Definition of Embodiment in Patents

Embodiment by definition is a manner in which an invention can be made, used, practiced or expressed. Embodiment in Patent Applications The phrase embodiment will be in your patent application, as part of the legalese used. In a patent application, the specification will include descriptions of the preferred embodiments. If you read a patent you will often see a section headlined DESCRIPTION OF THE PREFERRED EMBODIMENT. You will often refer to some aspect of your invention as an embodiment in descriptions. Looking at examples of how the word is used should make what it means and how to use the word clearer. Examples The following examples are more fully described in the first link box below. DESCRIPTION OF THE PREFERRED EMBODIMENTFIG. 1 is a partial sectional view of a Halloween mask with a flash device in accordance with a preferred embodiment of the present invention.FIG. 1 is a front pictorial perspective view of a wireless telephone constructed in accordance with an embodiment the present invention;

Oedipus the King Pursues the Advice of Apollo - 552 Words

King Oedipus, mindful that a dreadful spell has fallen in Thebes, directs his brother-in-law, Creon, to pursue the advice of Apollo, the sun god. Creon tells Oedipus that the spell will vanish if the murderer of Laius, the previous king, is found and prosecuted. Laius was murdered several years ago at a crossroads. Oedipus devotes himself to finding and prosecution of Laius’s murderer. Oedipus questions a variety of reluctant citizens, including a blind prophet named Teiresias. The blind prophet tells Oedipus that Oedipus was the murderer of Laius himself. This information really troubles Oedipus, but his wife Jocasta tells him to disregard what the prophet has said, â€Å"they’ve been wrong before.† As an example, she shares a story with Oedipus about how she and King Laius bore a son who was predicted to murder Laius and sleep with her. Jocasta and Laius had the child executed; therefore that prophecy didnt come true. Jocastas story doesnt ease Oedipus’ worries. When Oedipus was a child, an old man told him that he was adopted, and that he would ultimately murder his birth father and sleep with his birth mother. Not to mention, Oedipus previously assassinated a man at a crossroads, which very similar to the way Laius died. Jocasta commands Oedipus not to look into the past any more, but he stubbornly snubs her command. Oedipus goes on to interrogate a messenger and a shepherd, both of whom have knowledge about how Oedipus was deserted as a baby and adopted by a newShow MoreRelatedThe Psychological Connection to Oedipus the King1387 Words   |  6 Pagesquestions that children ask, such as ‘Who made the world? How will it end? Who was the first man? Where do souls go after death?’†¦The second function of myth is to justify an existing social system and account for traditional rites and customs.† Oedipus the King written by Sophocles in 430 B.C. focuses around the second function that Graves noted. The play has been around for centuries, has evoked psychological theories, and will remain a classic. Sophocles has managed to touch on social, ethical, psychologyRead MoreAnalysis Of Oedipus Rex 2527 Words   |  11 PagesAri Victor Honors English 28 July, 2015 Summer Reading Oedipus Rex 1. The people of Thebes are suffering from a god attacking their city. 2. The Priest asks Oedipus to save Thebes and the people living there. 3. The Thebans plead Oedipus for his help because 1) they think that Oedipus has help from the gods, and 2) they know that he already saved their town before, so he can save it again. 4. Oedipus has already taken the step of sending Creon to Apollo’s temple to ask how to save the city. 5. TheRead MoreOedipus and Antigone2785 Words   |  12 Pagesmany aspects that reflected the moral values and ideals of society. Their customs were tightly woven into the scripts of plays. Antigone and Oedipus the King, two renowned works of the Greek playwright Sophocles, explore these values through a plot thick with corruption, virtue, and determination. These plays reveal the burdens two Theban kings, Oedipus and Creon, as their lies and poor judgment corrode the integrity of their city, their families and themselves. Possessing a strong faith in theirRead MoreGreek Mythology8088 Words   |  33 PagesGreek  Mythology   I   INTRODUCTION   Temple  of  Apollo  at  Didyma   The  Greeks  built  the  Temple  of  Apollo  at  Didyma,  Turkey  (about  300  bc).  The  temple  supposedly  housed  an  oracle   who  foretold  the  future  to  those  seeking  knowledge.  The  predictions  of  the  oracles,  delivered  in  the  form  of  riddles,   often  brought  unexpected  results  to  the  seeker.  With  Ionic  columns  reaching  19.5  m  (64  ft)  high,  these  ruins   suggest  the  former  grandeur  of  the  ancient  temple.   Bernard  Cox/Bridgeman  Art  Library,  London/New  York

Skimming is Winning Free Essays

Skim reading could be what leads to the next epidemic for written works. This can be explained as the phenomenon in which readers pick out only what appear to be the most important and valuable pieces of information from a text. In â€Å"Skim reading is the new normal. We will write a custom essay sample on Skimming is Winning or any similar topic only for you Order Now The effect on society is profound.† Maryanne Wolf delineates the negative effects of skim reading on our intellectual processes such as; critical analysis, deep reading, and research surfacing as individuals move into digital based modes of reading. Wolf introduces the term â€Å"cognitive impatience† to explain how we are unable to take the time to concentrate because skimming has taken over most of our reading. This affects our ability to comprehend important information.† The argument states that humans are losing the ability to use their intellectual comprehension skills when it comes to reading. Skim reading is affecting the process to obtain information without analyzing the facts. This leaves the reader with â€Å"false information and demagoguery.† False information is obtained through skim reading as the â€Å"act† itself causes one to attain general information and words which can lead to misinterpretation. In addition, it adds a prejudice point of view as the reader fails to dive into facts which stand to be the main focus of the information being presented, and this can be explained as demagoguery. As a solution, she comes up with the idea of a â€Å"bi-literate† brain that will be capable to form the deepest of thoughts on either traditional or digital forms. It will benefit everyone as it will create a sustainable society by giving us the ability to seek more knowledge than we already have. Essentially, Wolf’s essay is a warning of the dangers that skim reading has. It is leading individuals to misinterpret knowledge causing them to have false information. In her opening paragraphs, Wolf states (â€Å"The neuronal circuit that underlies the brain’s ability to read is subtly, rapidly changing – a change with implications for everyone from the pre-reading toddler to the expert adult.†) The term â€Å"Cognitive impatience† is introduced and explained how individuals around the world are slowly becoming impatient when it comes to reading denser, more difficult texts. It is stated that what underlies â€Å"cognitive impatience† should be critically analyzed far more than the problem itself. Specific real-life examples are presented in relation to cognitive impatience, such as wills, contracts, and voting. For instance, contracts are essential when getting a job, purchasing a house, etc. If individuals fail to read the information correctly regarding the agreements or rules, it can cause them to miss out on specific information one may need to know to avoid unnecessary conflict. The author stresses the importance of deep reading by presenting real-life factors that rely on our growth as a society. The use of these examples in the article is a way of appealing to the reader’s emotions, having them become more aware of the impacts skim reading can have even in situations we would not think of, such as the ones that were stated previously as well as digital skim reading. Technology has affected the ways in which we obtain information. As it becomes more advanced we are beginning to rely on technology to gain access to the information that we may require. However, various studies have proved that digital screen use may be causing troubling effects on reading comprehension in high school and college students. Ziming Liu from San Jose University conducted a study where he indicated that Skim reading is becoming the new â€Å"norm.† Many students began to glance at specific words and sentences for the rest of the text. When the brain skims likes this, it does not allow us to â€Å"to grasp complexity, understand others feelings, perceive beauty and for readers to have thoughts of their own.† By this, the author is trying to inform us that reading is comprised of more than just understanding the moral of a story. It is about being able to connect with the author and the emotions being presented, look at situations from a different perspective, as well as create thoughts of our own as we read in depth. Since technology has become a widely used tool in classrooms, this is seen as an opportunity to explain how it is affecting the information that we acquire. Negative effects of reading in digital modes can appear as early as the fourth or fifth grade. The author grasps the attention of the readers by informing them how early the effects of screen reading can affect the mental health of students. By this, she raises awareness to those who provide technology to their children or students constantly. For instance, parents giving their children technology to keep them occupied from a young age can cause them to rely on technology, hindering the development of basic reading skills leading to the underdevelopment of the child’s brain. Scientific terms, such as circuit, neuroscience, and brain were present to stress and further explain the issue of skim reading. The author uses various studies conducted by psychologists as evidence to further support her argument. Anne Mangen, a psychologist from Stavanger, Norway came to a conclusion indicating (â€Å"That student’s who read on print were superior in their comprehension to screen-reading peers.†) The reading circuit is a part in our brain that both psychology and science are parallel to. When our brain cannot comprehend information, or critically analyze along with various basic reading skills, it affects our brain which in turn affects psychological behaviours. The author references other neuroscientists which show the timeline the issue began, to stress the point that this is an issue across all age groups. Reading is a lot more than just being able to comprehend the text, It is being able to critically analyze and empathize, which is a crucial factor. It involves being able to understand the perspective of the author and the emotion they are trying to portray. Wolf also introduces a type of â€Å"bi-literate brain†, a brain capable of forming the deepest thoughts in traditional or digital mediums. The author does not only stress the importance of deep reading, perspective taking, analyzing, comparing etc. just for a simple book or text, but also indirectly tells us to have the same view towards our society and the way we live. The Bi-literate brain will help view life and certain situations in other perspectives, look at things and be appreciative of the beauty around us and also be able to create beauty with our imagination and ideas. Being able to go beyond our current knowledge and dig deeper to reach the knowledge, is necessary to sustain a good society. Wolf Indirectly states that using those same reading skills can also be used in real life to create a better future not only for literature but also our society. As the future moves society into a more digitized world, members are becoming unable to comprehend information accurately. â€Å"Cognitive impatience† the inability to take time and read, is leading readers to be unable to properly comprehend the information accurately because skimming has become a norm. This causes a prejudiced outlook due to readers being misinformed. It is no doubt that Wolf’s article is a warning towards individuals in every age group to stress the point, how we are slowly diminishing in utilizing our basic reading skills such as critical thinking, analyzing, and deep reading. As Wolf presents real-life factors that are essential to our growth, we as members of society also have a duty to go beyond the knowledge that we already acquire and sustain a good society. How to cite Skimming is Winning, Papers

Financial Accounting Accounting in a Competitive Economy

Question: Describe about the Financial Accounting of Accounting in a Competitive Economy. Answer: Introduction Accounting standards are the rules, regulations and policies that help an organization to run effectively and smoothly. The Australian Accounting Standards Board (AASB) is the agency of the government of the country that issues the AASB standards and includes the Australian equivalent to the IFRS (International Financing Reporting Standards). In the year 2007, the AASB modified the Standards of accounting such that the requirements are identical to the IFRS that were issued by the IASB for the entities (Shim, Siegel, Shim, 2012). However, it has been found that the AASB/ IASB are against the present concept of materiality. Therefore, in this report, the general concept of materiality has been discussed along with its application in the firm Wesfarmers and also the problems of materiality in the context of the present AASB / IASB standards and framework using the annual report of the particular company has also been discussed in details. Concept of Materiality The concept of materiality is also known as the materiality constraint. It is defined as the information related to finance that is considered as the material of the financial statements that would alter the view or the opinion of rational personnel. It can also be said that all the vital financial information might affect the users opinion regarding the financial statements. This conception of materiality is of greater importance and is relative in size. As per Williams (2012), it has been found that some of the financial information of a company might be useful to some of the people like stakeholders or some of the financial information might be considered as material to some of the companies. On the other hand, it might happen that the same financial information might not be considered as the material rather it might be considered as the immaterial to the other companies and persons. The concept of materiality addresses that the financial information might make a differentiation b etween the users of the financial statements (Needles Powers, 2012). Therefore, as per the need and concept of materiality the company adds the financial information for disclosing the financial condition of the firm to its stakeholders and if the financial information is considered as immaterial to the accountant of the firm then the information will not be added to the annual report of the particular firm. Therefore, it can be said that concept of materiality varies from one organization to another. For example, within the firm Wesfarmers, the materiality is based on the accounting standard AASB 1031. As per this particular accounting standard AASB 1031, this is considered as an interim standard that generally cross-references to the Framework and Standards that consists of the guidance regarding the materiality. On the other hand, the accounting standard AASB 2013-9 reflects the Amendments to the Accounting Standards of Australia Materiality, Conceptual Framework and Financial Instruments. As per this standard, several amendments are considered as a result of issuance of AASB CF 2013-1 and will make amendments to the specified standards of accounting in order to delete the references to the AASB 1031 (Wesfarmers.com.au, 2016). The particular company Wesfarmers for measuring fair value and disclosures implement the following methods the fair value is calculated based on the quoted prices in active market and the fair value is determined by using the inputs for liability and assets, which are depended on the market data that are observable. Issues of materiality in regard to the existing AASB / IASB standards There have been pertinent issues relating to the concept of materiality as per the IASB/AASB framework. Investors are required to be informed of the financial condition of the business enterprise before making essential financial decisions (Bevis, 2013). The concept of materiality emphasizes on certain financial items that can only be considered relevant for executing investment and financial decisions. In the case of Wesfarmers Limited, there are relevant financial items that should be directly related to the financial condition of the entity. These are the amount of assets and liabilities in the organization and the amount of profits made by the business enterprise in the previous financial year (Narayanaswamy, 2014). However the value of intangible assets is subjected to certain constraints. As such, the determination of intangible assets is subjected to the perception of the investors. In addition, the determination of prepaid expenses in the organization and its treatment is ano ther issue in the concept of Materiality. BHP Billiton assesses the prepaid d expenses of the organization as a current asset. However, this depends on the opinion of the investors. The IASB/AASB recognizes this essential issue in the concept of materiality, thereby, having an adverse influence on the preparation of financial statements of a business enterprise (Warren et al. 2013). As per the financial statements prepared by BHP Billiton, the recognition of Bad debt recovered is another important essential issue recognized by IASB /AASB. In instances, the Bad Debt recovered can lead to issues relating to recording and assessing of accounting information as per the financial statements of a business enterprise. As such, bad debt recovered has been a pertinent issue in the concept of materiality as per the IASB/AASB. Besides this the IASB /AASB has imposed strict guidelines relating to the allocation of variable expenses to the cost of production .As per the financial statements prep ared by Wesfarmers Limited , the brand has numerous variable expenses that adds to the cost of production . Hence, such variable expenses have to be reconsidered when presenting the financial report to the investors of the company. The concept of materiality determines the variable expenses of an organization as per their relevancy and usefulness to the production process (Porter Norton, 2012). As such, the standards set by the concept of materiality cannot be judged against the measures implemented by the IASB/AASB. As such, recognition of variable expenses is an important issue as per the IASB/ AASB framework .m Conclusion The AASB 1031 standard is an interim standard which adheres to the international standard of accounting and financial reporting. The materiality disclosures followed by Wesfarmers Limited follows this standard, thereby, presenting the financial information to the investors. However, as per IASB/AASB the information presented to the external parties constitutes certain issues when information is disclosed as per the materiality concept. These include- determination of the value of intangible assets, depreciation as well as bad debt recovered. Thus, the IASB and the AASB framework have rightly identified materiality issues when preparing the annual financial statements of a business enterprise. References Bevis, H. W. (2013). Corporate Financial Accounting in a Competitive Economy (RLE Accounting). Routledge. Home - Wesfarmers. (2016).Wesfarmers.com.au. Retrieved 26 May 2016, from https://www.wesfarmers.com.au Narayanaswamy, R. (2014). Financial Accounting: A Managerial Perspective. PHI Learning Pvt. Ltd.. Needles, B. Powers, M. (2012).Financial accounting. Mason, OH: South-Western Cengage Learning. Porter, G., Norton, C. (2012). Financial accounting: the impact on decision makers. Cengage Learning. Shim, J., Siegel, J., Shim, J. (2012).Financial accounting. New York: McGraw-Hill. Warren, C., Reeve, J., Duchac, J. (2013). Corporate financial accounting. Cengage Learning. Williams, J. (2012).Financial accounting. New York: McGraw-Hill/Irwin.