Free Variation in Phonetics Definition and Examples

In phonetics and phonology, free variation is an alternative pronunciation of a word (or of a phoneme in a word) that doesnt affect the words meaning. Free variation is free in the sense that it doesnt result in a different word. As William B. McGregor observes, Absolutely free variation is rare. Usually, there are reasons for it, perhaps the speakers dialect, perhaps the emphasis the speaker wants to put on the word (Linguistics: An Introduction, 2009). Commentary When the same speaker produces noticeably different pronunciations of the word cat (e.g. by exploding or not exploding the final /t/), the different realizations of the phonemes are said to be in free variation. (Alan Cruttenden, Gimsons Pronunciation of English, 8th ed. Routledge, 2014) Free Variation in Context Sounds that are in free variation occur in the same context, and thus are not predictable, but the difference between the two sounds does not change one word into another. Truly free variation is rather hard to find. Humans are very good at picking up distinctions in ways of speaking, and assigning meaning to them, so finding distinctions that are truly unpredictable and that truly have no shade of difference in meaning is rare. (Elizabeth C. Zsiga, The Sounds of Language: An Introduction to Phonetics and Phonology. Wiley-Blackwell, 2012) [F]ree variation, however infrequent, can be found between the realizations of separate phonemes (phonemic free variation, as in [i] and [aI] of either), as well as between the allophones of the same phoneme (allophonic free variation, as in [k] and [kË ¥] of back)...   For some speakers, [i] may be in free variation with [I] in final position (e.g. city [sIti, sItI], happy [hÃ"•pi, hÃ"•pI]). The use of final unstressed [I] is most common to the south of a line drawn west from Atlantic City to northern Missouri, thence southwest to New Mexico. (Mehmet Yavas, Applied English Phonology, 2nd ed. Wiley-Blackwell, 2012) Stressed and Unstressed Syllables There can... be free variation between full and reduced vowels in unstressed syllables, which also has to do with related morphemes. For example, the word affix can be a verb or a noun, and the form carries stress on the final syllable and the latter on the initial one. But in actual speech, the initial vowel of the verb is actually in free variation with schwa and the full vowel: /É™fIks/ and /Ã"•fIks/, and this unstressed full vowel is the same as that found in the initial syllable of the noun, /Ã"•fIks/. This kind of alternation is probably due to the fact that both forms actually occur, and they are instances of two lexical items that are not just formally but also semantically closely related. Cognitively, when only one is actually evoked in a given construction, both are probably activated nevertheless, and this is the likely source of this free variation. (Riitta Và ¤limaa-Blum, Cognitive Phonology in Construction Grammar: Analytic Tools for Students of English. Walter de Gruyter, 2005) Extragrammatical Factors The fact that variation is free does not imply that it is totally unpredictable, but only that no grammatical principles govern the distribution of variants. Nevertheless, a wide range of extragrammatical factors may affect the choice of one variant over the other, including sociolinguistic variables (such as gender, age, and class), and performance variables (such as speech style and tempo). Perhaps the most important diagnostic of extragrammatical variables is that they affect the choice of occurrence of one output in a stochastic way, rather than deterministically. (Renà © Kager, Optimality Theory. Cambridge University Press, 1999)

Impact Of Hurricane Katrina On The Healthcare System

Background The impact of Hurricane Katrina’s landfall in August 2005 had catastrophic implications to the healthcare infrastructure in portions of coastal and southern Mississippi, including hospitals being closed due to severe damage. The healthcare response system of the time relied almost exclusively on support resources from the federal government (Federal Emergency Management Agency, 2010). By design, these teams were not able to support the local healthcare system for several days, leaving a void of services for the citizens that were hardest hit by the storm. Also during this time, the healthcare system of Mississippi faced several other critical challenges including the need for rapid assessment of impacted facilities, movement of patients between hospitals, and coordination of emergency medical services (Darsey, 2013). It is important to note that the disruption of the healthcare system resulted in challenges associated with a vulnerable population’s normal routine being severely disrupted. Additional complicating factors were a high incidence of exacerbation of chronic illnesses due to environmental conditions, loss of medications, emotional stressors, and other causes associated with the interruption of their normal level of care (Currier, King, Wofford, Daniel, deShazo, 2006). These response challenges, coupled with the void in timely healthcare services, led to the creation of the State Medical Response System (SMRS) of Mississippi. SMRS Development TheShow MoreRelatedThe Second Epoch ( 1980 )1187 Words   |  5 PagesThe concern of the third epoch goes well past recommending regulations for cleaning up pollution or conventional cost-benefit analysis of their effects. 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The social behaviorRead More Hazard Mitigation Planning Essay4332 Words   |  18 Pagesproperty that might result in the occurrence of a natural of man-made hazard. Hurricanes are among the costliest and the most destructive of natural disasters. Since 1995, the United States has witnessed more intense activities by hurricanes with Mobile County in Alabama experiencing hurricane Ivan and hurricane Dennis in 2004 and 2005 (Link, 2010). In 2005, Hurricane Katrina was the costliest and one of the deadliest hurricanes to have hit the United States and was rated category three in Mobile CountyRead MoreHurricane Devastation Of Hurricane Katrina1807 Words   |  8 PagesHurricane Katrina was one of the deadliest hurricanes in United States history. Hurricane Katrina was by far the most destructive storm to strike the United States with the actual cost of Hurricane Katrina’s damage between $96-125 billion. 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Imagery in Macbeth Free Essays

Shakespeare’s Effective use of Imagery to Display Powerful Themes â€Å"Fair is foul and foul is fair: Hover through the fog and filthy air. † (1. 1. We will write a custom essay sample on Imagery in Macbeth or any similar topic only for you Order Now 11-12). This famous chant lies in the opening scene of William Shakespeare’s tragedy Macbeth, providing dark evil imagery to evoke the senses and set a tone for the play. Images are strong sensory techniques that can be used as a basis for much further development in any piece of literature. A black cat, a dark alley and a stormy night are all modern day symbols of mystery and evil doings. Authors often times use these or similar images to embellish the plot by designing a setting or giving the characters more depth. More significantly, images provide a solid ground which gives underpinning to important themes of the writing. William Shakespeare very skillfully uses imagery to support prevalent themes of his drama Macbeth. Poison of the mind, the power of ones thoughts and hypocrisy are all significant themes carried throughout the play by effective use of imagery in reference to serpents, ghostly visions and ill-fitted clothing. Powerful images creep through the tragedy at every scene to construct a venomous atmosphere of false virtue and self-deceit. To start, Shakespeare effectively uses serpent imagery to illustrate the idea that power may act as a virus that poisons the mind and leads to moral and self-destruction. For instance, the power that Macbeth achieves through the violent act of murdering Duncan acts as a disease embedded into his mind that warps and twists his thinking. His only focus now is what evil acts must be done in order to ensure that his crown is safe. He expresses these poisonous thoughts when speaking to his wife about his idea to exterminate those threatening his title â€Å"O, full of scorpions is my mind. † (3. 2. 36). The powerful image of scorpions crawling through his brain, injecting their venomous thoughts effectively demonstrates how power can act as a poison that challenges moral thinking and sets people on a wrath of destruction. By providing a very sinister, wicked image of the diseased mind a common theme of the poison in power is successfully illustrated to the reader. Similarly, Lady Macbeth emphasizes the idea that in order to carry out those actions necessary to maintain such power they must possess poisoned blood â€Å"look like the innocent flower/ But be the serpent under’t. † (1. 5. 64-65). This striking image that compares Macbeth to a serpent enhances the suggestion that his strive to maintain authority has transformed him into a toxic creature with venomous blood. Such compelling imagery gives the reader a sense of his sickly soul, thus further amplifying the idea that supremacy acts as a sickness that infects the mind and disrupts moral judgment. In summary, the use of serpent and poison imagery firmly expresses a central idea of the play; power is a virus that contaminates the mind and leads to moral and self-destruction. In the same way that Shakespeare uses imagery to emphasize the idea of power acting as a virus, he also makes use of images to portray the theme that the physical world (reality) is not always as real as the thoughts in one’s mind. First of all, as Macbeth is preparing the murder of King Duncan his innermost thoughts come to life when his anxiety gives rise to the hallucination of a dagger, the handle pointed to him and the blade aimed at Duncan. In a soliloquy, Macbeth expresses his confusion when he is unable to clutch the blade â€Å"Mine eyes are made the fools o’ the other senses, or else worth all the rest. † (2. 1. 43-45). The vision is so strong to him that Macbeth is unable to determine whether his eyes are incorrect or his other senses (such as the sense of touch) are failing him. The ghostly vision and Macbeth’s heavy belief in what clearly isn’t there illustrates the power in one’s thoughts compared to the reality of the universe, further highlighting a key theme of the play. Furthermore, Macbeth experiences an even more passionate response to illusory thoughts when he believes to see the ghost of Banquo sitting at his place the night of his feast. At the sight of the ghost, Macbeth loses all sense of reality and begins speaking to the ghost amid all of his guests; â€Å"Prithee, sit there! Behold! Look! Lo! How say you? Why, what care I? If thou cans’t nod speak too. † (3. 4. 69-70). Once again, the way Shakespeare depicts the power of these visions to Macbeth through his ghost imagery better reinforces the strength of our internal thoughts. Shakespeare’s use of ghost imagery, and more notably Macbeth’s strong reaction to them, positively expresses the theme of one’s inner thoughts providing a stronger reality than the physical world. In a similar fashion to the way Shakespeare applies ghost imagery to depict an idea of the strength in one’s innermost thoughts, he effectively constructs the lesson that hypocrisy goes against nature and will not work in the long run with his use of clothing imagery. The clothing imagery is used to demonstrate that the persona Macbeth is attempting to possess is not actually his; the moral standards he claims to have as a loyal King do not match with his actions. For example, when Macbeth is given title Thane of Cawdor, he asks Angus â€Å"Why do you dress me in borrow’d robes? † (1. . 108-109), indicating that they are literally not his, they belong to the current Thane of Cawdor. However on a more symbolic level, the image of these borrowed robes demonstrates that Macbeth’s honors do not really belong to him. They have been borrowed, even stolen and he should not possess such a title. Thus, the clothing image helps to emphasize the idea that false virtu e is unjust, further developing a major theme in the drama. Also, the clothing imagery throughout the play aids in revealing this theme by hinting at the idea that Macbeth’s new title does not â€Å"fit† him right. For example, in act 5 when Angus speaks of Macbeth â€Å"Now does he feel his title hang loose about him, like a giant’s robe/ Upon a dwarfish theif. † (5. 2. 20-22), the reader is given a very awkward an obscure image, revealing Macbeth as a small, dishonorable man covered in garments that are unsuited to him. This advances the thought of Macbeth standing as a fraud; his clothing is not tailored to his size just as his personality is not tailored to the position he holds. He does not belong in that position of power, he should not be in that position of power and the obscure image if ill-fitted clothing really proves the idea that this is not right, it is unnatural. In short, Shakespeare’s use of clothing imagery helps to develop a central theme that hypocrisy is against nature, further emphasizing his ability to illustrate prevalent themes through images. Evidently, Shakespeare utilizes a variety of images to effectively illustrate the important themes of Macbeth. His use of poison imagery to display the virus of power, ghostly images to portray strength in one’s innermost thoughts and clothing imagery to demonstrate that hypocrisy goes against nature are all examples of the way Shakespeare employs this technique. This cunning use of words that appear to the senses give the reader a powerful picture to provide further understanding of underlying themes already present in the writing. Such a method of writing has since been used by many other authors to enhance their writing and better depict significant themes. How to cite Imagery in Macbeth, Essay examples

Board risk of committees and audit pricing - MyAssignmenthelp.com

Questions: What are the responsibilities of the client management, company directors and auditors, in relation to internal controls? Explain the impact of the auditors understanding of internal controls on the audit strategy? Identify three internal control activities in Caromas sales and accounts receivable areas. For each control identified in (1) above, explain how the control prevents or detects material misstatements? Identify key assertions addressed by each controls have identified in (1) above. Identify three internal control weaknesses in the processing of transactions of Caromas sales and accounts receivable area. For each control weakness you have identified in (4) above, identify at least one account balance at risk of material misstatement. For each account balance at risk of material misstatement, identify key financial report assertion at risk. Answers: Answer 1 It is seen that the responsibility of the clients financial reporting control is seen to consider the control environment risk as per the assessment process, information system and control activities related to the audit process. This particular aspect is further seen to be related to the monitoring controls (Sun and Liu 2014). Answer 2 The auditor verifies the understanding of the overall risks of the process of the company for selecting and testing of the controls which will be able to adequately answer the risk of misstatement to each relevant assertion. Understanding of the flow of the transactions are depicted with relevant assertions. This is seen to include the transactions which are initiated, authorized, processed, and recorded appropriately. The understanding is further seen to be conducive for identifying the potential misstatements and the factors related to the unauthorized acquisition use of the assets of the company. The auditor needs to also understand the way IT affects the companys flow of the transactions (Boritz, Kochetova-Kozloski and Robinson 2015). Answer 3 The three internal controls in the Caroma sales activities and accounts receivable areas are seen with: Pre- numbering of the sales invoice and producing more copies only based on it. Use of the sales invoice to make an entry in the sales journal and update the same in accounts receivable subsidiary ledger is seen to be conducive in terms of accounts receivable section Use of the sales invoice to make an entry in the sales journal and updating the same in sales ledger. Two officers are selected to receive the payment of the customers, they are responsible for checking the electronic bank receipts and record the receipts in the prelist Sales return and allowances are processed after the authorisation of the financial controller. The designated officers are responsible to match the receipts in terms of the remittance advice and forwarding the same to the accounts receivable officer (Cao, Li and Zhang 2015). Answer 4 Pre- numbering of the sales invoice prevents any conflicts pertaining to future sales returns which may take place due to excess quantity shipped, Excess quantity ordered, Goods shipped too late or Wrong items shipped The preparation of the sales invoice has been able to ensure the maintaining appropriate records which will be conducive in preventing any future possibility of material misstatements Authorisation of the financial controller for the sales return and allowances are seen to be based on control measures which will be able to match the relevant items put forward for sales returns The updating the accounts receivable journal has been conducive to prevent any sort of material misstatement in the which may take place in the accounts receivable ledger Checking the electronic bank receipts and record the receipts in the prelist is seen to be able to provide the assistance regarding the cash in bank and other liquid assets Matching the receipts in terms of the remittance advice and forwarding the same to the accounts receivable officer is seen to be helpful for recording the appropriate remittance which are made in advance (Hines et al. 2015) Answer 5 The main assertions addressed with each control have been identified as follows: The necessary assertions need to be maintained as per making the necessary changes in the sales invoice Sales journal and sales ledger needs to be addressed for making use of the sales invoice The necessary adjustment for the sales return and allowances needs to be made in the sales account and sales return account Accounts receivable subsidiary ledger needs to be updated appropriately for using of the sales invoice to make an entry in the sales journal The electronic bank receipts and record the receipts in the prelist needs to be maintained in the cash flow statement Remittance advice and forwarding the same needs to be ensured in the accounts receivable (Gunin-Paracini, Malsch and Paill 2014) Answer 6 The three internal control weaknesses in the processing of transactions of Caromas sales and accounts receivable area are stated below as follows: Inappropriate sales prices, discounts and credits Sales being incorrectly recorded or not recorded Non-receiving of the payments (Rahmina and Agoes 2014) Answer 7 The account balance risk for sales prices, discounts and credits has been considered with range of discounts offered without the management approval In case the sales were manually entered, there may be several instances associated to prenumbering of the invoices The non-receiving of the payment is needed to ensure that the receivables are credited and corrected on the customers account receivable (Amir, Kallunki and Nilsson 2014) Answer 8 The key financial report assertion of the risk needs to be taken into consideration with appropriate discounts and credits which will be prevent any instance of further material misstatement The manual entry of the sales data need to ensure with maintaining an appropriate Accounting Information System, this will be able to ensure proper numbering of the invoices The non-receiving of payment needs to be maintained by issuing a continuous reporting method which will be able to prevent any delay in the customers account receivable account (van Buuren et al. 2014) Reference Amir, E., Kallunki, J. P. and Nilsson, H. (2014) The association between individual audit partners risk preferences and the composition of their client portfolios, Review of Accounting Studies, 19(1), pp. 103133. doi: 10.1007/s11142-013-9245-8. Boritz, J. E., Kochetova-Kozloski, N. and Robinson, L. (2015) Are fraud specialists relatively more effective than auditors at modifying audit programs in the presence of fraud risk?, in Accounting Review, pp. 881915. doi: 10.2308/accr-50911. van Buuren, J., Koch, C., Amerongen, N. van N. and Wright, A. M. (2014) The use of business risk audit perspectives by non-big 4 audit firms, Auditing, 33(3), pp. 105128. doi: 10.2308/ajpt-50760. Cao, L., Li, W. and Zhang, L. (2015) Audit mode change, corporate governance and audit effort, China Journal of Accounting Research, 8(4), pp. 315335. doi: 10.1016/j.cjar.2015.05.002. Gunin-Paracini, H., Malsch, B. and Paill, A. M. (2014) Fear and risk in the audit process, Accounting, Organizations and Society, 39(4), pp. 264288. doi: 10.1016/j.aos.2014.02.001. Hines, C. S., Masli, A., Mauldin, E. G. and Peters, G. F. (2015) Board risk committees and audit pricing, Auditing, 34(4), pp. 5984. doi: 10.2308/ajpt-51035. Rahmina, L. Y. and Agoes, S. (2014) Influence of Auditor Independence, Audit Tenure, and Audit Fee on Audit Quality of Members of Capital Market Accountant Forum in Indonesia, Procedia - Social and Behavioral Sciences, 164, pp. 324331. doi: 10.1016/j.sbspro.2014.11.083. Sun, J. and Liu, G. (2014) Audit committees oversight of bank risk-taking, Journal of Banking and Finance, 40(1), pp. 376387. doi: 10.1016/j.jbankfin.2013.12.015.

Managerial Finance Final Exam free essay sample

NOT  normally regarded as being a barrier to hostile takeovers? (Points : 5)|   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Abnormally high executive compensation Targeted share repurchases Shareholder rights provisions Restricted voting rights Poison pills | 2. (TCO F) Which of the following statements is correct? (Points : 5)| The MIRR and NPV decision criteria can never conflict. The IRR method can never be subject to the multiple IRR problem, while the MIRR method can be. One reason some people prefer the MIRR to the regular IRR is that the MIRR is based on a generally more reasonable reinvestment rate assumption. The weighted average cost of capital is 13%, and the FCFs are expected to continue growing at a 5% rate after Year 3. Assuming that the ROIC is expected to remain constant in Year 3 and beyond, what is the Year 0 value of operations, in millions?   Free cash flow:  Ã‚  Ã‚  Ã‚   -$15  Ã‚  Ã‚  Ã‚  Ã‚  $10  Ã‚  Ã‚  Ã‚  Ã‚  $40 a. $315 b. $331 c. $348 d. $367 e. $386 (TERMINAL VALUE)TV4 = FCF3(1 + g)/(WACC g) = $40(1. 05)/(0. 13 0. 05) = $525 (PV)Value of Operations = -/(1. We will write a custom essay sample on Managerial Finance Final Exam or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 13) + $10/(1. 13)2 + ($40 + $525)/(1. 13)3 = $386 5. (TCO G) Based on the corporate valuation model, Bernile Inc.s value of operations is $750 million. Its balance sheet shows $50 million of short-term investments that are unrelated to operations, $100 million of accounts payable, $100 million of notes payable, $200 million of long-term debt, $40 million of common stock (par plus paid-in-capital), and $160 million of retained earnings. What is the best estimate for the firms value of equity, in millions? a. $429 b. $451 c. $475 d. $500 e. $525 Value of equity = Value of operations + short term investments long term debt notes payable = $750 + $50 $200 $100 = $500

Managerial Finance Final Exam free essay sample

NOT  normally regarded as being a barrier to hostile takeovers? (Points : 5)|   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Abnormally high executive compensation Targeted share repurchases Shareholder rights provisions Restricted voting rights Poison pills | 2. (TCO F) Which of the following statements is correct? (Points : 5)| The MIRR and NPV decision criteria can never conflict. The IRR method can never be subject to the multiple IRR problem, while the MIRR method can be. One reason some people prefer the MIRR to the regular IRR is that the MIRR is based on a generally more reasonable reinvestment rate assumption. The weighted average cost of capital is 13%, and the FCFs are expected to continue growing at a 5% rate after Year 3. Assuming that the ROIC is expected to remain constant in Year 3 and beyond, what is the Year 0 value of operations, in millions?   Free cash flow:  Ã‚  Ã‚  Ã‚   -$15  Ã‚  Ã‚  Ã‚  Ã‚  $10  Ã‚  Ã‚  Ã‚  Ã‚  $40 a. $315 b. $331 c. $348 d. $367 e. $386 (TERMINAL VALUE)TV4 = FCF3(1 + g)/(WACC g) = $40(1. 05)/(0. 13 0. 05) = $525 (PV)Value of Operations = -/(1. We will write a custom essay sample on Managerial Finance Final Exam or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 13) + $10/(1. 13)2 + ($40 + $525)/(1. 13)3 = $386 5. (TCO G) Based on the corporate valuation model, Bernile Inc.s value of operations is $750 million. Its balance sheet shows $50 million of short-term investments that are unrelated to operations, $100 million of accounts payable, $100 million of notes payable, $200 million of long-term debt, $40 million of common stock (par plus paid-in-capital), and $160 million of retained earnings. What is the best estimate for the firms value of equity, in millions? a. $429 b. $451 c. $475 d. $500 e. $525 Value of equity = Value of operations + short term investments long term debt notes payable = $750 + $50 $200 $100 = $500

Free Essays on Herbert Croly

I was born on January 23, 1869, in New York. Both my mother and my father were journalists. My father's name is David Croly and my mother's name is Jane Cunningham. Some of my early on goals included graduating from Harvard University, and becoming a well-known journalist, both of which were later achieved. After graduating from Harvard University, I became the editor of Agricultural Record. In 1909, I published the book titled The Promise of American Life. In this book I stressed several of my political views, such as the need for a planned economy, increased spending on education, and a society based on "brotherhood of mankind." Many people believe that this book influenced Theodore Roosevelt and Woodrow Wilson. In 1914, a good friend of mine by the name of Williard Straight, asked me to be the first editor of the New Republic. When the New Republic was first published in November 1914, only 875 copies were made. After a year of circulation this magazine published more then 15,000. This became a strong supporter of the views of Theordore Roosevelt and the Progressive movement. When World War I first broke out, I was against Americas entry. I wanted the United States to remain neutral. After I heard about the sinking of the Luistania,I supported Americas entry, and the New Republic became a supporter of Woodrow Wilson and his decision to declare war on Germany. After the war, I began to be very critical of Woodrow Wilson and his decisions.As it is stated, I said that the Treaty of Versailles was " a treaty on annihilation." I also disliked the League of Nations, saying that it was an organization that "would perpetuate rather then correct the evils of the treaty." Sales of the New Republic increased during the war, but declined in the 1920's. I remained editor of this magazine up until my death on May 17, 1930.... Free Essays on Herbert Croly Free Essays on Herbert Croly I was born on January 23, 1869, in New York. Both my mother and my father were journalists. My father's name is David Croly and my mother's name is Jane Cunningham. Some of my early on goals included graduating from Harvard University, and becoming a well-known journalist, both of which were later achieved. After graduating from Harvard University, I became the editor of Agricultural Record. In 1909, I published the book titled The Promise of American Life. In this book I stressed several of my political views, such as the need for a planned economy, increased spending on education, and a society based on "brotherhood of mankind." Many people believe that this book influenced Theodore Roosevelt and Woodrow Wilson. In 1914, a good friend of mine by the name of Williard Straight, asked me to be the first editor of the New Republic. When the New Republic was first published in November 1914, only 875 copies were made. After a year of circulation this magazine published more then 15,000. This became a strong supporter of the views of Theordore Roosevelt and the Progressive movement. When World War I first broke out, I was against Americas entry. I wanted the United States to remain neutral. After I heard about the sinking of the Luistania,I supported Americas entry, and the New Republic became a supporter of Woodrow Wilson and his decision to declare war on Germany. After the war, I began to be very critical of Woodrow Wilson and his decisions.As it is stated, I said that the Treaty of Versailles was " a treaty on annihilation." I also disliked the League of Nations, saying that it was an organization that "would perpetuate rather then correct the evils of the treaty." Sales of the New Republic increased during the war, but declined in the 1920's. I remained editor of this magazine up until my death on May 17, 1930....

Ice Mountain Water Term Paper Example | Topics and Well Written Essays - 3500 words

Ice Mountain Water - Term Paper Example The current paper successfully achieved its objective of presenting a marketing plan to evidently show a more in-depth understanding of marketing, the strategic planning process, and the key elements involved in developing and implementing a marketing plan. From the presented information, it was disclosed that Ice Mountain Water needs to implement the proposed marketing strategies to correct the weaknesses and thwart the risks brought about by the identified threats in the external environment. The tactical actions would ensure that the suggested marketing mix strategies would be undertaken effectively through the provided rationalization and justifications. Likewise, monitoring would ensure that Nestle Waters would determine the progress of the proposed strategies in meeting the identified goals.The current discourse aimed to present a marketing plan for Ice Mountain Water which would enable presenting an assessment of its present condition, as to propose areas of improvements based on the results. As such, one proposed that Ice Mountain Water should address the negative image and EWG rating that has been generated by Ice Mountain Water to achieve the following goals: (1) to increase preferences of consumers to purchase the product and to be included among the top 10 bottled water brands in the United States in 2016 and onwards; and (2) to increase the market share for Ice Mountain Water to at least 5% in 2015. Several marketing strategies according to the marketing mix for two (2) types of target clientele were likewise suggested.

Immigration In The US Essay Example | Topics and Well Written Essays - 1000 words

Immigration In The US - Essay Example   The constant acculturation causes a hybrid culture as both minority and majority culture traits are fused together while assimilation assumes a majority static culture that has to be adopted by smaller ethnic groups but discounts the influence of small ethnic groups on the majority culture.  Pluralism encourages group diversity along with maintenance of group boundaries and can be seen as opposed to assimilation. Structural pluralism holds that segregated communities exist within the larger cultures who conduct social relations internally through localized institutions. In contrast, liberal pluralism allows the individual to choose how pluralist one wants to be such as many people associate with ethnic traits and practices generations after immigration. The resistance by Euro-Americans is available as evidence of pluralism such as by marriage within local groups only.  Transnationalism is the creation of combined plural civic and political memberships, economic involvements, social networks and cultural identities which link people and institutions in more than one diverse nation state in a multi-layered pattern. Immigration in the late nineteenth and early twentieth century’s created a back and forth movement of immigrants who helped move cultural values across borders through effective means of communication and transport. Such immigrants developed trans-local boundaries in order to protect the ideas of citizenship and belonging to their mother countries. Changes in the early twentieth century ensured that immigrants developed a plural identity in America and their mother state’s without fear of opposition. The present day transnationalism is far more diverse and encompasses private and public spheres of operation. Second generations of transnational immigrants display mobility in parental ethnic groups as well as in America society. The best method for immigrants to adapt to the host society derives through a combination of pluralism an d transnationalism. Immigrants cannot be expected to revoke their ethnic, cultural and religious ties to the mother country within a few short years of arrival in the host country. Instead the immigrants hold onto their identities in the form of transnatinoalism while the host society has to display pluralism in order to make the immigrants more accepted in society. The use of assimilation would on the other hand lead to friction between immigrants and host societies as a revocation of values is deemed necessary for cultural integration. Do women have more to gain or more to lose from migration (for instance, compared to men)? You can think about this issue in terms of the causes of migration, the relative difficulty/ease of migrating for women, the occupational and economic status of women migrants in the host society, or the impact of migration on women’s social status within the family/household. Women like men stand to gain and lose at the same time due to immigration but their losses are considerably greater than those experienced by men.

Literature of the African Diaspora Essay Example | Topics and Well Written Essays - 1250 words

Literature of the African Diaspora - Essay Example Of great interest when studying Callaloo is the establishment of exactly how the persons of African heritage are able to claim their multiple identities and especially so in light of despite persons of a diaspora essentially inhabiting a number of different these persons are nevertheless unable to call these different places home. Black persons of the African diaspora tend to adapt or create a number of new identities as they continuously move from place to place. In his book, Reversing sail, Gomez points out that the relatively small trickle of African slaves that had been captured as slaves during the fifteenth century eventually evolved into becoming a veritable flood by the end of the seventeenth century. Within a time period of ten years after Columbus’ maiden voyage in 1492, numerous enslaved Africans were enslaved in the New World along with a number of other slaves drawn from Portugal and the Canaries and sources as experienced sugarcane planters. Of particular note is the fact that by 1560, the total number of African slaves was seen to greatly outnumber Europeans in Hispaniola and Cuba, this impressive growth in number eventually saw the number of African outnumber that of Europeans in Vera Cruz and Mexico City by 1570 (62-63). Numerous countries across Europe were seen to join in the slave trade in a move that saw an approximated 6.5 million Africans get shipped out of the African continent between 1700 and 1810. During this period, more European nations were seen to get involved in the slave trade. Some of these nations included Denmark, Britain, France, Portugal, Holland, Sweden and Spain. A number of other non-European countries such as Brazil and the United States also joined the slave trade (Gomez 64). By participating in the slave trade these countries were seen to essentially promote the spread of the Black African diaspora as a review of the regions from which they were drawn from can be seen to essentially reveal a considerable degree of complexity not only in respect to culture and language, but also as pertaining to the different forms of government, technology, regional and trans-regional commerce and agriculture. The Africans transported into the various different regions across the world were to eventually face systems that were essentially quite diverse resulting in increased diversity and multiplicity on the part of these Africans. The Development of the African Class of Mixed Heritage (Mulatto) and their Attempts at Acceptance by Whites Although the questions pertaining to race were seen to be a complex matter in most of the regions that the Africans had been enslaved, it was generally found to be quite complex in some regions such as in Saint Domingue where there arose a class of free blacks or affranchis. This class of free blacks was seen to primarily comprise of persons of mixed ancestry who were mostly women and numbered an estimated 27,000 in 1789. This new class of citizenry owned about 25 percent of the African slave population and accounted for 11 percent of Saint Domingue’s urban population. About two thirds of these citizens were the product of white slave holders and enslaved females and children born out of such unions were born as free men. The affranchis population quickly expanded and by the middle of the eighteenth century, they were able to be widely

Race and Ethnicity Essay Example for Free

Race and Ethnicity Essay Discussion about race and ethnicity has increased steadily over the last several years. Recent discussion has centered on whether the differences between race and ethnicity are necessary, damaging, or beneficial. There is also much to be said about race relations across the globe and many questions to be pondered. Writing about race can be difficult, and discussion about race even more difficult. The idea is that with research and knowledge, it is much easier to have an intelligent, well-informed discussion about issues that affect all of us. Listed below are some possible essay topics: Race vs. Ethnicity Is the idea of â€Å"race† a human construction that is further separating people in countries across the globe? Does science support the idea that â€Å"ethnicity† more clearly defines us, and therefore, should be how we see each other? Discuss the inherent differences and similarities between race and ethnicity and the importance of them. Race issues in American TV shows and movies Explain through examples and research how different races are portrayed on television and/or movies. Are stereotypes exploited? Are stereotypes nullified? What about the presentation of race in cartoons, e.g., the Disney movies? Race and the criminal justice system It is commonly believed that minorities are at a disadvantage when it comes to the justice system. Is this true? Are there disproportionate numbers of minorities convicted of crimes? Racial profiling Examine the hot-topic debate about racial profiling. Consider situations that might involve profiling: driving; airport screening; renting/buying housing; shopping and shoplifting; college entrance; and job hiring practices. Discrimination in hiring The topic of discriminatory hiring practices can be explored on its own. Available research will include news reports of instances and court cases. Also review the laws in place to prevent such practice. More possible topics: Should racial profiling be a legitimate law enforcement policy in some areas? †¢Should Affirmative Action for state university enrollment be continued? †¢Should the primary method of public school funding (property taxes in individual school districts) be amended to create more fairness in schools? †¢If a university offers â€Å"African-American Studies or Black Studies as courses, should it also offer European-American Studies or White Studies? †¢How do certain television programs perpetuate racial or ethnic stereotypes? †¢Should schools only purchase textbooks that offer revised or alternative perspectives on historical events? †¢What should be done about racial disparities in the sentencing of criminals? †¢Should the American government pay reparations and return land to Native Americans? †¢Should hate groups have the right to distribute literature on university campuses? †¢If research shows that certain racial or ethnic groups receive poorer medical care on average, how should this problem be corrected?  Ã¢â‚¬ ¢Should government organizations have staff that accurately reflect the racial, ethnic, and gender balance in society? Assignment: Choose one of the above listed topics, a combined topic from above, or a topic of your own choosing that somehow relates to the issue of race and ethnicity. Research the topic, choosing at least 3 sources that you can also easily print to bring to class. This will be an in-class essay with two days of writing that will be at least 4 pages. Type a works cited page and bring it to be turned in with the essay and the printed sources.

Child Pornography Essay -- Sex Crime Children Essays

Child Pornography So how important is sex, in general, to this country and the whole world for that matter? Here is a very easy, simple test. Do a search on google.com with the keyword sex. The results will give back over sixty-two million sites. This is a staggering number, especially when you do a search with the keywords family, love and education and see that you come convincingly short of the results you get in the former. Pornography has been the leading player in exhibiting sexual behavior to those who care for such things. In fact, Pornography has become an $8 billion a year industry. However, like every industry, ethical and moral questions and situations come up. Although there are many in dealing with pornography, we will explore the area of Child Pornography. Child Pornography, as stated in section 18 of the United States Constitution, defines child pornography as generally â€Å"any visual depiction involving the use of a minor in sexually explicit conduct.† Sexually explicit conduct is defined as â€Å"actual or simulated† sexual intercourse, which includes genital-genital, oral-genital, anal-genital, or anal-anal, â€Å"whether between persons of the same or opposite sex.† Sexually explicit conduct also entails the crucial â€Å"lascivious exhibition of genitals or pubic area,† which will be explored in more detail in the case study. Finally, section 18 depicts the transportation of such conduct through the use of computers. Basically, digital cameras, scanners, video capture cards etc. are all used to convert any image or such to the desired and needed format to easily store or transport child pornography. So why should child pornography be a matter of discussion at all. First of ... ...ave to be willing to protect all people. Everybody counts. Really, the future of a society is greatly at stake when the generations that are to keep the society prosperous are not being protected fairly by their justice system. Therefore, option one, which is ultimately the decision taken by the Supreme Court in US vs. Knox, is the most ethical and stands as the right decision. Child Pornography is a very serious manner that can have detrimental effects upon the children of today and upon the integrity of our societal values and morals. This is why the US Constitution extends the law as much as possible to protect all children from this terror that unfortunately exists in our world. The Decision in United States v. Knox was just another measure to ensure full protection for all children from those who have the intention of being inductors of Child Pornography.

My School

School is a temple of learning and a training ground for future citizens. The name of my school is JB High School. It was set up in 1943 by a land-lord in our area. He donated land and money for the school. The atmosphere in which our school is situated is very pleasant. It is surrounded by a play ground on one side and a garden with a small pond on the other. The school has two rows of big buildings. The name of the school is written on the front building. There are ten class rooms in the front building. Other ten rooms in the back building are used for different purposes such as the Head Master's Office, Library, the Clerk's Office, the Science Laboratory, the Teachers' Common-room, the N. C. C. and Scout Room, etc. There is also a hostel in our school campus. There are twenty teachers, a PET, a librarian, a clerk and two peons in our school. All the teachers are qualified and experienced. The Head Master is a learned man. He teaches Science and Geography. He also teaches English. The total number of students of our school is about five hundred. We go to school in uniform. The uniform for boys consists of blue half-pant and white half shirt. For girls it consists of blue skirt and white blouse. The school functions from 10. 30 A. M. to 4 P. M. classes begin after a mass prayer. During the recess hour we go to play ground. Some students also go to library and read newspaper there. In games period we play football, volley ball, etc. Girl students play ring ball too. The library of our school is a big one. There are about two thousand books on different subjects; we have a library period in our weekly routine. We borrow books from our library and refund them after a week. We observe the Republic Day, the Independence Day, the Teacher's Day in our school. We also celebrate the Ganesh Puja and the Saraswati Puja in our school. We also hold debate competitions and games and sports every year. The school magazine named â€Å"the Shree† is published every year. In annual examinations the students from our school show brilliant performance. Many students from this school have occupied glorious position in our state. The District Science Exhibition is also held in our school. Two years ago a classical teacher from our school won the Governor's Award. The discipline, the study atmosphere and the brilliant academic result of our school attract many meritorious students from distant parts of our state. It is an ideal school in all respects.

Influencs of Western Culture on Indian Youth Essay

Western culture is neither homogeneous nor unchanging. As with all other cultures it has evolved and gradually changed over time. All generalities about it have their exceptions at some time and place. Globalism has spread western ideas so widely that almost all modern countries or cultures are to some extent influenced by aspects of western culture which they have absorbed. In the later 20th to early 21st century, with the advent of increasing globalism, it has become more difficult to determine which individuals fit into which category. How there is head and tail for a coin, there is both positive and negative impact of western culture on the world and especially on todays young generation , On one side we enjoy our so-called rich culture and really admire it. The ways of living has been greatly enhanced by the western culture which is good for success and growth of a country and helpful for it in heading towards super success. But on the other side; this culture mainly adopted by us has given rise to Individualization. Individualization has broken up many cultural systems, paving way for the youth to fall prey to drug addictionand many other ill practices. This stage is the most vulnerable period of life where the youth need guidance, counseling, education and care by parents. Culture† and â€Å"Tradition† are more significant in a country like India which has always been cherishing its rich culture and heritage and it’s quite well known for it worldwide. But these things are now just on paper and are slowly losing their sheen. Why? The younger generation are the representatives of India in a true sense of the word. We are the sole cherishers of India’s pride and its heritage which actually lies in its culture, its diversity, its uniqueness. In such a scenario, where the point of a rich cultured country like India is facing the problem of losing its culture, are we, the youth; the Indian youth not Actually Responsible For This? Are we not putting our own self image, our self respect, our mother India’s pride at stake by doing so? Just think about it my dear friends. I would suggest, There is no problem as such when we follow the western culture to some extent. The problem is we are forgetting our culture to a greater extent. Why should we do so? as 21st century youth doesn’t mean forgetting the motherland and following or in short adopting western lifestyle in totality. Every culture has its own pros and cons. We individuals should be strong enough to take the good and throw off the bad. We are easily influenced by western culture. Right from our clothing, till the music, the films, our attitude, our lifestyle, in short every aspect of our life has totally changed. I just want to say that â€Å"Change doesn’t happen on its own; it’s we who bring about the change. But by this change, our mother India has lost its sheen and beauty; its place; its uniqueness in the world. The things mentioned above does not only imply to India. There are many countries in the world where todays youths have adopted westernization. For eg in many countries like Japan , Bangladesh , etc are greatly prone to westernization. At the end I would just like to convey a message that- Almost all the countries in the world have become independent and we the younger generation are the representatives of the future . o we must realize that true beauty of a country lies in its culture, its heritage and every country has its uniquiness. So we must understand thae our country must be our own. And as for india many great western people like Mark Twain  have said- India is the cradle of human race, the birth place of human speech, the mother of history, the grandmother of legend and greatgrandmother of tradition. Our most valuable and instructive materials in the history of man are treasure up in India only.

Teacher and Hani Ali Final Essays

Teacher and Hani Ali Final Essays Teacher and Hani Ali Final Essays Hani Ali Final Draft I believe teaching is an essential profession and that those in it, along with a school’s support staff, have a great responsibility as educators. Teaching will offer me the challenge and diversity I seek from my career. I feel I have the right abilities to make that difference in a young person’s life. I also feel I possess the skills that will enable me to make a positive contribution to teaching.I have had placements in 2 schools, Hathaway Primary School and Greenford High School. Having worked within both primary and secondary age groups I have found that I got more enjoyment dealing with the formative years. I felt more satisfaction at seeing younger children grasp the fundamentals behind a topic. For example how a particular student with encouragement and patience can come to terms with the idea of doubling and halving or how easy it was for the students in year 7 to use a search engine to find out facts in an I.T. lesson. I particularly enjoyed the results of ins tilling confidence and self belief in students, seeing them feel they can achieve and should try to do so. Watching the teachers at work has illustrated that children respond differently to a variety of teaching methods. I observed that a teacher’s approach to the class can have a profound effect on the learning ability of those children. The teacher constantly changed the way she taught the class to maintain their interest and focus on activities. She encouraged and praised children who were finding activities difficult giving them confidence to try and in many cases achieve. Her positive attitude towards the children gave them belief in themselves leading to a positive learning environment. These experiences have also opened my eyes to the demands put on teachers outside the classrooms: the struggle for financing, pressures on time management and dealing with the teacher/ parent relationship. There are also clerical duties, which need to be completed whilst not taking away from the teacher effectiveness within the classroom, which is where I believe they make the greatest difference. Providing this variety represents a huge challenge in an environment with more than thirty pupils, but I am confident that it is a challenge I will be able to meet. Through

Benfords Law or the First Digit Law Essay Example | Topics and Well Written Essays - 1000 words

Benfords Law or the First Digit Law - Essay Example I can astronomer names Simon Newcomb, who noticed that the earlier pages of logarithm tables that are used in the performance of calculations were much more worn than other pages. Newcomb published result become the first known instance of this observation and also includes the distribution of the second digit. He then proposed a law that is based on the probability of a single number N that is the first digit of a number was equal to log(N  +  1)  Ã¢Ë†â€™Ã‚  log(N). The results from Benford’s law are used in different data such as street addresses, electricity bills, population numbers, lengths or rivers, stock prices, death rates, mathematical and physical constants as well as processes that are described using power law. The main condition for this law is that the data set or population must only consist of natural numbers (Nigrini 170). The results from the law tend to be highly accurate whenever the values are distributed across numerous orders of magnitude. Benford’s law is also highly used in the detection of fraud, errors, embezzlements, and sloppy accountants. This is because those people who normally commit a crime may end up creating fake payment amounts that may appear real. Benford’s law is a data mining approach that is used in auditing in order to examine the digit properties in different accounting data for the purposes of character identification. However, unless the person committing is aware of Benford’s law of distribution, then he will not be in a position to make up numbers that follow the proper curve and this makes it very easy to spot a potential fraud. People who commit a crime also tend to distribute their digits in a fairly uniform manner. With a simple comparison of the frequency of the first digit from the data in accordance with the expected distributing according to Benford’s law will always reveal anomalous results. Based on this idea, Benford’s law could be used in auditing and forensic auditing to act as an indicator.

Review of Litterature Article Example | Topics and Well Written Essays - 500 words

Review of Litterature - Article Example The study is in such a design where the respondents get maximum benefits at minimum risk. Prompt introduction of the problem was done and developed and the purpose of the research has been relayed to the reader, however the significance to nursing has not been described. The research variables in the study are Rural Student Recruitment program and rural student numbers enrolled in medicine at University of Western Australia and the study explains them well. The article has a clear exposition of the hypothesis with two variables and deduces it from the research problem. Sampling was not done in the study as real figures of students enrolled into the Rural Student Recruitment Program were used allowing for generalization to future participants in the program. Data was derived from the RSR database with the rationale that the data shows all participants in the RSR program. Data analysis method used fits the measurement method used in the study and there is a logical and clear link between analysis and findings in the study. Numerical and text presentation of the statistical result as well as clear, simple and accurate graphs are used to present the findings. The assumption in the study is that the postal code of the addresses represents the participant’s area of residents and the assumption is not stated. A limitation is that it focuses on the western part of Western Australia; this limitation is not also stated. The results are well analyzed and further research recommended for a similar study to be made with a focus on the northern areas of Western Australia. This recommendation is supported by the data. Generalizations are made to include future student participants of the success of RSR program in improving the success of rural student recruitment for medicine at University of Western Australia. The article has a clearly stated title that gives the key area of study and states the problem clearly that builds a persuasive need for

Criminal investagation questions Essay Example | Topics and Well Written Essays - 250 words

Criminal investagation questions - Essay Example This would have other far-reaching consequences such as undermining the deterrence objective of legal punishment. Linking the suspect with the cigarette butt would for example dilute evidence, leading to acquaintance, and therefore promoting the criminal’s future involvement in crime. I would therefore disclose ownership and explain that the cigarette smoking occurred unconsciously (Berg 33). Upon arrival at a crime scene and I am not sure if the suspect has fled, I would inform the people of my position as a security officer and ask them to obey orders. I would then ask the people to put their hands where I can see them and then frisk the people to ensure that none of them is armed. I would then record their statements. I would not assume that the suspect has fled and would not consider the people as victims until I review all of their statements. In order to protect my partner, the victims, and myself, I would frisk the five people to ensure that none is armed. This is because a victim, if present and armed, may take advantage of any of the other parties to aid

The Stop Online Piracy Act Essay Example for Free

The Stop Online Piracy Act Essay The Stop Online Piracy Act (SOPA) and the Protect IP-Act (PIPA) is a bill that Congress are trying to pass in order to illegalize downloading and streaming movies and/or T. V shows; however the two legislation has Internet users in fear about censorship. Congress claims that companies and organizations are losing revenue from users who illegally download copyrighted programs and entertainment. Internet users state, this permits the government to disable freedom of speech and innovation, while enabling the government to censor and watch in the entire Internet for infringing content. The reason why SOPA and PIPA came about was due to companies annoyed with stolen content- which has proponents and opponents in a heated debate. Prior to SOPA and PIPA, there were two other bills that had the same foundation but did not pass. PIPA was first called, Combating Online Infringement (COICA) that failed in 2010. The re-written legislation had come back as PIPA to the Senate on May 12, 2011 by Senators Patrick Leahy, Orrin Hatch and Chuck Grassley. The second bill SOPA, was legislation that had been first been introduced as the Pro-IP Act in 2008 however failed. Then on October 26, 2011 SOPA was presented to the U. S. House of Representatives by Representative Lamar Smith. Creative America which is considered, the entertainment community, who basically own all the entertainment companies is the largest supporters of PIPA and SOPA. Creative America is comprised of many companies like The Motion Picture Association of America (MPAA. ) On top of the MPAA: The Screen Actors Guild, The American Federation of TV and Radio Artists are pro-SOPA and PIPA. Even the music label companies are out to support, as well as the music publishers associations, and a long list of publishing houses who also support the acts. These companies have been estimated of paying100 million dollars on lobbyist in 2011 to pass these bills in order to protect their copyrights. SOPA and PIPA are two bills that work in conjunction of each other. Proponents claim, copyright holders are permitted to sue all domains that have their patent infringed whether or not their origin is from the U. S.  First corporations will create a hit list of websites who they feel are violating their copyright polices, then the corporation will be able to contact the websites payment processors to force them to cut their ties to whomever is infringing their copyrights. This will give the website five days to act before being shut down. The government will allow immunity to payment networks that comply with the bill, plus take recognition to sites that severely cut ties. Copyright holders who knowingly misrepresent a website for infringing copyrights will have to pay for all damages occurred. Opponents believe that SOPA and PIPA must not pass due to the domino effect it will create. Internet users are in fear that it will block freedom of speech. Many argue that the Internet cannot have any censorship because it violates Americans first amendment. These two bills will enable the U. S. Attorney General access to watch all Internet domains. The Internet Service Provider (ISP) will have to give up all information to the government when asked. Whats unfair is the government would not fund ISP even though they would be there minion. Moreover, other countries will follow suit, thus creating no access to foreign websites. Another issue is when a person posts someones intellectual content without permission, the website will have be shut down. All Internet users are in fear that this stifles innovation. A way that this stifles innovation is if someone posts on a blog of an article that features a logo or trademark of a corporation to use as a teaching method, the corporation can dislike the display and the blog can be shut down. Because SOPA and PIPA are so vague, it can be manipulated to the corporations advantage and be found true. If this bill was around when the Internet was first made, then there would have never been any websites like Youtube, Facebook, Twitter, Dropbox etc. because those sites will be liable for any person that violates the two bills. Due to the Acts liability, those companies wont last one minute without being sued. For example, Youtube created a new trend of letting their users upload their version of an artists song known as a, cover song. If the two bills were to pass, this will disable users to gain any attention to the music industry which can stop any discovery of the next biggest artist. January 18, 2012 was the day these two bills went to Congress for voting. Companies like Reddit, GoDaddy. com, Wiki, etc. went black in protest of the two bills. Many sites directed Internet users to sign a petition and to call or email the House of Representative- for the state the user resides in. Voices were heard and many supporters understood the vague thought of the two bills and backed out, thereby SOPA and PIPA didnt pass. Even if the bill did pass, it would have done little to stop pirating because the criminals who want to download illegal content will only need the IP address in order to reach the supposedly blocked sites. Criminals will find a way to get pass the Acts, thus making challenges for companies who want to follow the law waste time worrying about the implications of SOPA and PIPA. Although the opponents made sure that SOPA and PIPA didnt pass, Internet users know there is a problem with stolen intellectual property; however SOPA and PIPA was not the answer.

It is important to diferentiate between capital expenditure and revenue expenditure

It is important to diferentiate between capital expenditure and revenue expenditure Fixed Asset is last longer and not for resale. For example is premises, motor vehicles, machinery, and fixtures and fittings. Current Asset is liquid and bought for resale. For example is cash in hand, cash at bank, stock and debtor. i) Business entity concept is the affairs of a business are to be treated as being quite separate from the non-business activities of its owners. Example is the figure for fixed assets includes a camera that the owner of the business has bought for his own use. Accrual concept is concerned with the different between cash receipts and cash expenditure (actual payments and receipts of money for items) and revenue and expenditure. It states that items should be recorded when used and not when paid for. Example is a bill for electricity was received in the lost financial year but has been recorded in the current year as payment was only made recently. Going Concern Concept is it implies that the business will continue to operate for the foreseeable future. Example: the assumption should not be made are: If the business is going to close down in the near future Where shortage of cash makes it almost certain that the business will have to cease trading Business have to close down because of shortage of cash The term is about to close down as the owner is retiring the accounts have not been altered. Consistency concept is each firm should try to choose the methods which give the most reliable picture of the business. Example is the method used for calculating stock has been changed from LIFO to FIFO to overage cost. i) Capital expenditure is made when a firm spends money either to: Buy fixed assets, or Add to the value of an existing fixed asset. Included in such amounts should be those spent on: Acquiring fixed assets. Bringing them into the firm. Legal costs of buying buildings. Carriage inwards on machinery bought. Any other cost needed to get the fixed asset ready for use. Revenue expenditure is expenditure which is not for increasing the value fixed assets, but for running the business on a day-to-day basis, is known as revenue expenditure. The difference between revenue and capital expenditure can be seen clearly with the total cost of using a motor van for a firm. To buy a motor van is capital expenditure. The motor van will be in use for several years and is, therefore, a fixed asset. To pay for petrol to use in the motor van for the next few days is revenue expenditure. This is because the expenditure is used up in a few days and does not add to the value of fixed assets. Revenue expenditure is treated to expenses and they will posted to Income statement. Capital expenditure is treated to fixed assets and transact to Balance sheet. Difference between capital and revenue expenditure Expenditure Type of Expenditure 1. Buying motor van Capital 2. Petrol costs for motor van Revenue 3. Repairs to motor van Revenue 4. Putting extra headlights on motor van Capital 5. Buying machinery Capital 6. Electricity cost of using machinery Revenue 7. We spent RM 1,500 on machinery. RM 1,000 was for an item added to the machine: RM500 for repairs Capital RM1,000 Revenue RM 500 8. Painting outside of new building Capital 9. Three years later- repainting outside of building in (8) Revenue d) Reducing balance method Cost price 1 year Cost = RM 100,000 % = 10% 2005 Cost = 100,000 X 10% = 10000 X 7/12= 5833 100,000 5833 = 94167 2006 Cost = 94167 X 10% = 94167 X 7/12 = 5493 94167 5493 = 88674 e) i) Relevance is one more factors that must be present in the information for it to be useful. Information that is not relevant is considered as a waste of valuable time in decision making. ii) Reliability is the right decision based on a set of financial information would also depend on the reliability of the information. In the context, self generated information is considered to be the most reliable as compared to information gather by third parties. The user must be able to depend on the truthfulness of the information. iii) Comparability is procedures and practices should remain the same across time and reports, if difference is occurs they should be due to substantive differences in the events and conditions reported rather than arbitrarily implemented practices or procedures for data collection. iv) Understandability is information should be simple but not over simplified. Explanations and interpretations should be included where necessary. Understandability of information is governed by user characteristics and characteristics of information provided. Understandability may be relating to a particular decision makes. i) Share holder ii) Manager iii) Bank iv) Government v) Creditor QUESTION 2 You have been supplied with the following balances for Betsy Li, a sole trader, for the year ended 31 December 2009: RM Property at cost 140,000 Equipment at cost 70,000 Provision for depreciation at 01/01/09: Property 4,200 Equipment 17,500 Purchases 385,000 Sales 592,000 Stock at 01/01/09 17,400 Discount allowed 14,000 Discount received 1,900 Returns outward 17,600 Wages and salaries 43,400 Creditors 28,500 Debtors 15,800 Bank overdraft 2,900 Cash in hand 520 Drawings 17,950 Provision for bad debts at 01/01/09 200 General expenses 11,400 Long term loan 20,000 Capital at 01/01/09 30,670 The following adjustments need to be taken into account: Stock at 31/12/09 is $21,600 Wages and salaries outstanding at 31/12/09 are $4,,100 General expenses includes a prepayment for rates of $1,000 The provision for bad debts needs increasing to $280 Depreciation for the year has still to be provided as follow: Property 1.5% per year using the straight line method Equipment 25% per year using the reducing balance method Loan interest of $2,000 is outstanding Required: a) Prepare a trial balance for Betsy Li as at 31 December 2009. (10 marks) b) Prepare the Income Statement and Balance Sheet for Betsy Li for the period ending 31 December 2009. (15 marks) ANSWER QUESTION 2 Trial Balance at 31 December 2009 Property 140,000 Equipment at cost 70,000 Property 4,200 Equipment 17,500 Purchases 385,000 Sales 592,000 Stock 174,00 Discount allowed 14,000 Discount received 1,900 Return outward 17,600 Wages and salaries 43,400 Creditors 28,500 Debtors 15,800 Bank overdraft 2,900 Cash in hand 520 Drawings 17,950 Provision for bad debts 200 General expenses 11,400 Long term loan 20,000 Capital 30,670 715470 715470 Income statement for Betsy Li for the year ending 31 December 2009 Sales 592,000 592,000 less) Cost of good sales Opening stock 17,400 Purchase 385,000 less) Return outwards (17,600) 367,400 Net purchase 384,800 less) Closing stock (21,600) (363,200) Gross profit 228,800 add) Revenue Discount received 1,900 230,700 less) Expenses Discount allowed 14,000 Wages and salaries (43,400+4,100) 47,500 General expenses (11,400-1000) 10400 i) Provision for depreciation = Property at cost 2,100 ii) = Equipment at cost 13,125 iii) Provision for doubtful dept 80 Loan interest 2,000 (89205) Net profit 141,495 140,000 X 1.5% = 2100 70,000 17,500 = 52,500 X 25% = 13,125 iii) Provision for bad debts Balance b/d 280 Balance b/d 280 Income statement 80 280 280 Cost Accumulated Depreciation Fixed assets Property 140,000 6,300 133,700 Equipment 70,000 30,625 39,375 173075 Current assets Stock 21,600 Debtor 15,800 Provision for bad debt (280) 15,520 General expenses prepayment 1000 38,640 Current liability Creditor 28,500 Bank overdraft 2900 Wages and salaries outstanding 4,100 Loan interest outstanding 2000 (37,500) 1,140 174,215 Financed by Capital 30,670 add) Net Profit 141,495 172,165 less) Drawing (17,950) 154,215 Non-current liabilities Long term loan 20,000 174,215

Insignificance Of Words :: essays research papers

The Insignificance of Words A man walks down a dimly lit street; the bright red lights above the hospital’s exit are now just a faint glow behind him. As he staggers along the city blocks back to his quiet row home, he ponders the tragic news he has just received regarding his mother’s failing health. A couple blocks from the refuge of his home, he runs into some of the neighborhood locals. Some he knows most he doesn’t, but greets them all the same. â€Å"How’s it goin’?† he says, in a voice that is less then enthusiastic. â€Å"Good† they reply, â€Å"How’s it goin’ with you?† The man responds â€Å"Good, thanks for asking†, again not showing much interest in the conversation he just finished, he trudges toward home. After passing the locals, the man is amused at the simple truth that he is not doing â€Å"good† and that he does not really care if those people are. He ponders the stupidity of the conversation he just had and l aughs for the first time all day.   Ã‚  Ã‚  Ã‚  Ã‚  As he enters his doorway and hangs up his jacket, he slowly glances around the living room and finds his way to the olive colored sofa. As he searches the coffee table for the remote control, he begins to think of his ailing mother and her impact on his life. His search ends as he finds the clicker and turns on the television. Not paying any attention to the infomercial on the screen, he is just glad that the silence of his home is broken. As Chuck Norris is explaining why the â€Å"Ab Slide is the newest, safest and most effective method for getting in shape in the comfort of your own home.† He reflects back on the conversation that he had walking home from the hospital. He quickly laughs again and thinks what was the point of even talking to them. . The simple nonchalant nature of not caring what â€Å"is† goin’on, reflects one of the reasons why individuals in America are becoming less community oriented.   Ã‚  Ã‚  Ã‚  Ã‚  Do they even care how I am? Do they even know who I am? Should I trouble them with the predicament that I am in? Would it be proper to stop and explain to these people how my mother is dying and how much pain I am in. Unsure if the man was rude to his neighbors with his dismissive attitude towards their conversation he reflected back on his life.

Cheating in a Bottom Line Economy

SUMMARY & CRITIQUE OF: â€Å"Cheating in a Bottom Line Economy† (by David Callahan) In â€Å"Cheating in a Bottom Line Economy,† author David Callahan explains the fundamental reasons for the decay of simple business ethics in today’s economy in order to meet bottom line standards. Callahan draws conclusions from everyday businesses such as auto mechanic services, law offices, and even professional medical firms to prove that people will almost always choose financial stability over integrity. The economic life in America has transformed itself into a vast land of professionals focused on achieving â€Å"lean and mean† businesses in efforts to achieve the â€Å"American Dream,† but in essence lose sense of their morals. What happens when an employee is living a standard life with a job just barely getting them by? Executives at corporate headquarters decide to send down a new set of marching orders that drill employees with twice as much work for a sharply decreased base pay. Those marching orders have coined the term bottom line standards. American businesses have become highly competitive today in a market that is constantly changing to keep up with a new generation of ideas. These fluctuations in the economy have caused businesses to take different methods of actions to be competitive in the market. In the 1970’s Sears reigned as one of America’s well known retailers and shaped popular culture. As the market of demand became more competitive, Sears’ earnings began falling off the market. In order to get on the stock market, Sears had to cut 48,000 jobs and institutionalized a new compensation system (Callahan 31). As Sears set their new bottom-line standards to increase efficiency, it caused uproar from the employees. The demands of the company ultimately undermined the integrity of their workers. The pressure to make unpleasant ethical choices at work had employees â€Å"torn between moral integrity, losing [their] job, and trying to figure out how to work all this out† (Callahan 31). Employees of companies with bottom line standards were faced with a new decision at margin which made doing the right thing harder: suffer a pay cut and risk losing their job or cheat the customer. Not to our surprise, the employee would almost always choose their economic stability over their integrity. It is still not easy to say that the employee’s conscious didn’t warn them of the risks, the first time. It begins with just a simple upgrade tune up and then trickles to $1,000 in new auto parts. If we look back at the Sear’s auto mechanic example, a mechanic could easily convince the customer that their car needed a whole new system because of the customer’s lack of knowledge of the subject. The customer automatically assumes there is a guaranteed trust commitment to their service, but in turn gets fooled. The evidence unearthed by investigators found nearly identical reports of cheating at one Sears auto repair shop after another. The art of deception played a key role in fooling customers. The â€Å"ordinary people† at the New York City law firms were bound by an oath to abide a rigorous code of ethics (Callahan 33). Though these lawyers dealt with legal affairs of America’s largest companies, they were faced with not meeting year end billing requirements. In the most desperate cases of being downsized, lawyers turned to padding their hours by simply making up the numbers. They rounded up their hours and added in miscellaneous hours which was described as the â€Å"new math† (Callahan 39). â€Å"Let me tell you how you will start acting unethically†¦One day, not too long after you start practicing law, you will sit down at the end of a long, tiring day, and you just won’t have much to show for your efforts in terms of billable hours†¦so what you’ll do is pad your time sheet just a bit†¦However you will promise yourself that you will repay the client at the first opportunity by doing thirty minutes for the client for ‘free. In this way, you will be ‘borrowin,’ not stealing,† (Schlitz qtd. in Callahan 39). Commitments to meeting bottom line standards and greed have become directions of undermining integrity of even the most trusted profession: medical doctors. Medical professionals begin engaging in multilevel marketing companies such as the Wellness International Network (WIN), which dictate distributors to sell their company’s product at any extent. By earning money off of new distributors, this multilevel marketing became a pyramid scheme for destruction. Report peg the sale of health supplements by doctors at nearly $200 million in 2001, a tenfold increase from 1997. An estimated 20,000 doctors are now selling supplements from their offices, more than double the number of five years ago† (Callahan 49). These sorts of insider trading within their offices go against the American Medical Association guidelines that â€Å"doctors must ensure that the claims supporting any products they sell to patients are ‘scientifically valid and backed up by peer reviewed literature and other unbiased scientific sources’† (Callahan 49). They clearly prohibit the exchange of medical equipment, but the profit is too grand for the doctors to pass up. Those in the medical profession argue that they resort to such options to pay for their debt payments and management. Comments such as â€Å"I was used to following doctors advice†¦Doctors have the training, so you’ve got to respect their expertise† (Cumminskey qtd. in Callahan 48) prove that doctors hold a high level of respect for their profession, but it diminishes as scandals of deception are released to the public. In Steven Messner’s and Richard Rosenfeld’s article A Society Organized for Crime, they explain that people’s behavior towards meeting bottom line standards is to fulfill the American Dream. They state that the American Dream is an ideology that â€Å"people are socialized to accept the desirability of pursing the goal of material success, and they are encouraged to believe that the changes of the Dream are sufficiently high to justify a continued commitment to this cultural goal† (Messner 6). Generally, success in today’s society is defined by monetary and material gains. Therefore people are willing to go at any measure to achieve that success. Both articles explain how crime and delinquency arise from economic disputes that are settled with unethical behavior. The issue at hand is the fact that these issues cannot be solved in conventional ways, but only by working around the system to deceive their customers. Callahan’s article reinforces these popular notions that crime is not always intentional, but a means of getting through small obstacles in life in an unethical matter. These illegal activities begin as small meaningless preconceived activities and then sprout to everyday routines that are accepted within their business community. Callahan also makes us reconsider the power of higher authority figures that knowingly condone and usually promote this unethical behavior. This takes us back to the old saying, would you jump off a cliff if everyone did? The answer is yes. In all three of the cases, personal issues about cheating were put aside because â€Å"everyone was doing it. † I found these readings really interesting and relevant to the topic of crime and delinquency. Callahan does an excellent job of explaining the effects of bottom lines standards on people and the economy. I completely agree with his perspective that choosing economical stability over integrity will get a person closer to the American Dream then losing their job. It poses a moral issue, but in this century you can’t live on just integrity. The sad truth is people gain integrity from their monetary and material wealth. I believe Callahan could really expand on this topic by looking further into the psychological standpoint of meeting bottom line standards in order to get a better understanding of what goes through a person’s mind when deciding to go against their morals. KEY POINTS, ISSUES, AND QUESTIONS:Doing the right thing gets harder as the pressure between financial stability and integrity is put on the line.The game of hustling becomes everyday knowledge that moral ethics are completely put aside.  The American Dream causes people to act irrationally, but if you really think about it their unethical act stimulate the economy.Question: What are the implications of Callahan’s work for discovering cheating in a bottom line economy? Question: What are the psychological aspects of going against morals to deceive people ?

Kingship in Macbeth Essay

The theme of kingship is one which can be see constantly throughout the play. This makes sense as the play is ultimately a tribute to King James I, who was king when Macbeth was written in 1606. King James strongly believed that becoming king was a divine right and that they themselves, as kings, were God’s representatives on earth. All these aspects can be seen from beginning to end of Macbeth and we see how when this order of kings is changed by unnatural means, everyone suffers. During the course of the play we see the traits of four kings: Duncan, Macbeth, Edward and Malcolm. Through the reign of each of these kings, we are shown clearly how a country is only stable if the king is good and virtuous. In Shakespearean times, a king had absolute power and the welfare of the state depended strongly on him. All people were similar to King James in the belief that kings were appointed by divine right, and had to possess the king becoming graces of, ‘’justice, verity, temperance, bounty, perseverance, stableness, lowliness and devotion. ’’ When the play opens, we see Duncan as king. He himself admit that there ‘’is not art to finding the mind’s construction in the face. ’’ This inability to judge people well, ultimately leads to his downfall. The original Thane of Cowdor, ‘’a man in whom I [Duncan] placed upmost trust’’ rebelled against Scotland when under the reign of Duncan, something which Duncan could not foresee. Similar happened with Macbeth. Duncan trusted Macbeth and saw him as a ‘’brave and valiant cousin. ’’ Duncan’s trusting of Macbeth lead to his own untimely death. We can see clearly Duncan’s weakness as king; he trusts too easily. We can also see the traits of a good king in his character as his punishes those who commit treason (Thane of Cowdor), and rewards those who are brave and loyal (Banquo and Macbeth), ‘’go announce his present death and with his former title greet Macbeth. ’’ It is clear that people respected Duncan as king and his godliness can be seen in the words expressed by Macduff when he is murdered, ‘’ most sac religious murder hath broke ope’ the lord’s anointed temple and stolen the life hense. ’’ Ironically Macbeth himself praises and acknowledges Duncan’s qualities, ‘’ Duncan hath borne his faculties so meek. ’ When Macbeth becomes king, we see the opposite to Duncan. Macbeth reigns with terror and has constant feelings of paranoia, trusting no one, ‘’to be thus is nothing, but to be safely thus,’’ ‘’we have scorched the snake, not killed it,’’ ‘’our fears in Banquo stick deep. ’’ Macbeth’s reign cannot be succeeded by his children as he became king through a sinful and unnatural act of regicide, ‘’upon my head they placed a fruitless crown. ,’’ During this time, regiside was considered to be one of the most unforgivable crimes possible- the killing of God’s chosen representative on Earth. This act alone show that Macbeth will rule as a king of terror. His reign is characterised by instability, he has upset natural order and this can be seen reflected in the natural world around him, ’’thou seest the heavens as troubled with man’s act .. by the clock tis day and yet dark light stangles the travelling lamp. ’’ The chaos and disorder seen in Scotland under Macbeth’’s rule is reflected in the natural world. As king, Macbeth focuses on the wrong things, he tries to achieve strength and power and puts this ‘’vaulting ambition’’ before his duty to lead Scotland. Macbeth could in no way be considered divine, a clear contrast to ‘’meek’’ Duncan. The character of Macbeth is associated with evil and witch-craft and his is known to others as a ‘’tyrant whose sole name blisters our tongues,’’ synonymous with power, although he has no legal or God-chosen right to have it. In Macbeth we see a king who deviates completely from all the ‘’king becoming graces’’ and qualities of a good king, and as a result, his country suffers greatly, ‘’every morn new widows howl, new orphans cry. ’ In the play, we never actually meet Edward the Confessor, King of England, but through descriptions from Malcolm we can see clearly that he embodies all that a true, virtuous king should. He is associated with ‘’heaven’’ and ‘’grace’’ and all things ‘’saintly. ’’ Edward is said to possess the a bility to foresee the future and to heal the sick, he does not abuse these powers like Macbeth, but instead puts them to good use, ‘’ he hath a heavenly gift of prophecy, and sundry blessings hang about his throne. ’’ We see in Edward a king who is a good judge of character, unlike Duncan. Edward welcomes Malcolm into his court and agrees to help him despite many thoughts that Malcolm is the one who murdered Duncan. Edward can see Malcolm innocence and kindly offers him a safe haven where he can regroup. The qualities of kingship seen in Edward are that of honesty, kindness and holiness, all adhering to the fore-mentioned ‘’king becoming graces. ’’ This example of a most excellent king would have impressed King James of England at the time as it was widely known that King James was a descendent of King Edward’s. Malcolm, Duncan’s son and rightful heir to the throne, does not become king until the final scene of the play but still we are left feeling Scotland is in safe hands. Malcolm shows his qualities earlier in the play and from this we can see just what kind of king he is going to be. The anointing of Malcolm as king of Scotland restores natural order after the hellish reign of Macbeth. We feel as if Malcolm will be fair and honest as king and we know he understands what is expected of him, as he was in fact the character who listed the ‘’king becoming graces such as justice, verity, temperance †¦ ’ We see he is a better judge of character than that of his late father as before trusting Macduff, he tests his loyalty to Scotland. He also understands how the power associated with being in king can easily go to one’s head, no matter how honest they may seem previous, ‘’ a good virtuous nature may recoil in an imperial charge. ’†™ Before we learn of any of this, we know Malcolm resides in the palace of King Edward, this association alone causes us to automatically characterise Malcolm with goodness and honesty. Malcolm is respected and liked by the people, this is show by the fact that he was able to bring together an army of ‘’ten thousand’’ to fight against the ‘’tyrant’’ Macbeth. With Malcolm as king, we see peace and unity once again being restored to Scotland, ‘’Hail king of Scotland. ’’ The only criticism I would have of Malcolm is the fact that he rewards directly, all those who have been loyal to him,’’ my thanes and kinsmen, hensforth be Earls. ’ This action reminds us of Duncan’s hasty reaction of appointing Macbeth as Thane of Cowdor. He rewarded immediately Macbeth’s seemed bravery but paid most dearly for it. I could not help but wonder if Malcolm may perhaps suffer a similar fate. We see in all the kings mentioned in Macbeth, many differences. These differences allow us to contrast the characters and explore deeply the theme of kingship in the play. In Macbeth, w e see an unnatural king which causes chaos in his country. He rules with terror and evil. Duncan was a king who rules with peace and honesty, but his trusting nature unfortunately lead to his untimely death. In both Malcolm and Edward, we see good kings who appear to possess and understand the qualities needed to be king. Although it can be said that a fault may be seen in Malcolm’s character, this is no more than a suggestion, and I feel that his positive traits as King overwrite this. At the end of the play we are left feeling satisfied that has been left in safe hands.