Friday, December 27, 2019
Revenge Is A Dish Best Served Cold Essay - 1527 Words
Author Pierre Choderlos writes, ââ¬Å"revenge is a dish best served cold.â⬠This quote is renown for its popularity across the centuries, often used as a proverbial description of the idea of revenge. Vengeance itself is a popular issue of morality, discussed and portrayed in a multitude of manners throughout literature, film, and live theater. Two playwrights that tackle the matter of revenge are Zeami Motokiyo and the famous William Shakespeare. Motokiyoââ¬â¢s play Astumori takes quite an artistic approach to the idea, telling a one-act play from the perspective of a samurai who is feeling guilty for killing a young opponent on the field of battle. He seeks cleansing for his guilty soul, putting him, potentially, on the receiving end of revenge. Shakespeare, on the other hand, takes a more traditional approach to the idea of vengeance in a number of his tragedies, including Hamlet. The ghost of Hamletââ¬â¢s father urges his son to avenge his death by murdering his trait orous uncle Claudius. Both of these works exemplify a different aspect of the controversial matter of revenge. However, Astumori shows the audience that there are alternatives to revenge, while Hamlet reveals that revenge comes with a price. Essentially, both plays reach the same conclusion: revenge will not bring satisfaction. Millicent Bell, in her article ââ¬Å"Hamlet, Revenge,â⬠discusses the use of revenge in Shakespeareââ¬â¢s famous work, labeling it a ââ¬Å"revenge tragedyâ⬠(311). She writes, ââ¬Å"Shakespeareââ¬â¢s Hamlet has all theShow MoreRelatedRevenge Is A Dish Best Served Cold1646 Words à |à 7 Pages Revenge is a Dish Best Served Cold Confucius once said, ââ¬Å"Before you embark on a journey of revenge, dig two graves.â⬠In The Scarlet Letter by Nathaniel Hawthorne, one of the characters named Roger Chillingworth finds out that his wife, Hester Prynne, believes that he is dead and has an illegitimate child with another man named Arthur Dimmesdale. Chillingworth finds out and feels betrayed so he takes matters into his own hand and decides to seek revenge on the man who had relationsRead MoreThe Theme Of Revenge In A Tale Of Two Cities748 Words à |à 3 PagesLoose Stitch Revenge is an urge that one might seek to feed after their sister cleans the toilet with their toothbrush. As the saying goes, ââ¬Å"Revenge is a dish best served coldâ⬠. In the novel, A Tale of Two Cities, Charles Dickens prolongs the theme of revenge, as it develops throughout the entirety of the novel. As tensions arose between the aristocrats and peasants, the French Revolution was born. Sixty years later, Charles Dickens addresses the war through through the stark revenge among the peopleRead MoreForgiveness And Forgiveness Essay750 Words à |à 3 Pagesminimum, is a decision to let go of the desire for revenge and ill will toward that person who wronged you.â⬠. This quote can help anyone who is struggling to understand what exactly forgiveness is and why we should forgive others. This quote helped me though, it helped me to understand why it is that we forgive, something I never really got before. Another story we read was A Dish Best Served Cold. This story had to do a first wanting revenge, then realizing it wasnââ¬â¢t what needed to happen atRead MoreThe Cask Of Amontillado By Edgar Allan Poe900 Words à |à 4 Pagessaying that ââ¬Å"revenge is a dish best served coldâ⬠. That could not be truer in a story from Edgar Allan Poe. Edgar Allan Poe is a famous writer from the 19th Century. It is said that the name Poe should bring ââ¬Å"images of murderers and madmen, premature burials, and mysterious women who return from the deadâ⬠(Poe s Life). He is mostly known as the inventor of science fiction and modern detective stories. Most of Poeââ¬â¢s tale are terror storyââ¬â¢s with haunting lyric poetry. Poe had the best mysterious charactersRead More Comparing Hamlet by William Shakespeare and The Killings by Andre Dubus858 Words à |à 4 Pagescarefully planned acts of revenge will plow themselves into your brain. It is how we react to these situations tha t can and will forever define that man, his life, and his actions. In these two stories, Hamlets father and Matt Fowlers son are murdered with jealous motives of romance, ambition, betrayal and rage. Revenge captures the hearts of both characters, but in different forms. Hamlet sees his fathers ghost and is told if he ever loved his father he is to ?[revenge his foul and most unnaturalRead MoreThe Scarlet Letter By Roger Chillingworth895 Words à |à 4 PagesRoger Chillingworth: Retribution to Death According to an old Klingon proverb, ââ¬Å"Revenge is a dish best served cold,â⬠which Roger Chillingworth, the evil antagonist in The Scarlet Letter knows how to serve well. As readers, we rarely slow down and really scrutinize the works of novels. Consequently, we do not truly realize and acknowledge the development and transition of the charactersââ¬â¢ feelings, thoughts, and states of mind. Through Roger Chillingworth, Nathaniel Hawthorne demonstrates that tryingRead MoreThe Cask Of Amontillado, By Edgar Allan Poe And A Rose For Emily1198 Words à |à 5 Pagesof revenge, betrayal, irony, and societiesââ¬â¢ view on how we treat each other as people. ââ¬Å"The Cask of Amontilladoâ⬠and ââ¬Å"A Rose for Emilyâ⬠are compatible stories that are easy to compare and contrast each other, and with that the stories show the theme of horror in their own separate ways. In ââ¬Å"The Cask of Amontilladoâ⬠, Montresor wants to get revenge on Fortunato for causing him so much insults and ââ¬Å"injuriesâ⬠, although he never tells us what Fortunato did to him. Montresor plots his revenge aheadRead MoreThe Crucible By Arthur Miller1063 Words à |à 5 Pagesdefinition, and the one that I think fits the best for this book, is a place or situation in which different elements interact to create something new. In my mind, this fits because all of the characters had their little grudges and dirty secrets. But when all those seemingly little things interact, they formed something new and a lot bigger: a witch hunt. This strange transformation that happened, occurred because of people exacting revenge. Revenge is a theme in the crucible because Abigail WilliamsRead MoreThe Crucible By Arthur Miller1063 Words à |à 5 Pagesdefinition, and the one that I think fits the best for this book, is a place or situation in which different elements inter act to create something new. In my mind, this fits because all of the characters had their little grudges and dirty secrets. But when all those seemingly little things interact, they formed something new and a lot bigger: a witch hunt. This strange transformation that happened, occurred because of people exacting revenge. Revenge is a theme in the crucible because Abigail WilliamsRead MoreWilliam Shakespeares Titus Andronicus 1355 Words à |à 6 Pagesââ¬Å"bloodâ⬠in characteristics of honour, loyalty, emotional states, murder, villainy, and cultural and familial bonds. As the discussion of characters and their uses of the word ââ¬Å"bloodâ⬠demonstrate, ââ¬Å"Titus Andronicusâ⬠represents the theme of revenge as a dish best served bloody. It illustrates how the term ââ¬Å"bloodâ⬠can also be manipulated by its characterââ¬â¢s circumstance. This allows the reader to construct a deeper analysis of the characters, and the playsââ¬â¢ themes of human loss, and the tragic hero. In
Thursday, December 19, 2019
Literature Review On Air Pollution - 1200 Words
Literature Review THE IMPACT OF AIR POLLUTION FROM A NEW PORT AT NEWCASTLE ON HUMAN HEALTH 1. Air pollution during operation of ports Air pollution is the one of worldââ¬â¢s top environmental concern, as the population around the world keep rising, the resources and energy consumption which are the main source of air pollution also rise, according to Organization for Economic Co-operation and Development (OECD)[1]. As the number of population increase, the ports are constructed to support the higher demand of trading goods and materials. The air pollution which is produced from port area affect the human health and environment, the quality of air and atmosphere around the port territory is low due to releasing hazardous particles into theâ⬠¦show more contentâ⬠¦The other two running engines are auxiliary engines and boilers, both engines are used to produce the electrical power and heat when the vessels are at sea and at the berth[5]. 1.1.2. Generation of power for use by berthed ships The primary engine is shut down while the ship is at berth, however, the auxi liary engines and boilers are required to operate over the time. Auxiliary engines are used to produce electricity for shipââ¬â¢s general systems such as heating, pump, cooking and lighting, concurrently, the boilers can provide the heat for water system, cargo heating and fuel heating[5]. Nevertheless, the auxiliary engine should be de-energized if the berth can provide enough electrical energy to run the whole system operating within the ship since most ports are located close to the population so reducing the emission from the ships at berth is needed[6]. 1.1.3. Trucks and trains operating near or within the port Most trucks and trains generally use the diesel engine to run the whole system, the major air pollutant emitting from these types of vehicles are carbon monoxide (CO), carbon dioxide (CO2) and particulate emission (PM). The emission from diesel engine currently cause many worldââ¬â¢s air pollution problem, for example, acid rain, and climate change[7]. 1.2. Impact of air pollution on human health This kind of contamination can lead to premature mortality and can cause the long-termShow MoreRelatedLiterature Review : Air Pollution Dispersion Modelling2815 Words à |à 12 Pages LITERATURE REVIEW AIR POLLUTION DISPERSION MODELLING TABLE OF CONTENTS 1. Introductionâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ 2. Air pollutants and control of gasesâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ 3. Air pollutants: particlesâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ 4. Mobile sourcesâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦... 5. Measurement of gases and particlesâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦... 6. Concentration and depositionâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ 7. Meteorology and Modellingâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. 8. Analysis of an air quality data setâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. 9. Indoor air quality â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Read MoreQualitative Research : Quantitative Research913 Words à |à 4 Pages(Pennsylvania State University, 2016). In order to conduct a qualitative study on pollution issues, one need to plan a research study. By following certain guidelines, a qualitative research study can be plan and execute in a transparent and coherent manner (Chenail, 2011). Step 1: Reflect on what interests you, which is what you would like to learn. In this step I will assess the peopleââ¬â¢s perception and attitude towards air pollution amongst the Summerville and Iron ridge communities. Step 2: Draft a statementRead MoreQualitative Research : Quantitative Research Essay978 Words à |à 4 Pagesbelow. A study on pollution issue was planned based on these steps. Step 1: Reflect on what interests you, which is what you would like to learn. In this step I will assess the peopleââ¬â¢s perception and attitude towards air pollution among Summerville and Iron ridge communities. Step 2: Draft a statement identifies your preliminary area of interest and justifying its scholarly and/or practical importance. This step identify, why this topic is important (Chenail, 2011). Air pollution is a major riskRead MoreThe Economic Development Of Bangladesh1710 Words à |à 7 Pagesturn also is a reason for pollution and environmental degradation. Poor still remain poor for the cruel pollution-poverty cycle, while pollution and environmental degradation increases with mass industrialization, contributing to increased poverty. Land degradation is due to improper agriculture actions as well as social and environmental effects related to these practices which is increasing many parts of this country. Deforestation, water, air and industrial pollution, unsustainable land use, intenseRead MoreLegal Framework For Environmental Accounting Essay1614 Words à |à 7 Pagesfor environmental protection such as Water (Prevention and Control of Pollution) Act. 1974, Forest Conservation Act 1980, Air (Prevention and Control of Pollution) Act 1981, Environment Protection Act 1986, Hazardous Waste (Management and Handling) Rules 1989, etc. However, Rule 14 of EPA 1986 require an industry of submit Annual Environment Statement (ES) by 30th September every year from 1993 onward to relevant State Pollution Control Board. It is applicable to any industry which possesses or requiresRead MoreEssay on Relationships between Asthma and Air Pollution1672 Words à |à 7 PagesRelationships between Asthma and Air Pollution Professorââ¬â¢s comment: This studentââ¬â¢s research paper synthesizes the results of a well-selected group of articles that explore relationships between asthma and air pollution. That laboratory science is at base a social enterprise is nicely exemplified by the focus of the studies she reviews. In drawing from the articles she reviews and in organizing her paper, the student maintains a good balance between discussing air-borne pollutants themselves andRead MoreThe Impact Of The Building Industry945 Words à |à 4 Pagesand implications are taken into account, damages can reach to 20%. He discussed that annual investment of 1% of global gross domestic product per year will help in limiting temperature rise below 35.6à °F. Air pollution is regarded as one of the main types of environmental pollution. Air pollution has a severe effect on both the economical balance and the human health. The proposed research introduces a methodology that integrates Building Information Modeling with the calculation of time, life cycleRead MoreAir Toxins, Landfills, And The Solution1734 Words à |à 7 PagesAir Toxins, Landfills, and the Solution - Plasmafication Introduction Landfill growth is inevitable. As landfills grow, they release toxic chemicals in the air and harmful pollutants into groundwater. These hazardous chemicals make our tap water undrinkable and our air unbreathable. Residents who live near landfills are most likely to encounter health problems. A few of these problems include: lung and respiratory problems, heart disease, nervous system damage, and cancerous illness. ResidentsRead MoreEssay about Autonomous Air Pollution Monitoring System 1218 Words à |à 5 Pages People are exposed to air pollutants both indoors and outdoors depending on the activities of individuals. It is significant to measure the exposure levels of different pollutant gases, especially for the well being sensitive or susceptible individuals such as children, aged people and persistently ill people. To avoid such adverse imbalances in the nature, an air quality monitoring system is utmost important. Recent enhancement in technology have made it conceivable to deploy cost-effective wirelessRead MoreThe Environmental Effect Of A Gas Refinery1322 Words à |à 6 Pagesunderstand other possible affects. Nitrate, phosphate, and oxygen will all have an affect on freshwaters within ecosystems. Also, the environmental effect that a petroleum refinery has around us to show why it causes so much pollution. Literature Review: Before even going into the review first it is needed to know, what is pH or what does it even mean? It is a measure of the hydrogen ion concentration of a solution, high concentration of hydrogen ions and has a low pH (ââ¬Å"What is pH?â⬠n.d.). Solutions
Wednesday, December 11, 2019
Lady Jane Grey free essay sample
Lady Jane Grey was born at Bradgate Park, Leicestershire around October 1537. Her mother was the daughter of Henry VIIââ¬â¢s sister Mary Tudor, and she was a great granddaughter of Henry VII. She was raised a Protestant and had a difficult childhood as her mother dominated her meek mannered daughter. In 1546 was sent to live as a ward of Catherine Parr who had married Henry VIII in 1543. Jane received warm affection from Catherine and blossomed in the surroundings of the court When Henry died, Catherine married Thomas Seymour but the marriage was short lived as Catherine died shortly after giving birth to her child. Thomas Seymour proposed that Jane marry Henryââ¬â¢s son Edward, however his brother Edward Seymour Duke of Somerset who was regent to the young King wanted Edward to marry Elizabeth daughter of Henry II of France. In the event both Seymours feel from power and were executed by John Dudley the Duke of Northumberland. We will write a custom essay sample on Lady Jane Grey or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Jane was then offered to Northumberlandââ¬â¢s son Lord Guildford Dudley whom she was reluctant to marry until forced to do so by her mother. The Dudleys were prominent among the new Protestant nobles who had done well out of the closing of the Catholic monasteries, and when Edward became sickly they feared the prospect of Henryââ¬â¢s catholic daughter Mary becoming queen and restoring Catholicism. Under pressure from Northumberland Edwardââ¬â¢s will was changed to include Lady Jane Grey as his Protestant heir. Edward died on 6 July 1553 and Northumberland had Lady Jane Grey proclaimed as Queen of England on 10 July 1553. She refused to name her husband Guildford Dudley as king. However within nine days Mary had gathered sufficient support to triumphantly ride into London and Parliament proclaimed her Queen Mary I. Jane and her husband were accused of treason and sentenced to death; however Mary spared them and allowed them to live in the Tower of London. In January 1554 there was a Protestant rebellion led by Thomas Wyatt calling for Janeââ¬â¢s restoration. The rebellion failed and Mary was pressed to sign the death warrant. Both Jane and Guildford Dudley were executed on 12 February 1554.
Tuesday, December 3, 2019
The Color Purple Analytical Essay free essay sample
The black community has their own cycle of violence that we can relate to the characters and relationships in The Color Purple. Black Southerners formed their own small community in the white dominated society but they still destroyed themselves from within this community by abusing and hurting their women. Women living in this black community got mentally, physically, and sexually abused by their fathers, husbands, and other men. While this behavior remains very inappropriate and wrong, the women felt nothing could stop the men from their horrible actions. Sofia and Celie, two main characters in The Color Purple, had experienced pain and harm, especially by their husbands. Having a father who sexually and physically beat her, Celie had never had an easy life. Celie explains her incidents with her father in her diary, ââ¬Å"He never had a kine word to say to me. Just say You gonna do what your mammy wouldnââ¬â¢t. We will write a custom essay sample on The Color Purple Analytical Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page â⬠(Page 1). From then on, things only continued to get worse and Celie soon began getting beat and sexually abused by her new husband, Mr. _____. Celie viewed these actions as the normal part of life and better than death. Celie explains to Mr. ____ââ¬â¢s sisters, ââ¬Å"I donââ¬â¢t fight, I stay where Iââ¬â¢m told. But Iââ¬â¢m alive. â⬠(Page 22) Mr. _____ââ¬â¢s son, Harpo, also physically beats his wife, Sofia. Sofia wonââ¬â¢t take this kind of harm though. She decides to fight back and stand up for her rights. This worked out for her with Harpo and she even decides to leave him. Celie describes their fight and how Sofia fights back, ââ¬Å"They fight. He try to slap her. What he do that for? She reach down and grab a piece of stove wood and whack him cross the eyes. â⬠(Page 38). Remaining a large part of the black community, violence affected Sofia, Celie, and many other African Americans. Alice Walker helps the readers understand the stereotype of black Southerners during this time period and how they cause much harm in their community. White men stood in control of the South during the early twentieth century. While some blacks created their own communities between themselves, whites controlled most of the area. Although some say whites didnââ¬â¢t control everything, they treated blacks living in the community differently. While Celie went into a store, in town, the clerk acted impatient and didnââ¬â¢t treat Celie or any other blacks respectfully. Celie explains the clerks attitude, ââ¬Å"He say, Girl you want the cloth or not? We got other customers sides you. â⬠(Page 14. ) If someone acted like this in a store nowadays, most people would leave right away. Yet the black woman says ââ¬Å"Yes sir. I want five yards, please sir. â⬠(Page 14. ) The woman asks kindly and treats the clerk with more respect even though getting business and customers remains his job. The clerk also has horrible customer service, ââ¬Å"He snatch the cloth and thump down the bolt. He donââ¬â¢t measure. When he think he got five yard he tare it off. â⬠(Page 14. ) This shows an example of the stereotype how whites treated blacks differently. Walker demonstrates the racism and how whites considered blacks not as important during this time period. Sofia also gets discriminated by race when she gets arrested. Squeak comes to Celie and tells her ââ¬Å"Sofia in jail, I sayâ⬠(Page 86. ) When Celie asks why, Squeak explains ââ¬Å"Sassing the mayorââ¬â¢s wife, I say. (Page 86. ) Sofia also pushed the mayor but she had to serve her sentence of twelve years in jail. This shows how the unfair justice system punishes blacks. A person nowadays would get in trouble for doing such a thing but not much could happen to the accused. Alice Walker illustrates the stereotype of discrimination and harm caused by whites on blacks in The Color Purple. The Color Purple e ducates the reader to achieve the authorââ¬â¢s purpose by showing stereotypes of violence and harm throughout. While some people went along with the harm and decided living in the hard conditions remained good enough, some decided to fight back which only got them involved with bigger problems. The reader can feel sympathy for the characters and others during this time period and learn a lot about harm inflicted on and in the black community. Although the human race still struggles with racism, harm, and violence every day, people can learn from The Color Purple and people today are putting aside their differences to make the world a better place for everyone.
Wednesday, November 27, 2019
Explain How the Fundamental Accoungting Concepts Are Used in Preparing Financial Statement Essay Example
Explain How the Fundamental Accoungting Concepts Are Used in Preparing Financial Statement Essay Explain how the fundamental accoungting concepts are used in preparing financial statement. Use examples to illustrate the application of the fundamental accounting concepts. Accouting is the language of business and it is used to communicate finance information. In order for that information make sencse, accouting is based on 10 fundamental concepts. These fundamental concepts then form the basic for all of the Generally Accepted Accouting Principles (GAAP).And these are 10 fundamental concepts:the Business Entity Concept, Monetary Concept, Historical (Cost) Concept, Going Concern Concept, Dual Aspect Concept, Accrual Concept, The relisation Concept, Consevatism, Consistency, Materially In those fundamental accounting concepts above which I would apply and explain for 6 fundamantal accouting concept below which I think they are used in preparing the Financial Statements: 1. Going concern: -According to Dyson (2006) The going concern concept implies that the business will continue to operate for the fore-seeable future.It means that it is considered sensible to keep to the use of the historical cost concept when arriving at the valuation of assets. And if the business decides to liquidate or become bankrupt then a different approach to valuation is required. -This value includes the liquidation value of a companys tangible assets as well as the present value of its intangible assets (such as goodwill). The going-concern value is worked into the purchase price of a company, and is the main reason why the purchase price of a company tends to be higher than the current value of the assets of the company.For example, the liquidation value of Widget Corp. is $10 million. This sum represents the current value of inventory, buildings and other tangible assets that can be sold assuming that the company is completely liquidated. However, Widget Corp. s going-concern value could very well be $60 million, as the companys reputation of being the worlds leading widget produ cer and its ownership of patents and associated rights for widget production mean that the company should have a large steady stream of future cash flows. 2. Accrual concept When preparing the profit and loss account, revenue and profits, and matched with the associated costs and expenses incurred in earning them. This means that revenues and expenses are recognized when they are incurred rather than when the related cash is received or paid. Accrual of income is always measured over a period of time which is normally the accounting year. Expenses are costs incurred in earning revenue. Those expenditures which may be charged against revenues for a period will be considered as operating expenses.The accrual concept is applied both in ascertaining the revenues for a period and ascertaining the expenses to be charged against the revenues. For example ifà a business has a year end of 30th June 193 and there had been an electricity charge of ? 60 for the six months to the end of Decem ber 192 , ? 30 for the quarter ending 31 March 193 , and an estimate of ? 20 has been madeà for the quarter ending 30 June 193 . The amount charged in the profit and loss account for the year end 30/06/x3,à will be the charge for the 12 months ? 110, i. e. ?60 + ? 30 + ? 20. This estimate of ? 20 for the March/June quarter is known as an accrual. . Monetary Concept: -Accounting uses money to express certain facts of a business and they can show a expression of the wealth of the business. 4. Consistency concept: There should be consistency of treatment of like items within each accounting period and from one period to next. In other words, once you have chosen an accounting treatment, you should stick with it from one year to next.. It helps the user to make comparisons over time, and so to pick out useful trends. Without consistency we cannot have comparability; and without comparability, financial reporting is rather meaningless.For example, a profit for the year of ? 100m m ay initially be perceived as good, but can only really be assessed by comparison with last year and/or budget for this year. Finally, it must be noted that the consistency concept does not preclude changes being made. Clearly, as time goes by, new accounting practices will develop. However, as these are adopted two things must happen. First, they must be fully disclosed as a change in accounting policy. And second, the comparative figures for the previous year must be restated under the new policy so as to facilitate comparison. . Materiality: -A very small mistake in the financial statements of an entity will not invalidate those statement . They should still be usable by anyone interested in entity. However, the key issue is obviously what we mean by ââ¬Ëvery smallââ¬â¢. The concept of materiality applies the test of whether the financial statements still show a true and fair view. The consistency concept says that when a business has once fixed a method for the accounting t reatment of an item, it will enter all similar items that follow in exactly the same way. 6.Dual Aspect Concept -All business events are regarded as having a dual aspect. In all business transaction involves two entries, a debit entry and a credit entry. Each transaction involves two entries, a debit entry and a credit entry. Every debit must have a corresponding credit, the total debits must at any time equal the total credits. Whether this be so or not is easily ascertained by means of Trial Balance. 2. Critically evaluate the role of financial accouting in aiding the decision making processes of 4 different non-management stakeholder group.Your anwers should include an explanation of the nature of the decisions each of the stakeholders are likely to be taking in relation to their interactions with a business. I would chose 4 different non-management stakeholder groups below to critically evaluate the role of financial accouting in aiding the decision making processes: Investors: Investors are the people who invest the money for business so they are concerned about risk and return in relation to their investment. So they require informaiton to decide whether they should continue to invest in a business.They also need to beable to assess wether a business will be able to pay diviend, and to measure the performance of the business management overall. The key accouting information for an investor is therefore: -Information about growth-sales, volumees -Profitability (profit margins, overall level of profit) -Investment (amount invested, essets owned) -Comparative informmtion of competitors Lenders Lenders are the people who lend money in a business as : banks and loan stokholders so they require information that helps them determined whether loans and interest will be paid when due.The key accouting information for lenders is therefore: -Cash flow -Security of assets against which the lending may be secured -Investment requirements in the business Creditors Sup pliers and trade creditors requirement information that helps them Understand and assess the short-term liquidity of a business. They need to know is the business able to pay short-termdebt when it falls dua? Creditors will, therefore,be looking for information on: -Cash flow -Management of working capital -Payment policyThe purpose of financial accounting statements is mainly to show the financial position of a business at a particular point in time and to show the how that business has performed over a specific period. There are three important elements of finance accounting statement : the profit and loss account for reporting period, a balance sheet for the business at the end of the reporting period and a cash flow statement for the reporting period. Government and taxes department: They need to know about the information of Financial Statements of all the company or business who is running the business legal.There are many agencies and departments that are interested in accoun ting information. And through Financial statement they can know the profit the business make to levy taxes. The Inland Revenue needs information on business profitability in order to levy and collect Corporation Tax. Customer excise need accounting in formation to verify Value Added Tax (ââ¬Å"VATâ⬠) returns; local government needs similar information to levy local taxes and rates. Some agencies(e. g the Competition Commission and the Environment Agency) need information to support decisions about takeover and grants . for example investment analysts are an important user group-specifically for companies quoted on stock exchange. They also require very detailed financial and other information in order to analyse the competitive performance of a business and its sector. (1539 words) Explain How the Fundamental Accoungting Concepts Are Used in Preparing Financial Statement Essay Example Explain How the Fundamental Accoungting Concepts Are Used in Preparing Financial Statement Essay Explain how the fundamental accoungting concepts are used in preparing financial statement. Use examples to illustrate the application of the fundamental accounting concepts. Accouting is the language of business and it is used to communicate finance information. In order for that information make sencse, accouting is based on 10 fundamental concepts. These fundamental concepts then form the basic for all of the Generally Accepted Accouting Principles (GAAP).And these are 10 fundamental concepts:the Business Entity Concept, Monetary Concept, Historical (Cost) Concept, Going Concern Concept, Dual Aspect Concept, Accrual Concept, The relisation Concept, Consevatism, Consistency, Materially In those fundamental accounting concepts above which I would apply and explain for 6 fundamantal accouting concept below which I think they are used in preparing the Financial Statements: 1. Going concern: -According to Dyson (2006) The going concern concept implies that the business will continue to operate for the fore-seeable future.It means that it is considered sensible to keep to the use of the historical cost concept when arriving at the valuation of assets. And if the business decides to liquidate or become bankrupt then a different approach to valuation is required. -This value includes the liquidation value of a companys tangible assets as well as the present value of its intangible assets (such as goodwill). The going-concern value is worked into the purchase price of a company, and is the main reason why the purchase price of a company tends to be higher than the current value of the assets of the company.For example, the liquidation value of Widget Corp. is $10 million. This sum represents the current value of inventory, buildings and other tangible assets that can be sold assuming that the company is completely liquidated. However, Widget Corp. s going-concern value could very well be $60 million, as the companys reputation of being the worlds leading widget produ cer and its ownership of patents and associated rights for widget production mean that the company should have a large steady stream of future cash flows. 2. Accrual concept When preparing the profit and loss account, revenue and profits, and matched with the associated costs and expenses incurred in earning them. This means that revenues and expenses are recognized when they are incurred rather than when the related cash is received or paid. Accrual of income is always measured over a period of time which is normally the accounting year. Expenses are costs incurred in earning revenue. Those expenditures which may be charged against revenues for a period will be considered as operating expenses.The accrual concept is applied both in ascertaining the revenues for a period and ascertaining the expenses to be charged against the revenues. For example ifà a business has a year end of 30th June 193 and there had been an electricity charge of ? 60 for the six months to the end of Decem ber 192 , ? 30 for the quarter ending 31 March 193 , and an estimate of ? 20 has been madeà for the quarter ending 30 June 193 . The amount charged in the profit and loss account for the year end 30/06/x3,à will be the charge for the 12 months ? 110, i. e. ?60 + ? 30 + ? 20. This estimate of ? 20 for the March/June quarter is known as an accrual. . Monetary Concept: -Accounting uses money to express certain facts of a business and they can show a expression of the wealth of the business. 4. Consistency concept: There should be consistency of treatment of like items within each accounting period and from one period to next. In other words, once you have chosen an accounting treatment, you should stick with it from one year to next.. It helps the user to make comparisons over time, and so to pick out useful trends. Without consistency we cannot have comparability; and without comparability, financial reporting is rather meaningless.For example, a profit for the year of ? 100m m ay initially be perceived as good, but can only really be assessed by comparison with last year and/or budget for this year. Finally, it must be noted that the consistency concept does not preclude changes being made. Clearly, as time goes by, new accounting practices will develop. However, as these are adopted two things must happen. First, they must be fully disclosed as a change in accounting policy. And second, the comparative figures for the previous year must be restated under the new policy so as to facilitate comparison. . Materiality: -A very small mistake in the financial statements of an entity will not invalidate those statement . They should still be usable by anyone interested in entity. However, the key issue is obviously what we mean by ââ¬Ëvery smallââ¬â¢. The concept of materiality applies the test of whether the financial statements still show a true and fair view. The consistency concept says that when a business has once fixed a method for the accounting t reatment of an item, it will enter all similar items that follow in exactly the same way. 6.Dual Aspect Concept -All business events are regarded as having a dual aspect. In all business transaction involves two entries, a debit entry and a credit entry. Each transaction involves two entries, a debit entry and a credit entry. Every debit must have a corresponding credit, the total debits must at any time equal the total credits. Whether this be so or not is easily ascertained by means of Trial Balance. 2. Critically evaluate the role of financial accouting in aiding the decision making processes of 4 different non-management stakeholder group.Your anwers should include an explanation of the nature of the decisions each of the stakeholders are likely to be taking in relation to their interactions with a business. I would chose 4 different non-management stakeholder groups below to critically evaluate the role of financial accouting in aiding the decision making processes: Investors: Investors are the people who invest the money for business so they are concerned about risk and return in relation to their investment. So they require informaiton to decide whether they should continue to invest in a business.They also need to beable to assess wether a business will be able to pay diviend, and to measure the performance of the business management overall. The key accouting information for an investor is therefore: -Information about growth-sales, volumees -Profitability (profit margins, overall level of profit) -Investment (amount invested, essets owned) -Comparative informmtion of competitors Lenders Lenders are the people who lend money in a business as : banks and loan stokholders so they require information that helps them determined whether loans and interest will be paid when due.The key accouting information for lenders is therefore: -Cash flow -Security of assets against which the lending may be secured -Investment requirements in the business Creditors Sup pliers and trade creditors requirement information that helps them Understand and assess the short-term liquidity of a business. They need to know is the business able to pay short-termdebt when it falls dua? Creditors will, therefore,be looking for information on: -Cash flow -Management of working capital -Payment policyThe purpose of financial accounting statements is mainly to show the financial position of a business at a particular point in time and to show the how that business has performed over a specific period. There are three important elements of finance accounting statement : the profit and loss account for reporting period, a balance sheet for the business at the end of the reporting period and a cash flow statement for the reporting period. Government and taxes department: They need to know about the information of Financial Statements of all the company or business who is running the business legal.There are many agencies and departments that are interested in accoun ting information. And through Financial statement they can know the profit the business make to levy taxes. The Inland Revenue needs information on business profitability in order to levy and collect Corporation Tax. Customer excise need accounting in formation to verify Value Added Tax (ââ¬Å"VATâ⬠) returns; local government needs similar information to levy local taxes and rates. Some agencies(e. g the Competition Commission and the Environment Agency) need information to support decisions about takeover and grants . for example investment analysts are an important user group-specifically for companies quoted on stock exchange. They also require very detailed financial and other information in order to analyse the competitive performance of a business and its sector. (1539 words)
Sunday, November 24, 2019
Importance of Vitamins Essays
Importance of Vitamins Essays Importance of Vitamins Essay Importance of Vitamins Essay Essential fatty acids are vital to promote the growth and fullness of hair. Incorporate seeds and nuts like walnuts, almonds, and pumpkin seeds into your snacks and meals. More common sources of essential fatty acids are flax, canola oil, fish and soy. Vitamins Vitamin E improves circulation to all parts of the body. The scalp needs proper circulation in order for hair follicles to be stimulated. Vitamin E can be found in avocados, nuts, seeds, olive oil, wheat germ, dried beans, soybeans, and dark green leafy vegetables. The B vitamins which include Biotin, Vitamin B6, Vitamin B12, and Pantothenic Acid prevent hair loss. These vitamins can easily be incorporated by adding eggs, meat, poultry, and whole grain cereals to your diet. Sponsored Links livestrong. com/article/242666-diet-to-thicken-hair/#ixzz2B6HNXT00 Besides being rich in protein and vitamin D (both are key to strong hair) the omega-3 fatty acids found in this tasty cold-water fish are the true superstar. Your body cant make those fatty acids, which your body needs to grow hair. About 3% of the hair shaft is make up of these fatty acids, Drayer says. Omega-3s are also found in cell membranes in the skin of your scalp, and in the natural oils that keep your scalp and hair hydrated. Other options: If salmon doesnt thrill you, you can also get essential fatty acids from fish like herring, sardines, trout, and mackerel, as well as avocado, pumpkin seeds, and walnuts (see below for more wonderful things about walnuts
Thursday, November 21, 2019
Strategic management Assignment Example | Topics and Well Written Essays - 250 words - 3
Strategic management - Assignment Example The Yipââ¬â¢s drivers of internationalization will aid the paper by identifying underlying conditions in the smart-phone industry that create potential for both Apple and Samsung to use global strategy, including market drivers, cost drivers, competitive drivers, and government drivers (Goldman & Nieuwenhuizen, 2010: p48). Each of these drivers will affect how both companies use global strategy levers like global marketing, global services and products, and global market participation. The paper will also use Porterââ¬â¢s generic strategies, which will aid in understanding how Apple and Samsung pursue their competitive advantages across their respective market scopes (Kossowski, 2012: p50). The companies will be assessed for their use of the three generic strategies of focus, differentiation, and lower cost to gain competitive advantage over their rivals. In short, this tool will help in reflecting the choices both companies have made in relation to their scope and form of competitive advantage. Finally, McKinseyââ¬â¢s 7- S framework will be used in investigating whether Apple and Samsung are achieving their set out objectives. This tool will be especially useful in understanding Samsungââ¬â¢s and Appleââ¬â¢s organizational design through seven fundamental internal elements, including structure, strategy, shared values, systems, staff, style, and skills to identify whether these are aligned effectively to allow both companies attain its aims and object ives (Lynch, 2012:
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