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The notes to the financial statements are an integral part of a company\’s annual report. Users of financial information need to understand the notes to accurately analyze a company. Harmonization does not exist on information included and calculations released in footnote disclosures. Below is a footnote disclosure from AT&T\’s 2007 Annual Report regarding foreign currency translation. The footnote below follows U.S. GAAP. Foreign Currency Translation Our foreign investments and foreign subsidiaries generally report their earnings in their local currencies. We translate our share of their foreign assets and liabilities at exchange rates in effect at the balance sheet dates. We translate our share of their revenues and expenses using average rates during the year. The resulting foreign currency translation adjustments are recorded as a separate component of accumulated other comprehensive income in the accompanying consolidated balance sheets. Gains and losses resulting from exchange-rate changes on transactions denominated in a currency other than the local currency are included in earnings as incurred. We have also entered into foreign currency contracts to minimize our exposure to risk of adverse changes in currency exchange rates. We are subject to foreign exchange risk for foreign currency-denominated transactions, such as debt issued, recognized payables and receivables and forecasted transactions. At December 31, 2007, our foreign currency exposures were principally Euros, British pound sterling, Danish krone and Japanese yen. Rewrite the footnote based upon the GAAP of the country USA

criminal justice

Community CorrectionsIncarceration and probation are commonly used in the American correctional system. Incarceration takes away one\’s freedom, while probation allows the offender to continue his or her free life as long as he or she meets certain conditions. Probation is one type of \”community correction.\” In between incarceration and probation are punishments known as \”intermediate\” or \”alternative\” sentencings. They may involve some elements of both incarceration and freedom.For this assignment, you have been asked to educate an incoming law school class about the types of community-based punishments their clients may be faced with. Research and review probation and at least three intermediate sentencings. Create an informational handout that describes these sentencings for the students, including their benefits and drawbacks. For each punishment, also describe the purpose or purposes the punishment is intended to serve (rehabilitation, deterrence, etc.)  Cite any sources you use on a separate page, following APA guidelines

Homework Question for Phyllis only

For your initial post in this discussion, describe how you envision the role of your online learning program in helping you achieve your career goals. For this discussion, your post may be written in the first person (using  and ) and should be about 250–300 words. Also, include your responses to the following questions:

Any topic (writer\’s choice)

Purpose: To consider the perspective of the audience for modernist music in which composers sweep aside old musical conventions and establish new ones
Format: Typed (word-processed) in a 12-point font Times New Roman or
similar, double spaced, 1 inch margins; heading including name, course name and number, date, and essay title. Submit in .rtf or Microsoft Word format ONLY.
Length: No less than 100 and no more than 250 words (Not including headings)

Content: Since the early 19th century and the example of Beethoven, audiences for classical music have tended to regard musical works in the classical tradition as artistic statements by the composer, and to consider the ways a work manipulates musical conventions as conveying some sort of meaning. With the advent of the 20th century and modernism, however, many composers broke with established musical conventions and devised essentially new ways for concert music to be created in an effort to allow music to progress. Audiences for these new works had to learn the new conventions behind the new works in order to understand them. Many audience members abandoned new classical music and remained content to enjoy the works of past masters like Mozart, Beethoven and Brahms

A. What is the responsibility of an audience member to try to understand a new and challenging musical work from a composer? How far can a composer go in stretching or even breaking with musical conventions and still expect an audience to follow her/him on the composers creative path? Should there be a limit on the creative vision the composer puts before an audience?

B. Recalling the selections by Debussy, Schoenberg, Stravinsky, Copland, Revueltas, and Crumb discussed in class, choose one of these pieces that includes a passage that you believe goes too far, that really asks too much of an audience to follow and understand what the composer is doing. What are two features of this passage that you believe break with convention beyond what is reasonable for an audience to follow and understand?
Alternatively, choose and discuss a short passage from one of these pieces that breaks musical conventions as described above and describe why the way this piece breaks with conventions is good for the audience. What are two features of this passage that break with conventions and with audience expectations, and what about these passages can actually improve or enhance the audiences musical experience?

is Google Making Us Stupid

Topic:
Use the They Say / I Say model to respond to this issue, for or against: ( I\’m in for Position ).
Is the Internet making us stupid?
(The use of technology in reading, writing, and learning Ch. 13, TSIS, Nicholas Carr, etc.)
Your essay should include the following elements:
A specific, argumentative thesis that takes a clear position and includes a why element.
At least three or four quotes from online news sources or scholarly articles found in the librarys
database, which are introduced and cited properly. I will accept no citations from books.
Quotes from a classmate as the result of in-class interviews that we will perform about study, reading,
and writing habits and technology.
You need not include a full naysayer paragraph, but at some point in the essay both sides of the
argument must be considered.
You must cite at least four sources (both in the body of the essay and on the works cited page): first, one
of the essays or articles mentioned above; the other three, some articles or essays in support of your
argument

Homework Question for Phyllis

Defining Professional CounselorsOf the 238 participants, 204 responded to the question, \”What is your definition of a professional counselor?\” As expected, given the broad nature of the question, participants defined counselors in a variety of ways. In our analysis of the responses, three categories emerged: (a) counseling tasks and services provided, (b) counselor training and credentials, and (c) wellness and developmental focus. A description of each category is provided next, with the most commonly cited categories noted first. One interesting finding in the open-ended responses was that the majority (97%, ? = 197) of participants described professional counselors in general terms, with only seven people describing counselors as defined by their specialization. Three participants defined professional counselors as school counselors, and four defined them as mental health counselors.Counseling tasks and services provided. This category emerged from the most frequently cited responses, in which participants (78%, n = 1 59) defined professional counselors by what they do on a daily basis and by the services they provide clients. One respondent wrote, \”[A professional counselor] offers a variety of counseling and counseling-related services (e.g., psychoeducation, consultation, advising, coaching, advocacy) … to assist clients with personal and professional growth.\” Another counselor summed up the responses of a number of participants by writing,A professional counselor is a clinician who can demonstrate proficient knowledge and skill of those mental health, psychological, and human development issues that commonly occur in counseling through the competent display of cognitive, affective, behavioral, or systematic intervention strategies that address wellness, personal growth, [and/or] career development, as well as pathology.The focus in this category was on providing a variety of counseling services to clients to help facilitate change in their lives. As one participant noted, \”A professional counselor works with individuals, groups, families, and couples to help them identify and address any issues that may be interfering with or impairing their functioning.\”Counselor training and credentials. In this category, participants (49%, n = 1 00) defined professional counselors by their training and credentials, citing the importance of master\’s-level training in an accredited program, earning the NCC credential and/or state licensure as well as other relevant state credentials, maintaining involvement in professional organizations, and participating in continuing education. As one respondent noted, \”A professional counselor is an individual who has completed a graduate degree in counseling and has obtained state and/or national certification/licensure.\” Within this category, a subset of participants specifically noted part of being a counseling professional was following a counseling code of ethics. For example, one respondent wrote, \”A counselor [is someone] who has achieved a set standard of testing, clinical hours, and supervision. A professional adheres to ethical standards and continues with ongoing education.\”Wellness and developmental focus. The next category to emerge (12%, n = 25) defined professional counselors as using a wellness and developmental focus in their work with clients as opposed to using a medical or pathology-focused approach. As one respondent wrote, a counselor is \”a helping professional with a wellness orientation whose connection with another allows that person to achieve greater selfunderstanding and adjustment to bio-psycho-social developmental milestones.\” Another noted, \”[Counselors] complete interventions to promote wellness and restoration of optimal levels of functioning.\”