Thursday, August 27, 2020

Power in my life Essay Example | Topics and Well Written Essays - 250 words

Force in my life - Essay Example Moreover, numerous a period, I have used communitarian capacity to complete collaboration with my companions and cohorts. Extraordinary wellsprings of forces have likewise demonstrated extremely valuable to me, as parental help. I have seen numerous pioneers of immaculate character utilize various wellsprings of intensity. Especially, I know both Abraham Lincoln and Woodrow Wilson utilized individual, community oriented, institutional, positional, ideological and otherworldly powers, among others. For example, Lincoln and Wilson utilized individual and positional capacity to end the utilization of slave work and the unlawful domineering state hostility that had hastened World War I, separately. As indicated by Tamanaha, communitarian wellsprings of intensity were utilized by Lincoln mobilizing the Republicans to cast a ballot against the utilization of slave work which was uncontrolled among Southern states. Both Lincoln and Wilson vigorously depended on supernatural wellsprings of intensity, as they were Separate Baptist and Presbyterian, individually. Ideological wellsprings of intensity demonstrated helpful for their journey in social equity, since Wilson put stock in common regard among states as worldwide players while Lincoln had faith in the annulment of subjection as being vital to America’s full liberation (775). Nearby the ones I am as of now utilizing, the wellsprings of intensity I hope to use later on are ideological, master, institutional and positional force. This is on the grounds that, when I get into business, I will have gotten ideologically experienced, and having enormous mastery and positional force expected to gag through positive financial changes into fulfillment. These powers are not under any condition coercive, yet helpful in nature. In them, there is no utilization of instruments of pressure to impact change. Rather, every one of them intensely depend on the craft of influence and cooperation, so as to

Saturday, August 22, 2020

Genetically modified foods Essay Example for Free

Hereditarily changed nourishments Essay What are bioengineered nourishments? Bioengineered nourishments are plants made for human and creature utilization utilizing the most recent sub-atomic science strategies. Bioengineered nourishments have been upgraded in a lab to want characteristics like, protection from herbicides and improved sustenance. By bioengineering nourishments you can make plants with the ideal characteristic quickly. The benefits of bioengineered nourishments is that they are bug protections, ailment obstruction, ready to with stand chilly climate, dry spell resilience, and sustenance. Ranchers lose crops each year because of bugs, ranchers use pesticide to slaughter these bugs and to shield them from eating the harvests. Bioengineered nourishments help to lessen or take out the utilization of pesticides. Researcher are chipping away at a quality strain to infuse into the yields to assist them with withstanding infections that can hurt the harvest and make it uneatable for the shopper. A quality from cold water fish has been infused into delicate plants like potatoes and tobacco to withstand the chilly climate. The dry season resilience quality will assist ranchers with growing harvests in soil that yields would not have the option to develop in. The sustenance quality is launched out into the plants or harvests to upgrade healthy benefit. A few instances of bioengineered nourishments are tomatoes, potatoes, squash, corn, and soybens. Every one of these nourishments have been hereditarily modified somehow or another. The explanation behind these nourishments to be hereditarily changed is to make them taste better, and to have progressively healthy benefit. Researchers have made numerous bioengineered nourishments and are dealing with a lot more food sources. The geniuses of bioengineered nourishments appear to back up the positive qualities in making bioengineered food sources. The primary professional is taking out the nourishments capacity to cause an unfavorably susceptible response. Which permits individuals who might have an unfavorably susceptible response by eating these specific nourishments to not have one. Another star in making bioengineered nourishments is that the plants become quicker than developing them in a customary manner. Likewise bioengineered nourishments cost less to create than non bioengineered food sources, this is on the grounds that individuals don't need to splash the plant with synthetic concoctions to ensure it. The cons of bioengineered nourishments should make individuals consider ingesting them. The most perilous issue of ingesting bioengineered nourishments is that the food can harmfully affect the human body. As indicated by certain specialists individuals ingesting bioengineered nourishments have a high danger of creating malignant growth. There isn't highly thought about the drawn out impacts on individuals and wellbeing dangers are obscure. Additionally dust from the fields of bioengineered food can spread to fields that don't contain bioengineered nourishments and defile the non bioengineered nourishments. In end bioengineered nourishments are helpful in many manners for human utilization. Bioengineered nourishments are useful in manners like more supplements, food becomes quicker and food taste better. Likewise you don't need to splash these yields with pesticides since they are nuisance opposition. bioengineered nourishments are terrible for human utilization in manners like causing malignant growth, and not realizing the drawn out consequences for the human body. All and all its is up to the customer, regardless of whether to buy and devour bioengineered nourishments.

Starbucks the experience Essay Example | Topics and Well Written Essays - 3000 words

Starbucks the experience - Essay Example Essentially, representatives who are likewise dedicated to the hierarchical objectives improve the general nature of the workforce. A few research contemplates demonstrate that an elevated level of customer’s fulfillment could in the end lead to a high client dependability. (Entel et al., 2007; Jones and Sasser, 1995) In accordance with this issue, the continually expanding Starbucks income is a positive sign that shows how well the organization is serving its clients. The piece of the overall industry of the organization can be a lot of influenced when a client neglects to get a brief help from the organization. Starbucks HRM approach in giving at a sum of five classes workshop preparing preceding serving the clients is basic in guaranteeing the conveyance of a decent quality client care. (UW Business School, 2003) Considering that not all clients are after low value espresso, the organization needs to endeavor hard so as to hold the devoted of its planned clients. value they need to pay. (Jiang, 2004) To accomplish a decent ‘after-conveyance satisfaction’, it is a test for the organization to keep up its dependability consistently. ‘Reliability’ is frequently connected with angles, for example, conveyance time †regardless of whether some espresso will be conveyed as guaranteed, and the consistency of client assistance including the request following, on-time conveyance, client care and nature of item and administrations that meets the customer’s desire. (Smith et al., 2000) The organization likewise broaden representative advantages, for example, clinical, dental, vision and transient inability protection, paid excursion and occasions, psychological well-being or synthetic reliance benefits, worker help program, profession advising, item limits, 401(k) reserve funds plan, and an investment opportunity plan. (UW Business School, 2003) As indicated by Schultz, it is hard for workers to feel monetarily and profoundly connected with their occupations without these employement benefits. (Wyss, 2006; MSNBC, 2005) He included that the investment opportunity plan could

Friday, August 21, 2020

Gaining a “sense of the arts” through music Essay -- Music, Language

Increasing a â€Å"sense of the arts† through music Human expressions are types of individual and social articulation. They invigorate creative mind, thinking, thinking, and comprehension. Expressions of the human experience are principal in the improvement of kids, who can feel just as think, and who are delicate and innovative. In youth training youngsters recognize and express the sentiments and thoughts in various structures, for example, music, move, show, and visual expressions. This exposition features the key thoughts of how small kids between the ages of three to five bode well through craftsmanship, for example, music. Besides, this exposition makes connects to youth educational program as a bicultural viewpoint. It finishes up with the job of instructors and grown-ups in offering help during music. Craftsmanship as music Music is a special method of understanding sound. It is likewise a method of knowing how kids see the world, express their perspectives and how they come to know the world. Feeney et al, (2006) underlines that expressions, for example, music help kids to build up their faculties and they are fundamental piece of children’s growing up. Tuning in to music is principal to all types of music-production and melodic experience. To hear music is moderately simple, gave no physical boundaries exist. Nonetheless, to tune in to music with comprehension and understanding requires rehashed presentation and guided learning. The capacity to tune in with comprehension and cognizance improves all learning exercises, and ought to thusly turn into an essential piece of youth learning focuses. Building up this capacity at such a youthful age will have long haul benefits for a deep rooted learning program. Numerous melodic exercises expect kids to sit tight, hear each out other, keep their instrument still until they h... ...vidually and in gatherings, gives chances to deliberate contributions† (MOE, 1996, p. 96). One of the primary duties of educators is to encourage inventiveness and not to restrain or douse the common ability of youngsters. For instance, as instructors we should move with youngsters, so they figure out how to move their bodies to the cadence of the music. As instructors we ought to support with words, for example, â€Å"you are a decent singer† Or â€Å"do you like this music?† (Brownlee, 1991). End It is critical for instructors to spur and urge youngsters to be required through expressions of the human experience. Furthermore, educators should invigorate children’s intelligent reasoning. Besides, proficient improvement is critical for instructors. Educators can partake in projects to become familiar with the methods of an expressions coordinated way to deal with training. (1343 words)

Short Expository Essay Examples

Short Expository Essay ExamplesShort expository essay samples provide an option for students who do not have the time to write lengthy essays. In fact, short essays can be used in any level of course to help the student learn better writing skills.Many online universities, colleges and other academic institutions include short expository essay samples as part of their required or elective reading materials. These sample essays may also be available through online syllabi, workshops and online conferences held by the school.In order to find samples for short expository essays, one must first make sure that the college or university has a resource center or that there is an office that handles this type of writing. The best way to find these resources is to look online. Many online resources will have a number of samples of essays that are free to access.The short expository essay samples that are available on these sites may consist of either scholarly articles or government documents that are interesting in themselves. The questions that the essays pose may relate to the information in the essay itself.While these essays can assist the student in learning how to write a brief expository essay, they can also provide additional skills. For example, by writing short expository essays, a student can hone the skills of forming his or her own ideas, working through them in detail, and carefully reviewing the overall story.Additionally, a student's plan of attack when writing a short expository essay will determine the amount of research needed. While most schools require research papers for all courses, some focus on using short expository essays to address specific areas of interest.A short expository essay is especially useful for addressing topics that are of particular interest to the student. Itis important to remember that research is not limited to researching the topic or author, but also researching the primary sources in which the essay is based on.The writ ten work that is produced through a short expository essay is valuable in several ways. By learning more about how to write short expository essays, students can begin to take full advantage of the skills that are learned through the writing process.

Friday, June 26, 2020

Literature - dramatic mono - 1925 Words

Literature - dramatic mono (Essay Sample) Content: Name Professor Course Date Literature- Dramatic Mono The objective of the study is to compare between Hanging Fire by Audre Lorde and Next Day by Randall Jarrell. Audre Lorde was an American writer, radical feminist, as well as a prominent human right activist. Her poetry work focused heavily on feminism, civil right, and the manifestation of the black female identity. The poems express anger, and right civil injustices experienced throughout her life, as Juang and Morrissette (708) asserts, â€Å"Lorde described her teenage struggles with her mother as the first engagement of many battles.† She is known for her political activism in her poetry work. The political activism was not just a mean of self-expression but rather a form of critique, engagement, and fighting the world. Most of her poems are political, â€Å"and in many of her poems, Lorde explores the issue of positionality or politics† (Walk 815). In the Hanging Fire, the speaker is a 14-year-ol d girl who is in the adolescent age. The girl is worried about the boyfriend she likes, an upcoming dance, as well as death. She is alone with all her fears. Consequently, the comparison will focus on the age crisis of the two works of literature. Secondly, it will dwell on teenage versus menopause illustrated in the text. Lastly, it will analyze the question of death as demonstrated by the two authors. The study will show the differences in terms of the imagery amid other literary devices employed in the texts. Randall Jarrell was an American poet, essayist, literary critic, novelist and children author. His poems reflect about the Second World War. The poems are about childhood and bookish children. Most of his poetry work link the events with the person’s psyche that takes place between two people. His style reflects his sense of loneliness. In the Next Day, the speaker is a woman lamenting that she is getting old â€Å"It female speaker is as middle-class as†¦though perhaps deceptively so† (Dunn 22). She has made most of her major life decisions. She is worried that the grocery boy does not care about her affairs. The frustration makes her think back about when she was young and scrumptious. However, she forgets about her sons, daughter, and the husband. Age Crisis Both the authors illustrate the age crisis in their poems. In the Hanging Fire poem, the age crisis appears in every stanza of the poem. The poem introduces the speaker's age in the first line â€Å"I am fourteen† (line 1). Therefore, it indicates the age of the speaker. â€Å"My skin has betrayed me† (line 2) also shows the speaker’s concern about how her skin has started to develop acne. The development comes due to aging. It is palpable that the speaker is not happy about it. In lines 3-5, the poet points out that the speaker is having an affair with a younger man, â€Å"Boy I cannot live without still sucks his thumb in secret.† It also implies that the speaker associates herself with someone with the undesirable trait. In lines 6-7, â€Å"How come my knees are always so ashy† has significant meaning that her skin is scorched. The speaker is worried that everybody will realize that she is aging. In addition, â€Å"I have to learn how to dance in time for the next party† (lines 12-13) indicates that the girl feels she is mature enough to dance. The age allows her to dance in the party. She feels she is no longer young. Therefore, she should enjoy the freedom of dancing in parties. Lorde also points out that the girl fears whether she will have prolonged life, â€Å"Will I live long enough to grow up† (lines 32-33). She feels that she is aging so fast. Besides, she fears that she might die before accomplishing some imperative things (Mahoney 116). Similarly, in the Next Day by Randall Jarrell, the age crisis is significantly evident. The speaker is troubled by her age. The poem was written in 1965 the sa me year the author died. The age crisis of the speaker symbolizes his feelings, â€Å"†¦has everything that she wished for when she was a little girl, which looks in retrospect to us like the ideal 1950s family† (Haralson 127). The author was old at the time he wrote the poem. The author illustrates the implication of future days and how to face them. Additionally, the speaker is upset by her current lifestyle. Jarrell also points out that the speaker yearns for the day she was young, â€Å"When I was young and miserable and pretty and poor, I’d wish† (lines 13-14). At that age, everyone admired her beautiful smile. Besides, in lines 11-12, â€Å"What I’ve become Troubles me even if I shut my eyes,† it is apparent that the lady wanted the grocery boy to adore her. However, she feels discouraged by her physical appearance. She no longer gets the yearning look from the boys. For example, she laments, â€Å"See me. It bewilders me he doesnâ€⠄¢t see me for so many years† (lines 19-20). It therefore implies that she does not fit in the contemporary world. She only knows about her younger years. â€Å"The eyes of strangers! And, holding their flesh within my flesh, their vile† (lines 23-24) significantly indicates that when she was young, several individuals noticed her adorable look. The age crisis makes her spend time alone thinking about her future. Her youthfulness is gone, and she has to deal with the future. The age crisis insinuates that she is old enough to die (Dunn 23). Anxiety and Life Betrayal Anxiety is prevalent in both the Hanging Fire by Audre Lorde and Next Day by Randall Jarrell. In the Hanging Fire, the fourteen-year-old is anxious about the new developments in her life. She is afraid that her boyfriend does not match her expectations. In line 3, â€Å"the boy I cannot live without† shows that the teenager is nervous about the direction of the relationship. She feels uncomfortable b y the social behaviors of her boyfriend. She laments in line that â€Å"Still sucks his thumb in secret.† The anxiety further comes out when she invited for a dance. She is worried about how she will present herself in the dance. She laments, â€Å"I have to learn how to dance in time for the next party† (lines 12-13). She considers dancing as a necessary social skill in her life. The adult guidance is not an option here. In lines 20-21, â€Å"Too much that has to be done† indicate that she does not want to do anything. The word "nothing" shows that she is nervous about trying new things alone. The loneliness betrays her life ambitions (Mahoney 116). Additionally, the girl is uncertain of her maturity. She longs for adult guidance. The poet uses the imagery of anxious repetition to illustrate anxiety. She worries about the color of the skin. It is an important issue in the life of the teenagers. â€Å"In this case, the girl states that her skin betrayed herà ¢â‚¬  She often repeats her thought. The process is common among many teens. The anxiety thoughts are entangled with the â€Å"girl reference to momma, who is behind the closed door† The closed door depicts the unavailability of the mother to the teenager. The mother does not care about the girl thereby making her feel nervous about life development. â€Å"The closed door is depicted literally (the door is closed) and figuratively (the mother is not open to her daughter)† The anxiety repetition makes the anxiety feeling intense. Furthermore, the girl feels alone in this world. The death makes anxious feeling that she is unnecessary to anybody. The world betrays her by failing to realize how badly she needs somebody being around her life (Mahoney 116). In the Next Day by Randall Jarrell, the speaker is anxious about new developments in her life. The fading beauty bothers her current life. She is no longer attractive. She is nervous about her physical appearance in fut ure. She is fearful that she does not get attention from men. In line 52, she claims "how often they have undressed me, /the eyes of a stranger!† However, she consoles herself and says "Now I am good/the last mistaken, /ecstatic, accidental bliss, the blind/ happiness that, bursting, leaves upon the palm" She fears lack of attention, blindness, or the accidental bliss. The anxiety is triggered more when the bag boy from the store leads her to the car. â€Å"She is reminded of the time when she was young and wished for what all girls wish: to have a husband, house, and children† Therefore, the boy betrays her expectation of a smile (Dunn 22). The anxiety further deepens when she looks at her life changes. She realizes that she has been in the same position for long. However, she is certain that life will change. She states, â€Å"As I look at my life, I am afraid only that it will change, as I’m changing† The changes prompts her to hate the image of the mi rror. â€Å"Her extreme sorrow for her physical appearance has left her in almost a meaningless of life state of mind. She doesn’t say she’s a wife or a mother, or a cook, but only that she’s old; â€Å"That’s all, I’m old.† Furthermore, the woman is anxious about how her family members are coping outside a home. She keeps thinking about them. In line 37, she says â€Å"My husband away at work—I wish for them. The dog, the maid†. However, the anxiety of death makes her view f...

Tuesday, May 26, 2020

The Canterbury Tales by Geoffrey Chaucer - 1585 Words

Although it was published toward the end of his life, Geoffrey Chaucer’s Canterbury Tales was his longest and most popular work. The plot is made up of tales told by thirty-one different pilgrims as they embark on a pilgrimage to the shrine of Saint Thomas a Becket in Canterbury. His initial idea was to have each pilgrim tell four stories a piece during the pilgrimage, but Chaucer either died before finishing or decided to change this idea, as only twenty-four tales presently make up the work. The prologue of the novel goes into great detail describing each pilgrim’s personality and pointing out whatever flaws they have (Rossignol 1). There are a few characters considered idealized in Chaucer’s Canterbury Tales, but all of the other†¦show more content†¦Another pilgrim characterized by this sin is the Reeve. He is the manager of an estate and a master carpenter, but has a terrible temper and it is said that all people â€Å"were afraid of him as of the death.† The Reeve also becomes furious with the Miller whenever he cheats the farming scale (Chaucer 1). Lust, or a strong feeling of sexual desire, is displayed in Canterbury Tales by three different characters. The Wife of Bath is the first example, shown by the fact that she has had five different husbands and several other boyfriends over the course of her lifetime. Chaucer says that others always ask her for love advice, because, â€Å"the remedies of love she knew, perchance, for of that art shed learned the old, old dance.† The second character who displays lust is the Squire who was a â€Å"lusty bachelor† and â€Å"loved hotly†. He sang songs and wrote poetry for girls in order to try and win their affections and served in the cavalry for this purpose, as well. The final pilgrim that practices this sin is the Friar. Chaucer says he had â€Å"arranged full many a marriage of women young, and this at his own cost,† meaning the Friar had impre gnated them and wanted to find them husbands to try and save himself. The Friar is also described as being intimate with â€Å"all the worthy women of the town† (Chaucer 1). According to Lisa Frank, The Catholic Encyclopedia defines gluttony as â€Å"the inordinateShow MoreRelatedThe Canterbury Tales, by Geoffrey Chaucer1582 Words   |  7 Pages Geoffrey Chaucer wrote the Canterbury tales a collection of short tales in the 14th century. The compilation of stories are told by different characters within the narrative as part of a game proposed by the host. Each individual must tell two stories on their journey and two stories on their way back. Each story tells some aspects of English life during the time and often added satire like qualities to the English life. In particular Chaucer often tells stories with elements of the relationshipRead MoreThe Canterbury Tales By Geoffrey Chaucer913 Words   |  4 PagesThe Canterbury Tales by Geoffrey Chaucer consists of frame narratives were a group of pilgrims that are traveling from Southwark to the shire of St. Becker in the Canterbury Cathedral, tell each other to pass time until they arrive at their destination. During The Canterbury Tales the reader is exposed to many characters that represent all of the social classes of medieval England and the reader gets to know them from t he general prologue to each individual tale. One of these characters is the PardonerRead MoreThe Canterbury Tales By Geoffrey Chaucer2127 Words   |  9 PagesIt is unknown when Geoffrey Chaucer wrote The Canterbury Tales, but it is assumed that he wrote it in 1387. There are many different aspects and themes throughout this paper that are very prominent. One theme that is very important is the importance of company. This entire tale is about twenty-nine pilgrims who all tell tales while on a pilgrimage to the shrine of Saint Thomas Becket in Canterbury. The importance of company is that this is a pilgrimage that requires companions and friendship. ThoughRead MoreThe Canterbury Tales By Geoffrey Chaucer1073 Words   |  5 PagesIn The Canterbury Tales, Geoffrey Chaucer introduced and described a variety of fictional characters that lived in the Middle Ages. It was the time period that European civilians were governed by a system called feudalism. Where kings were the head of the s ystem and everyone was categorized in social classes. In the prologue of The Canterbury Tales the first character introduced was the knight. Geoffrey Chaucer depicts the knight correctly by characterizing him as a chivalrous and honorable man,Read MoreThe Canterbury Tales By Geoffrey Chaucer963 Words   |  4 PagesThe Canterbury Tales by Geoffrey Chaucer is a collection of 24 stories written during the Middle Ages. The tales were written with the intent of criticizing the functions of societal standards as well as the beliefs of the Church. â€Å"The Miller’s Tale,† one the most popular stories, offers unique insights into the customs and practices of the English middle class during the Middle Ages. The story follows the lives of John, Absolon, and Nicholas, three men who are involved with a beautiful woman namedRead MoreThe Canterbury Tales By Geoffrey Chaucer2664 Words   |  11 PagesThe Canterbury Tales The Canterbury Tales was written by Geoffrey Chaucer in 1392, during the medieval period in Europe. Three important aspects, his family’s ties to the court, his schooling and working for royalty (XI), and his love for reading and learning (XII) all combined and enabled him to create his greatest work, The Canterbury Tales. Chaucer includes many different characters, pilgrims, all from very unique walks of life. Although there are not as many women included as men, their storiesRead MoreThe Canterbury Tales By Geoffrey Chaucer2648 Words   |  11 PagesThe Canterbury Tales was written by Geoffrey Chaucer in 1392, during the medieval period in Europe. Three important aspects, his family’s ties to the court, his schooling and working for royalty (XI), and his love for reading and learning (XII) all combined and enabled him to create his greatest work, The Canterbury Tales. Chaucer includes many different characters, pilgrims, all from very unique walks of life. Although there are not as many women included as men, their stories give some extraordinaryRead MoreThe Canterbury Tales By Geoffrey Chaucer2221 Words   |  9 Pagesin medieval literature is the Canterbury Tales written by Geoffrey Chaucer. This research seeks to examine the life of Chaucer, the Canterbury Tales, and the impact and legacy of both the author and the work. Agnes Copton gave birth to a baby boy c. 1340, whom she named Geoffrey. The baby took the surname of his father John Chaucer, who came from a family of wine merchants. The family relied on strategic relationships to subsidize where they lacked in wealth. Chaucer was fluent in French, ItalianRead MoreCanterbury Tales By Geoffrey Chaucer1380 Words   |  6 PagesCanterbury Tales Canterbury Tales written by Geoffrey Chaucer was a story of not the people themselves but a social statement of how the people of higher standing were viewed by the middle class. In the time that Canterbury Tales was written it was a time of corruption of the Church. There were many clergy members that were mentioned in this story. Each of the characters was unique in the way they went against the standards they should be held to. The most interesting this story was definitely TheRead MoreThe Canterbury Tales By Geoffrey Chaucer1777 Words   |  8 PagesCanterbury Tales takes place in the late 1300’s also known as the Middle ages. Prior to and at this point in time, people tend to be more conservative and to themselves. Geoffrey Chaucer, the author of these stories does something most authors didn’t do at this time, he ironically pointed out the flaws of the medieval English society. He does this by using estate satire. The Canterbury Tales is a great example of the B ritish human experience at that point in time. Chaucer does a great job describing

Monday, May 18, 2020

What I Learned About Food Marketing - 856 Words

Five years ago, I was inspired by a TEDTalks presented by, Jamie Oliver, a healthy living activist, and chef. He explained that we spend our lives being paranoid about death by murder or accidents, yet pointed out that in reality, the most common causes of death were all diet-related. Surprisingly, homicide was at the very bottom of the list. That was a wake-up call for me. I realized, the choices we make each time we put food in our mouths impact our daily quality of life and have a profound effect on our long-term health. I wanted to be part of the solution, and thus my journey in dietetics and nutrition began. As a teen, I worked in a scratch kitchen, where I had the unique opportunity to learn the essentials of cooking without using processed ingredients. I learned about food marketing during my work with Nabisco as a field sales representative, and food safety and handling working with Aramark in the catering division. In addition to these jobs, I considered how I could make an impact on my peers and the community. In my sophomore year I founded an Enactus team at West Chester University. Enactus encourages students to use entrepreneurial action to improve the quality of lives in others. At the same time, the experience helps develop socially responsible leaders. Through our endeavors we developed four projects that empowered those in need in our communities to live healthier more sustainable lives. By the end of the first year, our team was invited to theShow MoreRelatedMarketing Reflective Work Essay1135 Words   |  5 Pagesreport of Marketing Reflective writing is an intricate process of inscription, what one learned from particular area and how it is useful in future. In my reflection I will try to construct an assertive image of what exactly happened during my marketing module, like what went correct and what went incorrect and how it could be useful. Right from my first year of bachelor of business administration I started learning about marketing. Initially my thoughts were that marketing is only about advertisingRead MoreKudler Fine Foods Virtual Organization1169 Words   |  5 PagesKudler Fine Foods Virtual Organization MKT/421 University of Phoenix Online May 17, 2011 Marketing is an important tool for any business. It is how a company makes their product known to the public. Without marketing, the consumers will either not know that the product even exists or will not know all the applications of the product; who makes it, what it is and what it is made from, when came on the market, where it can be purchased, how it can help the consumer and why the consumerRead MoreMc Donalds and the 4 Ps1407 Words   |  6 PagesAbstract In the paper there will be a discussion about a fortune 500 company that is in the service industry. The company that was chosen is McDonalds’. There will be a discussion about the main line of business for McDonalds’. There will be a list of four countries that McDonalds’ operates in along with the four Ps of marketing that McDonalds operates by. Lastly there will be a discussion about the differences in the implementation of the four Ps marketing mix when it comes to different countries. Read MoreMy Business Ideas About The Talent Management778 Words   |  4 PagesMy business ideas that I pitched to three people this week This week, three different people whom I spoke with enjoyed hearing about my business ideas. These people are Tatsuo Matsuo who is a HR manager of Fujitsu, Shinya Kitagawa who is a HR manager of Hitachi, and Dr. Thomas Field who is a director of the Agribusiness Entrepreneurship program. The following are the details: Tatsuo Matsuo: Mr. Matsuo is a competent HR manager with 12 years experience in HR consultations. He is interested in developingRead MoreMy Experience At My Hospital Volunteer Work872 Words   |  4 PagesBorn two months premature at just under five pounds, I like to believe that starting small can lead to big things. My parents were informed that it was unlikely that I would attend public school or gain the ability to speak well. But they were undaunted and instilled in me a can-do attitude. For the next dozen years I worked hard to overcome those setbacks with a steady routine of speech, motor skill and nutrition therapy. Without knowing it then, those difficult experiences were building my characterRead MoreWriters Reflection Essay1463 Words   |  6 Pagesbeen one of my favorite subjects along with writing. At a young age I remember always writing childish stories, and comic books. In second grade I even won a writers competition. Writing has always been a part of my life. I keep a journal to write important events happening in my life and I like to write poems as well. However, during my high school years writing essays became more complex. For some reason I couldn’t seem to fully understand the different techniques you need inRead MoreReflection Paper On Negotiation1725 Words   |  7 Pagesdescribing what you said, and then what they said, and then what you said, and then what they said, and then what you said, and so on†¦.. (this is evidence of a weak response). Where appropriate, make connections to our course readings and discussions. Your name: Kelsey Christensen (Attorney for Mark Trask) Negotiation activity name: Hiring a Consultant: Mark Trask and Top Foods, Inc. Name(s) of your negotiation activity counterpart(s) (and if applicable, partner(s)): Counterpart: Top Foods OpposingRead MoreSimple Past or Past Progressive850 Words   |  4 PagesSimple Past or Past Progressive A) Read the paragraphs about a successful advertising campaign. Circle the simple past or past progressive form of the verbs. Sometimes more than one answer is possible. In the years after World War II, the U.S. government (1) promoted / was promoting milk as a health product. In the 1960s, however, soft-drink companies began to market their products very aggressively. As a result, people (2) soon drank / were soon drinking more soft drinks and less milk. TheRead MoreTechnical Marketing Strategy For Arts885 Words   |  4 Pagesfirms in NYC—my experience has taught me aspects I could have never learned at a typical PR agency or traditional art institutions. By helping with several ongoing projects of big clients, such as IFPDA Print Fair, The Museum of the Moving Image and Albertz Benda gallery, I learned how an art PR firm operates and how to conduct a comprehensive marketing strategy for arts institutions. To summarize my learning points, here are three lessons I learned that were essential in understanding the futureRead MoreEssay about Kellogg’s Ethics1451 Words   |  6 PagesKellogg’s Overview The Kellogg’s company shows a serious commitment to ethics. In 2007, they were the top U.S. company for ethics in the food and beverage industry; third globally.[1] Their role in the food and beverage industry has been maintained for over 100 years, and they produce their products globally, spanning 180 countries. They produce food items such as cookies, crackers, cereal, baking needs, and many other snack items commonly consumed. Ethics is a large part

Friday, May 15, 2020

Feng Shui House Layout and Big Brother

The ancient principles of feng shui involve many complicated rules about colors, forms, and spacial design. However, you can incorporate positive chi (energy) into your home by following some simple guidelines. Feng shui masters also believe that you can purposely misuse rules to create chaos, as they do on the Big Brother reality television shows around the world. Feng shui principles can be applied to existing structures, but its much easier to consider placement and architectural elements at the design level. First, select a square or rectangular lot which is level. The square shape provides earthy stability to the overall home. Water views are especially desirable, but dont get too close. Place your front door so that it is easily accessible from the road. However, the pathway to your door should not form a straight line. Also, build only one front door. Never build double doors or two front entryways. Also, avoid rock gardens or obstructions near the entryway. Keep hedges trimmed back. Consult a bagua chart to select the most harmonious placement of rooms. The round bagua can be redrawn into a nine-grid square map that is easily adaptable to the square or rectangular home. Pay special attention to the placement of doors, windows, and stairways. Avoid long corridors and awkward or cramped floor plans. Strive for high, well-lit ceilings. Always seek clean lines and open spaces. Try to keep your new home free of clutter and debris. Consider the relationship between light, color, and mood. Avoid strong overhead lighting and dark, monotone color schemes. Shift the energy of your home with color. Most importantly, listen closely to your instincts. What room arrangements make you feel most comfortable? If your architect does not embrace feng shui ideas, consider hiring a feng shui consultant to assist during the design process. Be sure to fill your home with love and light. Honor it with a celebration. Big Brother Television: Feng Shui Gone Wrong Feng shui aspires to create harmony in your home. What happens when designers deliberately break the rules? The set for the splash TV series Big Brother is a lesson in bad feng shui. When it aired in Europe and then Great Britain back in 2000, the television show Big Brother became the worlds most widely viewed docudrama — a chance for voyeurs to watch real people living inside a camera-filled house during prime time, five nights a week. Now, the Big Brother reality series franchise has spread to the United States, bringing with it a new way of thinking about home design. The concept for the Big Brother show is Orwellian: Ten strangers spend three months under 24-hour surveillance in a bare-basics, 1,800 square foot house. There are two bedrooms furnished with six twin beds and two bunk beds. The bathroom has one toilet, one shower, a washboard and a washtub. The house is equipped with twenty-eight cameras, sixty microphones and sixty-nine camera windows and two-way mirrors. Nine windows face the yard. Big Brother Living Room, 2000. Chris Weeks/Getty Images (cropped) Bad Feng Shui? These factors alone are enough to make most people uneasy. But, to add to the general unrest, designers who created the house for the American version of the show have admitted to using feng shui ideas — to purposely create disharmony!  Follow the rules, and you will have harmony in your home, say feng shui believers. Break the rules to see the impact of disharmonious design. The Front Door The front door to your home should always be protected, say feng shui designers. Curving pathways to the entrance protect the home from angular energy. However, the long path that leads to the Big Brother house is like an arrow, pointing accusingly at the front door. Definitely bad feng shui. The Living Room The heart of family life, the living room is where you should be able to relax and enjoy companionship. Feng shui experts strive to facilitate a positive flow of energy through this area. But in the Big Brother living room, designers worked to do just the opposite. Windows and doors are located on the north wall. There is no exit on the south side. Since energy must enter and exit through the same path, there is constant confusion and conflict. The presence of cameras and two-way mirrors add to this dynamic. Feng shui designers often use mirrors to direct energy, and in the Big Brother living room, mirrors are placed directly across from the large windows on the north-facing wall. By reflecting and intensifying energy waves, these mirrors create perpetual disturbance. Big Brother Seventh Edition, Telecinco Channel TV in Spain. Jose R. Aguirre/Getty Images The Bedroom Your bedroom is a place of rest, privacy, intimacy and refuge. If this room is not a place of harmony, the negative energy will harm your marriage, your home life and your physical well-being, say feng shui pros. In the Big Brother house, the mens bedroom is in a secure location beyond the living area. Although it is not protected from the gaze of Big Brother, its positioning does offer some security. However, the womens bedroom is deliberately placed to create a sense of exposure and vulnerability. It is located directly across from the front door. The Red Room One of the most important, and most turbulent, spaces in the Big Brother house is the Red Room. Here the occupants communicate with Big Brother, seek counsel from a doctor or psychologist, or speak privately with the TV producers. Designers drew upon feng shui principles to create dissonance. First of all, the color scheme is disharmonious. The dark reds and wine shades emphasize the power of Big Brother. Moreover, the small room has only one chair. Visitors must sit with their backs to the door, facing a mirror, where they are certain to feel vulnerable. Colors Color sends strong messages. Change the shade of your walls and doors and your life is transformed, say feng shui believers. For the Big Brother house, designers used color to influence the emotional tone. In stark contrast to the disharmonious Red Room, many other areas of the house are painted soft yellow and muted gray. According to feng shui, the color yellow corresponds to the Five Energies — Fire, Earth, Metal, Water and Wood. Yellow is considered appropriate for kitchens, but confusing and unrestful for living areas. The color gray is said to promote introspection. By painting the bathroom mostly gray, the Big Brother designers gave the house occupants a much-needed relief from the overall atmosphere of discord. A fire red bedroom promotes insomnia. Bedroom for Londons Big Brother 2. Dave Hogan/Getty Images Lighting Light is energy, and feng shui designers pay attention to its effects. Harsh overhead lights are to be avoided at all costs. Even when the lights are turned off, energy will stream through the electrical circuitry, creating dissonance. Early episodes of Big Brother show a house with diffused lighting which softly glows from a border around each room. This ensures crisp video images, and also helps create a calm, comfortable environment. So it happens that the lighting of the initial houses was the only aspect of the the Big Brother house that truly expressed good feng shui. They changed that design quickly. The 10 greatest moments on Big Brother involve the personalities of the contestants and not the architecture of the house. The success of reality television is all about outrageous behavior. If you can design a home that promotes eye-catching human reactions and responses, youve got a television smash hit on your hands.

Wednesday, May 6, 2020

Understanding and Developing Essay - 1088 Words

Introduction From the time one is born, the infant begins to constantly change throughout his or her’s life. Human development occurs at different stages, throughout the life span. A child will experience many milestones from birth to toddlerhood, throughout early and middle childhood, and several theories for these milestones. Sigmund Freud, Jean Piaget, and Erik Erikson classify their different theories of the stages of life in three unique domains: physical, cognitive, and psychosocial/emotional. Infancy/Toddlerhood (0-3) and Domain Physical The physical domain of lifespan development is continually changing the human body physically throughout one’s life time. During the infancy and toddlerhood, these physical changes happen very†¦show more content†¦Brileigh, like any other child, would grab anything just to stick it in her mouth. This makes Freud’s oral stage theory true. Considering she has four older brothers that have many toys, it is hard to keep their belongings out of her mouth. Early Childhood (3-6) and Domain Cognitive Early childhood development seems to be one of the most favorite age groups (3-6) of a child for an adult. This is because the child is able to interact more with and adult, than before. It is also the favorite age group because the child is getting taller, filling out, and learning many new things. During the cognitive domain a child develops their memory, grasps new concepts, and makes decisions. Jean Piaget’s theory would be more equip for the cognitive domain. Piaget studied a child’s development of understanding by observing and talking to them, and managed to come up with four stages of cognitive development: sensorimotor from birth through two years, pre–operational from two to seven years, concrete operational from seven to eleven years, and formal operational at eleven years and up (Papalia Feldman, 2012, p. 34). I was playing with another cousin of mine, who is three, and he wanted to play on my grandmot her’s walker. This was after Grayson, my cousin, saw me pushing his little sister back and forth on the walker. Once he noticed how I made the walker move and howShow MoreRelatedDeveloping Students Mathematical Understanding1354 Words   |  6 PagesDeveloping Students’ Mathematical Understanding a. Based on your analysis of the focus students’ work samples, write a targeted learning objective/goal for the students related to the area of struggle. [Using addition, students’ will be able to decompose numbers totaling 8,9,10 when a part of the whole is provided in a number bond] b. Describe the re-engagement lesson you designed to develop each focus student’s mathematical knowledge in relation to the targeted learning objective/goal. Your descriptionRead MoreDeveloping An Understanding Of Diabetes Care. To Understand1094 Words   |  5 PagesDeveloping an Understanding of Diabetes Care To understand diabetes you need to understand what should happen to the food we consume. Any food we eat or drink passes into the stomach and digestive system where it is broken down into carbohydrates, protein, fats, and vitamins. The carbohydrates are then broken down into glucose which is then released into the bloodstream. Once this happens the glucose level increases in the blood so the body’s reaction to that is for the pancreas to release aRead MoreThe Impact Of Technology On Our Understanding Of The Developing Brain1706 Words   |  7 PagesDiscuss ways in which modern (post 1950) neuroscientific research has had an impact on our understanding of the developing brain. Early stages of embryonic progression show how the human brain and nervous system start to occur at three weeks from contraception, with the closing of the neural tube and By four weeks, major sections of the brain can be distinguished in a simple form, including the forebrain, midbrain, hindbrain divisions and optic vesicle, where the eye matures from. (Brainfacts.orgRead MoreUnderstanding Diseases and Developing Cures for the Human Body504 Words   |  2 Pagesoccurrence of the disease from 350,000 cases in 1988 to 223 cases in 2012. Animal testing saves lives and has led to cures for many diseases, including Smallpox, Tetanus, and Rabies. Animal research has also contributed to major advances in understanding and treating conditions such as breast cancer, brain injury, childhood leukemia, cystic fibrosis, malaria, etc (AnimalResearch.info, 2013). Some cosmetics and health care products have to be tested on animals to ensure safety. Read MoreMy Student Is Developing An Understanding Of The World, Local And Regional Cultures885 Words   |  4 PagesPART 4: My student is developing an understanding of the world, local and regional cultures in his social class. Examples of the different types of cultures include the Latin American indigenous people, our community and the Amish culture. Also, my student is presented with a geographic understanding which includes location, place, human environment interactions such as Deforestation and Pollution. Some general learning strategies include highlighting key terms, organization and note taking. MoreoverRead MoreUnderstanding Marketing and Marketing Process with Developing Marketing Opportunities and Strategy1717 Words   |  7 PagesUnderstanding  Marketing  and  Marketing  Process Marketing  is  the  organizational  function  charged  with  defining  customer  targets  and  the  best  way to  satisfy  needs  and  wants  competitively  and  profitably.  Since  consumers  and  business  buyers  face an  abundance  of  suppliers  seeking  to  satisfy  their  every  need,  companies  and  nonprofit organizations  cannot  survive  today by  simply  doing  a  good  job.  They  must  do an  excellent  job  if they  are  to remain in  the  increasingly  competitive  global  marketplace.  Many  studies  haveRead MoreDeveloping Fluency Requires A Balance And Connection Between Conceptual Understanding And Computation Proficiency941 Words   |  4 PagesDeveloping fluency requires a balance and connection between conceptual understanding and computation proficiency. Computational methods that are over-practiced without understanding are forgotten or remembered incorrectly. Understanding without fluency can inhibit the problem solving process. (NCTM, Principles and Standards for School Mathematics, 2000). Adding It Up (National Research Council, 2001), and influential research review on how children learn mathematics, identifies the following fiveRead MoreHow useful are models of self confidence in developing our understanding of sports performance1627 Words   |  7 Pagesself-confidence in deepening our understanding of sporting performance? Confidence has been outlined as an important and essential mental skill in sporting performance by both athletes and coaches according to Vealey and Chase, 2008. There is a general consensus of support by the literature for a positive relationship between confidence and performance (Moritz, Feltz, Fahrbach, Mack, 2000 cited by Machida, Ward and Vealey, 2012). In developing an understanding of these models of confidence andRead MoreThe Number And Operations Standard Deals With Understanding Numbers, Developing Meanings Of Operations, And Computing938 Words   |  4 PagesThe NCTM Standard states that â€Å"the Number and Operations Standard deals with understanding numbers, developing meanings of operations, and computing fluently† (Executive Summary Principles and Standards for School Mathematics, 2000, p. 3). In this video, the students are prompted to solve â€Å"The Staircase Problem† where they are given information to help them find an nth staircase. The students were given a hint during the exercise to first determine the pattern that is taking place before they solveRead MoreCultural Awareness Means Developing Compassion And Understanding Of Another Ethnic Group3653 Words   |  15 Pagessociety† (Adler 18). Cultural awareness means developing compassion and understanding of another ethnic group. Soldiers must be cognizant of the importance of cultural awareness due to the Army mission of supporting national policies and interests. This means a soldier must be ready to be a part of a globally reactionary force and ready to engage with people of different cultures and customs. This research paper will provide soldiers with an understanding that will allow them to learn about all aspects

The Struggle For Freedom And Equality - 1621 Words

Throughout history, many trends have risen up and taken over the considered norm of the time. The need for political freedom was a trend that started in the early 1840s and has not diminished since. The 19th Amendment gave women the right to vote in all elections. This granted all American women political freedom and started a movement to end prejudice against females. Before the amendment was ratified women were prohibited from jury service, public speaking, holding office, and attending college (Nineteenth Amendment 1). The 19th Amendment was one of the most influential turning points in history; it has led women across the country to fight for freedom and equality. Countless women dedicated their lives to the fight for justice. Elizabeth Cady Stanton was just one of the most influential women of the time period. Elizabeth and her husband worked together as abolitionists and attended conventions to raise awareness. The conventions did not allow women to speak. This angered Elizabeth and spurred her to create the first Women’s Rights Convention with the aid of Lucretia Mott (â€Å"National Women’s History†¦Ã¢â‚¬  2). The two women began the fight to raise a woman’s status in America. Elizabeth wrote powerful speeches that were heard by many people and gathered audiences. Stanton not only preached about suffrage, but also divorce laws, temperance, and maternity (â€Å"National Women’s History†¦Ã¢â‚¬  5). Lucretia Mott worked with anti-slavery campaigns as well as women activists. MottShow MoreRelatedThe Black Freedom Struggle For Equality Essay1980 Words   |  8 PagesThe black freedom struggle has not yet come to an end – there are still prejudiced and racist radicals that try to negotiate white supremacy and dominance in order to prevent the blacks from their long wait for equality. Consequently, the movement has progressed very sluggishly in the past few centuries. Nevertheless, the campaign for equal rights has led to the triumph over slavery and has led to the accrual of suffrage rights. However, this is still not enough, not after centuries of enslavementRead MoreAnalysis Of Kurt Vonnegut s Harrison Bergeron 873 Words   |  4 Pages Equality they say is a state of being equal, especially in status, rights and opprtunites, But in Kurt Vonnegut story â€Å"Harrison Bergeron† equality is far from being equal. In this story, though it tries to paint an imaginary picture of a future in American society where everybody is finally equal before God and the Law, and where nobody is smatter, better, looking, stronger or quicker than anybody else, but that is a ctually not the case. Vonnegut, indirectly in this story re-echo’s the popular AnimalRead MoreEssay about Choosing Freedom over Equality553 Words   |  3 Pageswill mention, discuss and bring forward the irrationality of choosing either freedom over equality or visa versa, without having a harmonious counterbalance between the two factors, implemented by a regulatory body. It will also include examples of countries which total freedom or total equality is in practice, where the search for total freedom led to total anarchy, or the pursuit for total equality curtailed the freedom in all areas of life. This short writing will be concluded with a personalRead MoreJoseph Jackson Annual Address Rhetorical Analysis1209 Words   |  5 Pagesthe audience emotionally and establishes trust through his reputation as a black activist in order to argue to fight for equality and freedom; however the use of logos is not as strong as his appeals to emotions, making it less effective logic ally. The Annual Address begins by discussing the foundation of our nation, the United States. He later addresses the civil rights struggle and the reason behind it. About half of his speech addresses some advice and suggestions for the future of the black peopleRead MoreJoseph Jackson Annual Address Rhetorical Analysis1134 Words   |  5 Pagesused different modes of persuasion: logos, pathos, and ethos to convince his fellow Negroes to take action and fight for equality and freedom. We will be examining the context of this speech and Jackson’s perspective and claims. The Annual Address begins by discussing the foundation of our nation, the United States. Into a few paragraphs, he addresses the civil rights struggle and the reason behind it. About half of his speech addresses some advice and suggestions for the future of the black peopleRead MoreBattle Royal1553 Words   |  7 PagesA Battle Royal for Equality: An Analysis of Ralph Ellison’s â€Å"Battle Royal† â€Å"Battle Royal† provides a realistic portrait of the difficulty of being a black person in a Country dominated by white men. Ellison uses several symbols in â€Å"Battle Royal† to illustrate the black struggle for equality. These symbols include the stripper, the flag tattoo on the stripper’s stomach, the blindfold, and the battle itself. The stripper is symbolic of the connection between women and black people in the eyesRead MoreThe Rhetoric of LBJ: Speech Addressing Discrimination and Voting Right Legislation1076 Words   |  5 Pages rhetorical debut as president would have to be one that offered Americans the confidence to believe he was not simply a political figure, but instead a man of principle, with a value system that would advance the interests of peace, freedom, and social justice. There is no reason which can excuse the denial of that right.† Johnson reminded the nation that the Fifteenth Amendment, which was passed after the Civil War, gives all citizens the right to vote regardless of raceRead MoreBenjamin Banneker Letter To Thomas Jefferson Allusion707 Words   |  3 PagesJefferson that while he claims to follow American values of freedom and equality, he does not believe in allowing those same values to African Americans. Thomas Jefferson, the then secretary of state, is persuaded to put himself in the slaves’ shoes and have more compassion towards their oppression. Banneker uses allusions throughout his letter to persuade Jefferson to empathize with the slaves and have more compassion towards their struggle. This includes in lines 6 and 7, when Banneker points outRead MoreAyn Rands Anthem And The Soul Of An Anthem Individualism Analysis707 Words   |  3 PagesBoth Ayn Rand’s Anthem and The Soul of an Individualist display the struggles of living in a collective and oppressive society where new ideas and inventions are denied, and how the individual must break free towards an individual and creative spirit. The individual often encounters struggles along the way as they try to break free towards individualism. The struggles include guilt, a fear of punishment, and a fear of change. Although people win certain battles, it doesn’t mean guilt isn’t feltRead MoreMartin Luther King And King Remembered By Malcolm X Analysis804 Words   |  4 Pagesthese years civil and economic rights were being diligently fought for. The unity of all African Americans regardless of their religion, political views, or social was being encouraged. Speeches and rallies also took place to end racism and instill equality. There is no doubt any of this would have been accomplished without the help of notable activists Martin Luther King Jr and Malcolm X. Two bold and heroic men, one nonviolent and the other defiant. Yet, despite their different approaches to unjust

Photographic portraiture Essay Example For Students

Photographic portraiture Essay -Recent and Current Trends and Influences in Portrait Photography-Many photographers in the past have had dynamic careers that have influenced many up and coming photographers and will for years to come. Because their work at the time has been preserved in inspirational and innovative images of their eras rock legends and cultural icons, similarities yet progressions can been seen through a comparison of photographers such as David Bailey, Anne Liebovitz and Rankin one of todays most talked photographers. David Baileys career was at a high between the years of 1957 and 1969 and was most famous for his striking black and white images of icons including John lennon and Paul McCartney; Mick Jagger, Jean Shrimpton and the Kray Twins. At this time Bailey was making a revolutionary progression to 35mm cameras at the beginning of the 60s. The SLR camera Bailey purchased in 61 allowed him the flexibility to loosen up the fashion genre. For example on of his early fashion shoots for Vogue Young idea goes west featured Jean Shrimpton in the chaotic urban environment of New York. These photographs epitomized a new street realism and marked a drastic departure from the Static formally posed fashion and portrait photography of the previous decade. Baileys mapping of the 60s was marked by two collections of portraits; David Baileys Box of Pin-ups in 1965 and Goodbye Baby and Amen in 1969. Powerful portraits of musicians including Mick Jagger, Lennon and McCartney reflect the stature of these 60s me dia heroes in these volumes. And actors such as Michael Caine and Marianne Faithful. Along with models Jean Shrimpton and Sue Murray. Baileys portraits are characterized by close cropping, strong lighting and often stark, bare backgrounds; which have given them a dramatic and enduring intensity. With most of his models Bailey had a very close rapport that brought a certain level of intimacy to his photographs, which was unique amongst his contemporaries. Some examples of his work can be seen on page six. In these examples you can clearly see Baileys simple yet distinctive style, the two small photographs of Michael Caine and Mick Jagger clearly show that Bailey has lit the subject with either one or two softboxes from the front or 45 degrees and has also lit the background very strongly to allow the model to stand out more clearly from the background. Baileys photographs seem to be quite contrasting and he uses quite harsh side lighting on Micheal Caine it makes the character appear to be very strong and threatening which may have been Baileys intention. Bailey remains still as active as ever and has continuing importance as a portrait photographer evident in his contemporary photographs of Naomi Campbell, Amber Valetta, Johnny Depp and Ralph Fiennes. Anne Liebovitz whose career has to be renowned for her work for Rolling Stones magazine was spread throughout the years of 1970 to 1990, and alike Bailey she had a very close rapport with many of her models and often caught them in natural off-guard moments. Her portraits were very different from her contemporaries, she very rarely used studio set-ups and even when she did they were unlike and ordinary portraits. Anne tried to capture a side of the celebrities and icons that had never been seen before and often created a surreal looking moment. Her style was very different from Baileys, instead of close cropping and stark backgrounds which was a very well used technique in Baileys studios; she would give every mo del a different personality and look to what the public eye was familiar with. Many of her photographs use the body as well as the face as a means of expression, which is unusual for a portraitist. One of her portraits, which represent the era very well, is one of Arnold Schwarzenegger taken in 1979. It is an excellent representation of the all out obsession with self-maintenance and gym mania that took place in the eighties. In contrast its so different to the portraits in which all you see in a body armour that most individuals seem to need. Annes pictures represent people relating to each other in a non-defensive way; this is only possible because of the close relationships she has with her models. One of the best examples of her work is the last portrait of John Lennon and Yoko Ono. This represents the close relationship she was able to build with her models and also using the foetal position shows her use of the human body as a means of expression, this portrait is very strong graphically and yet emotionally it creates a powerful image by itself. In many of her portraits some of her equipment can be seen, for example: lighting, stands, backdrops she makes the shoots seem casual and make do. Many photographers have tried to import this style in to their work. Anne uses the surroundings in her portraits to represent a side of her models career or personality that has never been seen before. Her subjects range from being on tour with the Rolling Stones to portraits of Bette Midler, Liberace, actress Amanda Plummer, Clint Eastwood and Bruce Springsteen. And recently was the photographer requested to tour with mega group Oasis. Abstract Paragraph EssayA likeness can be seen in all of the talked about photographers work mainly because they were and are very much in the rock and roll scene! Especially Anne Liebovitz and David Bailey, although they worked very differently. David Bailey alike Rankin uses very simple sets and lighting techniques where as on the other hand; Liebovitz may seem to use simple lighting and studio set-ups. Everything is strategically placed and lit, and she is known for her complicated lighting techniques, some may say she is a perfectionist or maybe even an obsessive. Each of these photographers I have talked about are strong and independent characters each of which does not look for approval or praise from their work. They are on personal missions and journeys to see how far their mind will stretch in to the new and never done before. Bibliography: www. Rankin.co.uk, Amateur Photography magazine Photographs Anne Liebovitz 1970 to 1990 National Museum of Photography, film and TV

Tuesday, May 5, 2020

Future Plans About Graduate School free essay sample

He is highly regarded for his realistic depictions of rural life and his command of American colloquial speech. [1] His work frequently employed settings from rural life in New England in the early twentieth century, using them to examine complex social and philosophical themes. One of the most popular and critically respected American poets of his generation, Frost was honored frequently during his lifetime, receiving four Pulitzer Prizes for Poetry. Biography Early years Robert Frost was born in San Francisco, California, to journalist William Prescott Frost, Jr. , and Isabelle Moodie. [1] His mother was of Scottish descent, and his father descended from Nicholas Frost of Tiverton, Devon, England, who had sailed to New Hampshire in 1634 on the Wolfrana. [citation needed] Frosts father was a teacher and later an editor of the San Francisco Evening Bulletin (which later merged with the San Francisco Examiner), and an unsuccessful candidate for city tax collector. After his death on May 5, 1885, the family moved across the country to Lawrence, Massachusetts, under the patronage of (Roberts grandfather) William Frost, Sr. , who was an overseer at a New England mill. Frost graduated from Lawrence High School in 1892. [2] Frosts mother joined the Swedenborgian church and had him baptized in it, but he left it as an adult. Although known for his later association with rural life, Frost grew up in the city, and he published his first poem in his high schools magazine. He attended Dartmouth College for two months, long enough to be accepted into the Theta Delta Chi fraternity. Frost returned home to teach and to work at various jobs – including helping his mother teach her class of unruly boys, delivering newspapers, and working in a factory as an arclight carbon filament changer. He did not enjoy these jobs, feeling his true calling was poetry. Adult years In 1894 he sold his first poem, My Butterfly. An Elegy (published in the November 8, 1894, edition of the New York Independent) for $15 ($398 today). Proud of his accomplishment, he proposed marriage to Elinor Miriam White, but she demurred, wanting to finish college (at St. Lawrence University) before they married. Frost then went on an excursion to the Great Dismal Swamp in Virginia and asked Elinor again upon his return. Having graduated, she agreed, and they were married at Lawrence, Massachusetts on December 19, 1895. Frost attended Harvard University from 1897–1899, but he left voluntarily due to illness. [3][4][5] Shortly before dying, Roberts grandfather purchased a farm for Robert and Elinor in Derry, New Hampshire; and Robert worked the farm for nine years, while writing early in the mornings and producing many of the poems that would later become famous. Ultimately his farming proved unsuccessful and he returned to the field of education as an English teacher at New Hampshires Pinkerton Academy from 1906 to 1911, then at the New Hampshire Normal School (now Plymouth State University) in Plymouth, New Hampshire. In 1912 Frost sailed with his family to Great Britain, settling first in Beaconsfield, a small town outside London. His first book of poetry, A Boys Will, was published the next year. In England he made some important acquaintances, including Edward Thomas (a member of the group known as the Dymock Poets), T. E. Hulme, and Ezra Pound. Although Pound would become the first American to write a favorable review of Frosts work, Frost later resented Pounds attempts to manipulate his American prosody. Frost met or befriended many contemporary poets in England, especially after his first two poetry volumes were published in London in 1913 (A Boys Will) and 1914 (North of Boston). As World War I began, Frost returned to America in 1915 and bought a farm in Franconia, New Hampshire, where he launched a career of writing, teaching and lecturing. This family homestead served as the Frosts summer home until 1938. It is maintained today as The Frost Place, a museum and poetry conference site. During the years 1916–20, 1923–24, and 1927–1938, Frost taught English at Amherst College in Massachusetts, notably encouraging his students to account for the myriad sounds and intonations of the spoken English language in their writing. He called his colloquial approach to language the sound of sense. [6] In 1924, he won the first of four Pulitzer Prizes for the book New Hampshire: A Poem with Notes and Grace Notes. He would win additional Pulitzers for Collected Poems in 1931, A Further Range in 1937, and A Witness Tree in 1943. [7] For forty-two years—from 1921 to 1963—Frost spent almost every summer and fall teaching at the Bread Loaf School of English of Middlebury College, at its mountain campus at Ripton, Vermont. He is credited as a major influence upon the development of the school and its writing programs. The college now owns and maintains his former Ripton farmstead as a national historic site near the Bread Loaf campus. In 1921 Frost accepted a fellowship teaching post at the University of Michigan, Ann Arbor, where he resided until 1927 when he returned to teach at Amherst. While teaching at the University of Michigan, he was awarded a lifetime appointment at the University as a Fellow in Letters. [8] The Robert Frost Ann Arbor home was purchased by The Henry Ford Museum in Dearborn, Michigan and relocated to the museums Greenfield Village site for public tours. In 1940 he bought a 5-acre (2. 0Â  ha) plot in South Miami, Florida, naming it Pencil Pines; he spent his winters there for the rest of his life. 9] His properties also included a house on Brewster Street in Cambridge, Massachusetts, that today belongs to the National Historic Register. Harvards 1965 alumni directory indicates Frost received an honorary degree there. Although he never graduated from college, Frost received over 40 honorary degrees, including ones from Princeton, Oxford and Cambridge universities, and was the only person to receive two honorary degrees from Dartmouth College. During his lifetime, the Robert Frost Middle School in Fairfax, Virginia, the Robert L. Frost School in Lawrence, Massachusetts, and the main library of Amherst College were named after him. Frost was 86 when he read his well-known poem The Gift Outright at the inauguration of President John F. Kennedy on January 20, 1961. He died in Boston two years later, on January 29, 1963, of complications from prostate surgery. He was buried at the Old Bennington Cemetery in Bennington, Vermont. His epitaph quotes the last line from his poem, The Lesson for Today (1942): I had a lovers quarrel with the world. One of the original collections of Frost materials, to which he himself contributed, is found in the Special Collections department of the Jones Library in Amherst, Massachusetts. The collection consists of approximately twelve thousand items, including original manuscript poems and letters, correspondence and photographs, as well as audio and visual recordings. [11] The Archives and Special Collections at Amherst College holds a small collection of his papers. The most signi ficant collection of Frosts working manuscripts is held by Dartmouth. Style and critical response The poet/critic Randall Jarrell often praised Frosts poetry and wrote, Robert Frost, along with Stevens and Eliot, seems to me the greatest of the American poets of this century. Frosts virtues are extraordinary. No other living poet has written so well about the actions of ordinary men; his wonderful dramatic monologues or dramatic scenes come out of a knowledge of people that few poets have had, and they are written in a verse that uses, sometimes with absolute mastery, the rhythms of actual speech. He also praised Frosts seriousness and honesty, stating that Frost was particularly skilled at representing a wide range of human experience in his poems. [12] Jarrells notable and influential essays on Frost include the essays Robert Frosts Home Burial' (1962), which consisted of an extended close reading of that particular poem, and To The Laodiceans (1952) in which Jarrell defended Frost against critics who had accused Frost of being too traditional and ou t of touch with Modern or Modernist poetry. In Frosts defense, Jarrell wrote the regular ways of looking at Frosts poetry are grotesque simplifications, distortions, falsificationscoming to know his poetry well ought to be enough, in itself, to dispel any of them, and to make plain the necessity of finding some other way of talking about his work. And Jarrells close readings of poems like Neither Out Too Far Nor In Too Deep led readers and critics to perceive more of the complexities in Frosts poetry. 13][14] In an introduction to Jarrells book of essays, Brad Leithauser notes that, the other Frost that Jarrell discerned behind the genial, homespun New England rustic—the dark Frost who was desperate, frightened, and brave—has become the Frost weve all learned to recognize, and the little-known poems Jarrell singled out as central to the Frost cannon are now to be found in most anthologies. [15][16] Jarrell lists a selection of the Frost poems he considers the most masterful, including The Witch of Coos, Home Bur ial, A Servant to Servants, Directive, Neither Out Too Far Nor In Too Deep, Provide, Provide, Acquainted with the Night, After Apple Picking, Mending Wall, The Most of It, An Old Mans Winter Night, To Earthward, Stopping by the Woods on a Snowy Evening, Spring Pools, The Lovely Shall Be Choosers, Design, [and] Desert Places. [17] In The Norton Anthology of Modern Poetry, editors Richard Ellmann and Robert OClair compared and contrasted Frosts unique style to the work of the poet Edwin Arlington Robinson since they both frequently used New England settings for their poems. However, they state that Frosts poetry was less [consciously] literary and that this was possibly due to the influence of English and Irish writers like Thomas Hardy and W. B. Yeats. They note that Frosts poems show a successful striving for utter colloquialism and always try to remain down to earth, while at the same time using traditional forms despite the trend of American poetry towards free verse which Frost famously said was like playing tennis without a net. [18] In providing an overview of Frosts style, the Poetry Foundation makes the same point, placing Frosts work at the crossroads of nineteenth-century American poetry [with regard to his use of traditional forms] and modernism [with his use of idiomatic language and ordinary, every day subject matter]. They also note that Frost believed that the self-imposed restrictions of meter in form was more helpful than harmful because he could focus on the content of his poems instead of concerning himself with creating innovative new verse forms. [20] Personal life Robert Frosts personal life was plagued with grief and loss. In 1885 when Frost was 11, his father died of tuberculosis, leaving the family with jus t eight dollars. Frosts mother died of cancer in 1900. In 1920, Frost had to commit his younger sister Jeanie to a mental hospital, where she died nine years later. Mental illness apparently ran in Frosts family, as both he and his mother suffered from depression, and his daughter Irma was committed to a mental hospital in 1947. Frosts wife, Elinor, also experienced bouts of depression. 8] Elinor and Robert Frost had six children: son Elliot (1896–1904, died of cholera); daughter Lesley Frost Ballantine (1899–1983); son Carol (1902–1940, committed suicide); daughter Irma (1903–1967); daughter Marjorie (1905–1934, died as a result of puerperal fever after childbirth); and daughter Elinor Bettina (died just three days after her birth in 1907). Only Lesley and Irma outlived their father. Frosts wife, who had heart problems throughout her life, developed breast cancer in 1937,

Monday, April 13, 2020

Fasb Codification Essay Example

Fasb Codification Paper 1. The inventory at your company consists of computer software that the company has developed and is selling. You capitalized (rather than expensed) the cost of duplicating the software, the instruction manuals, and training material that are sold with the software. 985 Software: 330 Inventory: 25 Recognition 25-1 The costs incurred for duplicating the computer software, documentation, and training materials from the product masters and for physically packaging the product for distribution shall be capitalized as inventory on a unit-specific basis. The cost of duplicating the software, instruction manuals, and training materials that are sold with the software is capitalized and amortized to current and future periods. Any costs incurred beyond the Research and Development stage can be capitalized when it is pertaining to the development of software that is to be sold, leased, or otherwise marketed to third parties. Standard 985-330-25-1 applies to these costs as the FASB ASC defines the Product Masters as a completed version, ready for copying, of the computer software product, the documentation, and the training materials that are to be sold, leased, or otherwise marketed. We will write a custom essay sample on Fasb Codification specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Fasb Codification specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Fasb Codification specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The company has established technological feasibility for the software product and no longer has to charge to the RD expense the costs incurred in creating the product. Technical feasibility is established when the company has the capability, in terms of software, hardware, personnel and expertise, for the completion of the project. The materials have obviously surpassed the Research and Development stage if they have been prepared for the duplication stage. All RD costs are expensed until technological feasibility; and it not until this point that some future development costs can be capitalized. There are no clear guidelines on this matter, but the Financial Accounting Standards Board did issue Interpretation No. 6, Applicability of Statement No. 2 to Computer Software (an interpretation of FASB Statement No. 2 February 1975). The bottom-line is up to the accountant and the company and how they would prefer to approach the capitalization of software costs which is not always black and white. From an aggressive approach, the company is permitted to capitalize some future development costs to raise their current period income and assets and to lower their future period incomes. The conservative approach, on the other hand, would be to expense these costs which would consequently reduce the current operating cash flows. Whereas, the aggressive approach permits companies to record these capitalizations in the investing section of the statement of cash flows rather than the operating section which results in a comparatively higher operating cash flow. If companies choose the aggressive approach, the capitalized software costs be establish a proper amortization pattern for such costs either the Percent-of-revenue approach or the Straight-line approach. The company must use the approach with the greatest amortization charge. If the Straight-line approach fits the situation, the reported cost of the capitalization must be spread over the assumed economic life of the item typically 3 to 5 years for Information Technology. Otherwise, the amount of amortization charged will be the ratio of current revenues to current and anticipated revenues. The company has chosen the aggressive approach in capitalizing the costs (treating them as an asset) to benefit the company in the present and to reduce the income in the future periods through amortization. They adhered to GAAP principles and chose the path that would be most beneficial to them in the income statement. They established technical feasibility and proceeded to capitalize the costs incurred for the software and its related documentation. Intermediate Accounting 14 Edition, Kieso, Weyandt and Warfield. Shaw, H. Software Capitalization Clouds Comparisons. 2006. http://www. cfo. com/article. cfm/6994798? f=related] 2. Your company paid $2,000,000 for a 30-second commercial to be aired during the Super Bowl 5 months from today. The ad has already been produced at a cost of $1,000,000. You capitalized the $2,000,000 cost of showing the ad on television rather than expensing it. 340 Other Assets and Deferred Costs: 20 Capitalized Advertising Costs: 25 Recognition Criteria to Capitalize Direct-Response Advertising Costs 25-4 The costs of direct-response advertising shall be capitalized if both of the following conditions are met: a. The primary purpose of the advertising is to elicit sales to customers who could be shown to have responded specifically to the advertising. Paragraph 340-20-25-6 discusses the conditions that must exist in order to conclude that the advertisings purpose is to elicit sales to customers who could be shown to have responded specifically to the advertising. b. The direct-response advertising results in probable future benefits. Paragraph 340-20-25-9 discusses the conditions that must exist in order to conclude that direct-response advertising results in probable future benefits. The cost of the 30-second commercial ($2,000,000) is capitalized (treated as an asset) until the ad airs for the first time and will be amortized over future periods. Advertising costs are expensed when the related revenue is recognized which will be the first appearance of the ad in direct-response advertising. The companys obligation for advertising expenditures it will make subsequent to recognizing revenues related to the accrued costs and to expense the costs when the company recognizes these related revenues. The $1,000,000 development costs (idea development, advertising copywriting, artwork, printing, audio and video crews, actors, etc. ) of the commercial has yet to result in any significant income and thus can be recorded as assets. The Journal of Accountancy states that the IRS has ruled that advertising must be capitalized only in unusual circumstances where it is directed at obtaining future benefits greater than those associated with ordinary product advertising or institutional or goodwill advertising. The success of this direct-response advertising cannot be measured without viewership. As the FASB ASC states, the cost of the direct-response advertising shall be capitalized until its first appearance because its primary purpose is to elicit sales to customers who could be shown to have responded specifically to the advertising and to result in probable future results. Even though the AcSEC concluded the future economic benefits of most advertising cannot be measured with the degree of precision required to report an asset in the financial statements (Tanenbaum and Volkert), the company can still reasonably estimate probable future benefits. According to the FASB ASC, The probable future benefits of direct-response advertising activities are probable future revenues arising from that advertising in excess of future costs to be incurred in realizing those revenues. Demonstrating that direct-response advertising will result in probable future benefits requires persuasive evidence that its effects will be similar to those of past direct-response advertising that resulted in future benefits. The company chose to capitalize the Direct-Response advertising cost to raise their current period income and assets and to reduce their future revenues. The amounts reported as assets will be amortized over the estimated benefit period based on the proportion of current-period revenue from the advertising to probable remaining future revenues (Tanenbaum and Volkert). The company chose capitalization and amortization in hopes that the future benefits outweigh the present costs being beneficial in not only the short run, but the long run as well. Intermediate Accounting 14 Edition, Kieso, Weyandt and Warfield. Maples, L. and Earles, M.. When Should Advertising Be Capitalized? 1999. [http://www. journalofaccountancy. com/Issues/1999/May/maples. htm] Tanenbaum, J. and Volkert, L.. Reporting on Advertising Costs. 1993. [http://www. questia. com/googleScholar. qst? docId=5001669311] 3. Your company sells a product in which the â€Å"right of return† exists. The amount of future returns cannot be reasonably estimated, therefore, you do not record the sale or cost of goods sold until the return privilege has expired. 05 Revenue Recognition: 15 Products: 25 Recognition Sales of Product when Right of Return Exists 25-1 If an entity sells its product but gives the buyer the right to return the product, revenue from the sales transaction shall be recognized at time of sale only if all of the following conditions are met: a. The sellers price to the buyer is substantially fixed or determinable at the date of sale. b. The buyer ha s paid the seller, or the buyer is obligated to pay the seller and the obligation is not contingent on resale of the product. If the buyer does not pay at time of sale and the buyers obligation to pay is contractually or implicitly excused until the buyer resells the product, then this condition is not met. c. The buyers obligation to the seller would not be changed in the event of theft or physical destruction or damage of the product. d. The buyer acquiring the product for resale has economic substance apart from that provided by the seller. This condition relates primarily to buyers that exist on paper, that is, buyers that have little or no physical facilities or employees. It prevents entities from recognizing sales revenue on transactions with parties that the sellers have established primarily for the purpose of recognizing such sales revenue. e. The seller does not have significant obligations for future performance to directly bring about resale of the product by the buyer. f. The amount of future returns can be reasonably estimated (see paragraphs 605-15-25-3 through 25-4). Because detailed record keeping for returns for each product line might be costly in some cases, this Subtopic permits reasonable aggregations and approximations of product returns. As explained in paragraph 605-15-15-2, exchanges by ultimate customers of one item for another of the same kind, quality, and price (for example, one color or size for another) are not considered returns for purposes of this Subtopic. Sales revenue and cost of sales that are not recognized at time of sale because the foregoing conditions are not met shall be recognized either when the return privilege has substantially expired or if those conditions subsequently are met, whichever occurs first. It is the practice in some industries for customers to be given the right to return a product to the seller under certain circumstances. In the case of sales to the ultimate customer, the most usual circumstance is customer dissatisfaction with the product. For sales to customers engaged in the business of reselling the product, the most usual circumstance is that the customer has not been able to resell the product to another party. According to the FASB ASC, if an entity sells its product but gives the buyer the right to return the product, revenue from the sales transaction will only be recognized at the time if the six conditions have been met in principle 25-1. In this scenario, the sales revenue and cost of sales are not recognized at time of sale because the six conditions have not been met and the revenue shall not be recognized until the return privilege exists. If there is considerable uncertainty regarding the amount of potential sales returns, then a company may be forced to not recognize any revenue at all until the right of product return has passed (Putra). The company is forced to not record the sale or cost of goods sold at the time of the sale because the amount of future returns cannot be reasonably estimated (Condition 25-1 F is not met). A company typically takes this approach if it foresees a high rate of returns. It only make sense to postpone recording the sales on the books until the return privilege has expired only at that time have the risks and rewards of ownership have transferred. Otherwise, we could assume that one of the other conditions (disregarding Condition 25-1 F) have not been met such as the sellers price was not fixed or determinable during the initial transaction. The buyer has the duration of the privilege to return their merchandise which would decrease the amount of sales on the sellers books. There is no assurance that the products are successfully sold until the privilege has expired and no goods have been returned to the buyer. In the case that there are goods returned to the buyer, the seller decreases the associated sales revenue and cost of sales of the actual returns. The company has to take this approach to ensure the sales are recorded accurately. Intermediate Accounting 14 Edition, Kieso, Weyandt and Warfield. Revenue Recognition When Right of Return Exists. Putra. 2008. [http://accounting-financial-tax. om/2008/12/revenue-recognition-when-right-of-return-exists/] 4. Your company has goods primarily held for resale. You have been asked whether or not they are considered nonmonetary assets. 845 Nonmonetary Transactions 10 Overall 05 Overview and Background Nonmonetary Exchanges 05-6 Many nonmonetary transactions are exchanges of nonmonetary assets or services with another entity. Examples include the following: a. Exchange of product held for sale in the ordinary course of business (inventory) for other property as a means of selling the product to a customer . Exchange of product held for sale in the ordinary course of business (inventory) for similar product as an accommodation that is, at least one party to the exchange reduces transportation costs, meets immediate inventory needs, or otherwise reduces costs or facilitates ultimate sale of the product—and not as a means of selling the product to a customer c. Exchange of productive assets—assets employed in production rather than held for sale in the ordinary course of business for other productive assets or for an equivalent interest in other productive assets. For example: 1. Trade of player contracts by professional sports organizations 2. Exchange of leases on mineral properties 3. Exchange of one form of interest in an oil-producing property for another form of interest 4. Exchange of real estate for real estate. Nonmonetary assets are assets (equipment, inventory, land, or plant) that do not have a fixed exchange cash value, but whose value depends on economic conditions. They are items whose price in terms of the monetary unit may change over time. Whereas, monetary assets cash and short-term and long-term accounts and notes receivable are fixed in terms of units of currency by contract or otherwise. Inventories are short-term corporate assets, which a company usually purchases (for resale) or manufactures in its production facilities. Inventory is usually classified as (a) finished goods (goods held for resale), (b) work in process, or (c) raw materials.. Inventories are considered short-term assets, as they serve in operating activities for less than 12 months. Nonmonetary assets are non-physical resources that are quickly convertible into cash. Monetary assets include securities and other investment instruments, such as bonds, stocks and options. Goods held for resale are recognized as inventory and thus fit the definition of nonmonetary assets overall and through the nonmonetary transactions of the company. According to the FASB ASC, many nonmonetary transactions are exchanges of nonmonetary assets or services. The example of a nonmonetary transaction that stands out the most to me is the: Exchange of product held for sale in the ordinary course of business (inventory) for other property as a means of selling the product to a customer (Madray). This citation clarifies that inventory (goods held for resale) are classified as nonmonetary assets when it comes to using them within nonmonetary transactions. The only case in which a nonmonetary asset would be considered a monetary asset would be if the transaction included a boot (cash). The exchange would now be considered a monetary transaction. Goods held for resale are nonmonetary assets just the same as property, plant and equipment. Intermediate Accounting 14 Edition, Kieso, Weyandt and Warfield. Accounting for Inventory Costs and Nonmonetary Exchanges. [http://www. do. com/publications/assurance/finrptnl/fr_feb_05/nonmonetary. asp] Madray, J.. Special Issues Related to Nonmonetary Transactions. [http://www. madray. com] 5. Your company has an unconditional legal obligation to perform an asset retirement activity (asset retirement obligation) in the future. The only uncertainty is whether the obligation will be enforced. Should you record the asset retirement obligation? 41 0 Asset Retirement and Environmental Obligations: 20 Asset Retirement Obligations: 25 Recognition Obligations with Uncertainty in Timing or Method of Settlement 5-7 The obligation to perform the asset retirement activity is unconditional even though uncertainty exists about the timing and (or) method of settlement. Thus, the timing and (or) method of settlement may be conditional on a future event. Accordingly, an entity shall recognize a liability for the fair value of a conditional asset retirement obligation if the fair value of the liability can be reasonably estimated. In some cases, sufficient information about the timing and (or) method of settlement may not be available to reasonably estimate fair value. An expected present value technique incorporates uncertainty about the timing and method of settlement into the fair value measurement. Uncertainty is factored into the measurement of the fair value of the liability through assignment of probabilities to cash flows. The unconditional obligation associated with the retirement of plant, property or equipment should be recognized whenever the fair value of the liability can be reasonably estimated. The Securities and Exchange Commission prefers that the recognition of the liability should not be delayed by the company due to significant uncertainty. They argue that if the liability is within a range, and no amount within the range is the best estimate, then management should recognize the minimum amount of the range. Unfortunately, in many cases, zero may arguably be the low point of the range, resulting in no liability being recognized (Kieso, Weyandt and Warfield). Both FASB Interpretation No. 47 and FASB ASC Standard 410:20:25:7 acknowledge instances in which a lack of necessary information prevents a company from making a reasonable estimate of the fair value of an asset retirement obligation because the timing and/or method of settlement is uncertain. The FASB states that the timing and/or method of settlement is uncertain when: (1) the settlement date and the method settling the obligation has not been specified, (2) the company does not have the necessary information to estimate reasonably the settlement date or the method of settlement or the probabilities associated with potential settlement dates and methods of settlement. In this instance, both the timing and method of settlement are uncertain because there is a concern that the obligation will not be enforced. Even though there is a concern that the obligation might not be enforced, the company should still have sufficient information to apply an expected present value technique to incorporate the uncertainty about the timing and method of settlement into the fair value measurement. With the concern being whether or not the company will be required to perform the activity, the Interpretation states that the company should assign a 50 percent probability to both outcomes performing the activity and not performing the activity. The summation of these calculations should be recorded on the books as an asset retirement obligation liability. According to the FASB, ARO (asset retirement obligation) fall into the scope of liabilities, or probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. Whether recording the minimum of the range as recommended by the SEC or applying the 50 percent profitability to outcomes according to the Interpretation, the application will will result in (a) more consistent recognition ARO liabilities, (b) more information about expected future cash outflows associated with the ARO, and (c) more information about investments in long-lived assets because additional asset retirement costs will be recognized as part of the carrying amounts of the assets to be retired. Intermediate Accounting 14 Edition, Kieso, Weyandt and Warfield. Trapani, D. ,Sarno J. , and Moline, D.. Heads Up. 2005. [http://www. deloitte. com/assets/Dcom-UnitedStates/Local%20Assets/Documents/AERS/ASC/us_assur_heads_up_040405. pdf] 6. You use accounting accruals to record probable loss contingencies. Does the recording of the accruals provide financial protection, for example, is it the same as setting aside specific assets to cover the probable claims? 450 Contingencies: 20 Loss Contingencies: 05 Overview and Background Accruals of Loss Contingencies Do Not Provide Financial Protection 05-8 Accrual of a loss related to a contingency does not create or set aside funds to lessen the possible financial impact of a loss. Confusion exists between accounting accruals (sometimes referred to as accounting reserves) and the reserving or setting aside of specific assets to be used for a particular purpose or contingency. Accounting accruals are simply a method of allocating costs among accounting periods and have no effect on an entitys cash flow. Those accruals in no way protect the assets available to replace or repair uninsured property that may be lost or damaged, or to satisfy claims that are not covered by insurance, or, in the case of insurance entities, to satisfy the claims of insured parties. Accrual, in and of itself, provides no financial protection that is not available in the absence of accrual. The Company is subject to legal proceedings, claims, and litigation arising in the ordinary course of business. The Company defends itself vigorously against any such claims. One of these claims could be an existing loss contingency which is an uncertain situation involving potential loss depending on whether some future event occurs. Examples of loss contingencies include injury or damages caused by products sold and risk of loss or damage of property by fire, explosion, or other hazards. The verdict in this case is even though it is permissible to record an accrual for the loss of contingency as a liability on the books, the accrual provides no financial protection for the organization. FASB ASC Standard 450:20:05:8 states that an Accrual, in and of itself, provides no financial protection that is not available in the absence of accrual. Even though the accrual method is generally accepted when recording loss contingencies as liabilities, they do not create or set aside funds to lessen the financial impact of a loss. Companies are permitted to records accruals on their books when the information available prior to the issuance of the financial statements indicates that it probable that a liability has incurred at the date of the financial statements and the amount of loss can be reasonably estimated. A company can us its own experience, experience of other companies in the industry, engineering or research studies, legal advice, or educated guesses by qualified personnel to determine a reasonable amount of loss (Kieso, Weyandt and Warfield). Regardless of the liability recorded on the books, accruals in no way protect the assets available to replace or repair uninsured property that may be lost or damaged, or to satisfy claims that are not covered by insurance, or, in the case of insurance entities, to satisfy the claims of insured parties. According to the FASB ASC, it is the companys responsible to keep or obtain sufficient assets to replace or repair lost or damaged property or to pay claims if a loss occurs. Another option for financial protection would be to purchase insurance vicariously transferring the risks to them. Obtaining the insurance reduces risks and the inherent earning fluctuations that accompany the risks. Regardless of the decision to protect the company from the loss contingency, the accrued credit balance will have no effect on the balance sheet. Intermediate Accounting 14 Edition, Kieso, Weyandt and