Running head Financial Statements Essays - Social Philosophy

Running head: Financial Statements 1 Honesty in Financial Statement Amber Campbell Belhaven University MBA 612 September 2, 2015 Professor James W. Moody Financial Statements 2 In many businesses, honesty play an important part in financial statements. Money related Statements fundamentally demonstrate the authentic execution or record of the organization at some past purpose of time. When money related explanations are made open, changes are numerous temperate territories. This situation there regularly exist inconsistencies between book estimation of advantages and their reasonable valuations. When I think about a budgetary administrator, bookkeeper rapidly rings a bell. The part of bookkeeper and money related chief are comparable in a few ways and as a rule they work firmly together on different activities. The part of an Accountant is to guarantee that their association is run productively, verify their records are precise, and that their charges are paid legitimately and on time. Bookkeepers perform an expansive scope of bookkeeping, examining, assessment, and counseling exercises for their customers. They record and examine the monetary data of the organizations for which they work. Different obligations incorporate planning, execution assessment, cost administration, and resource administration. "The part of the budgetary supervisor has extended past conventional obligations identified with organization's accounts. " You shall do no wrong in judgement, in measurement of weight, or capacity" (Leviticus 19:35, ESV). Budgetary director, through his/her comprehension of the organization's monetary wellbeing, the present business sector, and the objectives of the organization, helps set bearing and aides' choice making." Financial supervisors perform a few diverse assignment identified with money for their Financial Statements 3 association they ordinarily administer the arrangement of monetary reports, direct venture exercises, and actualize money administration strategies. In today's reality business is exceptionally focused. To contend with other organization's officials have swung to degenerate practices. Once regarded organizations like Enron, WorldCom, and Arthur Anderson have been discovered deluding their clients, stockholders, and workers. C.E.O's. attempt to accomplish the American dream and seek after free enterprise to its fullest potential. In doing as such, business pioneers have lost their qualities and morals, and settle on awful business choices. The ruins of an organization are the outcome of C.E.O's. terrible choices. In today's general public, moral respectability has turned into a cutting edge way of life. At the point when a man has an in number good character, they are said to be a man of honesty and to carry on with a legitimate life is said to be the most vital goodness a man can have. Consistency is an idea of moral uprightness and individuals ought to act as indicated by their ethical standards. At the end of the day, individuals ought to do what they say. For instance, if an organization proprietor talks about the need to enhance profitability in the work environment, he/she would demonstrate respectability for offering in-house preparing projects for the representatives to enhance their aptitudes. In addition, moral uprightness starts from headship, which can bring about moral conduct. In the Holy Bible, teachings direct a wide range of people to a superior comprehension of life. A significant number of these verses connect with man through teachings of human instinct and how to make society's ethical qualities. " And whatever you do, in word or deed, do everything in the name of the Lord Jesus, giving thanks to God the father through him ( Colossians 3:17,ESV). References

Times Fickle Game Professor Ramos Blog

Times Fickle Game The visage of singer Thom Yorke, featured in the music video for Before Your Very Eyes In the music video for Atoms For Peace’s song â€Å"Before Your Very Eyes,† the sands of  time are literally shifting and changing before our very eyes. The landscape rolls and dips, carving out canyons, without prejudice and without purpose. And then, from the sand, rises the crumbling image of the creative force behind Atom’s For Peace, Radiohead’s lead singer and songwriter, Thom Yorke, who urges the listener to grasp the life in front of them before the sands of time have taken you, too, piece by piece, back into the Earth. A focused anxiety on the fickle and unemotional nature of time is not a new subject for Thom Yorke, who in the song â€Å"The Clock† says quite plainly, â€Å"Time is running out for us, but you just move the hands upon the clock, you throw coins in a wishing well† (Thom Yorke). When asked about this song in particular, Yorke relates it directly to his frustration with the lack of action against climate change among political leaders, who despite acknowledging the threat, are just â€Å"sort of shuffling little bits of paper around on the table going, yeah, we really need to do something about this’† (Yorke). This theme is then revisited in â€Å"Before Your Very Eyes† but this time the lyrics are aimed at the listener, and the stakes are personal, rather than global. Yorke begins the song singing, â€Å"Look out of the window, what is passing you by, if you really want this bad enough† (Atoms For Peace). He appeals to the listeners emotions, their desires and their dreams, and then tells them bluntly that those goals are passing them by. If  something is truly important to you, Yorke argues, then you must make haste to those things because they will not wait for you. At this point in the song, and in the video, Yorke begins to sing the haunting chorus, â€Å"sooner or later, and before your very eyes,† repeating each phrase three times, as he melts away into the sand, his hands open and grasping at empty air.       In the next verse, he again broaches the subject of time and opportunity, singing, â€Å"time’s fickle card game with you and I, you have to take your chances† (Atoms For Peace). As he gets out the last phrases of the second, and final, verse, his face crumbles beyond repair and sinks into the ground. Time has taken Thom Yorke back into the Earth, and he is no more present on the surface of the Earth. The video then reminds the listener that this process is nothing special, nor prejudiced, as we now watch the remnants of society, buildings, bridges, and landmarks, crumble and sink into the Earth as all things have done and will do. This stark image is a direct appeal to not only the listeners emotions, but also to their logic. The listener must face the reality of the passage of time, and that with or without us, it will continue. Yorke hopes that this will encourage the listener to take action in their life, to take chances when they can, and to savor every m oment of it. Director Andrew Huang with singer Thom Yorke This presentation of the cold reality of the passage of time is confirmed in an interview with the music video’s director Thomas Andrew Huang who, aside from Yorke’s ideas, found inspiration for the video in Percy Shelley’s poem â€Å"Ozymandias† (Marquez). The poem by Shelley describes the discovery of a cracked and broken statue that has an inscription on its base that reads, â€Å"My name is Ozymandias, king of kings; Look on my works, ye Mighty, and despair† (Shelley). The irony of the poem is that, at the time of the statue’s discovery, nothing remains of the king and his claims.         In the final moments of the video, as Thom Yorke sings the chorus again, the listener is given an abstract and final, but meaningful, message. Below the surface of the Earth, Yorke emerges again while the decayed structures of the surface begin to melt down from above. All that once was continues to exist, though in unrecognizable forms, connecting and growing into something new. The lives we live and the societies we build are the foundations for the futures ahead of us and the decisions we make today may ring out for decades ahead. This is something that the listener must carefully consider when it comes to their choices in life because, as Yorke argues, the way our future looks will be shaped by these decisions.       The theme of â€Å"Before Your Very Eyes† could be seen as an examination of habitual procrastination and criticism of a lack-of-action on behalf of an individual. Procrastination itself is not an unfamiliar concept to most students with up to 60 percent of students reporting that they have, at one point, procrastinated on an assignment (Choy). The act of procrastinating is oddly self destructive in that, usually, one is aware of the negative consequences of their actions but chooses to experience them anyway. It may be a time management issue, or rather, as professor of psychology at Carleton University Dr. Tim Pychyl suggests, it is an emotional one (Lieberman). Dr. Pychyl and his team found in a study of procrastination that the issue was about â€Å"short term mood repair;† put simply, avoiding a task because it elicits bad feelings such as inadequacy or boredom (Lieberman). In this sense, Thom Yorke’s emotional appeal to listeners in his song is a very appropriate one.         The ideas presented in the lyrics and video for â€Å"Before Your Very Eyes† are relatable and important ones. If one has a desire to do something, it is in their best interest to do it, despite the path of hard work ahead of them. To engage in procrastination is truly to engage in an act of self-harm and an act against your own self interests. On a personal scale, we all have limited time to achieve our goals and to make the best of our lives. As a student, teaching yourself to avoid procrastination is something that is in your best interest. Research shows that students who procrastinate performed worse on their assignments and tests than the students who did not procrastinate (Pychyl). On a global scale, when decisive action is required then decisive action must take place now instead of leaving our problems to fester and get worse, only to achieve leaving the future generations of our planet an inheritance of unresolvable issues. Regardless, time will continu e to pass either way and only we can choose the life that we will lead with the time that we are given. As Thom Yorke says, time is â€Å"fickle,† it has no loyalty to us or our interests and, before long, it will have passed you by. The power to be a more productive individual is in the hands of everyone. Atoms For Peace. â€Å"Atoms For Peace Before Your Very Eyes.† YouTube, uploaded by  atomsforpeacetv, 17 October 2013, youtube.com/watch?v=ZWrUEsVrdSU. Atoms For Peace. â€Å"Before Your Very Eyes. Amok, XL, 2013. Choy, Eunice E.Hang, and Him Cheung. â€Å"Time Perspective, Control, and Affect Mediate the  Relation between Regulatory Mode and Procrastination.† Plos One, vol. 13, no. 12, Dec.  2018, p. e0207912. EBSCOhost, doi:10.1371/journal.pone.0207912. Lieberman, Charlotte. â€Å"Why You Procrastinate.† New York Times, 15 March 2019,  www.nytimes.com/2019/03/25/smarter-living/why-you-procrastinate-it-has-nothing-to-do-with-self-control.html. Marquez, Matt. â€Å"Atoms For Peace’s Before Your Very Eyes.† Milk.xyz, 18 October 2013, milk.xyz/articles/2330-atoms-for-peace-s-before-your-very-eyes. Pychyl, Timothy. â€Å"Academic Procrastination And Academic Achievement.† Psychology Today, 5 January 2016, https://www.psychologytoday.com/us/blog/dont-delay/201601/academic- procrastination-and-academic-achievement. Shelley, Percy. â€Å"Ozymandias.† The Examiner, 1818. Thom Yorke. â€Å"The Clock. The Eraser, XL, 2006. Yorke, Thom. Interview by Craig Mclean. Observer Music Monthly, 18 June 2006,  www.youtube.com/watch?v=9g4a1NlhoJQ. Presentation link: https://prezi.com/view/VUztsUwkPEEp2AxSwax3

The 5 Healthiest (and Tastiest) Substitutes for Vegetable Oil

The 5 Healthiest (and Tastiest) Substitutes for Vegetable Oil SAT / ACT Prep Online Guides and Tips What can you substitute for vegetable oil? Can you substitute olive oil for vegetable oil? In this article we will help you figure why you might want a substitute for vegetable oil and give five vegetable oil substitutes you could use. Why Use a Vegetable Oil Substitute? While the term vegetable oil can refer to any non-animal-based cooking oil, most bottles that are just labeled "vegetable oil" at the store are made up almost entirely of soybean oil, processed to be odorless and flavorless. Generic vegetable oil is not necessarily bad for you, but it may not be the best tool for every cooking job. Here are four reasons why you might want a substitute for vegetable oil: Less Processing Vegetable oil is highly processed to give it a neutral, flavorless quality. Trace amounts of the chemicals used in processing may remain in the oil. If you're trying to avoid overly processed foods, go for cold-or expeller-pressed oils that are manually extracted. More Favorable Fats All cooking oils are basically just fat. The difference is what kinds of fat and what ratio those fats appear in. There are five main fat types of interest when assessing cooking oils: Trans fats: Most experts agree that trans fats are bad and should be avoided, so much so that the FDA is trying to remove them from the food supply. However, just so long as your oil isn't "partially hydrogenated," it should be pretty low in trans fats. Saturated fats: It used to be accepted as gospel that saturated fats are bad for your heart, but recent studies have called this idea into question. Saturated fats could be part of a healthy or unhealthy diet depending on how you are getting those fats and what else you are eating. Plus, saturated fats can withstand very high cooking temperatures without harmful oxidation. Monounsaturated fats: Monounsaturated fats are heart-healthy fats that are more stable (and thus less prone to oxidation) than polyunsaturated fats. Olive oil is super-high in monounsaturated fats. Polyunsaturated fats: Polyunsaturated fats are generally considered to have a positive impact on heart health. These fats can be subdivided into omega-3 fatty acids and omega-6 fatty acids. These fatty acids are both important for health, but omega-3 fatty acids appear to be especially beneficial for reducing inflammation in the body. Additionally, it's best to maintain a good ratio of omega-3 to omega-6 consumption in your diet. (Most Americans consume too much omega-6 and not enough omega-3). Furthermore, polyunsaturated fats oxidize easily when exposed to heat, releasing toxic compounds. Generic vegetable oil tends to be fairly high in polyunsaturated fats (omega-6 specifically). So it oxidizes easily, and it may not help you maintain a favorable omega-3 to omega-6 ratio. The best fats for your purposes, then, will have a lot to do with the rest of your diet and the temperature you are cooking at. Better Smoke Point The smoke point of an oil is the point at which heat starts to break down the oil into toxic compounds that taste bad and shouldn't be inhaled (it's not quite the same as the oxidation point, but the concepts are similar). Oils with higher smoke points are better for things like searing, browning, and frying. Oils with very low smoke points are best for things like making dressing. Flavor! Generic vegetable oils are meant to be flavorless. But that's not always what you want! Many cooking oils you can substitute for vegetable oil can add a delicious flavor to your dish. 5 Vegetable Oil Substitutes: When to Use What Here are some of our favorite cooking oil choices to replace vegetable oil and when to use them. Note that if you are substituting for vegetable oil, you should use the same amount. You can also expect the calorie count to be about the same (about 120 cals per tablespoon), as all of these cooking oils are pretty much 100% fat. Avocado Oil Avocado oil is about 60% monounsaturated fats, 20% polyunsaturated fats (mostly omega-6), and 20% saturated fats. It has a very high smoke point (above 500 degrees) and is pretty oxidation-stable. Unlike the creamy avocado itself, avocado oil has a neutral flavor profile. Pros: Great for high-heat cooking, loaded with healthy fats, easy to find in unrefined-low processed versions. Cons: Avocado oil is expensive! Best for: Anything! Very versatile oil. Canola Oil Canola oil is made from the rapeseed plant. It's about 60% monounsaturated fats, 30% polyunsaturated fats (of which 10% of the total fats are omega-3s), and less than 10% saturated fats. It has a medium-high smoke point of about 400 degrees and a neutral flavor. Pros: It can withstand a decent amount of heat without smoking and won't oxidize as easily as generic vegetable oil. It has a neutral flavor profile, so you don't have to worry about it making your food taste weird. This makes it a versatile oil. Cons: Canola oil is usually pretty processed, so not the best choice if you are going for a more natural oil. Unrefined canola oil is hard to find and pretty expensive. Best for: Baking, oven-cooking, stir-frying or sautà ©ing Coconut Oil Coconut oil is mostly saturated fats (about 90%), which is why it's solid at room temperature. However, it raises both LDL and HDL cholesterol and is pretty stable, making it less prone to oxidation. It has a medium smoke point of about 350 degrees. Pros: Coconut oil has a delicious sweet flavor that complements many dishes. It's readily available in unprocessed, unrefined forms (as virgin coconut oil). Cons: Because of its distinctive flavor, coconut oil needs to be deployed carefully, especially for sautà ©ing. Best for: Sautà ©ing at medium heat, baking (if you are using it in baking, you may want to microwave it for a few seconds first so it gets liquid). It's also great for your hair! Ghee (Grass-Fed) You may be surprised to see ghee, an animal product, on this list! But as Mark Bittman once put it, "Butter is back!" and ghee (or clarified butter) may be even better for some things. Ghee has been used for centuries in Indian cooking. While ghee is high in saturated fats (with about 60% of its calories coming from sat fats), it has a very high smoke point (485 degrees F), it provides some omega-3s, and it is very stable. It doesn't even need to be refrigerated! Pros: Ghee is very low in casein and lactose, making it a great butter substitute for people who are lactose intolerant or dairy sensitive. Additionally, it's a good source of vitamins, especially Vitamin A. It also has a delicious nutty, buttery taste. Cons: Ghee is slightly more calorie-rich than the other fats mentioned, at 135 cals per tablespoon instead of about 120. It also does have about 4% trans fats. And grass-fed ghee- the healthiest kind- is about 4x as expensive as butter on an ounce-per-ounce basis. Best for: High-heat cooking, dairy-sensitive eaters Olive Oil Olive oil is the superhero of cooking oils: it's comprised of over 3/4 monounsaturated fats and thus is resistant to oxidation and heart-healthy. Extra virgin olive oil has a medium-high smoke point of 410 degrees, and more processed "light" or refined olive oil and has a high smoke point of about 470 degrees. Pros: Olive oil is chock-full of healthy fats, flavorful, and great for medium-high to high-heat cooking. Cons: The bold flavors of extra-virgin olive oil may not go well with every dish, which may be an issue if you are trying to substitute vegetable oil for olive oil. Light olive oil- which is refined- has a more neutral flavor and can withstand higher temperatures, but it's not the best choice if you are looking to avoid processed oils. Best for: Extra-virgin is great for sautà ©ing, stir-frying, and oven cooking. Light olive oil is a great choice for searing, browning, frying, and even baking. 5 Substitutes for Vegetable Oil: Summary Why would you want a substitute for vegetable oil? Well, depending on your cooking and health needs, you might want an oil that is less processed, has a more favorable ratio of the different kinds of fats, has a higher smoke point, or has a good flavor! Here are five great vegetable oil substitutes: Avocado Oil Canola Oil Coconut Oil Ghee Olive Oil

Medical mangement of chronic renal failure Research Paper

Medical mangement of chronic renal failure - Research Paper Example After the body absorbs what is needed from food for self-repairs and energy, the remainder is waste that is sent to the blood. However, these functions of the kidney are hindered by attacks on nephrons resulting in the loss of their filtering ability. High blood pressure and diabetes are responsible for renal failure, thereby resulting in slow and silent destruction of the nephrons. Kidney failure can be chronic, acute or end stage. In this paper, the discussion focuses on the medical management of chronic renal failure. This discussion defines chronic renal failure, medical tests to detect kidney failure, and management of chronic renal failure. Detection of kidney disease People may exhibit signs and symptoms of chronic renal failure. However, some have no symptoms and the doctor detects kidney condition through regular urine and blood tests. The three key simple tests recommended by the National Kidney Foundation are blood pressure measurement, spot check for albumin or protein in urine, and Glomerular filtration rate or GFR based on serum creatinine measurement (Alters, 2000). Blood pressure measurement involves the use of a dedicated cuff to obtain systolic and diastolic blood pressure. Microalbuminuria condition results from the failure of kidneys to separate albumin from blood protein. Proteinuria is the resultant condition of increased blood protein and albumin. Dipstick color indicates the presence or absence of proteinuria. Kidney biopsy and kidney imaging are also viable ways of detecting kidney failure (SIGN, 2008). Management of Chronic Kidney disease or CKD CKD is kidney failure that occurs over a lengthy duration. This duration could be months or years. However, the major causes of renal failure are diabetes and high blood pressure that are poorly managed and chronic glomerulonephritis. Other causes of CKD that are less pronounced include kidney stones, reflux nephropathy, prostrate disease and polycystic kidney disease. The most unfortunate thin g is that there is no cure for CKD. However, in its early stages kidney failure can be managed allowing the patients to live longer. This requires the observation of several steps that must ensure that heart attacks and stroke risks are minimized since such patients are vulnerable. According to Schoolwerth, McClellan and Gehr (2006), Chronic Kidney disease treatment is intended at preventing or slowing additional damage to patient’s kidneys. Proper treatment requires that underlying conditions like diabetes or high blood pressure that cause kidney disease be identified and managed. The management of such diseases prevents situations that cause kidney damage or worsen it (SIGN, 2008). For most patients, classification falls within mild and moderate categories and hospital-based management is not necessary. For most of the patients in these categories, the most significant aspect is controlling the cardiovascular influence on patient’s renal disease. This management is m ore significant than the risk of developing end stage renal failure. Daugirdas (2011) reveals that this classification guidance is directed according to severity of the damage. The stages of chronic kidney disease are grouped in five categories. The first stage is slight kidney damage characterized by normal or increased filtration and GFR more than 90. The second stage is mild kidney function characterized by 60 to 89 GFR. Stage three

Cheating in baseball Essay Example | Topics and Well Written Essays - 1250 words

Cheating in baseball - Essay Example Thornton et al, also presents their view on the deeper roots of cheating in baseball. The author present a case study, founded on cheating, about Mark Schelereth who was an offensive linesman in the NFL Denver Broncos. The case study present the implication of a creative cheating whereby coating their arms with Vaseline thereby making them â€Å"slimey† such that no individual could grab onto them. Their actions lead to the Broncos winning the game over their opponents. Further, there was no action taken against them implying that their cheating strategy worked to their advantage although it presented an unfair competition. Considering this case study, the authors asserts, â€Å"cheating in sports is generally considered unethical; however, in baseball circles it is tolerated† (Thornton et al, p. 12). This is enough evidence to support the fact that cheating is moral in baseball especially when exhibited in a skillful way. Mills, Dorothy S. Chasing Baseball: Our Obsession with Its History, Numbers, People and Places. Jefferson, N.C: McFarland & Co, 2010. Dorothy Mills uses her book in order to show the extent of cheating in baseball. She asserts that cheating is an everyday aspect in baseball and other sports, with every individual associated with the game facing the consequences. The cheating individuals normally end up gaining unfair advantage against their competitors thereby affecting both the latter and their fans. Dorothy asserts, concerning the fans associated to cheating team â€Å"we cheer when our teams cheat†¦ ... The cheating individuals normally end up gaining unfair advantage against their competitors thereby affecting both the latter and their fans. Dorothy asserts, concerning the fans associated to cheating team â€Å"we cheer when our teams cheat†¦ that’s because all we care about is winning, fans do not care about being fare to the other guys† (Mills, p. 113). This excerpt acts as evidence that cheating forms a significant part of a baseball game considering that it may affect the results from the referee. Despite a team presenting all their efforts to play their game, a residing official may end up frustrating them when the latter does not realize cheating from the other team. Cassuto, Leonard, and Stephen Partridge. The Cambridge Companion to Baseball. Cambridge: Cambridge University Press, 2011. Print. Cassuto presents an instance of Beckley who had miss the third base by fifteen feet but the residing official still considered that a win. Cassuto asserts that the p layers normally use this blatant trick in order to gain unfair advantage from the residing officials. Even though many fans in the game may have witnessed Beckley miss the third base, they did not present any effort towards complaining about the game. Cassuto uses this to confirm the truth that cheating is part of baseball besides other sports and fans condone it. He asserts â€Å"fans understand cheating and even condone cheating†¦.that puts cheating in unusual moral category, wrong doing that the baseball lovers would rather have in the game than not† (Cassuto&Stephen, p. 186). This quote is enough evidence that the baseball fans consider the act of cheating as moral and would feel unease for any game that does not have cheating. Cassuto & Stephen use the book as

The Half brothers Essay Example for Free

The Half brothers Essay He doesnt understand how someone could leave another person to die, and to him, the fact they were in a war, where people are killed, doesnt make a difference. I suppose that if a person has not experienced the feelings of what its like to be in a war, to lose someone you dearly love, then there will never be able to totally understanding as to how someone could do something so sad. I also believe that during the 1930s and the 1940s, people had a different way of life. The fact that Mrs Rutter lost her husband in the war made her feel as though the jerry plane crashing was a blessing, and it is obvious she has no regrets. We see how Sandra has an insight at why Mrs. Rutter felt she had nothing to be sorry for in acting this way. The setting of The Half-Brothers shows a sense of loneliness and most of the story takes place on the harsh and lonely Fells. There was also the lack of relatives and friends at the funeral of her daughter. In the text it says that the people who did go were Neighbours my aunt, and one far off cousin, Who were all the friends they could muster It shows that she doesnt even have hope of having anyone to be close to. She has her sister, but they are of very different personalities. Even though Aunt Fanny was a kind, warm hearted creature, who thought more of her sisters welfare than she did of her own Helen felt they couldnt talk to each other and because of this, could not share her feelings of sadness with anyone. This feeling that the main character no longer has anyone to understand them is strong in both of the stories. Later in the story Helen gives birth to a baby boy who she called Gregory. And he became her life. She seemed after that to think of nothing but her new little baby. Helen used her obsession as a way out of thinking about the bad things that were happening to her. Because she had felt so lonely, she found her new child the only thing to make living worthwhile. Her sister was really worried about her still, as she knew that with no money they would surely be unable to survive, so Aunt Fanny stayed, but she knew that something would still have to be done. Thats when William Preston, who was afterwards my father, came in, Helen married William Preston because he said that he would make sure that her child was looked after, the child that was Helens sole reason for being. He basically bought her into marriage, and it is obvious that Helen only married him because of her financial situation. This means that it was clear from the beginning of the marriage that William Preston wanted Helen because of her good looks, and Helen needed him more because she had no money. This made it very easy for him to rule over her. This saddens the reader, as Helen is so weak that she feels that all she has to live for is her only child. Helen falls pregnant again, and was unsure about having another child, as she loved Gregory so much. She guards him with her life, and because of this, she gives birth early due to an argument about Gregory being bad, as she made excuses for his behaviour. William Preston knows that Helen does not love him the way he wishes she would, and he feels jealous by all her love for her sons. He blames everything on Gregory, and when Helen dies due to the early birth, that too is his fault. He is not treated the same as he is only seen to William as a stepson. Almost as though he is nothing but an inconvenience. The ending of the story made me feel sad by what happened. The tension in the darkness out there is that of fear, of shock, but in half brothers it comes across in sadness of the tragic events that happened in the story and the unfortunate fate of Gregory. The Half-Brothers is a very detached story, as the narrator does not seem to have any sort of connection with the people he is talking about, even though he is the second son, he bears no name throughout the whole story. The narrator in The Darkness Out There I would say is Sandra. I think this because right at the very end of the story, it is Sandra who does what seems to be a conclusion, and this brings out her maturity. At the beginning she is annoyed by something so small as who she has to work with, but the events that happen show her how everything is not always as it appears. At the end, it is not only Kerry who has grown, but herself too. My Own Personal Views: I found the story Half-Brothers more informative and its structure appealed to me more because I found it more interesting. However I found the contrast between darkness and light in the story by Penelope Lively rather fascinating. The twist and turns of the short story were very cleverly put together to form a roller coaster of a read. When I was reading the beginning of the story about sunshine and flowers I started to think about the title and how it seemed very strange in connection to what I was reading. The reader could quite easily become stuck into what at first seems like some kind of fairytale, only to be suddenly hit by a somewhat shocking ending which is totally unexpected. Half-Brothers has a rather steady flow. I do not mean by this that there is no tension because that certainly is not the case. The tale has a very tragic structure all the way through, and all throughout reading this story, as a reader, I felt generally saddened almost as though it were a true story.

A Clockwork Orange, by Stanley Kubrick Essay -- Film Analysis

A Clockwork Orange is a Stanley Kubrick film from 1971. Kubrick directed the film and wrote the screen play based on the 1962 novel from author Anthony Burgess. A Clockwork Orange was originally rated, â€Å"X† and nominated for Best Picture, Best Director, Best Film Editing and Best Screenplay, but lost in each category to William Friedkin's The French Connection (filmsite.org). The set design is by John Barry, costume design by Milena Canonero, music by Wendy Carlos and cinematography by John Alcott. A Clockwork Orange was awarded the New York Film Critics Awards for Best Film and Best Direction (FilmReference.com). Distributed by Warner Brothers, the estimated budget was $2,200,000 with a Gross of $26,589,355 in the USA alone (IMDb.com). Most notable of the cast are actors Malcolm McDowell, Patrick Magee and Michael Bates. According to film critic James Berardinelli, â€Å"A Clockwork Orange is not an easy motion picture to absorb or digest.† Oddly, the sex and violence are easier to take than the razor-sharp edge of Kubrick's satire and the corresponding awareness of its pinpoint accuracy when addressing the issue of the dehumanization of people† (Berardinelli). Roger Ebert thought the movie was overhyped compared to its worth. He felt that the movie was an artistic sin. â€Å"It is just plain talky and boring. You know there's something wrong with a movie when the last third feels like the last half† (Rogerebert.com). The audience reactions all seem to say the same thing: â€Å"Brilliant movie†, â€Å"a gem of an art piece†, â€Å"sensational†, â€Å"the number one film of all time on my charts†(IMDb Reviews), with many claiming that it has to be watched more than once to truly appreciate the film. The movie has earned a 91% "Certified Fresh" ra... ...D=/19720211/REVIEWS/202110301/1023>. "The Kubrick FAQ Part 2." Visual-memory.co.uk. Web. 03 Apr. 2012. . IMDb Reviews. IMDb.com. Web. 17 Mar. 2012. . Flame into Being: The Life and Work of D. H. Lawrence (Heinemann, London 1985) Anthony Burgess, p 205 Bugge, Christian. "The Kubrick Site: The ACO Controversy in the UK." Visual-memory.co.uk. Web. 04 Apr. 2012. . Kipp, Jeremiah. "A Clockwork Orange." Slant Magazine. Slant Magazine. Web. 24 Mar. 2012. . "A Clockwork Orange (1971)." A Clockwork Orange. Web. 08 Apr. 2012. . http://movies.netflix.com/WiMovie/A_Clockwork_Orange/383466?trkid=2361637

Accounting Cycle

The accounting cycle is a systematic process used to help perform the basic function of accounting, which is to identify, record, and communicate information. A business or organization may have its own unique way of performing its accounting cycle, but each must perform the task in one way or another. Alvarez Bookkeeping Services, a small family operated business, has a very simplified version of the accounting cycle. The company was established in 1971 and is located in Flushing, NY.The company is consists of four employees this includes the owner. One person, the owner, performs the entire accounting cycle for the Alvarez Bookkeeping Services. Gradually, the accounting cycle has evolved much like business have evolved; the multiple steps have been reduced as technology has simplified the process, â€Å"today, most companies use accounting software that processes many of these steps simultaneously† (Averkamp, n. d. , para. 3).The accounting cycle consists of: identifying, jo urnalizing, posting, trail balance, adjusted entries, adjusted trial balance, preparing financial statements, closing, post-closing trial balance, reversing entries, and financial statements (Kieso, Weygandt, & Warfield, 2007). Identifying a transaction or event is the first step in the cycle; businesses engage in various activities on a daily, as a result, determining when to record and activity is crucial. Once the activity is identified a transaction must be recorded, the next step is to journalize the transaction.The journalizing process can be completed in a variety of ways; the most common method is the general journal, although some companies keep other special journals. The next step in the accounting cycle is posting, which is the procedure of transferring journal entries to the ledger accounts (Kieso et al. , 2007), so that the transactions reflect in the appropriate ledger accounts balances. After the transactions from the general journal have passed to the general ledger a trail balance can be performed. The trial balance â€Å"lists accounts and their balances at a given time† (Kieso et al., 2007, pg. 74), which is very useful in detecting errors that may have occurred during recording or posting. In the event an error is detected or a transaction is missing, an adjusting entry is made. Adjusting entries may also be made to update an account, such as prepaid accounts. For instance, a company may have pre-paid insurance on its books as assets, at the end of the period an adjusting entry is made to reflect what is prepaid and what an expense is. Often times a trial balance is done after the adjusting entries are made just to be sure everything is still in balance.At this point in the accounting cycle, the financial reports are typically generated, the most common are the: balance sheet, income statement, and retained earnings. The accounting cycle concludes with the closing entries and closing trial balances. The expense and revenue accounts are closed against income summary, which is closed against retained earnings; thus, preparing the cycle to start again in the coming period. Today, technology is used often in accounting and has made it easier processing accounting. The way a company processes accounting is changing.Alvarez Bookkeeping Services uses accounting software called Peachtree Quantum has vastly improved the accounting cycle process. The transactions are recorded in the software’s general journal, if the transaction is out of balance the system will not complete the transaction and prompt to balance the transaction, therefore eliminating the need for trial balances. Once the transaction is recorded the system automatically posts to proper ledger accounts and also carries the information over to financial statements.If the owner wishes to review how the company is doing, he would run a financial report by selecting the report and forms option selecting the specific report they would like run. Adjustin g entries are still necessary, but the accounting cycle has been effectively reduced to: identifying, journalizing, adjusted entries, financial statements, and closing. The accounting cycle is proven methodical system is beneficial in performing accounting tasks at Alvarez Bookkeeping Service.The role of people and systems in the cycle has changed the way companies perform the accounting cycle; some companies have departments specified for specific tasks of the cycle, whereas Alvarez Bookkeeping Services has one individual who does the entire process. Nonetheless, companies have benefited from the advancements in technology and most notably in accounting systems. Accounting systems have expedited the process and given more accurate results, which allow the user to focus on analyzing the information.

Disadvantages Of Balance Scorecard Accounting Essay

Robert Kaplan and Norton came up with balance scorecard in 1990s.The balanced scorecard consists strategically oriented set of ends which are grouped into four different positions which includes fiscal, internal procedures, client, larning and growing. It is known to be a model for public presentation measuring that added strategic non-financial public presentation steps to traditional fiscal prosodies to give directors and executives a more ‘balanced ‘ position of organisational public presentation. ( Balance scorecard insititute ) The BSC is a theoretical account that integrates fiscal and non-financial strategic steps. Bing a high profile theoretical account BSC has attracted attending from practicians and faculty members. BSC relies on the scheme construct developed by Porter where he argues sing the kernel of explicating a competitory scheme lies in associating a company to the assorted competitory forces in the industry. Kaplan and Norton emphasize that non-financial strategic aims should non dwell of an random aggregation of steps but they should consist balanced representation of both fiscal and non-financial information. ( The Economist )Advantages of balanced scorecardImproved creativeness along with unannounced Ideas. It besides helps aline cardinal public presentation steps with scheme at different degrees of an administration and provides the direction a comprehensive image of the concern operations. Balanced scorecard facilitates effectual communicating and apprehension of concern ends and schemes of an administration. Transformation of scheme into action. This construct provides strategic feedback and acquisition. Reduced time-frame and improved competitory advantage Improved determination, procedures and better solutions. Enterprises are often measured and evaluated against the industry criterions. ( Balance scorecard Australia ) The empirical survey conducted by Sun blare, Granlund and Brown ( 2010 ) concluded that the balance scorecard is eligible to make a balance in multiple aims and the survey highlighted to hold balanced both in footings of procedure and results. In instance of Philips Medical Systems North American ( PMSNA ) the company used balanced scorecard in order to upturn answerability for consequences. Through the execution of world-wide scorecard system Philips has realized its important benefits and has besides succeeded in concentrating the company on diverse set of concern steps. ( SCRC articles )Disadvantages of balance scorecardIt is merely considered as a list of prosodies which does non supply bottom line mark with clear recommendations. The tonss obtained are non based on any fiscal or economic theory in other words the procedure is subjective. Critics have besides claimed that the positive feedback from the balance scorecard users may be due to the placebo consequence as there is are no ascertained surveies related to the usage of balance scorecard to improved determination devising or better fiscal public presentation of companies. Resistance towards equilibrate scorecard from employees or even higher degree directors. It is clip devouring to accommodate to equilibrate scorecard strategic system. High execution cost is involved at the initial phase. ( Vector survey )Criticisms and options of BSCMany options have emerged to equilibrate scorecard such as public presentation prism, consequences Based Management and Applied Information Economics. In 2000, the Federal CIO Council commissioned a survey to compare the two methods AIE and BSC by funding surveies in side-by-side undertakings in two different bureaus. The Dept. of Veterans Affairs used AIE and the US Dept. of Agriculture used Balanced Scorecards. The consequence in study revealed that while AIE was much more sophisticated, AIE really took somewhat less clip to use. AIE was besides more likely to bring forth findings that were newsworthy to the organisation, while the users of balance scorecard felt it merely documented their inputs and presented no other specific penetration. Neely ( 2002 ) argued that the most ambitious job of balance scorecard is that it lacks legion of import involvement groups in its construction such as providers, co-operation spouses and close neighbors. Neely besides recommends that it would be executable to utilize a public presentation prism method as a possible beginning for adding new involvement groups to the model of balance scorecard whereas Simons references that it might be reasonable to add a elaborate characteristic where specific undertaking force or a certain individual will be assigned in every administration who is straight responsible for roll uping information about external chances and menaces. Pandey ( 2005 ) after critically analyzing the balance scorecard argued that he had no uncertainty sing the public presentation betterment procedure being a critical portion of strategic planning but he raised a inquiry that whether the balance scorecard linked with the scheme leads to break public presentation and communicating as claimed by the advocates. In 2008 Othman suggested that there must be a nexus in the balance scorecard and scenario planning mentioning to the strategic planning that is robust to different external conditions and this will guarantee that balance scorecard is non merely representation of present state of affairs. Kaplan, Norton and Rugelsjeon ( 2010 ) answered to the unfavorable judgment sing the external orientation. They answered how the administrations can be saved from failures of confederation jobs and the writers claimed that the confederations can be better managed through balanced scorecard due to its strategic orientation. ( World applied science diary )DecisionMany international research studies have revealed that the balance scorecard construct is a extremely widespread tool around the universe. Despite legion success narratives at that place have been besides several unfavorable judgments and instances where the execution failed. The 2005 study conducted by Brains and company shows that 57 % of th e universe & A ; acirc ; ˆâ„ ¢s houses use balanced scorecard as their public presentation direction system. A study conducted by the 2GC in 2011 the study consequences show that the primary function of the Balanced scorecard is still strategic direction. The figure of participants who view the Balanced Scorecard as a really or highly valuable direction tool consist of 75 % . From the above statistics we can reason that broad figure of administrations utilizing balance scorecard to better their organizational public presentation. ( 2GC active direction ) It can be concluded that balance scorecard is an effectual public presentation tool but the suggested betterments have to be undertaken in order to increase positive consequences. Some of the recommendations can be given in order to better the balance scorecard public presentation measuring: The focal point should be future oriented non simply consist of the past and current state of affairs prevailing in the administration. Common steps of balance scorecard should be adopted by all SBU & A ; acirc ; ˆâ„ ¢s in order to guarantee uniformity in public presentation rating. Supportive civilization should be predominating in the administration in order to guarantee successful execution of balance scorecard. Balance scorecard should non merely be utilised for high public presentation but besides organizational invention and merchandise development. Responsiveness to different external state of affairss in the concern environment.

aztecs and incas essays

aztecs and incas essays The Inca and the Aztec were alike in some ways but also had very large differences. The Inca lived on the northeastern coast of South America from 1450 AD to 1535 AD. The Aztecs lived in central Mexico from 1325 AD to 1523 AD. Let's look at the agriculture. The Inca had an advanced agriculture system, which allowed them to grow more food and specialize. They would carve steps out of a hill and then would plant vegetables such as corn, beans, and squash. These were called terraces. They also had an advanced irrigation system that consisted of canals and streams to help water the terraces. The Aztecs also had an advanced agricultural system. They used floating gardens called chinampas which were rafts made of reeds which soil was put onto and then seeds were planted in it. This way they could have more land for farming. Let's look at warfare. The Inca were not very aggressive people and rarely fought wars. Usually they fought only to conquer more lands or if they were threatened. You will read later how a civil war brought the Inca empire down. The Aztecs were a very warlike civilization and were very aggressive. They fought often so they could take captives for sacrifice. All Aztec men were required to fight at the king's order. When they could not find a excuse for war they played a ball game called tlatchli in which the losers of the game would be sacrificed. Now let's look at religion. The Incas religion was complex and focused around the sun. The Inca believed in blood sacrifice and idols. Also they sacrificed black llamas as offerings to the sun. Like the Inca, the Aztec religion focused around the sun. They believed in human sacrifice and that the sun would die if they did not make a sacrifice. Aztec priests made the sacrifices and were ranked high in the Aztec civilization. Now let's talk about government. The Inca government was a strict monarchy. The main rulers were the king and his nobles. The people's lives ...

Assessing The Paris Fashionable Concepts Cultural Studies Essay

Assessing The Paris Fashionable Concepts Cultural Studies Essay The concept of ‘Paris fashion’ represents one of the most powerful and long-running place in modern history. But even a cursory examination of the way the term has been used draws attention to the complexity of the notion of the fashion capital, and to the complexity of the fashion process itself. The routine description of the city over the past 200 years as the capital world of fashion contribute to this understanding. ::::Downloads:eiffel-tower-1.jpg Figure 2.2 , Eifel Tower in Paris, Available at: http://www.eiffel-tower.us/Eiffel-Tower-Images/eiffel-tower-1.jpg Paris is the ‘Fashion Capital of the World’. Paris has long been an international hub of fashion design. Paris is home to many distinguished design houses, such as Chanel, Dior, Yves Saint Laurent, Chloe, Givenchy, Lanvin, Hermes, and Louis Vuitton. Paris is also a premier destination for shopping, with streets such as Rue du Faubourg Saint-Honre and the Champs-Elysees hosting boutiques from des igners around the world. Besides fashion and leather goods, Paris is has a number of well-known jewelers, such as Cartier SA, Boucheron, Chaumet, and Van Cleef Dutch design duo Viktor and Japanese deisgners Yohji Yamamoto, Issey Miyake, and Junya Watanabe. Pinault-Printemps-Redoute and LVMH, the two major holding companies in contemporary fashion, are both headquartered in Paris. Paris has been interpreted as a world centre of fashion because of its distinctive metropolitan cultures of consumption, both in the narrow sense of shops and shopping, and in a broader sense of the practices associated with the wearing of fashionable dress in the spaces of the city. There has been something approaching a naturalization of Paris’s relationship with fashion, often around the elevation of a certain construction of fashionable femininity to a symbol of Parisian superiority. [Fashion’s World Cities, David Gilbert, 2006] ::::Downloads:christian_dior_haute_couture_2009_01.jpg Figur e 2.3 , Christian Dior Haute Couture fashion show 2009, Available at: http://iamfashioncrazy.files.wordpress.com/2010/07/christian_dior_haute_couture_2009_01.jpg Since the seventeenth century, fashion has been an important industry and cultural export of France, and modern â€Å"haute couture† originated in Paris in the 1860s. Today, Paris is considered one of the world’s fashion capitals, along with London, Milan, and New York City, and the city is home or headquarters to many of the premier fashion houses. The culture of Paris and of the French people has been shaped by geography, by profound historical events, and by foreign and internal forces and groups. Paris, has played an important part as a center of high culture and of decorative arts since the seventeenth century, first in Europe, and from the nineteenth century onwards, world wide. From the late nineteenth century, Paris has also played an important role in modern art, cinema, fashion and cuisine.

Course Pak Articles Spring 2013 Term Paper Example | Topics and Well Written Essays - 2000 words

Course Pak Articles Spring 2013 - Term Paper Example This holding environment is of great importance for lesbians in the society in the sense that it acts as a therapeutic holding environment. In this environment, a lot of healing and progress takes place and hence it acts as a safe psychological place for therapy. In these holding environments, deep connections are established where unconscious communication can be established. This is as determined by scharff and scharff in the year 1991(Sussal, (n.d). In the social context, the approach used by the author in couple’s therapy is with psychoanalytical approaches. In the psychoanalytical approaches, stresses affecting the lesbian couples are addressed with regard to their past and the present. This approach is effective in the sense that the problems facing the lesbian couples are addressed at their roots and hence workable solutions are determined. The use of the psychoanalytical approach to couples therapy is effective to the lesbian couples because lesbian couples are more likely to be exposed to social discriminations as they go about their lives. Hence, this form of therapy according to the author is effective in curing cases of homophobia among lesbians, which is considered a sickness (Sussal, (n.d). Couple’s therapy with lesbians employs the use of repressed ego systems. The use of repressed ego systems has improved the relations between lesbian couples. This is because it assists couples in overcoming the fears intimacy because of experiences of rejection and frustration. Fairburn determined this theory in the year 1954 in what was known as anti-libidinal ego. This theory determined that split off ego is resident in the unconscious and affects how lesbians relate to each other as a couple and towards the outside world (Sussal, (n.d). Sex therapy is inclusive as part of couple’s therapy with lesbians. This is because just as is the case with heterosexuals, lesbians have their share of