Terbium Facts - Tb or Atomic Number 65

Terbium is a soft, silvery rare earth metal with element symbol Tb and atomic number 65. It isnt found free in nature, but it occurs in many minerals and is used in green phosphors and solid state devices. Get terbium facts and figures. Learn about the properties of this important element: Terbium  Basic Facts Atomic Number: 65 Symbol: Tb Atomic Weight: 158.92534 Discovery: Carl Mosander 1843 (Sweden) Electron Configuration: [Xe] 4f9 6s2 Element Classification: Rare Earth (Lanthanide) Word Origin: Named after Ytterby, a village in Sweden. Uses: Terbium oxide is the green phosphor found in color television tubes, trichromatic lighting, and fluorescent lamps. Its phosphorescence also makes it used as a probe in biology Terbium is used to dope calcium tungstate, calcium fluoride, and strontium molybdate to make solid state devices. It is used to stabilize crystals in fuel cells. The element occurs in many alloys. One alloy (Terfenol-D) expands or contracts when exposed to a magnetic field. Biological Role: Terbium serves no known biological role. Like other lanthanides, the element and its compounds exhibit low to moderate toxicity. This is a photo of terbium, one of the rare earth elements. Terbium is a soft silvery-white metal. Tomihahndorf, Free Documentation License Terbium Physical Data Density (g/cc): 8.229 Melting Point (K): 1629 Boiling Point (K): 3296 Appearance: soft, ductile, silvery-gray, rare-earth metal Atomic Radius (pm): 180 Atomic Volume (cc/mol): 19.2 Covalent Radius (pm): 159 Ionic Radius: 84 (4e) 92.3 (3e) Specific Heat (20 °C J/g mol): 0.183 Evaporation Heat (kJ/mol): 389 Pauling Negativity Number: 1.2 First Ionizing Energy (kJ/mol): 569 Oxidation States: 4, 3 Lattice Structure: Hexagonal Lattice Constant (Ã…): 3.600 Lattice C/A Ratio: 1.581 Sources Emsley, John (2011).  Natures building blocks: An A-Z Guide to the Elements. Oxford University Press. ISBN 978-0-19-960563-7.Greenwood, Norman N.; Earnshaw, Alan (1997).  Chemistry of the Elements  (2nd ed.). Butterworth-Heinemann. ISBN 978-0-08-037941-8.Hammond, C. R. (2004). The Elements, in  Handbook of Chemistry and Physics  (81st ed.). CRC press. ISBN 978-0-8493-0485-9.Weast, Robert (1984).  CRC, Handbook of Chemistry and Physics. Boca Raton, Florida: Chemical Rubber Company Publishing. pp. E110. ISBN 0-8493-0464-4.

The Criminal Justice System And The United States Essay

Overcrowding The Criminal Justice System has made many changes since it first started in the 17th Century. The Criminal Justice System first began in the United States during the colonial times, when the colonist had to follow the rules of the British. During the Colonial times, the Criminal Justices System was not as fair as our current system is today, which meant a lot of people did not have liberties and were ultimately treated unfairly. Times have definitely changed for the Criminal Justice System and for the United States. We now have several documents giving citizens’ rights to be protected from the Criminal Justice System, a few of those right are in the constitution and also the 27 amendments. In the United States there are also a few other things that a person can do other than go to jail or prison. One alternative to prison or jail is house arrest where the offender serves out their sentence at their home. Another one is probation, Probation, in criminal law, is a period of supe rvision over an offender, ordered by a court instead of serving time in prison. In the United States, we have several documents and alternatives for being placed in jail or prison, yet people still find a way to get themselves incarcerated. Since there are so many prisoners in these correctional facilities, they are beginning to face several problems such as mental health issues, staff morale, negative media attention, inmate behavior, and overcrowding. I believe overcrowding is the mostShow MoreRelatedThe United States And The Criminal Justice System Essay1662 Words   |  7 PagesThe United States considers itself to be the best country in the world. This sense of nationalism is present because of the country’s history of opportunities and their emphasis on the power of their people. Safety is a crucial aspect that peopleconsider when choosing where to live. The United States provides their citizenswith national safety throughthe enforcement of their criminal justice syste m.As a result of their intentions of maintaining a secure living environment, the United States has theRead MoreCriminal Justice System Of The United States1722 Words   |  7 Pages  Criminal justice is the system of practices and institutions of governments directed at upholding social control, deterring and mitigating crime, or sanctioning those who violate laws with criminal penalties and rehabilitation efforts. Those accused of crime have protections against abuse of investigatory and prosecution powers. Goals In the United States, criminal justice policy has been guided by the 1967 President s Commission on Law Enforcement and Administration of Justice, which issuedRead MoreThe United States Criminal Justice System Essay1132 Words   |  5 Pagespunished for a crime. The film focuses on racism in the United States’ criminal justice system. According to DuVernay, the part of the 13th Amendment that says â€Å"unless you are being punished for a crime† is a loophole that has been used to allow slavery to continue in the early days during reconstruction and even now. This loophole coupled with the criminalization of the black man has led to mass incarceration of minorities. The United States which has only five percent of the world’s population butRead MoreThe Criminal Justice Systems And The United States1169 Words   |  5 PagesThe criminal justice systems in Bolivia and the United States have different structures with some similarities. I was born in La Paz Boliv ia and we will be taking a look into Bolivia and the U.S’s governmental and criminal justice systems. Bolivia is a republic with a democratic government. The U.S. also has a democratic government. The Napoleonic code (civil code) and Spanish law compose Bolivia’s legal system, whereas the US is based on common law. The U.S. and Bolivia may have their similaritiesRead MoreThe United States Criminal Justice System1670 Words   |  7 PagesThe United States Criminal Justice System is an extremely complex, but yet extremely important part of the United States. The criminal justice system is defined as â€Å"the set of agencies and processes established by governments to control crime and impose penalties on those who violate laws). Although there are many different groups of people that make up the criminal justice system, the two main and most discussed the state division or the federal division. The state division of the criminal justiceRead MoreCriminal Justice System And The United States2244 Words   |  9 PagesAbstract The United States has the highest incarceration rate in the world. Many failed policies have led us to the issues we have today. Policies such as America’s â€Å"get tough on crime† failed us and put us into a bigger hole than we already were in. Our criminal justice system needs to be evaluated and failed policies and procedures must be thrown out. It is a time for a reform for our criminal justice system. However, we must first address these policies and procedures that led us to where weRead MoreThe United States Criminal Justice System2824 Words   |  12 PagesThe United States criminal justice system is essential to the functioning of American society. A central component to the criminal justice system in our country is the U.S. courts. The U.S. courts uphold those rights guaranteed to U.S. citizens under the Constitution while also enforcing the laws and precedents set forth by the United States government. Over the course of the last several months I have b een given the opportunity to sit in and observe the workings and proceedings that take placeRead MoreThe United States Criminal Justice System1827 Words   |  8 Pages The United States criminal justice system has failed to rehabilitate criminals. Even after being penalized for their crimes, prisoners continue to commit crimes without learning that what they did was wrong from being incarcerated and are sent back to prison. Jails are set up to aid those imprisoned by helping them obtain skills that will hopefully reduce future incidences and allow them to act like the citizens they should be. However, punishing criminals is not as productive as many thinkRead MoreThe United States The Criminal Justice System856 Words   |  4 Pages In the United States the criminal justice system does not always create policies that affect everyone equally. There are many policies that seem to target a specific group of people, whether this is intentional or not is beside the point. Th e important thing is to change the criminal justice system in order to stop race disparities. Marc Mauer in his lecture speaks of the reason for the disparity between races when it comes to the incarceration rate, as well as steps that can be taken in orderRead MoreThe United States Criminal Justice System Essay1463 Words   |  6 PagesThe United States criminal justice system can be described as flawed in many ways. Some of these flaws have a larger impact on the people of this country than others. Two of the largest problems we have currently revolve around the issues of wrongful convictions and prosecutorial misconduct. The whole criminal justice system revolves around making sure people follow the laws put in place, and if they do not punish them for their wrongdoing. This system is also about affording the same rights to every

Language and linguistic knowledge Free Essays

Morocco’s geographical location as a bridge between Europe and Africa, and as a home for Arab, Amazing, Andalusia, African and Jewish cultures, make of the country a place of considerable linguistic diversity. In this article, this diversity will be approached from a personal perspective, unsparingly as a result of reading Chapter 7 â€Å"Language in Society’ in â€Å"Introduction to Language†. Geographically speaking, spoken all over Morocco, there are tens of dialects descendents of Arabic and Amazing languages. We will write a custom essay sample on Language and linguistic knowledge or any similar topic only for you Order Now The Arabic dialects range from the Hosannas’ dialect spoken In the Southern Sahara Regions, through the different colloquial Arabic dialects of regions like Marshes and Fez, to the Arabic spoken in the Northern Regions close to Spain. Similarly, Amazing language gives rise to many dialects and sub dialects, specifically Tasteless In the Souses Region, Taming in the High Atlas and Tariff In the North. These regional dialects do not have definite boundaries (etiologies) among them, but certainly overlap to form a dialect continuum. Moroccan speakers of all this disparity of dialects seem to reach a minimum of mutual intelligibility. In cases where they fail to, they resort to the modern Moroccan Colloquial Arabic (Dare) as their lingua franca. Importantly these regional dialects exhibit linguistic differences on different levels. At the phonological level there Is a vowel deletion In the Hosannas’ dialect for verbs following pronoun ‘You†. Kilt (you have eaten) or jilt (you have come) are uttered as kilt and Jilt in other dialects of Arabic. At the Phonetic level, the Arabic speakers of the North uses q; while that of the middle regions use g as in CUL (say) and gull especially. At the lexical level, Tasteless and other Amazing dialects show many disparities. Head in Tasteless is said Agway, sashays in Taming and carry in Tariff. Besides the aforementioned dialects, most Moroccan use French and therefore are bilinguals. Amazing language, although a national language declared recently, has not gained satisfactory public and political support. Code-switching Is as a result usual from Arabic or Amazing to French. Arabic speakers and Amazing may respectively say wring la presence dialogue f terrain; militarily la presence nun GHz rain (show me your presence on the ground). Extensively, Moroccan use borrowing from French or English when they speak. An Arabic speaker may say hall these Believable dalai . Behavior Is here borrowed from English and It becomes subject to the Arabic definite article I instead of the. 1 OFF Linguistic variation in Morocco is not defined by geography only. Although it is hard to describe social dialects in Morocco in term of social classes as society does not show clear stratification, there is presence of different speech varieties pertaining to arioso social groups. These are defined on the basis of gender, age or religion. Young generation, especially in urban areas appear to develop different speech variations as a result of the influence of the widespread media and new telecommunication means. Words like shrill (threaten) or aqua (money) are to make most people frown on. Religious groups, particularly the total (Koran scholars) have developed Jargon’s which they are the only ones to understand. As regard gender, Moroccan women seem to use a slightly different language to men. This is due to the revealing social attitudes and cultural expectations reinforcing more conversational decency among females than males. A woman would not generally be expected to make requests without using Allah kill (please) or ‘ram walked (God bless you). Honestly, a warning is that the previous analysis of the linguistic variation in Morocco should not be considered as any reference since it is a personal reflection based on very limited individual knowledge. Nevertheless, it is an invitation for a thoroughly scientific and linguistic research which can be of a reference value for linguists in Morocco and beyond. How to cite Language and linguistic knowledge, Essays

Contemporary Accounting Issues

Question: Discuss about theContemporary Accounting Issues. Answer: Introduction Accounting regimes vary from country to country throughout the world and factors that impact upon their ongoing development and evaluation (Smith 2014). During the phase of development of the national accounting systems, several contemporary issues of accounting have been identified at the time of defining global accounting norms. After the Sarbanes Oxley Act was passed in 2002 several accounting reporting and auditing practices have been revolutionized. By this act various accounting debacles like HIH, Enron, Worldcom, have been addressed and several contemporary accounting issues related to corporate governance, fundamental irregularities in accounting and restatement or aggressive accounting, internal-control, accounting transparency, quality of auditing and audit independence and many others have been identified (Guthrie, Ricceri and Dumay 2012). Issues related on these topics not only bear the practical volumes and signify implication for regulations and the settings of policy b ut also have much academic indications and propositions (Rankin et al. 2012). In this assignment the main contemporary issue has been selected is the lack of accounting transparency in reporting of statement of performance at the end of the financial year. The current research is to explore major areas of accounting and recapitulate the most sensitive issues in current accounting research topic. The research further establishes the relationship of different components of accounting which needs to be maintained for the purpose of smooth accounting practices. Practical Motivation and Justification There are several incidents encountered deceptive or misleading accounting practices. Companies in different sectors were involved in detecting and dealing with accounting irregularities (Annisette and Prasad 2016). For instance, companies like Enron, HIH, One.Tel were accelerated revenue and involved in less transparent or irregularities in accounting practices. The companies were accelerated in revenue by different ways, such as the following: A sudden change in revenue recognition policies of the firm Undisclosed or unexplained increase in profit Unusual or large sales transactions occurred before the end of the reporting period Sales, accounts receivable balances, revenues that were increased suddenly Accelerated revenue without a corresponding increase in costs or offsetting increase in accounts receivable Companies or accounting professionals are being criticized during the practice of several irregular accounting activities such as channel stuffing, bill and hold transactions, prepayments, delaying expenses, accelerated expenses, overstating inventory to increase profit (Griffin and Wright 2015). Allegations of improperly accelerating revenue recognition are the main motive of this research study. In the other sense, infringe principles of accounting practices directly impacts on companys stakeholders such as shareholders, managers, accounting regulatory bodies such as IASB, AASB and the general public as a whole. Due to all this fact, this can be said that the chosen research topic is quite justifiable and relevant. Theoretical Motivation or Research Contribution: Irregularity accounting has become one of the popular topics in modern studies in the years since the debacle of lists of company bankruptcy and failures shortly after the turn of this century (Gupta 2015). This study incorporates all the frequent encountered misleading accounting practices which are occurred in the recent times. Among the topic of accounting irregularities like delaying expense matching or recognition, speeding up revenue recognition, or intentional misclassifications, the most studied is the management of earnings (Henderson et al. 2015). The existing research will contribute in the area of earnings management which perhaps has been one of the rarely discussed fields of non-accounting academic researches since many times. Thus, studies on the irregularities not only investigate the reason behind the irregularity occurred like management incentives for personal gains but also discussed techniques were used and how effectives these techniques might be in the future a s well. Thus the research provides a good summary for accounting earnings and related issues. Most of the techniques applied by companies to maintain information asymmetry, although managers forecast have become more significant related to this which is less discussed in the prior accounting researches. Due to all this reason, the researcher will explore the knowledge of asymmetric information that is not available to outsiders otherwise. Literature Review The collection, preparation and presentation of accounting information are subject to various methods and standards. The consequences of accounting or financial misconduct or other contemporary accounting issues are raised because several practitioners record items in wrong perceptions and information such as revenues, liabilities, expenses are not represents their true value at the end of the financial statements (Cumming, Dannhauser and Johan 2015). However, most of the accounting issues intended for showing the positive results and report to the shareholders at the end of fiscal year. There are several issues can be found in accounting research. The first critical issue is the corporate governance and related environment of the firm and structure that must be established and maintained to function properly to assure that the system of accounting operating well and reporting in a timely and regulations-abiding manner. In the general business environment, the regulatory authorities are instructed several rules and motioning. According to Dickins and Schneider (2016) accounting must operate in unison with the surrounding environment to maintain high quality of functions. However, there are several number of literatures indicate that the effects of corporate governance structure and organizational environments on the system of accounting and the functioning of the reporting of accounts are highly significant (Cumming, Dannhauser and Johan 2015). In other words, an independent corporate governance structure and healthy accounting exposure can significantly improve and maintain the accounting and enhance the reporting quality. How ever, issue mainly raised for lack of eventual corporate transparency, internal control and inefficient resource allocations. This has been further intensified due to agency conflicts within the organization. On the other hand, the irregularities and aggressive accounting are likely to incur if the governments are deteriorate and weaken in the aspect of supports and monitoring. The second issue is the system of accounting and internal control systems. Several potential violations and frauds related to this issue can be restricted by the typical divisions and classification of accounting functions supply the information of accounting checks and balances except the firms guarantee (Calluzzo, Wang and Wu 2015). It is obvious that the implementation of the functions of accounting is not an evident until the report of the accounts are produced and rendered to the public. In this context, if the firm applied in more restrictive requirement of Sarbanes Oxley Act, which are followed many of the Australian firms, the literature can deliver new dramatic moves an get more new research topics of their effects on accounting in the current years (Dickins and Schneider 2016). There are a lot of gaps are exist in the area of accounting internal system functions. It is indeed an integral part to make the accounting function more effective which needs to be derived from its outcomes of the reports of the financial and depends on the quality of information. The third contemporary critical issue is majorly emphasized the accounting measurement and estimations and their integrated results of accounting works: the report of the financial and their quality. This is the center important factor of the research in accounting. According to ArAs (2016), it is in fact a group of research topics that are composed most of advanced and pioneer studies in modern accounting research. There are several years are invested by FASB, accounting academia and many of the accounting professions in the search of various possible techniques and ways to enhance the accuracy in the measurements of accounting and functionality and the quality of accounting information. Despite the fact that the different publications of accounting have focused on various slices of accounting problems, there are three typical layers or areas of accounting research: the estimations and measurements of accounting, the reporting quality of accounting and the accounting irregularities and related restatements (Rankin et al. 2012). However, the main theme of the literatures is the identifying the contemporary issues in accounting research. Hypothesis Accounting irregularities does not provide the true financial picture of the company. The shareholders take their future investment decisions based on the companys financial report. Thus it would be difficult for them to take the appropriate decisions. Based on the above discussion, the researcher develops two hypotheses: H1: Accounting irregularities does responsible for financial misconduct H0: Accounting irregularities does not responsible for financial misconduct In this research, the researcher will achieve research objectives via testing above mentioned hypotheses. Research Methods Methodology provides the theoretical framework for conducting the research. In this research, the researcher will follow the secondary research analysis based on the positivism research philosophy. According to Mackey and Gass (2015), positivism is an objective approach which generally relies on facts and figures and relevant quantitative data. In the secondary research section, the researcher will explore the quantitative data by discussing and analyzing previous research works. Moreover, several issues in accounting will be analyzed which are gathered from journals, magazines, books, companies accounting records and so on by following secondary data collection method. In this context, different viewpoints of the accounting professionals which are previously discussed will be incorporated in the analysis section of the research. On the other hand, the researcher will take deductive approach while conducting this research. With the approach, the researcher will test their hypotheses to address the objectives of the research (Panneerselvam 2014). Furthermore, the researcher will follow the exploratory research design which explores contemporary issues in accounting more emphatically. References: Annisette, M. and Prasad, A., 2016. Critical accounting research in hyper-racial times.Critical Perspectives on Accounting. ArAs, G., 2016.A handbook of corporate governance and social responsibility. CRC Press. Calluzzo, P., Wang, W. and Wu, S., 2015. Catch Me If You Can: Financial Misconduct around Corporate Headquarters Relocations.Available at SSRN 2627760. Cumming, D., Dannhauser, R. and Johan, S., 2015. Financial market misconduct and agency conflicts: A synthesis and future directions.Journal of Corporate Finance,34, pp.150-168. Dickins, D. and Schneider, D.K., 2016. Academic Research in Accounting: A Framework for Quality Reviews.Current Issues in Auditing,10(1), pp.A34-A46. Griffin, P.A. and Wright, A.M., 2015. Commentaries on Big Data's importance for accounting and auditing.Accounting Horizons,29(2), pp.377-379. Gupta, A.K., 2015. Emerging issues in accounting.Asian Journal of Multidisciplinary Studies,3(11). Guthrie, J., Ricceri, F. and Dumay, J., 2012. Reflections and projections: a decade of intellectual capital accounting research.The British Accounting Review,44(2), pp.68-82. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Mackey, A. and Gass, S.M., 2015.Second language research: Methodology and design. Routledge. Panneerselvam, R., 2014.Research methodology. PHI Learning Pvt. Ltd.. Rankin, M., Stanton, P.A., McGowan, S.C., Ferlauto, K. and Tilling, M., 2012.Contemporary issues in accounting. John Wiley and Sons Australia, Limited. Smith, M., 2014.Research methods in accounting. Sage.