Upcoming Contribution And Leasing Standards †Myassignmenthelp.Com

Question: Talk About The Upcoming Contribution And Leasing Standards? Answer: Presentation Rent is a unique agreement or understanding wherein the tenants needs to pay the lessor for the utilization of his/her advantages for a particular timeframe. Therefore, it very well may be seen that leases are a significant angle in bookkeeping. In rent understandings, the advantages must be unmistakable in nature. The Australian Accounting Standard Board (AASB) gives some particular rules in regards to the acknowledgment and estimation of leases in the business associations and the organizations need to consent to these guidelines. The fundamental point of this report is to break down and assess the different angles with respect to rent understandings in the organizations. AASB Lease Recognition Criteria There are two sorts of leases; they are Financial Lease and Operating Lease. AASB has distinctive acknowledgment rules for both the leases. They are talked about in the accompanying area: Monetary Leases: At the date of the beginning of the budgetary year, the lessor needs to utilize the verifiable pace of enthusiasm for the leases for the estimation of net speculations. On the off chance that, it isn't feasible for the lessor to decide the understood pace of intrigue, it is required for the lessor to utilize limited rate for the heading of sublease (gov.au 2017). At the hour of estimating the aggregate sum put resources into the budgetary leases of the organization, the lessor needs to incorporate beginning direct costs other than the assembling costs. Likewise, the lessor needs to lessen the acknowledgment of the measure of pay. The understood pace of enthusiasm for budgetary leases incorporates the underlying expenses of the new rent ventures. The lessor needs to perceive the aggregate sum of interests in money related leases dependent on the example mirroring a steady periodical pace of return of the net ventures of the lessor (gov.au 2017). Working leases The lessor needs to perceive the installments from working leases, as salary and it should be done dependent on either straight line or another deliberate premise (gov.au 2017). At the hour of the acknowledgment of working leases, the lessor needs to perceive different costs that incorporate deterioration at the hour of procuring from leases. The lessor needs to include the underlying direct expenses of the leases at the hour of leases acknowledgment (gov.au 2017). The lessor needs to introduce the insights regarding all the working leases in the fiscal reports toward the finish of the monetary years. Distinction among Operating and Financial Leases Working Lease Budgetary Lease The dangers ands and prizes of advantage possession stay with the lessor (Brealey et al. 2012). The hazard and rewards identified with the proprietorship move to the renter. Working lease should be treated as rents and there is no compelling reason to show it to be determined sheet. Money related leases should be dealt with like credits and accordingly, it shows up to be decided sheet. There isn't any buy alternative of the benefit in the rent time frame. Money related leases have the buy alternative in the rent time frame. No running expenses of the advantages should be borne(Grinblatt and Titman 2016). Running costs should be borne and it is higher. The lessor can't guarantee any sum for deterioration. The lessor can guarantee the sum interests just as devaluation. The tenant needs to pay just the month to month rent installments. The renter needs to make good on charge, kept up and protection costs (Vernimmen et al. 2014). Model According to the 2017 yearly report of CSL Limited, on 30 June 2017, it very well may be seen that the organization has announced $3.1 million and $2.5 million out of 2017 and 2016 separately as current rent liabilities; and $22.3 million each for 2016 and 2017 as non-current liabilities. According to the previous conversation, rents under current liabilities are working leases; and rented under non-current liabilities are considered as budgetary leases. Consequently, from the above conversation, it very well may be seen that CSL Limited announced both money related just as working leases in 2017 (csl.com.au 2017). Suggestions The new AASB 16 measures help the business associations in the best possible detailing of different money related angles like leases of benefits, liabilities, obligations, resources, obligation understandings, benefits and costs (kpmg.com 2017). Beforehand, the bookkeepers of the organizations needed to confront numerous troubles in the acknowledgment of leases, costs, benefits and others. Be that as it may, with the assistance of new AASB 16 measures, the bookkeepers have gotten ready to keep up appropriate exposure of money related angles. In the event of CSL Limited, it tends to be seen that the organization has had the option to isolate the measure of working lease and money related rent in the most suitable way. Aside from the leases, in the event of the acknowledgment of costs and obligations, the organization has received the methodology of reasonable incentive wherein the market estimation of the advantages and advances has been mulled over (csl.com.au 2017). In this way, fro m the above conversation, it tends to be seen that the new AASB 16 system has by and large successful impact on the budgetary reports of CSL Limited. End From the above conversation, it tends to be seen that there are two sorts of leases; they are Financial Lease and Operating Lease. For both these two sorts of leases, AASB 16has diverse acknowledgment models. Moreover, the above conversation shows that in budgetary rent, possession doesn't move. Nonetheless, in working lease, there isn't any exchange of proprietorship. From the monetary report of CSL Limited 2017, it tends to be seen that the organization has indicated their working just as budgetary rents on a different premise and this new AASB 16 standard has by and large great ramifications on the companys fiscal summaries. References Aasb.gov.au. (2017).Accounting gauges. [online] Available at: https://www.aasb.gov.au/Pronouncements/Current-standards.aspx [Accessed 22 Sep. 2017]. aasb.gov.au. (2017).Definition and Recognition of the Elements of Financial Statements. [online] Available at: https://www.aasb.gov.au/administrator/record/content102/c3/SAC4_3-95.pdf [Accessed 22 Sep. 2017]. aasb.gov.au. (2017).Leases. [online] Available at: https://www.aasb.gov.au/administrator/record/content105/c9/AASB16_02-16.pdf [Accessed 22 Sep. 2017]. Brealey, R.A., Myers, S.C., Allen, F. furthermore, Mohanty, P., 2012.Principles of corporate money. Goodbye McGraw-Hill Education. csl.com.au. (2017).Annual Report 2016/2017. [online] Available at: https://www.csl.com.au/docs/802/1/CSL_AR17%20(secured),0.pdf [Accessed 22 Sep. 2017]. Grinblatt, M. furthermore, Titman, S., 2016.Financial markets corporate procedure. KPMG. (2017).Impact of AASB 16: the new Leases standard. [online] Available at: https://home.kpmg.com/au/en/home/experiences/2017/04/aasb-16-leases-standard.html [Accessed 22 Sep. 2017]. Vernimmen, P., Quiry, P., Dallocchio, M., Le Fur, Y. what's more, Salvi, A., 2014.Corporate account: hypothesis and practice. John Wiley Sons. Dakis, G.S., 2016. Up and coming changes to commitment and renting measures. Administration Directions, 68(2), p.99.

The Stem Cell Dilemma Essay Example For Students

The Stem Cell Dilemma Essay The Stem Cell Dilemma Essay Consistently, almost 3,000 individuals kick the bucket while hanging tight for an organ transplant (DAgnese). Additionally, 66,000 individuals are still on an organ benefactor list in the United States, not many of which will ever observe their name come up on that rundown (Improving). Numerous individuals think there is no hope about this miserable truth. Be that as it may, this isn't the situation. Studies on foundational microorganism explore highlight an answer for this fatal issue. With effective utilization of undeveloped cells, numerous ailments and clinical issues could be fathomed. Undifferentiated organisms are youthful, particular cells. Normally originating from a human undeveloped organism, they can form into increasingly particular gatherings of cells or tissues (Stem Cells: A Primer). Starting at 2001, researchers could form foundational microorganisms into in excess of 110 unique kinds of tissues, for example, blood, mind or heart tissue (Robinson). On the off chance that these cells could be so valuable in the clinical field, for what reason would they say they are not being utilized at this point? As a matter of first importance, the examination on foundational microorganisms is as yet continuous, however whenever given financing this exploration may have just been cultivated. As indicated by Gary Stix, an author for Scientific American, on November fifth, 2001, an organization called Advanced Cell Technology (ACT) was the first to really clone early stage cells. We will compose a custom paper on The Stem Cell Dilemma explicitly for you for just $16.38 $13.9/page Request now This isn't cloning in the most widely recognized sense, however. Foundational microorganisms have recently been gotten from tissues of beginning period undeveloped organisms. With this test, researchers attempted to utilize another method in making foundational microorganisms so genuine incipient organisms need not be utilized. The researchers infused cells into eggs which had their cores expelled, as opposed to making a genuine duplicate of the cell. These cells grew, however the farthest advancement was from the one cell to eight cells, which isn't sufficient to give undeveloped cells (Lauritzen). This may not appear a lot, yet it is viewed as a little advance on the way to more noteworthy and progressively productive utilization of these cells. Along these lines, one factor in the topic of for what reason do we not use undifferentiated cells is that sure individuals don't favor of the utilization of early stage tissue in inquire about. There are numerous reasons, nonetheless, in which it could be viewed as possible to utilize undeveloped foundational microorganisms in the purpose of medication. For instance individuals with coronary illness or kidney disappointment could be restored with a generally modest activity. Today organ transplants are very costly and some of the time a coordinating benefactor can not be found if a patient had the cash to pay for it. Be that as it may if foundational microorganisms could be utilized, organs would be effectively available, and a significant number of the individuals who might not have had the option to get a transplant would have new expectation. Not exclusively would undifferentiated organisms help with organ transplants, yet they have additionally been appeared to treat different s icknesses, for example, numerous sclerosis (Lee). Regardless of these realities, some may in any case think it is ethically off-base to utilize immature microorganisms. There are numerous reasons that help demonstrate the way that the utilization of immature microorganisms doesn't rise to the devastation of an actual existence. Supporters of immature microorganism explore accept that undeveloped organisms made out of just a couple of cells that are being put away in a lab are not alive, on the grounds that they are solidified. They may have once could possibly live, and however this potential was lost, it was not lost in light of immature microorganism examine. A significant number of the cells that are being utilized originated from finished pregnancies when a real existence would not grow in any case. On the off chance that an incipient organism were to go unused, why not use it rather to spare another life? There are in reality more than 110,000 incipient organisms being put away in the United States alone, with not a single life to be seen for them (Robinson). .u29db7b0e3cbd0580e9b95ca0afa5bd22 , .u29db7b0e3cbd0580e9b95ca0afa5bd22 .postImageUrl , .u29db7b0e3cbd0580e9b95ca0afa5bd22 .focused content region { min-stature: 80px; position: relative; } .u29db7b0e3cbd0580e9b95ca0afa5bd22 , .u29db7b0e3cbd0580e9b95ca0afa5bd22:hover , .u29db7b0e3cbd0580e9b95ca0afa5bd22:visited , .u29db7b0e3cbd0580e9b95ca0afa5bd22:active { border:0!important; } .u29db7b0e3cbd0580e9b95ca0afa5bd22 .clearfix:after { content: ; show: table; clear: both; } .u29db7b0e3cbd0580e9b95ca0afa5bd22 { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; haziness: 1; change: murkiness 250ms; webkit-change: mistiness 250ms; foundation shading: #95A5A6; } .u29db7b0e3cbd0580e9b95ca0afa5bd22:active , .u29db7b0e3cbd0580e9b95ca0afa5bd22:hover { obscurity: 1; change: darkness 250ms; webkit-progress: darkness 250ms; foundation shading: #2C3E50; } .u29db7b0e3cbd0580e9b95ca0afa5bd22 .focused content territory { width: 100%; position: relativ e; } .u29db7b0e3cbd0580e9b95ca0afa5bd22 .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: intense; edge: 0; cushioning: 0; content embellishment: underline; } .u29db7b0e3cbd0580e9b95ca0afa5bd22 .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u29db7b0e3cbd0580e9b95ca0afa5bd22 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt range: 3px; box-shadow: none; text dimension: 14px; text style weight: striking; line-tallness: 26px; moz-outskirt span: 3px; content adjust: focus; content adornment: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: total; right: 0; top: 0; } .u29db7b0e3cbd0580e9b95ca0afa5bd22:hover .ctaButton { foundation shading: #34495E!important; } .u29db7b 0e3cbd0580e9b95ca0afa5bd22 .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u29db7b0e3cbd0580e9b95ca0afa5bd22-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u29db7b0e3cbd0580e9b95ca0afa5bd22:after { content: ; show: square; clear: both; } READ: The Jataka Essay These incipient organisms are not alive, and ought to be utilized rather than disposed of. To make this discussion significantly simpler, undifferentiated cells may sooner rather than later originate from, for instance, the ACT created incipient organisms. With the ACTs undeveloped organisms, the researchers began with human eggs, however they were not prepared with sperm; these eggs were then persuaded into treatment. The eggs were kept in a culture and appeared to create like typical undeveloped organisms, however they might most likely never form completely into a kid (Lauritzen). Author Paul Lauritzen gets some information about the expert life explanations that state . The Stem Cell Dilemma Essay Example For Students The Stem Cell Dilemma Essay The Stem Cell Dilemma Essay Consistently, almost 3,000 individuals bite the dust while sitting tight for an organ transplant (DAgnese). Besides, 66,000 individuals are still on an organ giver list in the United States, not many of which will ever observe their name come up on that rundown (Improving). Numerous individuals think there is no hope about this tragic certainty. Be that as it may, this isn't the situation. Studies on foundational microorganism look into highlight an answer for this fatal issue. With proficient utilization of immature microorganisms, numerous maladies and clinical issues could be understood. Immature microorganisms are youthful, particular cells. Typically originating from a human incipient organism, they can form into increasingly particular gatherings of cells or tissues (Stem Cells: A Primer). Starting at 2001, researchers could form undifferentiated organisms into in excess of 110 distinct sorts of tissues, for example, blood, cerebrum or heart tissue (Robinson). On the off chance that these cells could be so helpful in the clinical field, for what reason would they say they are not being utilized at this point? As a matter of first importance, the exploration on undeveloped cells is as yet progressing, however whenever given subsidizing this examination may have just been practiced. As per Gary Stix, an essayist for Scientific American, on November fifth, 2001, an organization called Advanced Cell Technology (ACT) was the first to really clone undeveloped cells. We will compose a custom exposition on The Stem Cell Dilemma explicitly for you for just $16.38 $13.9/page Request now This isn't cloning in the most widely recognized sense, however. Undeveloped cells have recently been acquired from tissues of beginning time incipient organisms. With this test, researchers attempted to utilize another method in making undifferentiated cells so genuine incipient organisms need not be utilized. The researchers infused cells into eggs which had their cores evacuated, instead of making a real duplicate of the cell. These cells grew, however the farthest advancement was from the one cell to eight cells, which isn't sufficient to give immature microorganisms (Lauritzen). This may not appear a lot, however it is viewed as a little advance on the way to more noteworthy and progressively productive utilization of these cells. In this way, one factor in the topic of for what reason do we not use undeveloped cells is that sure individuals don't support of the utilization of early stage tissue in investigate. There are numerous reasons, be that as it may, in which it could be viewed as practical to utilize early stage foundational microorganisms in the purpose of medication. For instance individuals with coronary illness or kidney disappointment could be relieved with a moderately modest activity. Today organ transplants are very costly and here and there a coordinating giver can not be found if a patient had the cash to pay for it. Be that as it may if undifferentiated cells could be utilized, organs would be effectively open, and a significant number of the individuals who might not have had the option to get a transplant would have new expectation. Not exclusively would undifferentiated organisms help with organ transplants, however they have likewise been appeared to treat different illnesses, for exampl e, various sclerosis (Lee). Regardless of these realities, some may at present think it is ethically off-base to utilize foundational microorganisms. There are numerous reasons that help demonstrate the way that the utilization of undifferentiated organisms doesn't rise to the pulverization of an actual existence. Supporters of undifferentiated cell investigate accept that undeveloped organisms made out of just a couple of cells that are being put away in a lab are not alive, on the grounds that they are solidified. They may have once could possibly live, and however this potential was lost, it was not lost in view of undifferentiated cell examine. A significant number of the cells that are being us

Blog Archive Which MBA Application Round Should I Apply In

Blog Archive Which MBA Application Round Should I Apply In Many MBA admissions officers will tell candidates that if they can complete their applications and submit them in Round 1, then they should do so. Most MBA programs will also tell candidates that they should try to avoid Round 3, because the majority of the places in their classes will have been filled by then. So, what does that say about Round 2? Candidates sometimes contact mbaMission to  ask whether submitting an application in Round 2 is worth the effort or whether the opportunity has passed at that point. Unfortunately, when one is being compared against a group of unknown competitors,  being concerned about every perceived difference or deficiency is only natural. Some candidates grow concerned if they are a year older than the average at their target school, while others fret if they are a year younger. Many applicants worry if their GMAT score is ten points below a school’s average. And, of course, some worry if they submit their application in Round 2. However, the overall strength of your candidacy, which is a measure of many factors, is far more important than where you fit in relation to any single statisticâ€"not to mention  whether you apply in Round 1 or 2. So, we too would encourage candidates to apply early, if they are ready, but we do not believe  anyone should give up on  their MBA dreams for a year if applying in Round 1 is just not practical. You may be surprised to discover that admissions committees encourage early applications but also concede that the difference in selectivity between the first  and the second  rounds is very small. To back up this statement, we offer a small selection of quotes from mbaMission’s exclusive interviews with admissions officers: “My stance has been and will continue to be that candidates should feel comfortable applying whenever they are ready. I can appreciate that candidates, especially when applying to highly selective schools, look for any strategy that might be beneficial to them. But the truth is, at Kellogg, we really do offer a similar number of admissions in [Rounds 1 and 2] and a similar number of scholarships. So, when I say I prefer students to apply when they’re ready, I mean it. There is not a strategic advantage to one round over another.”  â€" Melissa Rapp, Director of Admissions, Northwestern University’s Kellogg School of Management “We really don’t [recommend that candidates apply in any specific round]. We model to admit the same quality of students in each round, so it’s not as though there’s an advantage to applying in one round versus another. We have three rounds, and we’re also part of the Consortium for Graduate Study in Management, so we do receive applications that come in through the consortium and that are referred to us. But in terms of our three direct application rounds, like a lot of schools, we counsel people that if they can avoid the third round, they should try to do that. That’s not because it’s inherently any more difficult, but just because it’s more variable. It depends on how many people have already been accepted into the class in the first two rounds, so you just don’t know. It could be more than we were expecting, or it could be less. It’s that uncertainty that can make it more challenging. The main piece of advice we give everybody is to apply when you have your s trongest application ready. Don’t rush to get it in earlier if it’s going to be less strong. And especially between rounds one and two, as I said, we model so that the quality of people we’re admitting stays constant throughout, so there’s no advantage in applying in one round versus another.”  â€" Bruce DelMonico, Assistant Dean for Admissions, Yale School of Management “[We] get about a third of our applications in Round 1, about 55% in Round 2, and the remainder in Round 3. … We encourage people to submit their application when they feel that they offer their best possible applications. … So, if you can get everything lined up and completed and you feel really good about it … then I would encourage you to apply in Round 1. But if it takes you a bit longer, and you want to take the time to look at your application again and maybe have somebody else look at it, then Round 2 is fine, too.”  â€" Soojin Kwon, Managing Director of Admissions, University of Michigan Ross School of Business Share ThisTweet Application Tips

The Awakening Essay - 844 Words

Throughout The Awakening, Kate Chopin conveys her ideas by using carefully crafted symbols that reflect her characters thoughts and futures. One of the most important of these symbols, the bird, appears constantly, interwoven in the story to provide an insight to the condition of Ednas and her struggle. At each of the three stages of her struggle, birds foreshadow her actions and emphasize the actions importance while the birds physical state provides an accurate measure of that of Ednas. Early in the novel, while Edna attempts to escape from societys strong grasp, birds emphasize her entanglement by forecasting her actions and monitor her development by reflecting her feelings. The novel opens with the image of a bird, trapped†¦show more content†¦Robert does not want to do something wild and unacceptable to society. In a situation parallel to that of Ednas, the only bird that understands the parrot is the mockingbird (Reisz) that quot;[is] whistling its fluty notes upon the breeze with maddening persistencequot; (1). Because the parrot continues to shriek, people move it away from their society: quot;[Mr. Farvial] insisted upon having the bird removed and consigned to regions of darknessquot; (23). Society wants to hide the bird in darkness, as it wants to do to Edna, in order to keep the bird from causing problems. The bird, like Edna, is the only one quot;who possessed sufficient candorquot; to tell the truth about society (23). Throughout Ednas imprisonm ent, birds reflect her actions and feelings. amp;#9;Once Edna begins to escape, however, the birds become important signs of her success in escaping and continue to foreshadow her actions. Upon hearing Mademoiselle Reisz play quot;Solitudequot;, Edna envisions a free bird for the first time. She imagines quot;a man standing beside a desolate rock...with hopeless resignation as he looked toward a distant bird winging its flight away from himquot; (25). The appearance of a free bird provides an important sign of Ednas beginning freedom and success. Also, the bird leaves a hopeless and resigned man as Edna leaves Mr. Pontellier. While Edna relates her love story to Mr. Pontellier and Doctor Mendelet, she begins to show her feeling of freedom byShow MoreRelatedThe Awakening on Kate Chopins The Awakening1745 Words   |  7 Pages The time period of the 1880s that Kate Chopin lived in influenced her to write The Awakening, a very controversial book because of many new depictions of women introduced in the book. The Awakening is a book about a woman, Edna Pontellier. In the beginning, she is a happy woman with her husband and 2 kids vacationing at Grand Isle. While there, Edna realizes she is in love with Robert Lebrun and that she was just forced into an unloving/dissatisfying marriage with Mr. Pontellier. Robert howeverRead MoreDemoralization In The Awakening1584 Words   |  7 Pagesthem and cause them to lose hope. Kate Chopin uses words like â€Å"depressed† (56), â€Å"hopeless† (56) and â€Å"despondency† (p115) to describe Edna, the heroine, in The Awakening. Coupling this description with Edna taking her life at the end of the novel and Chopin’s own inferred demoralization, due to the almost universal aversion to The Awakening, the natural conclusion is that it is a work of â€Å"great personal demoralization†, (Companion 5) as Michael Levenson states. Levenson suggests most modernist authorsRead MoreFeminism In The Awakening1562 Words   |  7 Pagesprivileges as each other. Basic human rights would give others the notion that this is how all humans should have been treated from the beginning. However, this is far from the truth. Books like The Awakening, give us an inside look at how women were treated around 100 years ago. When Kate Chopin wrote The Awakening, she created a blueprint for how we see modern feminism. Without being obvious, Chopin showed how one woman started to liberate herself from an oppressive society. During the 1800s when the bookRead MoreEssay on The Awakening1610 Words   |  7 Pages In their analytical papers on The Awakening by Kate Chopin, both Elaine Showalter and Elizabeth Le Blanc speak to the importance of homosocial relationship to Edna’s awakenings. They also share the viewpoint that Edna’s return to the sea in the final scene of the book represents Edna being one with her female lover and finding the fulfillment she has been seeking. We see evidence of this idea of the sea as a feminine from Showalter when she tells us that â€Å"As the female body is prone to wetness,Read MoreSymbolism In The Awakening1420 Words   |  6 PagesAnalyzing Chopin’s use of symbolism in â€Å"The Awakening† What would one expect to be the personality of a woman, who was raised in a family of no man dominance in the year of 1800? Kate Chopin was born in Missouri, in 1850 and was one of the five children. At very young age, Kate lost her both sisters and her brother. At age of five, Kate was sent to a Catholic school. Not long after leaving her home, Chopin loses her father. Kate is being sent home from school to live with her mother, grandmotherRead More Essay on The Awakening712 Words   |  3 PagesCritical Views of The Awakening      Ã‚  Ã‚   The Awakening, written by Kate Chopin, is full of ideas and understanding about human nature. In Chopins time, writing a story with such great attention to sensual details in both men and women caused skepticism among readers and critics. However, many critics have different views with deeper thought given to The Awakening. Symbolism, the interpretation of Ednas suicide, and awakenings play important roles in the analysis of all critics.    SymbolismRead More The Awakening Essay1091 Words   |  5 Pagesthe fact that an author is able to convey his/her message clearer and include things in the book that cannot be exhibited in a movie. For this reason, the reader of the book is much more effected than the viewer of the film. In the novella, The Awakening, by Kate Chopin, there is much more evidence of symbolism as well as deeper meaning than in the movie version of the book, Grand Isle. Chopin conveys her symbolic messages through the main character’s newly acquired ability to swim, through the birdsRead More The Awakening Essay2046 Words   |  9 Pages The Awakening is a story full of symbolism and imagery that can have many different meanings to the many who have read it. I have read several different theories on Kate Chopin’s meaning and though some are vastly different, they all seem to make sense. It has been said that Kate Chopin might have been ambiguous just for this reason. At some point, almost everyone struggles with knowing or not knowing their purpose in life, and therefore it seems, that on some level, most who read the story aboutRead More Essay on The Awakening733 Words   |  3 PagesCriticism of The Awakening      Ã‚   Reading through all of the different criticism of Kate Chopin’s The Awakening has brought about ideas and revelations that I had never considered during my initial reading of the novel.   When I first read the text, I viewed it as a great work of art to be revered.   However, as I read through all of the passages, I began to examine Chopin’s work more critically and to see the weaknesses and strengths of her novel.   Reading through others interpretations of herRead MoreThe movie Awakenings4852 Words   |  20 PagesMeagan McGee Psychology 1300 Awakenings The movie Awakenings starring Robin Williams and Robert De Niro portrays the true story of a doctor named Dr. Malcolm Sayer, and the events of the summer of 1969 at a psychiatric hospital in New York. Dr. Malcolm Sayer, who is a research physician, is confronted with a number of patients who had each been afflicted with a devastating disease called Encephalitis Lethargica. The illness killed most of the people who contracted it, but some were left living

The Breakfast Club By John Hughes - 846 Words

The Breakfast Club Noah Lane Ivy Tech Community College Abstract This paper is why everyone should watch The Breakfast Club. It tells a story of four teenagers battling with rebellion, drama, and love. Most critics will argue that it is not realistic, and no teenager is like that. However, The Breakfast Club written by John Hughes made teens everywhere relate to at least one of these characters. This movie is a dramatic comedy that will make someone laugh, cry, and angry all brought together in one amazing film. The Breakfast Club The Breakfast Club, starring Emilio Estevez, Judd Nelson, and many other great actors is a fantastic teen comedy. This movie had great humor along with heart warming love. It is almost impossible to name one bad thing about this movie. The Breakfast Club is jammed packed full of comedy, drama, and rebellion. These four high school students represent every cliche in the 1980s school life. As typical as this may sound for a teen comedy the plot takes a twist. This movie is not the usual teen comedy in any way. These four students will soon realize that they each have something in common. Each of the kids parents don t treat them fairly or don t even notice them. It is ironic at first, because they think that they have figure each person out and they know everything about them. But soon into the movie they quickly realize they are all too similar. This movie takes place in a high school in Shermer, Illinois.Show MoreRelatedThe Breakfast Club, By John Hughes1342 Words   |  6 Pagescalled cliques, to overcome these hardships, while others fight them head on by themselves. In the coming to age movie, The Breakfast Club, five different high school teenagers are forced to be together one Saturday morning and afternoon in detention. Brian Johnson the brain, Andrew Clarke the athlete, Allison Reynolds the basket case, Claire Standish the princess and John Bender the criminal, are all forced to be caged together and think about who they are. 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The Events Leading To The Collapse Of Enron Accounting Essay Example For Students

The Events Leading To The Collapse Of Enron Accounting Essay Enron is an American Energy Company based in Downtown Houston, Texas which began in 1985 and prospered fast claiming grosss of about $ 101 billion in 2000, to electricity-generating workss and H2O companies, Enron added many concerns outside of the energy field, such as newspaper, broadband overseas telegram, and fiber optics. Its prestigiousness and stock monetary value soared. But by early 2001 Enron, though valued at $ 60 billion, began a prostration into bankruptcy. Its extension into unprofitable concerns and accounting patterns that disguised the true fiscal place of the company were among the grounds. It was revealed that it s reported fiscal status was sustained well by institutionalized, systematic, and creatively plannedA accounting fraud, known as the Enron dirt . The dirt besides affected the wider concern universe by doing the disintegration of theA Arthur AndersenA accounting house. The consequence is a immense corporate, fiscal, accounting, federal regulative and political dirt every bit good as a catastrophe for 1000s of Enron employees and investors. At least 10 Congressional commissions are now look intoing Enron and its accounting house, Arthur Andersen. While Enron may hold engaged in illegal concern activities for illustration, both Enron and Arthur Andersen have shredded many concern records. Reappraisal of Literature: Evidence of a thorough reappraisal of relevant literature ( a lower limit of 8 articles ) Question 1: I. Conduct your ain research on the events taking to the prostration of Enron and name the series of questionable concern trades by Enron, in peculiar, between Enron and Raptor, and between Enron and Condor. How those trades were accounted for in the fiscal statements? ( 12 Markss ) ( Around 750 words ) Organization is charged with the duty to map in an ethical manner. In the early 2000 s the largest or most good known concern failure occurred. Enron was exposed for their immoral patterns and non merely was the organisation held responsible, but the persons involved were besides. Once the 7th largest company in America, Enron was formed in 1985 when Inter North acquired Houston Natural Gas.Enron was an energy company that grew to be the jobber for energy companies that allowed them to interchange energy contracts. Their growing was really impressive and the concern expanded into other aspects including Internet services. Enron had created over 3000 particular purpose entities in between 1993 to 2001. Particular Purpose Entities ( SPEs ) are defined as entities formed for some specific intent or activity. The primary intent of making an SPE is to take assets and liabilities from the balance sheet of the patron thereby unnaturally bettering purchase, return on plus and return on equity ratios. These SPEs were besides established to maintain Enron s recognition evaluation high, which was really of import in their Fieldss of concern. Because the executives believed Enron s long-run stock values would stay high, they looked for ways to utilize the company s stock to fudge its investings in these other entities. As Enron grew, they needed to borrow more and more money. To maintain the debt off of Enron s books, they began to make spin out organisations that were used to conceal over $ 600 million in losingss that were genuinely created by Enron. By concealing their debt, Enron looked like a really successful company. Until October 22nd, 2001 when the Securities and Exchange Commission ( SEC ) announced they Enron was under probe. The first ground for the prostration of the company was that the company was leveraged through debt. The second was the autumn of the stock monetary value. This caused issues with their debts and resulted in recognition downgrades. The 3rd phase was the increased cost of borrowing due to the recognition down classs that caused liquidness issues for Enron. Throughout 2001, there were several cases that would hold drawn ruddy flags to the approaching death. Fortune Magazine ran several articles that questioned the company s debt procedure and methods of bring forthing income. In August 2001, Jeff Skilling placed his surrender from CEO. Then, in October 2001, Enron came out with losingss over $ 600 million. Ironically, that is the same sum that was being sheltered under Chewco Investments. After registering for chapter 11 bankruptcies in December 2001, the U.S. Justice section began a condemnable probe. The originative accounting patterns provided by Arthur Anderson ( AA ) can besides be included in the autumn of Enron. As their hearer, AA was an extension of the Enron organisation. In October 2001, AA destroyed about all of Enron s books. Arthur Anderson had helped Enron to organize the spin out organisations and conceal their losingss. All of these behaviours between Enron and Arthur Anderson were grounds for the autumn of Enron. Enron was exposed for their immoral patterns and non merely was the organisation held responsible, but the persons involved were excessively. There are specific organisational behaviour theories that could hold predicted Enron s failure such as the debt that was hidden under other concerns or the alterations in upper direction with no clear ground being provided. In add-on to the organisational behaviour the leading, direction, and organisational constructions contributed to the public failure of one of the largest companies in the universe. Their accounting house, Arthur Anderson, was non guiltless in the dirt whatsoever. In the terminal, leaders and directors from both organisations paid the monetary value for the muss that they had created. Not merely were the organisations held responsible, but several persons reaped the reverberations as good. This state of affairs shows the huge impact that leaders and directors have on an organisation. They can command whether an organisation acts ethically or if the organisation becomes avaricious and does whatever necessary to be profitable and viewed positively in the public oculus. Enron involved in partnership concern trade with its assorted SPEs. The trades with CALPERS, ZEDI, RAPTER, CONDERS were those trades and the accounting intervention of those minutess, were responsible for inevitable death of the Enron Company. Outline1 Deals with Bird of preies2 Deals with Condor3 Accounting intervention of the Enron s trades with Raptor and Condor4 A5 A6 Mark-to-market accounting scheme:7 Capital stock dealing8 Gross acknowledgment9 Acknowledging additions in the value of Enron s common stocks10 Accounting revelation11 A12 ( 200 words ) Deals with Bird of preies Enron had created a partnership taking to purchase and sell stocks of other companies. Enron lent the partnership $ 500 million in Enron stock to run Raptor and besides guaranteed the burden by assuring to give more stock if Raptor was unable to refund the loan. Raptor issued a note to Enron that Enron considered assets. Raptor so bought stock in companies like Avici, a shaper of high-velocity net-working equipment, and the New Power Company. Enron treated the loan to Raptor as an assets and claimed net income on the lifting value of Raptor s retentions. The dealing worked until the stocks of the companies owned by Raptors fall down. Bird of preies could non pay the loan. Enron was obliged to cover the Raptor s loan as it guaranteed for that, it had to publish more and more portions although its ain stocks were worsening. Deals with Condor Condor is another SPEs. The executives of Enron created another partnership called condor to sale and purchase the assets in the best possible monetary value. Condor was established to purchase assets from Enron. Enron had lent the partnership portions to Condor of Enron s stock. Accounting intervention of the Enron s trades with Raptor and Condor Bird of preies were non controlled by an independent party which possessed the significant hazards and wagess of ownership, so these entities were portion of Enron and should hold consolidated into Enron s ain fiscal statement. But Enron recorded all the addition or losingss including all the hedge minutess of its SPEs entities and did non consolidate it into its fiscal statements. Enron executives structured the trades so that losingss would non demo up as net incomes, but alternatively as decreases of stockholder equity that had no consequence on the income and net incomes statements. Enron recognised $ 800 million in hard currency flow from condor. In fact Enron should alternatively hold been accounted for as an issue of stock, But Enron counted it as hard currency flow. Although some inside informations are still cloudy, one thing is clear: Arthur Andersen, Enron s outside comptroller, is in large problem, and it ( or its insurance companies ) will hold to fork over large vaulting horses. Andersen s large job stems from a company called JEDI as in Star Wars that Enron now says should hold been on its books since 1997. Andersen allowed JEDI to stay off the books for old ages. The other trade, affecting a company called Raptor, caused the net-worth disappearing that set Enron on the route to destroy. JEDI stands for Joint Energy Development Investments. It was a partnership between Enron and the California state-employees pension fund, known as Calpers. The Force was with Enron, which invested the money $ 250 million each from itself and Calpers in power workss, energy stocks and such, doing more than 20 per centum a twelvemonth. Pretty neat. In late 1997, Calpers was willing to put $ 500 million in a new partnership, JEDI 2. But it wanted to first hard currency in its JEDI 1 french friess, deserving $ 383 million. Alternatively of merely neutralizing JEDI, Enron got cunning. ( I m non certain why. Enron declined to notice. ) It went looking for an foreigner to fork over $ 383 million and take Calpers s topographic point. Enter something called Chewco Investments as in Chewbacca of Star Wars celebrity. Chewco was a partnership of Enron employees and some unrevealed foreigners. ( Who they are and how much they made is a enigma, because Chewco is a private entity. ) Chewco s investors did nt hold a trim $ 383 million. So Enron Lent Chewco $ 132 million and guaranteed a $ 240 million loan that Chewco took out elsewhere. Enron was therefore at hazard for its ain JEDI interest and basically all of Chewco s. That being the instance, it s a enigma why Andersen allow Enron maintain JEDI off its books. Accounting experts who have looked at this dealing, which Enron disclosed last month, merely agitate their caputs. Andersen has refused to notice, stating it s excessively early to make decisions. Enron has restated its net incomes dating back to 1997 because it says JEDI should hold been on its books since so. Think what? The restated net incomes are far lower than the original 1s. Now, to the trades that sank Enron. As in JEDI, Enron wo nt notice. These minutess involve four companies called Raptor. It looks like the Raptors were set up to allow Enron utilize fiscal gymnastic exercises to acquire additions from stocks it owned without really selling them. The major retentions were Rhythms Net Connections, a now belly-up start-up telecom company, and NewPower Holdings, which competes with established power companies for clients. At their tallness, Enron s interest in these companies totaled approximately $ 2 billion. Friday s value: about $ 40 million. Enron wo nt state why it did nt merely sell the stock and take its net incomes. The most logical account is revenue enhancement turning away. Now, the key to Enron s undoing. The company committed to set $ 1.2 billion of Enron stock into the Raptors to do them more responsible. It did nt assure a fixed figure of portions it promised $ 1.2 billion worth, irrespective of the portion monetary value. A earnestly dense move for a company that talks about fudging hazards. In return for that committedness, the Bird of preies gave Enron $ 1.2 billion of promissory notes. Enron put them on its balance sheet as an plus. When a company adds to its assets and nil else changes, its net worth rises. Hence, Enron marked up its cyberspace worth by $ 1.2 billion. But as the stock monetary values of Rhythms, NewPower and Enron all sank, Enron faced holding to fork over a catastrophic figure of new portions. So Enron paid $ 35 million to the Raptors outside investors yet another cryptic partnership and liquidated the Raptors. That eliminated the notes, which eliminated the aforesaid $ 1.2 billion from Enron s net worth. That set off the now celebrated October tally on Enron s recognition, which finally led to bankruptcy. Now, far excessively late, Enron says it should nt hold counted the notes as assets. Animal Cruelty leads to Human EssayConsequence of this fraud Effect ( reply for this is there portion value dropA from $ 90 to merely for 10cents and they got bank crupt ) andmany more consequence s Sherron S. Watkins was frailty president of Enron. It was her responsibility to look rapter and condor SPEs ( really partnerships ) work. happening frauds in these 2 dealingsA and no opportunity of flight, she worte letters to Ley but she was threanted to disregard and leters were kept hidden.A A A company may enter additions and losingss on minutess with the SPE ; nevertheless the assets and liabilities of the SPE are non included in the company s balance sheet. Enron executives structured the trades so that losingss would non demo up as earning s losingss, but alternatively as decreases of stockholder equity that had no consequence on the income and net incomes statements. There are several constructions used by Enron for its accounting patterns. One of them was to utilize SPEs to sell A?financial assetsA? ( a debt or equity owned by Enron ) at the terminal of a fiscal accounting period in order to better their fiscal ratios and standing. The secret contracts between Enron and the SPEs gave Enron the right to purchase portions of the SPEs. This ensured Enron control of the SPEs. Mark-to-market accounting scheme: Enron had implemented the Mark-to-market accounting scheme. It is the accounting scheme that, the monetary value or value of a security is recorded on a day-to-day footing to cipher net incomes and losingss. Enron counted the projected net incomes from long-run energy contracts as current income, but it non did non reflect the true economic value. All the income was estimated as the present value of net hereafter hard currency flows. Mark to market scheme counted the future income as current income that increased the fiscal net incomes nevertheless in future old ages ; the net incomes could non be included. To maintain the concern growing and the investor s Trust over the concern, company should include extra income from its new undertaking at any manner. So Enron did it through its SPEs. Capital stock dealing The dealing of issue of portion by company should non normally be recorded an increased to stock holders equity until hard currency payment for the portion is received. Enron issued portion to its SPEs in exchange for notes receivable. That accounting intervention merely overstated the notes receivable and portion holder s equity. Enron used its ain common stock to capitalize SPEs. Gross acknowledgment Enron recognised largely from long term contracts where the value of the contract was determined based on subjective grade to market ( MTM ) scheme. It did non calculate the just value of a fiscal instrument when there was no active market for it. Furthermore Enron recognised gross originating from an addition in the value of its ain portion utilizing the equity method of accounting. Acknowledging additions in the value of Enron s common stocks Enron had had partnership with its SPEs. Enron had given partnership portions to those SPEs. One of them ZEDI held 12 million portion of Enron stock, which was carried at just market value. Increased in the menu value of those portion monetary values, Enron recorded it as income utilizing equity method. But Enron did non recorded losingss while ZEDI portions declined. That means Enron was recognizing the increasing value of its ain portions as gross but losingss were non. Accounting revelation The accounting and the fiscal revelation that Enron had made was non equal. Particularly contracts that made with its SPEs, there was no systematic Procedure that could specify about dealing made with related parties. Enron entered into a series of affecting a 3rd party LJM in June 1999, but the e consequence of the dealing was non clearly disclosed to its investors, employees and other stakeholders. Question 3: three. The overruling basic rule of accounting is that if you explain the accounting intervention to a adult male in the street, would you act upon his puting determinations? Would he sell or purchase the stock based on a thorough apprehension of the facts? If so, you best present it right and/or alter the accounting. My concern is that the footers do nt adequately explicate the minutess What is the context of this remark by Watkins? Why footers do non adequately explicate minutess? ( 6 Markss ) ( Around 350 words ) Watking who is my hero once more points out one more thing FOOT NOTES really its non easy to understand all the dealing in the accounting for all the comptrollers as good so we ever use footers to explicate how the above dealing was carried out .. but ENRON footers did non explicate anything adequatley .. which is picked by Watkins and the chief ground pes notes was non explain right . beacuse of the sham . creative activity of all the dealing which did non had any value this is what we need to explicate while replying this inquiry . 3. On the electronic mail of Watkins to Lay, she commented that the footer made on the dealing was non equal and did non give proper information to its related parties. Particularly the dealing made with SPEs ( Raptor, ZEDI ) , it was non appropriate and transparent. The footers did non explicate decently about what dealing made with those SPEs, what the consequence behind the minutess and so many other accounting and funding footings. If those footings are decently explained so, investors would cognize that the entities that Enron keeping are thinly capitalised. Furthermore they would cognize all the value in the SPEs come from the underlying value of the derived functions and Enron stock. But the footers revelations of above minutess at amalgamate statements were obscure and hard to understand. The Enron fiscal statement revelation did non state everything about the dealing that was made with its SPEs. The substance of the minutess that Enron entered into was hard to separate from the footers to the fiscal statements, and since merely the signifier of the minutess was reflected on the face of the fiscal statements, it was hard for investors and creditors to obtain a clear position of the fiscal place and consequences of operations of Enron. Question 4: Watkin s memo refers to Arthur Anderson A ; Co ( AA ) at several topographic points. How was their function as hearers of the company? Critically explain. 5 Marks ( Around 300 words ) ( Arthur Anderson A ; his company was really the hearer of the ENRON .. and he used to acquire $ 50million in a twelvemonth .. to do all the fraud studies in right order .. What Arthur Anderson did that he sacked some of his good hearers purposly .. and so these hearers were hired by ENRON .. all harmonizing to Plan so outside media does non cognize anything .. all the hearers which were now in ENRON worked harmonizing to instructions of Arthur Anderson .. and that was it . ENRON neer had a job in fiscal statements as they all were in the same boat .. this is wat we need to explicate inthis inquiry ) A Arthur Anderson A ; Co ( AA ) was non merely the hearer of Enron ; it provided confer withing services every bit good. Arthur Anderson A ; Co was paid $ 52m including A ; 27m for confer withing and remainder for scrutinizing in 2000 by Enron. Arthur Andersen became so reliant on the combined service grosss of these clients that they discredited the cardinal rules of the accounting/auditing profession. The relationship between Enron and Andersen developed so much that Enron were able to exaggerate gross by close to $ 600 million over a figure of old ages, before its prostration in December 2001. Andersen did non carry through its professional duties in connexion with its audits of Enron s fiscal statements, or its duty to convey to the attending of Enron s Board ( or the Audit and Compliance Committee ) concerns about Enron s internal contracts over the related-party minutess . On June 15, 2002, Andersen was convicted ofA obstructor of justiceA for tear uping paperss related to its audit ofA Enron, ensuing in theA Enron scandal.A Nancy TempleA ( Andersen Legal Dept. ) andA David DuncanA ( Lead Partner for the Enron history ) were cited as the responsible directors in this dirt as they had given the order to tear up relevant paperss. Critics suggest that Enron s prostration was backed up because hearer Arthur Andersen was gaining every bit much from confer withing as from scrutinizing. They believe this factor created an inducement non to dispute the energy company s fiscal statements ( Drinkard, 2002 ) . Barefoot ( 2002 ) besides agrees that the hearer s independency was compromised. However, Barefoot ( 2002 ) besides argues that the Board of Directors set aside the company s ain moralss policy in order to allow the questionable fiscal minutess. She states that legal and conformity jobs about neer originate unless senior executives have tolerated, and even created a clime in which disobedience can happen. While critics believed that a struggle of involvement was a major lending factor to the catastrophe, . So while the populace are indicating the finger of incrimination at Arthur Andersen, the experts are connoting that Enron s senior executives should hold been pointed as harshly. Decision: ( 200 words ) There are rather a figure of lessons that can be learned from Enron to forestall these dirts from go oning. First, ethical civilizations must be well-fortified so that among employees, clients, providers and investors will hold higher grades of satisfaction and trueness. Ethical motives must be looked from both moral-rights and justness positions. In organisations, this construct that includes the right of employees to reject unethical actions must be practiced. This is to guarantee that employees are ever protected in rights of privateness, picks, wellness and safety. Besides that, we must handle people impartially and reasonably, harmonizing to legal regulations and criterions. Procedural justness must besides be applied so that policies and regulations of the organisation are reasonably administered. Next, the 2nd lesson learned from Enron s failure is rigorous regulations must be enforced and imposed on companies so everything can remain in order. Certain techniques to make so include making comprehensive policies around corporate administration, inventing systems to portion informations across conformity paperss to avoid duplicate of work, such as finance sheets, set uping clear lines of duty so that both employers and employees know what is their country of duties, and doing those procedures portion of a company s civilization. These wide guidelines can assist guarantee that dirts such as Enron s would non go on once more. Besides that, lessons that can be learned form Enron s failure is to be careful on doing the right or incorrect pick, as there is ever a first knowing trip. This first trip frequently involves a little evildoing, but none are more of import ; because this little via media or minimum evildoing will about ever lead to worse behavior. Once you step over the line, it is hard to travel back to the right class. In Enron, because a director made a bad determination, so he tries to cover it up. In fact, he should seek to work out that job critically, whether it is revenue enhancement frauds or corporate discourtesies, otherwise, after the first trip, it ever gets easier and easier to go on these misconduct. Finally, the lessons that can be learned form Enron s failure is learn to be satisfied with what you have lawfully earned, as greed is a barbarous frailty that can destruct you. If you judge success in life by what you can roll up, you will neer be to the full content, as person will ever hold more, your kids or others will ever desire more from you, and hence, you will neer hold plenty. It is in the human nature to be avaricious, but non until you have to take illegal actions to gain it. See this illustration, directors in Enron such as Jeffrey Skilling wanted to do more money and at the terminal, they received their penalties. Skilling was sentenced to 24 old ages in prison in October 23, 2006. In decision, we must make everything in all cost to forestall from these things to go on once more, so that there will be no unethical direction to be practiced once more.

The wasteland Essay Example For Students

The wasteland Essay In the poem, The Waste Land, T. S. Eliot gives a primarily positive connotation by using the theme of speech, language, and failure of speech. In each of the sections, Eliot shows how speech and communication are important in life. He also shows that speech cannot always accomplish what actions can. The way the characters in the poem use speech show that speech and communication are important. This section may be the best example of communication in the whole poem. While many of the other themes are present, the main part of this section deal with the interaction between two people, in two different places. Although at first these conversations seem to be very fruitless and unproductive, at the end it is revealed that what was trying to beaccomplished by the conversations happens anyway. We will write a custom essay on The wasteland specifically for you for only $16.38 $13.9/page Order now The first part of A Game of Chess tells of a man and a woman having dinner. A very elaborate description of the dinner scene, the woman, and the sights and smells that fill the room. After dinner to woman tries to engage the man in conversation but to no avail. As she continues to get more frustrated with and his unwillingness to answer her questions, it would seem Eliot is showing how speech and communication do not accomplish their intended goals. The woman keeps asking the man what he wants to do after dinner, but only his thoughts are revealed to thereader, he does not respond to the woman. Eventually after the womans tiring effort to get a response they still end up taking a carriage ride and playing a game of chess. So while the woman thought that she was getting no where with him, she actually achieved exactly what she wanted. In this sense a transformation occurs from the point in which the woman thought that she was getting no where to the point where she realized that he ha d been listening the whole time, and she still got to do what she wanted to do. The second part of this section tells of two women whos husbands are off to war. One is telling the other that she should try to make herself look good for her husband upon his return. She insists that she has no reason for looking good and that she does not want anymore kidsanyway. The woman eventually get fed up with her ignorance and says that her husband may leave her if she does not change for him. Here it seems that communication is also pointless because no matter how much the woman tries to change the others mind she stillrefuses to change. When the husbands do finally return though, they are still happy to see their wives and the section ends with good night, ladies which shows that the husbands were happy to see their wives no matter what they looked like. The same transformation occurs here aswell. In the beginning the conversation seems to be going nowhere but what was trying to get accomplished still does. This final section talks about the salvation of the Waste Land. T his dry arid place must have water to go on existing and to change from the state that it is in now. The thunder can be heard from beyond the mountain but it is not coming over into the valley to save the Waste Land. A story is told of a woman who plays a violin with a strand of her hair as a bow. This music brings singing from the empty cisterns and wells of the land, and eventually it is this womans song which brings the rains to the Waste Land. Although it is not speech, this is a form of communication, and it shows the importance of it. The song is the salvation of the Waste Land. When the rains finally come, the thunder speaks with the voice of the gods. It repeats over and over the word Da, which comes from the Upanishads. It can be translated in three different ways by the gods, man, or demons. This shows that while one thing is said it can beinterpreted in many ways depending upon the listener. No matter how it is interpreted though, the thunder and its voice

Paper Essays - Unemployment, Labour Economics, Social Justice

Paper Essays - Unemployment, Labour Economics, Social Justice Paper Discussion Board 1The recession of 2007-2009 has impacted many industries, but few have been hit as hard as the newspaper industry. From a loss of subscribers to a loss in advertising revenue, print newspapers are experiencing economic change unlike any other time in history. Last year, Denver?s Rocky Mountain News stopped publishing in February, the Seattle Post-Intelligencer ceased printing their publication and converted to an online-only format in March (and in the process, laid off 145 of their 165 employees), McClatchy Co., owner of the Miami Herald, announced in March it was cutting 1,600 jobs and reduce wages throughout the company, and even the venerable New York Times made a deal to sell its share of its headquarters and lease it back, raising a much needed $225 million in the process. These are just a few of the many examples of hard times in this industry. Why do you think the newspaper industry has been hit so hard? What sources do you use to get news? Why? Do you subscribe to a local paper, and if so, do you receive a print copy or receive it electronically? How have changes in the news industry affected unemployment? Discuss how changes in this industry have resulted in not only cyclical unemployment, but also frictional and structural unemployment.

Operation management Essay Example | Topics and Well Written Essays - 2250 words

Operation management - Essay Example This essay states that the task of operation management team is to convert the inputs into the output in the most beneficial way. They are the real causes for the net operating profit of the organizations. Operation management team has to take care of all the processes starting from the acquisition of resources to delivering the products or services to the end user. They have to come across the tactical and strategic level of the operations. The strategic level includes deciding the structure of service networks, determining the size and location of manufacturing plants and deciding the technology of the supply chain etc. The tactical level issues are project management, plant layout, selection of equipments etc. Now a day’s, operations management is employing more and more information technology to get the work done more accurately and more effectively. This is being done to improve the organization’s respond to the five objectives of operations: speed, flexibility, de pendability, quality and cost. These are the core objectives of the operation management. The think tanks of the organization are up to date about the information technologies that can be applied to the each and every process of the operation management. The field of technology and operations management is concerned with the design, management and improvement of the processes and operating systems. The global market experiences a rapid change of technology and the companies face big challenges to compete with the world class standards in production and delivery of products and services. ... ramatically due to the emergence of a truly global economy, significant advances in information and process technology, and the continued growth of services. The Technology and Operations Management Area (TOM) focuses on value creation on a global scale through innovative product and process design, project management as well as on value capture through effective supply chain management† (Technology and Operations Management 2011). The theory of constraints (TOC) is much successful application of information technology in operations management. The TOC starts with through-put driven business policy, seven step resource management methodology through the cost/utilization capital investment technology and ends with drum-buffer-rope production activity procedure. Total quality management (TQM), just in time (JIT) and the theory of constraints are well absorbed in the field of operations management. Some of the information systems used in production and operations management are gi ven below: Inventory system: Inventory system uses techniques like just in time, ABC, first in first out, last in last out, etc. Such information is then used for reorder purposes. Stub control (used by retailers) enables the manager to retain a portion of the price ticket when the item is sold. The manager can then use it to put record about the item that was sold. Production System: The manufacturing system often produces the standardized products in large volume. The plant and machinery will have a limited capacity. The system facilitates with fixed costs, variable costs, labor costs and material costs. While producing the products, the net value and the economic value are forecasted and added to the product. Service System: The service system is more complicated as the service is not

Accounting ratio analysis for Hysan Development Company Limited Essay

Accounting ratio analysis for Hysan Development Company Limited - Essay Example The company has three segments in operating as such in the industry. First, is has its Office segment, which is in charge of leasing of office space and related facilities to various customers from office users. Second, it has its Retail segment, which takes charge of the leasing of space and related facilities, this time to a wide range of retail of retail and leisure operators. Third, it has its Residential segment, which takes charge of the leasing of luxury residential properties and related facilities. The company has continued to expand over the years and as of December 31, 2012, its investment property portfolio has reached an approximate level of more than 4 million gross square feet of office, retail and residential space in Hong Kong. The Companys subsidiaries as of 2012 included HD Treasury Limited, Admmore investments Limited, Hysan China Holdings Limited, Hysan Corporate Services Limited, Hysan (MTN) Limited and Hysan Leasing Company, among others (Reuters, 2014a). Profits are created from the surplus of revenues over expenses. This would require a way to gauge revenues and expenses which are extracted from the financial statements of the companies under study. Various categories of expenses according to functions, get deducted from the revenues for purposes of computing profit or income. First is the direct cost or called cost of sales or revenues is deducted first from revenues to arrive at gross profit. From gross profit, operating income will be derived after deducting further selling and administrative expenses will be deducted to arrive at operating income. From the operating income, net income determination will follow after non-operating incomes or expenses are added/deducted accordingly from the operating income (Johnson, et al, 2003). After producing the various categories of income --- gross profit, operating income and net income, each result

Needs in Different Life Stages Essay Example for Free

Needs in Different Life Stages Essay NEEDS OF THE DIFFERENT LIFE STAGES! Human Needs Needs: lack of something that is required or desired Needs exist from birth to death Needs influence our behavior Needs have a priority status Maslow’s hierarchy of needs Maslow’s hierarchy of needs( levels of need) Meeting Needs Motivation to act when needs felt Sense of satisfaction when needs met Sense of frustration when needs not met Several needs can be felt at the same time Different needs can have different levels of intensity Altered PhysiologicalNeeds Health care workers need to be aware of how illness interferes with meeting physiological needs Surgery or laboratory testing Anxiety Medications Loss of vision or hearing Altered PhysiologicalNeeds (continued) Decreased sense of smell and taste Deterioration of muscles and joints Change in person’s behavior What the health care worker can do to assist the patient with altered needs Summary Be aware of own needs and patient’s needs More efficient and quality care can be provided when know needs and understand motivations Better understanding of our behavior and that of others Summary Recognise that we are all different. Help them to help themselves and become more independent. Everyone has a choice Treat individuals with respect and dignity. Protect vulnerable individuals Different professionals are involved in care formal and informal care provision Summary Our five life stages are the early years, school age, young people in transition (from school to adult life), adults of working age, and older people. For each life stage we have identified the outcomes that everyone would want for themselves at that stage in life.

Essay on the Gods in Euripides Medea :: Euripides Medea Essays

Antigone Medea has just killed four people which are Creon the king of Corinth, the princess whom Jason is in love with, and her two little children. Jason then prays to gods, especially Zeus, father of all gods, to punish Medea for her crimes. From the context of the quote, the chorus is addressing the audience about the unexpected and unbelievable end of the play. Medea then gets away to Athens with a chariot lent to her by Helios, the sun god and her grandfather. Euripides always uses this kind of conclusion to end most of his works. Euripides suggests that the general theme of the quote is gods are not like what we think they are supposed to be. In other words, we can not expect much from the gods. Instead, we have to handle our matters on our own. The phrase, "Many are the Fates which Zeus in Olympus dispenses," tells us that gods do not favor mortal people. Even if gods do help mortals, that's only because those mortals have some kind of relationship with the gods. So, Euripides tells this story not in favor of the gods. The general thems is gods are not as good as they are supposed to be. Medea has been exiled for three times: from her home country near the Black Sea, from Jason's homeland Iolchos, and now from the city of Corinth. We would naturally think that a woman like Medea, being exiled for many times, is the most vulnerable and most powerless woman. She has got no friend and no citizenship. At the time of Euripides, being an exile is not an interesting position that a person wants to be in. It is like a suicide. Most people at that time in Greece view strangers as barbarians with no intelligence at all. In addition, Medea is going to be an exile with two children. She is supposed to be in lots of trouble. On the other hand, Jason has won the princess of Corinth's love. He is going to be Creon's son-in-law. Jason abandon's Medea after all she has done for him. Jason doesn't fear Medea at all because he has support from Creon, king of Corinth. Jason is supposed to be more powerful than Medea. Jason is the son-in-law of the king and Medea is an exile. But, as Eur ipides suggests, what the audience expects doesn't come true at all.

Salem Witch Trial Theories

Brennyn Mackey 2 May 2011 The Secret War of Salem Exposing the Culprit behind the Mass Hysteria The Salem Witch Trials were a series of infamous events that demand an explanation for their occurrence. The trials that took place in 1692 caused neighbors in the community of Salem Village in the colony of Massachusetts to turn on one another out of paranoia, accusing one another of witchcraft. According to Carol Karlsen, a longtime author of the subject, nineteen people were hanged and about 200 others were imprisoned (40).A few theories have been offered in order to explain the root of this mass hysteria. The theories in question need to be examined to see which holds the most credibility. Most historians who have studied the subject agree on the chronological order of events that set this dark episode of history into motion. They believe it began in the household of Reverend Samuel Parris. Reverend Parris owned a West Indian slave named Tituba. Tituba would tell the young girls storie s of her experiences in sorcery when the reverend was away.This small group of girls started with Abigail Williams, the reverend’s niece, and Elizabeth Parris, his daughter. Soon, a few girls from neighboring homes joined. Eventually, the girls began to exhibit exceptionally erratic behaviors. They would have hallucinations and convulsions. A physician checked the girls, but he failed to find a natural cause for their behavior. He attributed their ailments to a supernatural cause (Salem Witch Trials). The girls began to claim they were being afflicted by witches and started making accusations. Thus, the panic ensued.Those who have studied the subject of the Salem Witch Trials have very few disagreements on these events. Though history may have documented the events, it has not presented a clear underlying cause to their occurrence. Why did the girls act in such a manner? Scholars have presented their own theories for this mystery. One theory that attempts to explain the hyste ria is that there was a fungal poisoning such as ergot in the bread that the girls ate. This would be an ideal explanation for their convulsions. Another theory is that witchcraft was actually being practiced.This theory states that the incredibly odd behavior of the girls was attributed to the practices that Tituba was teaching them. A final theory that draws much interest is that the girls were acting. Scholars have looked at these events from a political perspective and suggest that Reverend Parris persuaded the young girls to act in an odd manner. The theory that answers the most questions without raising an equal number of new questions is the best explanation. The theory that Reverend Parris used the girls to gain wealth holds such a status.The theory that there was an ergot infestation is advocated by a professor named Linnda Caporeal. Caporeal has argued that a fungal poison known as ergot, which grows on rye, had been ingested by the girls, causing their behaviors. She goes on to explain that â€Å"all the symptoms [of ergot poisoning] are alluded to in the Salem Witch Trials† (Caporeal). This theory does not make sense when considering why the only ones affected were the young girls in the Parris household. Convulsive ergot poisoning most often affects small children, but the Salem Village had hundreds of residents.The whole village ate grains harvested from the same fields and this theory does not have an account of anyone else exhibiting the slightest convulsions. It is far too coincidental that the only ones affected were a few young girls. This theory has also been attacked by researchers such as Spanos and Gottlieb. They address the point previously mentioned as well as the nutritional condition of the villagers. In another article, they responded to Caporeal’s arguments regarding the afflicted girls as well as the villagers’ nutritional susceptibility.Spanos and Gottlieb state that â€Å"the fact that most individuals [â⠂¬ ¦] living in the same households as the afflicted girls showed no signs of symptoms is attributed by Caporeal to wide individual differences in susceptibility to ergot poisoning. † They also discuss vitamin A deficiency. According to their research: Ergot poisoning in individuals with adequate vitamin A intakes leads to gangrenous rather than convulsive symptoms. Vitamin A is found both in fish and in dairy products. Salem Village was a farming community and Salem Town, which bordered the village, was a well-known seaport; cows and fish were plentiful.There is no evidence to suggest a vitamin A deficiency in the diet of the inhabitants, and it would be particularly unlikely for the so-called â€Å"afflicted girls,† some of whom came from well-to-do farming families. The absence of any instance of gangrenous symptomatology makes it highly unlikely that ergot played any role in the Salem crisis (Spanos). The theory that there was an ergot infestation does not seem to h old up to the accounts of Spanos and Gottlieb. The theory of ergot infestation has slowly lost credibility due to these pieces of evidence.Another theory that attempts to explain the paranoia is the theory that witchcraft was being practiced in the community. The word â€Å"witch† came into English from Wicca, an Anglo-Saxon word that means â€Å"wise one† (Buckland 26). Witches have been viewed throughout history as servants of Satan, spreading misfortune. This is an exaggerated stereotype similar to the misconception that witches fly around on broomsticks and transform into animals. A Wiccan author known as Sheena Morgan addresses issues regarding false stereotypes of witchcraft. She states that people â€Å"have lots of misconceptions about what Wicca and witchcraft actually entail.People seem to confuse witchcraft with Satanism or devil worship [†¦] Wicca [†¦] does not seek new adherents† (14). The author implies that Wicca is a pantheistic religio n that promotes harmony with the natural world and does not entail bloodletting rituals. All the â€Å"Halloween† aspects of Wicca are stereotypical misrepresentations of their beliefs. The Puritans had a deep fear that those dark conceptions were a reality. Such preconceived notions and religious beliefs that the Puritans had regarding witchcraft must have been the fuel for the trials. According toPuritan beliefs, witches worshipped Satan. Melanie Gauch, a lifetime Wiccan, has stated that Wiccans do not believe in a devil. That is a Christian notion that the Puritans associate with paganism. The Puritans exercised complete intolerance of the Wiccan beliefs and created the paranoia in their own minds when they felt threatened. In the Bible, Exodus 22:18 states, â€Å"Thou shalt not suffer a witch to live† (King James Bible). The puritans followed the Bible wholeheartedly, and their beliefs carried them to accusations, and then on to interrogations.However, the main pro blem with the witchcraft theory is that it cannot be proven. The accusations themselves could not even be proven. One way to accuse someone of witchcraft was by use of spectral evidence. If an apparition appeared to an individual, they could point a finger at someone and accuse that person of afflicting them (Salem Witch Trials). This spectral evidence was only witnessed by the afflicted, but was generally accepted as credible evidence. Due to fear and hysteria, accusations could be made without proof of any witchcraft.It is highly unlikely that witchcraft played any part in the terror of the trials. The theory that Reverend Samuel Parris was the true incendiary behind the trials carries the most logic. Samuel Parris was closely associated with the Putnam family and had been given a minister’s contract that included all the usual benefits, such as a decent salary, a house and free firewood. However, Parris had received all this in addition to a title and deed to the parish, w hich enraged the residents who did not want to be congregationally separate from Salem Town (Saari 35-6).He was in desperate need of securing his position as minister and the outbreak of witchcraft accusations was the best way to do it. In a time of such paranoia regarding satanic forces, the villagers would be in desperate need of his services. Ernest King and Franklin Mixon Jr. authored an article discussing that concept. According to them: Salem Village, both before and through the witchcraft trials, was a religion-based community, allowing its minister to exert a level of political–economic control over its citizens. During the height of the itchcraft episode, there was an increased demand for ministerial services (salvation) in the Salem area. Recent research has argued that the minister used the witchcraft episode to maintain and build upon personal and corporate wealth (King and Mixon). This demonstrates that Reverend Parris had the political motives for taking advanta ge of the girls’ behavior. When witchcraft accusations arose, some of the Salem residents who had opposed the reverend’s contract had no choice but to attend church and pay any offerings they could. If they did not do so, they would run the risk of being accused of witchcraft.This was a simply perfect solution for Reverend Parris. Before continuing to examine the reverend, it is necessary to understand his background. Samuel Parris was born in London and grew up to inherit his father’s plantation. After a hurricane devastated the plantation, he became a merchant. However, when his business failed, he decided to be a minister (Orr 16). It seems the reverend’s life had a series of failures. According to Frances Hill, author of numerous books on the subject, Parris’s first misfortune had been dropping out of Harvard (117).After all the other hindrances, he was ready to accept a job as minister of Salem Village, but then demanded more and more changes to his contract over time, continuously negotiating matters such as firewood and corn provisions, the deed to the ministry house and salary (118). The Putnam family controlled most of the farmland in Salem Village and played a large part in his ministerial contract. This evidence shows there may have been a political partnership between the two. Salem Village and Salem Town were in a period of great political tension.During this time, the Putnam family owned most of the farmland in Salem Village and wanted to become separate from Salem Town, the nearby thriving seaport on which the other villagers depended upon for economic reasons (Salem Witch Trials). This divided the village, and the Reverend Samuel Parris became minister during this turmoil. Other than political division, the villagers had everyday worries such as Indian raids and smallpox outbreaks, which increased tensions. This was the social situation at the time of Parris’s ascent to position of minister.In order to gain political power, Reverend Parris would have had to do something about those who opposed him. The authors Paul Boyer and Stephen Nissenbaum examine the social history of the Salem community in their book, Salem Possessed and they have noticed a pattern. A series of petitions against the reverend were collected and the names of those who opposed Parris in the past were the ones most often accused of witchcraft. The names included the majority of the Proctor family and Rebecca Nurse (183-6). The most astounding case was the account of George Burroughs, the previous minister of Salem Village.When George Burroughs spoke out against the trials that Reverend Parris was championing, he was immediately tried for witchcraft. He was found guilty. Soon before he was hung, he had recited â€Å"The Lord’s Prayer,† which was supposedly impossible for a witch (Salem Witch Trials). Unfortunately, it is not known for certain whether or not Reverend Parris had been advocating agains t him until his moment of death, but this was another accusation that worked in Parris’s favor. The Salem Witch Trials may have been an irrational event, but they still have a rational explanation.Numerous scholars have attempted to explain away the events with multiple theories, but only one explanation has withstood questioning. The theory that Reverend Parris used the girls to gain political influence is most sensible. The reverend would have lost his job and after so many setbacks in his earlier life, he would not have been prepared for another loss. The relationships between two of the girls and the reverend makes the reverend highly suspect, but even more so was the fact that the accused were the ones who had usually opposed Parris in the past.The accounts of George Burroughs and the political partnership between the Putnam family and Reverend Parris carries also carries a lot of weight. In the end, the evidence shows that Reverend Samuel Parris was the culprit behind t he mass hysteria. Works Cited Boyer, Paul, and Stephen Nissenbaum. Salem Possessed: The Social Origins of Witchcraft. Harvard, 1974. Print Buckland, Raymond. Witchcraft from the Inside: Origins of the Fastest Growing Religious Movement in America. St. Paul: Llewellyn Pub. , 1971. Print. Caporeal, Linnda. Ergotism: The Satan Loosed in Salem? † Science Vol. 192 (1976) Web. 30 Apr. 2011. Gauch, Melanie. Facebook Personal Message Interview. 1 May 2011. Hill, Frances. The Salem Witch Trials Reader. Cambridge: Da Capo P. , 2001. Print. Karlsen, Carol F. The Devil in the Shape of a Woman: Witchcraft in Colonial New England. Ontario: Penguin Books Canada, 1987. Print. King, Ernest W. , and Franklin G. Mixon. â€Å"Religiosity and the Political Economy of the Salem Witch Trials. † Social Science Journal. 47. 3 (2010): Abstract.Business Source Premiere. Web. 29 Apr. 2011. Morgan, Sheena. The Wicca Handbook: A complete Guide to Witchcraft and Magic. London: Vega, 2003. Print Orr, Tamra. People at the Center of: The Salem Witch Trials. Farmington Hills: Blackbirch Press, 2004. Print. Saari, Peggy. Witchcraft in America. Detroit: UXL, 2001. Print. â€Å"Salem Witch Trials. † In Search of History. History Channel. A&E Television Networks, 1998. DVD Spanos, Nicholas and Jack Gottlieb. â€Å"Ergotism and the Salem Village Witch Trials† Science Vol. 194 (1976) Web. 30 Apr. 2011.