes closest and true friends. We never exactly know what is said of one of Roberts’s tapes about the husband but we do know that he gives a full understanding of his idea of the person the Narrator truly is because not only does he get thoughts of other people but with the blindness as a personal defect it serves as a advantage to understanding people for who they truly are. Roberts wife has recently passed away even know it was recent we didn’t really hear much about her. Robert invites the narrator to draw a cathedral with him and shows him a different interaction he is capable of having with someone he barely knew. T he blindShow MoreRelated Raymond Carvers Cathedral Essay1098 Words   |  5 Pagesutilizes his character of the husband, who is also the narrator, in his short story Cathedral. From the beginning of the story the narrator has a negative personality. He lacks compassion, has a narrow mind, is detached emotionally from others, and is jealous of his wifes friendship with a blind man named Robert. He never connects with anyone emotionally until the end of this story. At the beginning of the story the husband is telling of a blind man coming to visit him and his wife. The narratorRead MoreAnalysis Of The Movie Cathedral Essay1478 Words   |  6 Pagesaround him that he spends his nights drinking and smoking as his wife says he has no friends. The only reason that he was talking to robert while his wife was asleep seems to be because he was either simply under the influence. The closing of the eyes relating to the communion in a cathedral as people kneel put their hands together and pray to a greater existence. Through his story he presents himself as cynical toward his wife and the blindman as the night continues and considers his conversation withRead MoreEssay about Lack of Vision in Carvers Cathedral1266 Words   |  6 PagesThe narrator in Raymond Carver’s Cathedral is not a particularly sensitive man. I might describe him as self-centered, superficial, and egotistical. And while his actions certainly speak to these points, it is his misunderstanding of the people and the relationships presented to him in this story which show most clearly his tragic flaw: while Robert is physically blind, it is the narrator who cannot clearly see the world around him. In the eyes of the narrator, Robert’s blindness is his definingRead MoreThe Lives and Works of Raymond Carver1692 Words   |  7 Pageshistory of short stories. Even though Raymond Carver left a long impact, his life was of the opposite. Like Raymond Carver’s famous award winning stories, his life was short. Raymond Carver was born on May 25th, 1938 in Clatskanie, Oregon, a mill town on the Columbia River. Carver grew up in Yakima, Washington. Carver had three members to his small family, his mother, his father, and brother. Carver’s only had one sibling, his younger brother, James Franklin Carver. Carver’s mother worked as a waitressRead MoreThe Dead By James Joyce2111 Words   |  9 Pagesclerk, described as having a â€Å"wine-red face† and the whites of his eyes are described as â€Å"dirty.† His very harsh physical description mirrors his huge temper. Farrington’s only outlets in life seem to be drinking and fighting, both of which feed to his enormous temper. Farrington’s son Tom is a victim of his rage, as well as his boss Mr. Alleyne. Farrington leaves work and skimps out on his tasks as he pleases, but does not get fired. He also yells at and makes fun of his boss. His anger causes himRead MoreNick Carraway s Next Door Neighbor2304 Words   |  10 Pages a young man from Minnesota – also the narrator of the story – moves to New York in the summer of 1922. He rents a house in the West Egg district of Long Island, a wealthy but unfashionable area populated by the â€Å"new rich†, a group who have made their fortunes too quickly to have made social connections. Nick’s next-door neighbor in West Egg is a mysterious man named Jay Gatsby, who lives in a huge mansion and throws extravagant parties every Saturday night. Nick is unlike the other inhabitants ofRead MoreEssay about The Razors Edge Study Guide23742 Words   |  95 Pagesto questions about man, God and the mea ning of life. This leads to stops in Germany, Spain and India, the latter destination finally answering some of his questions through the teachings of Eastern spiritual men. While Larry is traveling and searching for answers, his former fiancye, Isabel, marries someone because of money instead of love, and she must deal with the effects of the stock market crash. They meet up again in Paris, completely different people. Larry has found peace, while Isabel, aRead MoreAn Analysis of H.G. Wells’ Short Stories â€Å"Mr Skelmersdale in Fairyland†, â€Å"the Door in the Wall† and â€Å"a Dream of Armageddon†14742 Words   |  59 Pagespolitical essays. Unlike many authors of his time, Wells did not keep to one theme but produced stories of different genres. He wrote fairy tales, science fiction, fantasy novels and realistic novels, and some times used several different genres in the same stories. He was not only interested in science, but he was also a politic ally active socialist and he wrote many essays and letters criticising the political situation of his time. Lovat Dickson describes his work as the â€Å"annals of a social revolutionRead MoreThe Awakening Study Guide9992 Words   |  40 Pagesneat and orderly in appearance and has an impatient manner. He and his wife, Edna, and their two children are vacationing at Grand Isle for the summer. 3. What does the following quotation tell you about Là ©once’s attitude toward his wife? He looked â€Å"at his wife as one looks at a valuable piece of personal property which has suffered some damage.† He considers her as property, not as a person; he also considers the appearance of his possessions as very important. 4. Who is Robert Lebrun? He isRead MoreGreat Expectations- Character Analysis Essay10289 Words   |  42 PagesEstella, but any criticism directed at her is largely undeserved. She was simply raised in a controlled environment where she was, in essence, brainwashed by Miss Havisham. Nonetheless, her demeanor might lead one to suspect that she was a girl with a heart of ice. Estella is scornful from the moment she is introduced, when she remarks on Pips coarse hands and thick boots. However, her beauty soon captivates Pip and she is instilled as the focal point of his thoughts for much of the remainder of

Biography of Annie Jump Cannon, Classifier of Stars

Annie Jump Cannon (December 11, 1863–April 13, 1941) was an American astronomer whose work in star cataloging led to the development of modern star classification systems. Along with her groundbreaking work in astronomy, Cannon was a suffragist and activist for women’s rights. Fast Facts: Annie Jump Cannon Known For: American astronomer who created the modern star classification system and broke ground for women in astronomyBorn: December 11, 1863 in Dover, DelawareDied: April 13, 1941 in Cambridge, MassachusettsSelected Honors: Honorary doctorates from University of Groningen (1921) and Oxford University (1925), Henry Draper Medal (1931), Ellen Richards Prize (1932), National Womens Hall of Fame (1994)Notable Quote: Teaching man his relatively small sphere in the creation, it also encourages him by its lessons of the unity of Nature and shows him that his power of comprehension allies him with the great intelligence over-reaching all. Early Life Annie Jump Cannon was the eldest of three daughters born to Wilson Cannon and his wife Mary (neà ¨ Jump). Wilson Cannon was a state senator in Delaware, as well as a ship builder. It was Mary who encouraged Annie’s education from the very start, teaching her the constellations and encouraging her to pursue her interests in science and math. Throughout Annie’s childhood, mother and daughter stargazed together, using old textbooks to identify and map out the stars they could see from their own attic. Sometime during her childhood or young adulthood, Annie suffered major hearing loss, possibly due to scarlet fever. Some historians believe she was hard of hearing from childhood onward, while others suggest that she was already a young adult in her post-college years when she lost her hearing. Her hearing loss reportedly made it difficult for her to socialize, so Annie immersed herself more completely in her work. She never married, had children, or had publicly known romantic attachments. Annie attended Wilmington Conference Academy (known today as Wesley College) and excelled, particularly in math. In 1880, she began studying as Wellesley College, one of the best American colleges for women, where she studied astronomy and physics. She graduated as valedictorian in 1884, then returned home to Delaware. Teacher, Assistant, Astronomer In 1894, Annie Jump Cannon suffered a major loss when her mother Mary died. With home life in Delaware becoming more difficult, Annie wrote to her former professor at Wellesley, the physicist and astronomer Sarah Frances Whiting, to ask if she had any job openings. Whiting obliged and hired her as a junior-level physics teacher—which also enabled Annie to continue her education, taking graduate-level courses in physics, spectroscopy, and astronomy. To continue pursuing her interests, Annie needed access to a better telescope, so she enrolled at Radcliffe College, which had a special arrangement with nearby Harvard to have professors give their lectures both at Harvard and Radcliffe. Annie gained access to the Harvard Observatory, and in 1896, she was hired by its director, Edward C. Pickering, as an assistant. Pickering hired several women to assist him on his major project: completing the Henry Draper Catalogue, an extensive catalogue with the goal of mapping and defining every star in the sky (up to a photographic magnitude of 9). Funded by Anna Draper, Henry Draper’s widow, the project took up significant manpower and resources. Creating a Classification System Soon into the project, a disagreement arose over how to classify the stars they were observing. One woman on the project, Antonia Maury (who was Draper’s niece) argued for a complex system, while another colleague, Williamina Fleming (who was Pickering’s chosen supervisor) wanted a simple system. It was Annie Jump Cannon who figured out a third system as a compromise. She divided stars into the spectral classes O, B, A, F, G, K, M—a system which is still taught to astronomy students today. Annie’s first catalog of stellar spectra was published in 1901, and her career accelerated from that point on. She received a master’s degree in 1907 from Wellesley College, completing her studies from years earlier. In 1911, she became the Curator of Astronomical Photographs at Harvard, and three years later, she became an honorary member of the Royal Astronomical Society in the U.K. Despite these honors, Annie and her female colleagues were often criticized for working, rather than being housewives, and were often underpaid for long hours and tedious work. Regardless of criticism, Annie persisted, and her career flourished. In 1921, she was among the first women to receive an honorary doctorate from a European university when the Dutch university Groningen University awarded her an honorary degree in math and astronomy. Four years later, she was awarded an honorary doctorate by Oxford – making her the first woman to receive an honorary doctorate of science from the elite university. Annie also joined the suffragist movement, advocating for women’s rights and, specifically, the extension of the right to vote; the right to vote for all women was finally won in 1928, eight years after the Nineteenth Amendment in 1920. Annie’s work was noted for being incredibly rapid and accurate. At her peak, she could classify 3 stars per minute, and she classified around 350,000 over the course of her career. She also discovered 300 variable stars, five novas, and one spectroscopic binary star. In 1922, the International Astronomical Union officially adopted Cannons stellar classification system; it is still used, with only minor changes, to this day. In addition to her work on classifications, she served as a sort of ambassador within the astronomy field, helping forge partnerships among colleagues. She assumed a similar role for the astronomy field’s public-facing work: she wrote books presenting astronomy for public consumption, and she represented professional women at the 1933 World’s Fair. Retirement and Later Life Annie Jump Cannon was named the William C. Bond Astronomer at Harvard University in 1938. She remained in that position before retiring in 1940 at the age of 76. Despite being officially retired, however, Annie continued to work in the observatory. In 1935, she created the Annie J. Cannon Prize to honor women’s contributions to the field of astronomy. She continued to help women gain a foothold and gain respect in the scientific community, leading by example while also lifting up the work of fellow women in science. Annie’s work was continued by some of her colleagues. Most notably, the famous astronomer Cecilia Payne was one of Annie’s collaborators, and she used some of Annie’s data to support her groundbreaking work that determined that stars are composed primarily of hydrogen and helium. Annie Jump Cannon died on April 13, 1941. Her death came after a long illness and hospitalization. In honor of her countless contributions to astronomy, the American Astronomical Society presents an annual award named for her—the Annie Jump Cannon Award—to female astronomers whose work has been especially distinguished. Sources Des Jardins, Julie.  The Madame Curie Complex—The Hidden History of Women in Science. New York: Feminist Press, 2010.Mack, Pamela (1990).  Straying from their orbits: Women in astronomy in America. In Kass-Simon, G.; Farnes, Patricia; Nash, Deborah.  Women of Science: Righting the Record. Bloomington: Indiana University Press, 1990.Sobel, Dava.  The Glass Universe: How the Ladies of the Harvard Observatory Took the Measure of the Stars. Penguin: 2016.

Annotated Bibliography Women s Equality - 1611 Words

Jessica Boldman ENGL 1102-07 16 September 2015 Women’s Equality in Sports: Annotated Bibliography Women’s equality is an issue that has been around for awhile. While women have been given many rights to increase equality, including the right to vote and go to college, the problem hasn’t completely vanished. One area that still sees this is in sports. Women’s sports do not draw nearly as many fans and are not covered in the media as much as men’s sports, pay differences between male and female athletes are large, and female athletes have to wait longer to start their professional career than men, which risks their professional career before it even starts. In today’s world, men’s sports seem to always be in the spotlight while women’s sports do not draw much attention, as if women who play sports are not taken seriously. This happens on all levels of sports, and I have personally experienced it myself through basketball in high school. While the gym would be full for any of the boys’ games, our games had very little support with almost empty bleachers. When it comes to the professional level, when women’s sports do get covered by the media, most people judge female athletes more on their looks rather than their athletic skill, which is negative and unfair. Duru, N. Jeremi. â€Å"Hoop Dreams Deferred: The WNBA, The NBA, And The Long-Standing Gender Inequality At The Game’s Highest Level.† Utah Law Review 2015.3 (2015): 599-603. Web. 8 September 2015. Although this articleShow MoreRelatedShould Women Be Allowed For Wear A Niqab Of Face1356 Words   |  6 Pages1 - What is the social problem/issue that you will be researching (your topic)? Should women be allowed to wear a niqab of face veil to civic ceremonies? 2 - What do you currently know about this topic? â€Å"Niqab† is not ancient â€Å"traditional dress in most Muslim countries, but is a fairly recent innovation. Niqab is not mandated in the Quran; it arose later as a Muslim custom. Niqab have been banned in several Muslim countries or places in the Muslim world. There is nothing in Qu’rem supporting niqabRead MoreAffirmative Action- Negative Team1486 Words   |  6 Pagestechnically been abolished by the late 1800’s, issues over race still remained prominent. Regulations such as â€Å"Jim Crow Laws†, that claimed to provide â€Å"separate but equal† facilities, only helped to segregate minorities and treat them as second class citizens. In response to such suppressive inequalities, the United States decided to pass the Civil Rights Act of 1964, outlawing major forms of discrimination against racial, ethnic, religions, and women. In 1961, President Kennedy had introduced affirmativeRead MoreThe Effects Of Divorce On The Socioeconomic And Emoti onal Well Beings Of Children As They Progress Through Life1598 Words   |  7 PagesYosef Hassid Annotated Bibliography Research Question: What are the effects of divorce on the socioeconomic and emotional well-beings of children as they progress through life? Brandwein, R. A., C.A. Brown, and E.M. Fox. 1974. â€Å"Women and Children Last: The Social Situation of Divorced Mothers and Their Families.† Journal of Marriage and Family 36(3): 498–514. Ruth Brandwein explains that amongst the most common causes for the â€Å"downward economic mobility of divorced mothers† is the economic discriminationRead MoreCultural Acceptance in Marjane Satrapis Persepolis1616 Words   |  7 Pagesdifferences between religions that Satrapi presents are pointed out in Joseph Darda’s article when he says â€Å"In this set of panels1, Satrapi introduces the reader to a familiar image, an Iranian woman in traditional hijab. Satrapi describes how most women hated the outfit because of the heat and awkward fit, but also appreciated the sense of security it gave them.† The hijab is something that the western audience cannot fully understand, however it is another example of how Satrapi is leading the readersRead MoreThe American Dream By Lorraine Hansberry1570 Words   |  7 Pagesladder, financial stability, having a family, owning a car, ability to receive an education, and having freedom and equality. Is this American Dream r eally attainable for everyone? Some groups of American citizens seem less likely to ever achieve this dream even if they work hard. Society and their circumstances are against them either because of their race, gender or class. Women, minorities, immigrants and the poor are left out of the American Dream. They may strive for the dream, sometimes evenRead MoreFeminism : A Social, Economic, And Social Equality Of The Sexes2051 Words   |  9 Pagespolitical, economic, and social equality of the sexes. I could never imagine a life where I would be treated with less respect as a person, just because I was not a male. Unfortunately, some things are still looked at as odd if a woman does it rather than a man; but not to the extent that our ancestors experienced. The Women’s Rights Movement all began in 1848 in Seneca Falls, New York. (History, Art Archives) A group of women began to advocate for gender equality. If it was not for that movementRead MoreDementia: How and Whom Does It Affect?5576 Words   |  23 Pagesbe prepared to meet the needs, at all levels, of this rapidly growing group of our elders. Types and Symptoms of Dementia One of the areas that is of concern, and that research is being aimed at, is the need to find an accurate diagnostic tool(s) that can definitively diagnose dementia in its early DEMENTIA: HOW AND WHOM DOES IT AFFECT? 5 stages. As we age, there is a natural decline in many areas of our functioning and/or appearance. WeRead MoreDomestic Violence in Immigrant Families Essay5608 Words   |  23 PagesAssignment Three: Canadian Human Rights Report Topic – Violence against immigrant women in South Asian, African and Korean communities Instructor: Jane Birbeck March 21st, 2011 Annotated Bibliography: Violence against Immigrant Women in South Asian, African and Korean Communities An annotated bibliography Annotated Bibliography Introduction This paper analyzes the phenomenon of violence against immigrant women, specifically within South Asian, African and Korean communities in North AmericaRead MoreForgetting The Females By Alison Bechdel2054 Words   |  9 Pagesfollowed: two women, who are given names, must converse with each other about anything excluding a man. Surprisingly many movies throughout the history of film fail the Bechdel test. Currently in Hollywood the test highlights a problematic situation, the lack of equality regarding male and female roles in film and females constantly being portrayed as secondary characters. Many scholars have taken this into account, analyzing this issue and discussing potential reasoning for this matter. Women are oftenRead Moreoutline2569 Words   |  11 Pagesunderstanding of the post-war work world, the causes of its breakdown, changing values and identities, and competing scenarios for work, leisure and unemployment. Course credit exclusion: AK/SOSC 1740 6.00. Required Course Texts: Krahn, Harvey, Graham S. Lowe and Karen Hughes. Work, Industry, and Canadian Society, 6th Edition, Toronto: Nelson, 2011. New - $90.95 – lots of second-hand copies available OBrien Moran, Michael and Karen Soiferman. A Students Guide to Academic Writing

The Science Of Math And Science By Mathematical And...

Some of Earths’ greatest questions have been solved through the arts of math and science by mathematical and experimental proof. However, not all of the worlds’ problems can be solved directly through experiments and equations. Philosophy and theories are sometimes accepted as truth because there is no other explanation for a mind-boggling questions. Some philosophers or Scientists were even deemed blasphemous through their beliefs or teachings. Two men, born and raised in religious and still skeptic times were Renà © Descartes and Charles Darwin who, with their most â€Å"infamous† books, â€Å"The Mediation† and â€Å"the Origin of Species† would create chaos in the minds of religious believers at the time but, in the long-run, would be considered to be†¦show more content†¦To resolve this, he decides to discard all his former beliefs and conceptions, reconstruct his knowledge, and only acknowledging information as true only if the state ments are unquestionably true. He believed that he could be dreaming and at any moment wake up. Perhaps God or some evil entity could be deceiving him and so he concluded that everything he once thought was real was obtained through the senses and dismissing his own sanity was the only way to obtain concrete truth. Darwin also had to accept Rene Descartes beliefs in some perspective as well. Charles Darwin, as mentioned above, was also raised in a religious home and before his discoveries, he was also a man of God. Though, as his discoveries overtook his religious perspective, he leaned more towards the scientific side of things and began to reject his previous beliefs. Thus, he had to, somewhat, also take everything that he had thought before as false, unless factual truth could prove otherwise. Only then could he take in his findings as truth, which he did so. He rejected his previous faith and accepted his discoveries as absolute truth sense there was concrete proof to prove his theory correct. When Descartes reasoned

Depreciation and its Effects on Profits

Question: Discuss about the Depreciation and its Effects on Profits. Answer: Introduction: Depreciation is an expense presented in the profit and loss account and hence the amount of depreciation reduces the profit of the company. A company may use one of the methods of depreciation from straight line method, sum of year digits method, double declining balance and units of production method. The amount of depreciation differs in each method. (Atrill, Laney, Harvey, 2014) Under the straight line method, a uniform rate of depreciation is applied throughout the life of the project. Hence there is a stable effect on the profits of the company and a uniform reduction in the value of the assets on the balance sheet. Under sum of year digits method, higher amount of depreciation is charged in the initial years and lower amount in the latter years. Thus, due to higher depreciation in the initial years, the profits are affected more in the initial years and less in the latter years. Also the reduction in the value of assets in the initial years is higher. (quickbooks, 2016) In the given case, the by changing the depreciation method from straight line to sum of year digits method, the company will be able to reduce its profits in the early years of 2016 and 2017 and have better profits in the later years of 2018 and 2019. This is because under sum of year digits method, higher depreciation will be charged to the profit and loss account, thus resulting in lower profits whereas in the later years, the amount of depreciation will be lower as compared to that applied in 2016 and 2017, thus the impact on profits will be lower and hence will eventually increase the profits. so the higher depreciation expense which were to be applied under the straight line method in the later years of 2018 and 2019 would be applied in early years of 2016 and 2017, thus saving the company from higher expenses in 2018 and 2019 when the company is expected to make low profits. In this way, the profits of the company would be more or less stable throughout the 5 years period. The change in the method of depreciation is recalculated from the date of use of the asset. The deficiency or surplus due to the change on the method of depreciation is adjusted in the profit and loss account by passing the necessary adjustment entries. (mca.gov, NA) In the given case, surplus depreciation will be charged in 2015 as higher depreciation will be applied under sum of year digits method. The higher profits will be reduced by the amount of excess depreciation. Similarly for 2016 and 2017, when the profits are expected to be high, the amount of depreciation will be relatively higher than 2018 and 2019 and thus the impact on profits will be high in 2016 and 2017 as compared to 2018 and 2019. Thus with low depreciation expenses, the profits for 2018 and 2019 will increase. (gradestack, NA) Thus we see that the objective of having consistent profits over the next few years would be met by changing the method of depreciation from straight line to sum of year digits method. References Mca.gov, (NA), Accounting Standard (AS) 6, Depreciation Accounting, accessed online on 8th January, 2017, available at https://www.mca.gov.in/Ministry/notification/pdf/AS_6.pdf Atrill, P., Laney, E., Harvey, D., (2014), Accounting: An Introduction, 6th Edition, Australia, Pearson Education Gradestack, (NA), Change in Method of Depreciation, accessed online on 8th January, 2017, available at, https://gradestack.com/Fundamentals-of/Change-in-Method-of/Change-in-Method-of/22480-4463-54978-study-wtw QuickBooks, (2016), How Depreciation Affects your Profits, accessed online on 8th January, 2017, available at, https://quickbooks.intuit.com/r/accounting-money/how-depreciation-affects-your-profits/

Criminal Justice System Paper free essay sample

The criminal justice system changes in regards to rules, procedures, and terms from state to state. But no matter what the punishment given to criminals cannot vary based on the standards set forth by the United States. A crime is described as an action that violates the federal laws of the United States. On the down side, all violations are viewed with different severities of punishment. Crimes can be looked at from as minimal as a traffic violation and elevate to as severe as homicide. The severity of the crime will establish the severity of what the punishment will be. The criminal justice system was designed to give order to standardize the level of punishment to fit the crime committed appropriately. The criminal justice system is mainly affected by constitutional law and has grown significantly over time. The current criminal justice system maintains itself by helping the process of catching and giving time to criminals. There are three components of the system and they are all valuable in the criminal justice system. The primary component would be the police force. The police officers are given the responsibility to capture criminals, investigate, and testify in court about the actions that were witnessed. In some instances, police officers are given the obligation to jail the criminals directly from the street while they wait for their trial dates. The second component is the court system. The court system is usually composed of a prosecutor, judge, and a suspect who is generally referred to as the defendant while in the court. The prosecutor is known as the officer that is assigned by the government in order to prosecute all offenses brought to court. The prosecutor’s responsibility is to present the accusations that would justify that the defendant is guilty. On the down side, if the prosecutor cannot provide enough evidence or if they struggle to prove the offender/defendant guilty, the defendant will be released from custody. The arraignment is the first process of the trial process. The judge, who acts as the facilitator, goes through and reads the charges to the defendant and asks for a guilty or nnocent plea from the defendant. If the defendant pleads guilty, the case will then go straight to sentencing because the criminal/defendant has confessed to the crime without having to show proof. If the defendant pleads not guilty, they will go forward to plead their case in front of a jury, prosecutor and judge and then the judge will make the final verdict. The jury is who decides whether the defendant is innocent or guilty based on what the evidence shows, what the witnesses say, and other facts presented in the case. Once the jury makes the decision, the judge will then determine what the punishment for the defendant should be based on the crime. Lastly is the corrections component. Depending on what the punishment is, the defendant may face jail time or just probation for a certain amount of years. Furthermore, defendants that are placed on probation and violate those terms are then sent straight to prison. All alleged or suspected criminals follow these three basic components of the criminal justice system. The criminal justice process varies in every state; in addition, the law enforcement agencies also exercise different tactics. No matter what, the foundation of the process originates from the Constitution of America, all states included, and they all follow the general procedures of the criminal justice process. The primary step in this process involves investigation. Investigations begin with an accusation of actions such as driving under the influence of alcohol or illegal drugs, any fraudulent activity, and/or basic neighbor complaints. What happens next is based on the results of the investigation and the police will continue forward with arrests. With that are legal procedures that the police must follow before they can make an arrest. For example, a police officer will have to obtain a search warrant signed by a judge in order to collect evidence and gain access to any property. Police officers will have to gather enough evidence in order to prove the suspect actually committed the crime. There are, in reality, some instances that are exigent and then the investigation leads straight to an arrest being made. The third element is a written complaint that starts the criminal justice process. A complaint is a criminal charge in writing that comes from law enforcers. The complaint is able to be put together either before or after the arrest. The fourth element is going to arraignment, which is the reading of charges committed by the suspect/defendant. The fifth element is the required bail bond. When a bail is set it gives the defendant the option to pay that amount or set up collateral that will ensure the court that they will continue to be present throughout the remainder of the criminal proceedings. The sixth part is the trial. The trial is made up of the defendant making a case to plead their innocence and the prosecutor proving the defendant is guilty of the charges. Either side is able to use evidence, facts, and witnesses in order to confirm their case. The last step of the process is the verdict. Depending on what the defendant and prosecutor were able to bring to trial, the judge and jury will determine whether the defendant is innocent or guilty. No matter the verdict, the defendant is given their plea in open court. This is the summarized explanation of the steps involved with the criminal justice process. With all that comes the conclusion that the criminal justice system is a big factor in today’s society. Essentially, the criminal court system is the ultimate deterrent in helping to prevent crime. If looking at it where the court system is not a factor, the crime rate would then peak and chaos would be imminent. But thankfully, we do not look at it in that aspect and having that put into light helps to justify how important the criminal justice system is to our society. The criminal justice system does set an appropriate punishment for the guilty offenders without violating their civil rights and allows innocent citizens to prove their innocence. No matter the rules and procedures that apply to each state, the criminal justice system still remains the most extensive system in America.