Saturday, August 22, 2020

Free sample - Business Algebra Discussion. translation missing

Business Algebra Discussion. Business Algebra DiscussionIn request to have a decent comprehension of the expected subject on Business Algebra, it is basic to have a decent handle and comprehension of past points previously. The most noteworthy is the graphical portrayal and translation of a given arrangement of information. This is on the grounds that graphical understanding of information is broadly basic in business variable based math and it can't be kept away from. Henceforth, if there are and challenges in the plotting of an informational index, and in its translation, at that point the comprehension and use of the item yield would be useless. It is along these lines imperative to have a decent information on this territory. Direct conditions give data on how rapidly information is rising or falling, and this is known as the slant or slope of the condition. The slope is generally a remainder of the qualities on the x-pivot and the y-hub, with the x-hub esteems as the numerators. The slant of the chart is a portrayal of the adjustment in estimations of the given informational index. Straight conditions are for the most part as y= mx+ c, where y speaks to values on the vertical hub of a chart and x the qualities on the level hub, m is the angle or incline of the diagram and it very well may be sure or negative while c speaks to where the falsehood chart crosses the y-hub. A genuine utilization of the straight condition would be in the populace socioeconomics of a nation in populace registration examination. The number of inhabitants in a nation might be broke down for the multiple occasions that an enumeration has been completed. For this situation, the populace, state in a huge number of individuals, would lie on the y-pivot while the years would be on the x-hub. By plotting the populace estimation of a given evaluation span for the quantity of registration done, a direct chart would be acquired. This would not go through the cause and a direct condition as y= mx+ c would be acquired. In this condition, the y-worth would speak to the populace number at a given time (year) spoke to by x-esteem. Subsequently, the number of inhabitants in a nation at some random year can be anticipated. The incline of the diagram, m, would for this situation give the rate at which the populace is expanding with time, and it very well may be utilized to extend the normal populace of a nation later on, expecting that every single other steady are kept up. This may then assistance the legislature for instance on budgetary allotments. A positive slant would speak to an expansion while a negative slant shows that there is a diminishing in the populace.

Friday, August 21, 2020

Compare and Contrast Huckleberry Finn to Douglas's Search for Essay

Investigate Huckleberry Finn to Douglas' Search for Happiness and Freedom - Essay Example Douglas is a slave who acquired his slave status from his mom. Since his youth, he has lived and carried on, as their lords require to slaves. His story is very much told in his account until his example of overcoming adversity when he oversees on getting away. His story has likenesses and contrasts when contrasted and the narrative of Huckleberry Finn. Both Finn and Douglas have grown up without the information on their dads. In their composition, they demonstrate to have burned through for their entire lives attempting to make sense of the individual who could be their dad. Douglas could have asked his mom, yet she kicked the bucket when he was a kid. Nobody was left with the data he had to know, and if the dad was alive, he would not like to be recognized. As indicated by the announcements given in his account, the ace of his mom was his dad. Be that as it may, the ace couldn't pronounce or speak more loudly to affirm his questions since he needed to have the benefit of being both an ace and a dad. Plainly Douglas has always been unable to get data with respect to his dad. Then again, Finn has a dad however has been lost for at some point as standard the novel. He was a lush who might rests with the pigs once he had a lot to drink. This can be distinguished as difference between these two scholars. Nonetheless, there is some part of closeness since Finn is dismissed. Them two need to experience challenges in life since they need guardians. Finn can't be engaged with his gathering since he was unable to keep to the prerequisites of the promise. The promise expressed that if any kid divulged their insider facts the discipline would be executing of their families. Finn did not have a family consequently the purpose behind neglection. This gives a purpose behind the young men to preclude him since he needed somebody they would murder. They asserted that it would be unreasonable on the off chance that he were remembered for the pledge taking (Twain 34). Likewise, Douglas had numerous troubles since he did not have a family. His mom passes on when he is incredibly youthful and is compelled to confront life all alone. It is conceivable to express that he had an auntie who might take care o him. The truth of the matter is that, she was constantly occupied in the homestead to the degree that she cold not accepts incredible consideration of Douglas as little youngster. This prompts the beginning of Douglas as slave at an exceptionally youthful age. As Fin is as he continued looking for joy, he enjoys numerous unlawful exercises. He is marked in as a gathering in a pack of looters who appear to have capacity to execute (Twain 57). As they continued looking for opportunity, they meet ladies who are prepared to help them. Christianity is depicted as a method of accomplishing opportunity among individuals who are abused. Douglas is fit for utilizing Christian literary works to figure out how to peruse. His lord is troubled when he understands that h is significant other is instructing a lave religion. He is irate on the grounds that he accepts that religion information given to a slave carries them privilege to end their time as slaves. This could be genuine in light of the fact that Douglas gained opportunity through the information on religion. Finn has a decent lady dealing with him. She generally reminds him to supplicate with the goal that he would accomplish every one of his wants. This is a similitude between the two works since Christianity is depicted as an amazing answer for issues. It is imperative to take note of that, as they continued looking for opportunity, these two individuals wouldn't fret about harming others. Finn is prepared to forfeit the connection among himself and the lady Watson. In spite of the way that she deals with him, he despite everything continues with a pledge that has her as the perfect seal. On the

Bon marché - French Expression

Bon marchã © - French Expression Articulation: Bon marchã © Articulation: [ bo(n) damage shay] Which means: modest, modest Exacting interpretation: great arrangement Register: typical Notes The French articulation bon marchã © may be deciphered by either reasonable or modest. Like the last mentioned, bon marchã © can be both positive (showing a sensible cost) and negative (offending the items quality). Bon marchã © is constant in sex and number: it doesn't change to concur with the thing it adjusts. Models  â â Je cherche un cadeau bon marchã ©.    Im searching for a cheap blessing.   â â Avez-vous des voitures bon marchã © ?    Do you have any modest vehicles? Be that as it may, bon marchã © can be made relative and standout:  â â Je prã ©fã ¨re la tã ©lã ©vision meilleur marchã ©, mã ªme si elle est un peu in addition to unimposing.    I favor the less expensive TV, despite the fact that its somewhat littler.   â â Il an achetã © les chaussures les meilleur marchã ©.    He purchased the most economical shoes. ​Synonyms (Positive and Negative) un bon affinity qualitã ©-prix - great valueune bonne affaire - great dealun prix avantageux - deal pricepas cher - inexpensiveune mauvaise affaire - awful dealla pacotille - modest bit of garbage More Articulations with bonFrench shopping vocabularyMost basic French phrasesInvariable descriptors

Tuesday, July 14, 2020

Secrets to Creating a Compelling Book Title

Secrets to Creating a Compelling Book Title Lets face it, a book is judged by its cover and its title. Authors and publishers work hard to come up with their title to convey a specific feeling, and that feeling needs to fit within its genre. If it doesnt, then the book wont perform the way that it needs to on the market.Titles are an important part of the creative process and having a title that pops will help your book sell better and make it so that the publisher doesnt want to change it during the publishing process. Plus, having a title that is compelling completes the writing process and makes it feel more finalized. It will help build your confidence and ensure the ability to market your book better to agents and publishers.The title should convey the genreRachelle Gardner wrote a blog post about the topic of creating a compelling title. One of the first things she says is that shes seen many titles that dont fit within their genre. The title should convey the genre. Gardner said shes seen titles that were too serious fo r comedic books, contemporary titles that screamed historical romance, and so on. If someone reads the title, they should know what theyre in for, and it should give them the feeling of the genre. Theres nothing worse than a book that suffers from an identity crisis that starts with the title.Once the genre is firmly identified, which is probably something that should happen before even writing the novel, then think about the tone and feel the title should convey to the reader. Is the book serious? Is the book funny and witty? Is the book erotic? Who is the intended reader? These are all questions that can be used to hone the tone the title will convey to the reader.If youre not sure what the tone of your book is, then spend some time reading through it to see if you can pick up where on the spectrum it falls. A campy horror novel shouldnt have an overly serious tone to the title, and a serious contemporary novel about loss shouldnt have a snarky title that has the tone of a comedy. Readers make their choice about a book based on the tone the title sets and that can be something that makes or breaks their choice to look into your book. After the tone is determined, then its time to do some research.Determine the tone of your book before determining a title. Photo by Amy Shamblen on UnsplashConsider other authors habitsAuthors shouldnt be afraid to look at what other authors are doing. We mimic writing styles, ideas, marketing, and tropes. Titles are part of that process. Something to do is look up books in the same genre as your book. You can find any many as you want, but for the purpose of this exercise, it should be at least ten and no more than twenty. Think about how each title makes you feel. Write down your thoughts and feelings about each title. Next, write down how you think each title fits into the genre. Do they use similar words that are specific to the genre? Is there a trope they play off of that is genre specific? Is there anything else in their title that conveys a clear genre and tone?One of the final exercises is to make a list of similar words, tones, and feelings that all of the titles youve chosen use. As youre doing that, think about how your novel fits into the genre and what you can do to make a similar compelling title. Is there an expectation that the readers of the genre have for their genre? Is that related to the title? Once you feel that you have enough words (around 100) that convey the feelings and tone of your book, you can start drafting titles for your book.Begin with single-word titlesStart off with creating single-word titles. Remember, there are many books with single-word titles that do well. Some of the best are Carrie, Christine, Cujo, Jaws, and so on. Theyre simple and they convey what the book is going to be about, but they dont overplay their hands to the reader.We know that Jaws is going to be about a shark because of the cover art, but the title also elaborates on that concept. The others let the reader know that theyre about people, animals, or things with those names and the cover art supports the titles to deepen the readers understanding of the genre. Theyre horror, but they hold so much in that single word that it invites the reader to at least read the synopsis. Thats already a major part of the battle to get someone to pick up the book.Move on to combinations if neededIf single-word titles arent working for you, then start to combine the words from the list. Nothing is off limits at this point and break out a thesaurus if need be to find more words. Try for as many titles, combinations, and so on as you can. It can be adj-verb, noun-verb, or other combinations. The titles can be long, or they can be a few words, but they should evoke something and say something about your book.Some great two-word books are Animal Farm, The Alchemist, and The Help. Longer titles that do well are all of the Harry Potter novels, and most of the novels written by Robert Jordan, speci fically his Wheel of Time series. Though, they all have the same genre in common. Theyre all fantasy novels, and readers of that genre do expect a level of flair and length to the novels and their titles. The only bad idea is the one that isnt put into the list. Once you feel that youve made a hefty list of titles, try to pick out twenty possible titles, then put that list away for at least a day.Now, mull it overCreating this list and putting it away for at least a day allows you to mull things over in your mind as youre working on other books, your life, or just vegging out. The other thing that happens is that you come back to the list with an open mind and fresher set of eyes. This helps to add more combinations to the list and then will allow you to reduce the list to about five or fewer titles.Now comes the harder part, which is to ask others what they think about the titles youve come up with. The great thing about asking for an opinion is that its helpful to see what others think about the titles. The bad thing is that sometimes people are all over the place with which titles they like, and it can clutter things in your mind. Write down what people say or have them write down their impression of the titles youve created. By doing this, you can get a better sense of what your titles convey to your readers.With the list of other book titles, see if any of the titles youve created could fit on that list. Use that list along with the impressions that people had about your titles to start narrowing down the titles over a couple of days or more. This should not be a quick process, and sometimes it could result in going back through the process again to create more titles.Determining your books title is not a quick process. Photo by Filios Sazeides on UnsplashFinally, narrow it downOnce youve narrowed your choice down to a couple of titles, then you can start asking yourself some additional questions. Some of these could be, does the title convey the same ton e as the book? Does the title convey the correct genre? Does the title match the period of the book? Does the title pop? Would people be attracted to it if they saw the spine of the book? And one of the most important questions, would the reader have an idea of what the book is about just from the title of the book?The last thing that you should do with your title or titles is make sure that the title isnt too similar to the titles on your list or too generic. Having a title thats too similar to other titles could create confusion among readers. That is the last thing a new author needs, or even an established one. You dont want your title being confused with another and having people start reading your novel expecting something completely different. Or, that they dont pick your book up because they think that its something that its not.As far as a generic title, they dont sell well. They lack the wow factor that causes them to fly off the shelf or become the biggest download for eB ooks. People arent going to be drawn to something that sounds too generic because it wont spark their interest. Titles are the start of the reading process, and they need to motivate the reader to pick up the book.Once youve answered all of the questions and made sure that the title isnt too similar to other titles or too generic, then you have a title. Take time to celebrate your accomplishment because this isnt a simple process to go through. Working titles are great, but its better to start off the search for a publishing house or an agent with a well-thought-out title that speaks to the heart of the book. The closer a book is to completion, the more likely agents and publishers are to accept it.

Tuesday, June 30, 2020

The Effects of Bodybuilding and Anabolic Steroids on the Body - Free Essay Example

Anabolic steroids have been one of the forefront issues in bodybuilding and weightlifting since 1954 when Russian Olympic weightlifters were given artificial testosterone in order to improve their performance. (CESAR) Since then bodybuilders have continued to abuse anabolic steroids in order to increase muscle mass. Anabolic steroids function by increasing the amount of testosterone in the body which decreases the amount of time necessary for muscles to recover from a strenuous workout. This allows bodybuilders to work out more in a decreased amount of time. To account for this, different competitions have been created some where contestants are allowed to use anabolic steroids and others where only natural bodybuilding is allowed. There is a large amount of research that has been done on this topic as the science surrounding it has been around since 1935 when German scientists first discovered how to create artificial testosterone. It was in 1956 after Russian Olympic weightlifters were found to be using artificial testosterone to improve performance that American scientists Dr. Zeigler created what is now referred to as anabolic steroids. (CESAR) There is still a large social stigma surrounding the use of anabolic steroids as earlier forms of the steroids had many negative side effects such as mood swings. These side effects have continued to be at the forefront of public discussion of steroids despite the fact that modern forms of steroids have failed to have the se side effects. There are several studies that have found the reasons that people can be drawn to steroids and the side effects of modern versions of anabolic steroids. One of these studies was performed in 2018 by Charlotte W. Greenway and Claire Price. In this particular study Greenway and Price studied the origins and changes in motivation for long term users of anabolic steroids for users in the United Kingdom. Their purpose was to determine the reasons why those who were long term steroid users had started to use the steroids and why they continued to use them. The eight long term users were all interviewed and asked several questions surrounding their use of steroids. These questions ranged from when they started to use steroids, how long they had used steroids, their reasoning behind starting to use steroids, and if they planned to continue using steroids. From these questions, the heads of the study found that overwhelmingly, the main reasons that these men started using steroids was that they had either been uncomfortable with how their body looked or had become frustrated with lack of results from steroid free weight training. In the discu ssion they discussed how to prevent new users of anabolic steroids. The main point they made was surrounding the industries that drove these individuals to steroids in the first place. As these individuals mainly cited muscular dysphoria (the belief that to make one feel better about ones body relies in muscle gain and weightlifting) as the main reason for their use, the study cites using the industry to discourage those who suffer from muscular dysphoria from turning to steroids as a solution to their problem. While there is no issue with normal weightlifting and exercise to make one feel better about their own body, it lies in the media portraying men who hold physiques that are impossible for the normal person to obtain as the pinnacle of attractiveness. Another study that surrounded the use of steroids was carried out in 2013 by Gisella Hanley Santos and Ross Coomber. This study was also performed in the United Kingdom and interviewed participants about why they started using steroids, and their practices with steroids. The particular questions they asked were about ? ¬?rst experiences of steroid use; types of steroids and other PIEDs used; motivations; sources of knowledge on steroids and injecting; current using and injecting practices; accessing needles; side effects; accessing steroids; and views on harm reduction strategies (Santos and Coomber 2016). The purpose of this study was to explore pathways into steroid use, motivations behind use and behaviors around steroid use. This study also found that the reasons why individuals began to use steroids varied slightly but mainly revolved around being uncomfortable with their own bodies and/or dissatisfied with the results of standard non-steroid assisted weightlifting. They also found that many of the participants had little to no previous knowledge of steroids before they started to use them. The study also found that several groups of steroid users tended to differentiate themselves from other groups of steroid users. For example, older users of steroid users claimed to have concerns about younger steroid users, believing that they were inexperienced and were misusing steroids, even though they reported that they were using steroids in similar amounts and in the same ways when they themselves began using steroids. This study also outlined methods for preventing new users of anabolic steroids. These methods included creating peer lead interventions for steroid users as well as creating programs that educate potential users about the addictive potential of steroids as well as the negative side effects of using steroids. This study also discussed educating individuals on how to get the results they desire without using steroids such as effective workout meth ods and dieting. There have also been many studies performed on the adverse effects of anabolic steroids. One particular study conducted by C. Maravelias et.al. outlined several of these effects. The purpose of their study was to compile an almost complete list of possible adverse effects of the continued misuse of anabolic steroids. One particular instance of what could be considered misuse would be what is known as stacking. Stacking is when users combine several different types of steroids in order to get more results from the use. In order to compile this list, they used several other studies that had been performed on specific types of steroids as well as users who had participated in stacking. In addition to this they also studied individuals who had used steroids over the years and interviewed them on their particular side effects from steroid use. From this study as well as studying results from other studies, they found that there is a wide variety of adverse effects that can occur from ster oid use. Some of the main adverse effects surrounded effects on reproductive systems. These included in males decreased reproductive hormones and impotence, in females menstrual irregularities and breast atrophy. These particular effects are due to many popular steroids containing the hormone testosterone. When artificial testosterone is introduced in males, the testicles stop producing testosterone so when steroid use slows down or ceases altogether, the testicles are unable to produce the testosterone which is necessary for many male reproductive systems to function. There are also several adverse effects for the psychological health of steroid users. These psychological effects include mood swings and depression which are also brought on by the increased level of hormones in the body. Users can also experience addiction to steroids which is partially assisted by the muscular increase that users experience when using steroids. The common phenomenon of runners high occurs when work ing out. After a workout the body releases dopamine which creates feelings of euphoria. This addictive feeling is also paired with the physical results of using steroids while weightlifting. As many of those who use steroids are drawn to use from having muscular dysphoria and a desire to have a better-looking body. In conclusion, there have been many studies performed surrounding anabolic steroids. Many of these studies have focused solely on the reasons that people are drawn to use steroids in the first place. These studies have all found similar results, which are mainly that the people who are drawn to steroids suffer from some form of muscular dysphoria. Causes for this range from bullying to idolization of normally unobtainable physiques in the media. There have also been extensive studies on the adverse effects of using anabolic steroids. These effects range from decreased function of reproductive systems in both male and female users to psychological effects that include mood swings, depression, and addiction. These adverse effects can almost always be linked to the increased number of hormones that are being artificially pumped into the bodies of steroid users. The negative effects of steroids have been studied since their creation and rise to popularity in the mid 1900s. Despite this, and common public knowledge of the adverse effects of anabolic steroids, there continues to be a widespread use in bodybuilders both professional and amateur who wish to have better results from their weight training. In order to prevent new users of steroids, it has been determined that peer lead support groups need to be implemented where people who have already been active steroid users can warn potential new users of the possible adverse effects of steroids. As well as this these peer lead support groups would be able to offer advice for these weightlifting amateurs so that they can get the results they want in a healthy way that does not involve the potentially harmful use of anabolic steroids. These results are backed up by years of extensive studies that have interviewed users of steroids both amateur and experienced who have given their testimonies as to why they used steroids and ways they believe that potential new users could be prevented from starting to use anabolic ste roids.

Thursday, May 21, 2020

Surveillance In George Orwells 1984 - 1219 Words

Surveillance, or a close watch kept over someone or something for a specific purpose, features prominently in George Orwell’s dystopian novel 1984. The book follows Winston Smith, a middle-aged man who lives in the futuristic society of Oceania, where the government of the Party, under the leadership of Big Brother, maintains strict control of the people and prevents free thought through propaganda, censorship, and surveillance. Winston tries to think freely while evading detection and succeeds for a time in having an affair with his co-conspirator Julia, but the Party eventually captures and re-educates both of them. Surveillance has also become a controversial issue in today’s society, as Heather Kelly discusses in her article â€Å"After†¦show more content†¦The nearly ubiquitous presence of telescreens in urban Oceania creates a constant fear of scrutiny among those who secretly harbor negative thoughts against the Party, precluding most free expression of thought because of the certainty of harsh punishment. Next, Winston encounters a second type of surveillance when his neighbor Mrs Parsons’s children pretend to confront him as a traitor during his visit to their apartment. After returning home, Winston reflects: â€Å"[her children] would be watching her night and day for symptoms of unorthodoxy †¦ hardly a week passed in which the Times did not carry a paragraph describing how some eavesdropping little sneak †¦ had overheard some compromising remark and denounced his parents to the Thought Police† (26-27). The Party trains Oceanic children through organizations like the Spies to zealously obey and promote the Party and to actively watch for and report any wrongdoing, even if the offender is their parent. In this way, it twists the natural parent-child bond into a tool for surveillance, destroying the exchange of free speech within the home environment and discouraging any hope of passing the principle of f ree thought onto the next generation. Finally, Winston mentions a third form of surveillance later on when he travels to a secluded woodland to converse freely with Julia: â€Å"In general you could not assume that you wereShow MoreRelatedGovernment Surveillance And Totalitarianism In George Orwells 19841593 Words   |  7 PagesThe Correlation of Government Surveillance and Totalitarianism in 1984 During the production of 1984, author George Orwell never envisioned a tangible reality housing the society he constructed. 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I will discuss today’s society’s use of words used in, 1984. The sources given are all relatable, but i have chosen these three, because I can give a better reasoning to how they are relatable. I must include Citations for all informationRead MoreA Literary Analysis Of 1984 By George Orwell721 Words   |  3 Pagesbook â€Å"1984 by George Orwell† it was written in 1948 as a thriller. 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Big Brother isRead MoreEssay on Society’s Influence on 1984 and George Orwell1391 Words   |  6 PagesSociety’s Influence on 1984 and George Orwell To say I accept in an age like our own is to say that you accept concentration-camps, rubber truncheons, Hitler, Stalin, bombs, aeroplanes, tinned food, machine guns, putsches, purges, slogans, Bedaux belts, gas-masks, submarines, spies, provocateurs, press-censorship, secret prisons, aspirins, Hollywood films and political murder (Bookshelf I). 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In 1984 the political manipulation of technology oppresses the peopleRead MoreAnalysis Of 1984768 Words   |  4 PagesChloe Gould Ms. Melnychenko English 1/F 12 October 2017 George Orwells vision coming to life The world today is becoming a 21st century 1984. 1984 by George Orwell foreshadows similarity between technology, safety, and language in todays world as well as in the picture of 1984’ society. The made up idea of telescreens, memory holes, different language, and safety probation have become to simmare to the present world. In Orwells work conclusions can be drawn that he definitely was pointing

Tuesday, May 19, 2020

The Immigration Reform And Control Act - 1145 Words

In the present day United States, we face many disputes. One of the big issues is immigration. Although many oppose so it, the historical experience of legalization under the 1986 immigration reform and control act, has indicated that a comprehensive immigration reform would raise wages, increase consumption, create jobs, and generate additional tax revenue, therefore in actuality really beneficial to the to the U.S.(Hinojosa-Ojeda). The fact is that nearly all unauthorized migrants still eventually succeed in entering the U.S despite tens billions of dollars spent to reinforce borders, which has caused commotion(Hinojosa-Ojeda). Decisions taken by the government upon this issue have not been handled well. The economic analysis in†¦show more content†¦Easter European â€Å"majority† would be actually larger that the Hispanic minority if they didn’t recognize them as white (Immigration: A). Immigration by far has been beneficial to U.S. illegal immigrants is helping the American economy (Immigration is). Enforcement only policies perpetuate unauthorized migration and exert downward pressure on already low wages, and toward a â€Å"virtuous cycle† of worker empowerment in which legal status and labor rights exert upward pressure on wages (Hinojosa-Ojeda). Illegals work under wage. Federal agent’s raided 60 Walmart stores in 21 states rounded up more than 250 illegal immigrants who were janitors in 2003. Low skilled immigrants have helped drive down low end wages (Akst). A more forward looking approach that puts all workers on a legal, even footing offers opportunity for a costless stimulus to the local economy that improves fiscal balances in the short term and lays the foundation for robust , just and widespread growth (Hinojosa-Ojeda). Legalizing currently unauthorized immigration and creating flexible legal limits on future immigrating in the context of full labor rights would raise wages, increase consumption, cr eate jobs , and generate additional tax revenue and increased consumer purchasing power, which benefits the public treasury and the U.S. economic growing. When it comes to potential global power and influence, numbers can matter a great deal (Immigration: A).

Wednesday, May 6, 2020

Stem Cell Research Essay - 1001 Words

Stem cell research is a growing field and it has brought major changes to the medical field, and could bring many more. There is no way to say at this point what all could be done with stem cells. The more research and the more technology just gives stem cell research an opening with no end. What is a stem cell? A stem cell is a cell that is undifferentiated, which means it can develop into any type of cell. There are three places stem cells can be obtained. They can be obtained from adult cells, bone marrow cells, and embryonic cells. According to the article on the website for The National Institute of Health on Stem Cell Research, stem cell research has been going on since the 1950’s (http://stemcells.nih.gov/info/basics/basics4.asp).†¦show more content†¦The second type of stem cell comes from bone marrow. Although extracting bone marrow stem cells results in some painful destruction of bone marrow, it is rich with stem cells. Obtaining stem cells from the periphe ral system does not damage the bone; however it does take longer to obtain the stem cells. In many cases time is an important factor which is why more adult stem cells are used rather than peripheral stem cells. The third type of stem cell is embryonic stem cells, and this is where the ethical concerns come in to play. The embryonic stem cells are extracted from an embryo before it has a chance to become differentiated. Although embryonic stem cells are some if the best stem cells to work with, because of where they come from, some people feel this crosses the line of ethics, because they feel the physicians are trying to play God. Physicians can also get stem cells from the umbilical cord. Some families have umbilical stem cells stored, just in case there is a need for them in the future. Since stem cells can be used in so many areas of medical treatment, it is ashamed that there is such a controversy over this. Stem cell research could be life changing or life saving because of al l the new things that can be done with stem cells. According to CBS News; body parts can now be manufacturedShow MoreRelatedStem Cell Research : Stem Cells1338 Words   |  6 Pages Stem Cells Stem cells are cells that are found throughout the human body. They reproduce over a long period of time without changing. Stem cells can produce specialized cells, such as brain, muscle or lung cells. Stem cells in the last few years have recently made a big debut because medical professionals have discovered so many unique qualities to stem cells. They are on the cutting edge of medicine because of all their uses and the qualities that make them so unique from any other cell in theRead MoreStem Cell Research : Stem Cells941 Words   |  4 PagesStem cells have the extraordinary power to develop into several body cell types during early growth and development. (Stem Cell Basics). Stem cells are either embryonic: from a human fetus, or somatic: from an adult (Stem Cell Basics).These cells can be used to rebuild body tissue, treat diseases, and even cure others. They can be more effective in treatment of illness than the common treatment, such as therapy or medication. Stem cells a re potentially more medically effective than traditional treatmentsRead MoreStem Cell Research : Stem Cells1416 Words   |  6 PagesSTEM CELLS In this report, I mainly focused on Stem-Cells. You will read about Stem-Cells and its history from the moment this term was known. Also, you will know the Sources, properties, and the types of Stem-Cells. In addition, you will know some of the pros and cons researches about Stem-Cells. Stem-Cells are cells that have the ability to divide and multiply and renew itself. †¢ Sources of Stem-Cells: 1- The first source is Bone Marrow. 2- The second source isRead MoreStem Cells And Stem Cell Research1310 Words   |  6 Pagesnonspecialized cells which have the potential to create other types of specific cells in order to survive? Those cells are called Stem Cells and they are very crucial to develop organisms. Stem cell research is a subject that most people in the world have a different viewpoint on. Some view the issue of stem cell research and stem cell therapy as morally wrong and a crime against humanity, others view the study of stem cells as the next step in modern science (Reeve.) I think in some twisted way, stem cellRead MoreStem Cell Research : Stem Cells1261 Words   |  6 Pagescure diseases. Now we have stem cell therapy. Stem cells promise future cures for many currently considered to be â€Å"incurable† diseases, but with more research, we can overcome the controversy surrounding this this topic and help people live longer, improve their quality of life, and save many many lives. To understand the big hype about stem cells, one must know what a stem cell is. Stem cells have specialized functions that have the potential to become any type of cell in the body. According toRead MoreStem Cell Research : Stem Cells1416 Words   |  6 PagesDana Moua English IV 25 April 2016 Stem Cell Research What are stem cells? Stem cells are undifferentiated cells that are found in multicellular organisms. The reason for scientist’s interest in stem cells is because of the possible applications of using them. These stem cells can be used to regrow organs/tissues. By using stem cells, scientists may be able to find cures for different cancers, certain genetic diseases, and different physical trauma damages. They can be used to treat a varietyRead MoreStem Cell Research : Stem Cells999 Words   |  4 PagesSTEM CELLS WORKING TO SPECIALIZE INTO CARDIAC CELLS Once the stem cells are delivered near the damaged areas of the heart, the regeneration of cardiac (heart) cells is possible. There is a lack of understanding on how or why specifically the stem cells turn into heart cells. â€Å"Recent studies indicated that the benefits associated with adult stem cell injection might come from paracrine effects, the effect of a nearby cell sending chemical and electrical signals to the stem cell, and not from myocardialRead MoreStem Research On Stem Cell Research1747 Words   |  7 PagesEnglish 111-36 25 November 2014 Stem Cell Research Stem cell research has cultivated a new, miraculous study in the health field. The study has led to an increase in curing diseases over the past couple of decades. Before stem cell research, diseases were destroying and devastating lives continuously on end. With the use of stem cells in modern time, diseases are no longer taking control of lives. The innovation in biomedical technology, such as stem cell research, has greatly impacted the understandingRead MoreStem Cell Research : Stem Cells1999 Words   |  8 Pagesregenerative medicine, commonly known as stem cell research. Stem cells are undifferentiated cells within the body that have the capability to specialize into any tissue. They are most commonly found in cord blood, bone marrow, organ donations, placenta, and embryos . Stem cells are seen by some as a new miracle treatment, encouraging many countries to invest in their research. The transfer of information, often shared through scientific reports and research, puts this topic in a highly internationalRead MoreStem Research On Stem Cell Research1271 Words   |  6 Pages! ! ! Stem Cells Research ! ! ! ! ! ! ! Jabaree Shipp English III NCVPS Mrs.Gallos 8, December 2014 ! ! ! ! ! ! Throughout most of our lifetime on Earth many have pondered the thought of how they and the things around them have been created. They wondered what makes grass grow to what makes themselves grow mentally and physically. Through extensive research and major advancements in technology over these years, decades, and centuries we still have no answer to our own questions. But, we do however

The Romantic Movement Of William Wordsworth And Samuel...

INTRODUCTION The Romantic Movement was introduced around1820 to America; this movement overlapped with the period of national development. Romantic philosophies looked at art as spiritual elements of nature and used metaphors as an inspiration. Nature was a significant theme for the duration of this period since supernatural things began in our imagination. Many sonnets were created using freedom of thought however these writings soon shifted to an imagination method (natural surroundings) from a structured method (surroundings) (add cite) During this era poets express their feelings for the love of poetry by conveying nature in their writings. Nature is considered an authoritative characteristic that motivates poets to write subjective poems that reflect on solidity and God. William Blake, William Wordsworth and Samuel Taylor Coleridge were amongst the Romantic poets who published revolutionary Lyrical Ballads that illustrate the association of human relationships with nature (ADD CITE). According to (ADD SOURCE HERE), these famous poets were categorized by the transformation in their theme and writing style. They are recognized as First Generation Romantic poets because they have a tendency to emphasis on certain aspects of individuals, events and objects. Unlike, some Second Generation Romantic poets like Percy Bysshe Shelly and John Keats whose writing styles are center on the personification of individuals, events and objects. First generation poets use tangibleShow MoreRelatedPoetry and Poets of the Romantic Move ment1688 Words   |  7 PagesIntroduction Poetry in the Romantic Movement constituted an aspect of rebellion against the enlightenment principles as the poets of the time portrayed. The likes of William words worth, Samuel Taylor Coleridge and Williams Sister, Dorothy Wordsworth constituted some of such poets whose influence in the world of literature not only helped portray their relationship with nature and the world but also presented a form of relationship which existed between them and those close to them. As reflectedRead MoreSamuel Taylor Coleridge: English Poet Essay1111 Words   |  5 Pages Over the years great writers have influenced literature in many ways from Shakespeare to Samuel Taylor Coleridge. Coleridge was a groundbreaking poet whose idea of poetry remains the standard by which others in English are tried. He was notably responsible for new German demanding philosophy. His talks about imagination remain the component of institutional criticism. All the while his infrequent notations on language helped develop Cambridge English in the 1920s. He is described as a literaryRead MoreThe Rime Of The Ancient Mariner878 Words   |  4 PagesAncient Mariner is a poem by the English poet Samuel Taylor Coleridge. Coleridge and his friend, William Wordsworth, put together a collection of their work called Lyrical Ballads. It contained Coleridge’s famous poem Rime of the Ancient Mariner. This collection is widely recognized as the initiation of the shift towards modern poetry and British Romantic literature. Although the poem’s deliberate use of a ntiquated language differed from romantic poetry’s use of modern language of the time, itRead MoreRomanticism : Romanticism And Romanticism1141 Words   |  5 Pageshave been many literary movements. Although Romanticism and Modernism differ in their styles, values, and ideology, they were both important periods in literature. Romanticism was a literary movement during the late 18th century until the early 19th century that had an emphasis on the imagination and emotions. The movement moved through every country in Europe, Latin America, and the United States from approximately 1750 to 1870. However, France did not see the movement until the 1820’s. RomanticismRead MoreThe Concept of the Individual in Literature of the Romantic Period1762 Words   |  8 Pagesliterature of the Romantic period influenced the genre, and in particular how this was a response to the rationalization of nature and neglect of the individual upheld by the Enlightenment Movement. In order to demonstrate this, a close analysis of some poetic works by Samuel Taylor Coleridge, William Wordsworth and William Blake will be examined. The Romantic period placed great importance on creativity, imagination and the value of the self, Wordsworth and Coleridge were particularly influentialRead More Samuel Taylor Coleridges Life and Achievements1007 Words   |  5 PagesWhat defines a poet? Samuel Taylor Coleridge was one with a brilliant mind whose talent for poetry went beyond the ordinary. Poets, such as Coleridge, were described as delusional artist whose poems were hard to grasp by the common man. Samuel Taylor Coleridge was a complex lyricist, convoluted philosopher, but most importantly, he was human. As stated, â€Å"Coleridge achievements have been given more widely varying assessments than that of any other English literary artist† (Leonard 15). Coleridge’sRead MoreThe Romantic Period : An Explosion Of Artistic Energy From 1790-1820 Essay1160 Words   |  5 PagesThe Romantic Period was an explosion of artistic energy from 1790-1820, which began in Germany and quickly spread to the United States, almost all of Europe, and Latin America. Those in this time idealized nature and embr aced the uncivilized, and imagination was a key component to their writing. Steven Kreis, author for The History Guide writes, â€Å"†¦one power possessed by the Romantic†¦was imagination†¦Ã¢â‚¬  (Kreis 1). The idea was the rejection of the Enlightenment and the acceptance of individuality andRead MoreRomanticism And Its Influence On Our Own Era1250 Words   |  5 Pages Romanticism was a specific, complex, widespread movement in thought and culture. It continues to have a huge influence on our own era’s poetry, novels, songs, films and sometimes our entire philosophy of what life is about. This kind of Romantic is always written with a capital â€Å"R†- don’t confuse it with the the narrower, Hollywood style, small ’r’ idea of romantic† that means related to being in love! Romantic (capital ‘R’) thoughts and values are something different and further-reaching. RomanticismRead MoreOde Of Man And Nature By William Wordsworth And Samuel Taylor Coleridge974 Words   |  4 PagesOde to Man and Nature Romanticism was a movement in the arts that flourished in Europe and America throughout much of the 19th century from the period of the French revolution in 1789. The writers of the Romantic era admired nature and celebrated the divinity of creation. William Wordsworth and Samuel Taylor Coleridge were the two great poets of the Romantic period and it was the effort that they put together that created some of the greatest works romantic in poetry during the nineteenth centuryRead MoreRomanticism1649 Words   |  7 PagesRomanticism in the Nineteenth Century The Romantic period followed the era of logical, philosophical, and social movement in the 17th to 18th century. However, as the 19th century began, Romanticism came into the light with a new perspective that intrigued the people. It stressed emphasis on emotions and imagination while also helping to realize the importance of self-expression. The American Romanticism movement illustrated inspiration, bias and predominance of individuals in the nineteenth century

Body Shop Proposal Free Essays

Proposal Outline (4%) Proposition Statement:____________________________________________ This proposal aims to produce a 4-as campaign in Seventeen to promote The Body Shop Bath body products to audiences aged 15 – 19. P1: Proposition (2 paras) I. The Body Shop is currently lacking in advertisement directed towards teenagers even though sales would be greatly boosted if they can manage to appeal to them. We will write a custom essay sample on Body Shop Proposal or any similar topic only for you Order Now A. This is because they choose to focus on targeting working adults which is leaned towards a mature image and does not appeals to teens. B. They will lose the potential to increase their sales volume if this continues. II. There are three main possible themes that we would like to propose. A. Firstly, â€Å"Fire† will be emphasising on the strong yet feminine aspects of the product. B. Secondly, â€Å"Earth† will bring attention on the environmentally-friendly nature of the products C. And lastly, the â€Å"Air† theme showcases the comfort level of the products. D. This is a proposal for an advertisement spread in Seventeen selling The Body Shop Bath Body products. ?There is a choice of three themes for the campaign, â€Å"Fire†, â€Å"Earth†, and â€Å"Water†. The recommended products for the 4-ad campaign are to be bath shower gel, body lotion, body butter, and body scrub. P2: Potential (3 paras) I. The Body Shop is currently lacking of advertisement directed to teenagers. A. For a cosmetics retail company, The Body Shop noticeably lacks of photographs of models with beautiful hair and perfect skin, which would attract attention of teenagers. B. Currently, The Body Shop is targeting working adults and the advertisement that they made is leaned more towards a mature image. This image does not appeal to teenagers. II. The Body Shop does not appeal to teenagers and in doing so, it loses a huge number of potential customers. A. Teenagers are not attracted to The Body Shop because of a lack of celebrity representation. B. With the lack of advertisement, targeted audience will not be encourage to trial purchase, brand switch and develop brand loyalty towards The Body Shop. III. Sales would be greatly boosted if The Body Shop were able to appeal to teenagers. A. The Body Shop will be able to maximise it’s profits because Singaporeans teenagers aged 15-19 are very willing to spend money on body products. B. Products such as body products could easily allow the consumer to develop brand loyalty towards the brand because they would have develop a habit for using our brand’s product. This results in repeated purchases and promotes sales in long term. P3: Possibilities (3 paras) I. The first theme, â€Å"Fire† theme will emphasize the strong yet feminine aspects of the product. A. â€Å"Fire† will pitch the products in a sexy yet elegant way, appealing to girls who want to be seen as confident and independent women. B. For example, in the Body butter advertisement, we can feature a model clad in only lingerie and high heels and applying body butter on her body. This would suggest that one would feel confident with their body after using our products. The main colour of this advertisement will be red, black and white to give off a Parisian feel, which represents elegance, yet at the same time emphasizes on the fiery and bold aspects of the theme. II. The second theme, â€Å"Earth† will focus attention on the environmentally friendly nature of the products. A. Products would come across as environmental and relaxing under the â€Å"Earth† theme and would appeal to both males and females because it makes them feel comfortable. B. The advertisement for bath shower gel portray a model unwinding in a bathtub full of soapy water, implying that she had just used the product and suggest that one would feel relaxed after using the product. The background of this advertisement could be a natural setting filled with trees and plants to emphasize on the nature aspects of the theme. III. The third theme, the â€Å"Air† theme, will showcase the comfort level of the products. A. Under the â€Å"Air† theme, products would be pitch as simple yet lasting comfort, appealing to both genders because of the theme’s purity and freshness. B. One example of a body lotion advertisement under the â€Å"Air† theme is to do a compare and contrast of a model who applied the body lotion in the morning and the same model looking energetic and fresh at night to represent the lasting effects and the comfort level can be seen through the model’s cheerful appearance. The advertisement would be in pastel colours to emphasize on the theme’s purity. P4: Proposal (3 paras) I. We have decided to go with the â€Å"Earth† theme because it highlights the key feature of our product and will be effective in attracting our target audience’s interest. A. The Body Shop unique selling point is being environmentally friendly and it is also what the audience associate The Body Shop with. By going along with this theme, audience are able to identify The Body Shop because our concept will be consistent. B. B. Our target audience have a very hectic lifestyle and by portraying a product, which comes across as relaxing to them is a very feasible idea because it is what the target audience need and that is also what they are looking for. This will thus increase sales of the products. II. We have rejected the â€Å"Fire† theme because it doesn’t specifically appeals to our target audiences. A. The â€Å"Fire† theme might seem over-mature to our target audiences and they would not want to be associated with such image. B. The â€Å"Fire† theme might also be inappropriate and clashes with The Body Shop image because The Body Shop has always emphasize that beauty can be achieve even without baring a lot of skin. II. We have also rejected the â€Å"Air† theme because it’s concept is very common in Body products. A. The concept of comfort in a body product is not unique and thus, would not be effective in attracting the targeted audience as it doesn’t stand out. B. Audiences are easily able to find cheaper alternatives with the same benefits. *Total number of paras: 11 (do not create any more paragraphs†¦ it’s 11, no more, no fewer) How to cite Body Shop Proposal, Essay examples

Constructive Capitalization Operate Leases -Myassignmenthelp.Com

Question: Discuss About The Constructive Capitalization Operate Leases? Answer: Introduction The main purpose of this report is to analyze two companys financial report which belong two different industries. The companies which are selected for this report are Sirtex Medical ltd and Altech Chemical ltd. The report will also be analyzing specific areas of the financial statement and a comparison will be made between the two companies. Overview Sirtex Medical Limited is an Australian company which is engaged in providing medical treatment to the society. The company also provides medical services to the society and treats patients. The company specializes in radioactive treatment for inoperable liver cancer. The company has its headquarter situated in Australia and the company was established in 1997. (Sirtex.com 2018). The other company which is selected for this assignment is Altech Chemical Ltd which has its headquarters in Australia and it is also listed in the Australian stock exchange (Altechchemicals.com, 2018). The company is engaged in providing material and supply of minerals. The company specializes in the production of alumina. The company is engaged in exploration and mining activities. Concept Leasing is the process of financing which is used by the companies in day to day business. In a lease agreement, the lessor gives the right to use the property of the lessor to an individual who is known as lessee for a certain rate of interest. Nowadays lease agreement are used by businesses extensively for business purposes. The application of leases are more prominently used in airline industry, retail industry and shipping industries (Schallheim, Wells and Whitby 2013). Some of the airline business are also in the business of leasing the aircraft which is used in the business. Generally leases are of two types operating leases and financial leases. Operating leases is the lease which is of a short term basis and which is used by businesses to acquire equipment on short term basis. Generally the useful life of the asset acquired in an operating lease is more than the term of use of the lease. As per the previous standard on leasing operating leases were not disclosed and represent ed in the balance sheet of the company. Financial leases are more frequently used in business where assets are brought by the lessor in order to finance theses to the lessee for a certain rate of interest. Financial leases are recorded in the financial reports of the business. Company Analysis of Leases As per the balance sheet of Sirtex Medical ltd, the terms of leases of the company are that the lease payments for operating leases, where all the risks and benefits remain with the lessor and charged as expenses in the period in which such expenses are incurred. All leases are recognized as a liability and amortised accordingly on the straight line basis as per the policy of the company. Sirtex Medical ltd has recently replaced AASB 117 with the new lease standard AASB 16 which recognizes all leases as liability and are accounted for on balance sheet, other than short term and low value leases. The new lease standard provides new effect on the definition, application, sales and back accounting of lease transactions (Cornaggia, Franzen and Simin 2012). The new standard also requires proper disclosures of the same in the annual reports of the company. As the management has implemented the new AASB 16 currently so the effect on the financial report is not ascertained completely. Howeve r the management expects the following changes will take place: Significant increase in the leases assets and financial liabilities in the balance sheet. The value of lease assets will decrease more quickly than lease liabilities due to the effect of reported equity EBIT as shown in the profit and loss account will be higher as former leases interest will all be part of the finance cost of the business. The consolidated balance sheet shows that the company has leases in Sydney, Singapore, Germany and also in United States. The duration and the remaining useful life of such leases are shown in the figure below: As per the annual report of Altech Chemical ltd for 2016, shows that the company has leases in the financial statements. As per the companys policy such leases are recognized as operating or financial leases based on the economic substance of the lease which reflect the risk and benefits associated with that particular lease. The company policy is to recognize the leases as per the old standard of the company and apply straight line method of amortization on such leases. The company plans to introduce AASB 16 from 1st January 2019, till then the old standard will be used in order to recognize leases. As per the management of Altech Chemical ltd AASB 16 will introduce change in the management by not differentiating operating and financial leases from each other. The management of the company is of the view that the new standards implementation will be affecting the Groups financial statement but the exact estimate of impact is not possible to predict. As per the annual reports of the company for 2016, the company holds various mineral leases which they can use for exploration. The company is in the production of minerals and production of alumina. Literature Review As per studies show that as per the old standard on leases there are two types of leases which are recognized. One is the capital leases or finance lease which is shown in the financial statements and another is off balance sheet leases which are operating leases which are not recorded in the balance sheet of the company (Altamuro et al. 2014). In an article it is shown that a large number of business uses off balance sheet leases or operating leases in order to strengthen their balance sheet as the level of debts are not shown in such a balance sheet. Various time series data show such similar results (Cornaggia, Franzen and Simin 2012). Another study which was conducted on Hong Kong fast food industry shows the problem of implementation of the new standard of leasing. The lease was introduced by IASB in order to tackle the problems which the previous standard faced. The other aim was to ensure that the financial statements reflect true economic reality of the company (Tai 2013). A recent study shows that a research was conducted on how much amount of operating leases companies uses in order to finance their activities. The research was conducted on the top 40 JSE listed companies. The aim of the research is to show how the new standard on leases will impact such companies (De Villiers and Middelberg 2013). An investigation was undertaken to the effect of capitalizing operating leaseson firms immediacy to their debt covenant violations. The results of analysis show that the US companies uses such leases as instruments for generating capitalization in the companies (Lee, Paik and Yoon 2014). Measures and Findings As per the analysis of the above area on the lease of both the companies the following recommendations can be suggested which are given below: Sirtex Medical Limited has implemented the new standard AASB 16 which records all kinds of leases, however Altech Chemical has not yet implemented the new standard and therefore the company should implement the new standard as soon as possible earlier than 2019. The operating leases of Sirtex limited is much more as compared to Altech limited which can be reduced as with the implementation of the new standard the cost of the company will also be increasing. Both company uses straight line of amortization of such leases Earning per share is that portion of profit which can be attributed to each and every issued share capital of the company. In other words Earning per share(EPS) is the amount of profit per share which the investors of the company receives as dividends. As per the formula EPS is calculated by dividing Profit after tax (PAT) by the total number of shareholders of the company. a company which has high EPS is capable to provide dividends to the public or it can use this profits as retained earnings and reinvest in the business for the further growth of the business (Zeitun and Tian 2014). This is also a measure for profitability of the company. many investors use this EPS of a company to marketing decisions whether to invest, retain or sell the shares of the company. The EPS of the company is shown in the financial report of the company. EPS is shown in two parts Basic EPS and Diluted EPS. Basic EPS is the amount of profit which is available for the common shareholders of the company dur ing a reporting period whereas Diluted EPS considers the convertible shares also. These convertible shares of the company consist of preferred shares, convertible debentures, stock options. Company Analysis of EPS As per the analysis of the Sirtex Medical Limiteds financial report, the company has a growing EPS. The company has been targeting the earing per shares growth as the target of the company. The growing rate of Earning per share of the company will definitely be improving the performance of the group. Increasing earning per shares reflect that the company has increasing returns on the capital which was contributed by the shareholders. The basic earning per share of the company is 93.7 cents which has increased from the previous year eps which was 71.4 which shows the growth of the company in terms of EPS. As per the balance sheet of Altech Chemical ltd, the EPS of the company is subdivided in basic and diluted EPS. The basic earning per shares is calculated by dividing net loss by the weighted average number of shares of the company. The diluted earning per share is calculated by dividing net loss by weighted average number of shares and also dilutive potential shares. The basic EPS of the company is in negative figure .0008 which has slightly improved from the previous year figure. While analyzing the EPS of both the companies it is easily depicted that the EPS of the Sirtex ltd is much better than the EPS of Altech ltd. The basic reason for this is the Altech ltd has incurred a loss in the year 2016 as well as 2015, thus the EPS depicts a negative figure. The Eps of any company is a performance indicator of the company which the investors consider in the business. It is also an indicator for the investors whether to invest in the stocks or not. Thus investors and stock brokers consider the Eps of the company which has a growing Eps rate in order to invest in them (Sumangala 2012). Earning per share of any company is considered to be an important factor in order to determine the share price and value of the firm. Recent studies show that most of the investors take their decisions about investing in a stock on the basis of the EPS which the company has acquired (Islam et al. 2014). Any company is required to show the Eps of the company in the financial statements. The earning per share is divided into basic Eps and Diluted Eps (Jorgensen, Lee and Rock 2014). Earning per share is that portion of profit which can be attributed to each and every issued share capital of the company. In other words Earning per share(EPS) is the amount of pro fit per share which the investors of the company receives as dividends. As per the formula EPS is calculated by dividing Profit after tax (PAT) by the total number of shareholders of the company (Bonaim 2012). Measures and Findings As per the analysis of the above area on the earning per share of both the companies the following recommendations which can be provided are for Altech Chemical ltd. The company needs to improve their earning per share as this is an important indicator of how the company is performing. In addition to this the company needs strategies which can result in growth rates of Eps like Sirtex ltd. The liabilities of the company include the current and non current liabilities as per the balance sheet. The current liabilities consist of all the liabilities which have to be paid off with in a period of one year or even less such as trade payables and the non current liabilities includes liabilities which are of long term nature such as long term debts. Trade payables or the creditors which gives money or supplies to the company for credit (Kapan and Minoiu 2013). Long term debts on the other hand are also credits which the business takes for a longer period say 4 to 5 years or even longer. Company Analysis As per the financial statement of Sirtex Medical Limited, the company has current liabilities which includes trade payables and others, current tax liabilities and provisions. The total of trade payables and others show a figure of $28090000 for the year 2016. The break up of trade payable is $16296000 and the other payable as shown in the notes of accounts is $11794000. Then comes the current tax liabilities of the business which refers to the liabilities which relates to income tax of the company. The current tax liability of the company as per the financial statement of 2016 shows $7239000. The provision refers to the amount which is kept aisde keeping in mind for some future loss or expenses which the company might have to incur in near future. The provisions are both of short term nature and long term nature. The short term provisions of the company includes provisions for long service leaves, provision for clinical studies, provision for legal settlements and miscellaneous prov isions. The figure of the provision show a figure of $7009000 which is the total of the above mentioned provisions. The long term provisions of the company shows that the provisions amount is $1153000 as shown in the notes to accounts of the company. As per the balance sheet of Altech Chemical ltd, the liabilities section of the balance sheet shows that the company has only current liabilities in the balance sheet. The current liabilities of the company consist of trade and other payables, loan which is short term in nature and provisions. The current payables of the company show an amount of $348326 which is almost twice of the figure which was shown as trade and other payables in previous year. Trade and other payables is a combination of trade creditors, PAYG payables and other creditors of the company. The figure of provisions which is made up of provision for annual leave is shown at the amount of $62672 in the notes to accounts. The loan of the company which was $815000 which was at 8.15% interest rate in 2015 has been converted into fully paid ordinary shares of the company resulting in the issue of 13813565 shares of the company. Liabilities are shown in the balance sheet of the company which will always match with the asset side total of the balance sheet as per the double entry system. In a recent study it is shown how banks effectively maintain and manage their liabilities (Kreicher, McCauley and McGuire 2013). A study shows the impact of the 2008 financial crisis on companys trade payables. The impact of a financial crisis on the company performance was significant. In such a situation the availability to get credit from business becomes more and more difficult. The financial crisis had a negative impact on the performance of the company. However this impact was lower for firms which had trade payables in the balance sheet during the pre crisis period (Kestens, Van Cauwenberge and Bauwhede 2012). Another journal on banking and finance states that some of the business uses trade payables and trade receivables strategically in business to gain a competitive advantage for the business. If proper control on t rade payable and trade receivables are maintained than the business can attain growth by the use of such resources (Ferrando and Mulier 2013). A study shows that the bank sectors during a sample were subjected to different accounting rules with respect to provision less loans (Bushman and Williams 2012). Another journal shows the accounting for financial instruments which are used by businesses in respect to loan. As per the FAS these accounting for loans are done with the help of this standard (Ryan 2012). Measures and Findings As per the analysis of the balance sheet of both the companies the following measures can be suggested to the both the companies. Sirtex Medical Limited has both current liabilities and non current liabilities. The company has recorded various types of provisions in the balance sheet which relates to the activities of the business. The company has long term loans in the business. Then comes the current tax liabilities of the business which refers to the liabilities which relates to income tax of the company. The company needs to control the trade payables of the business and ensure these does not exceeds benefits associated with it. As per the balance sheet of the Altech Chemicals ltd, the company does not have any non current liabilities which is quite understandable as the company is trying to avoid risks which non current liabilities of the company bring into the equations. The current liabilities of the company consist of trade payables and provisions. A loan which was taken by the company in the year 2015 of $815000 was converted into equity share capital by the business. The company is trying to avoid the risks and getting into profit ways again as the business has been earning losses from two years that is 2016 and 2015. The company needs to control of the trade Intangible assets refer to the fictitious assets of the company which are shown in the balance sheet of the business. In other words the assets of the company which are intangible in nature are known as intangible assets. These types of assets of the company includes Goodwill, trademarks, patents and copyrights. Goodwill refers to the investments which the business undertakes in order to get some future benefits of the company. Goodwill are of two types internal goodwill and purchased goodwill which the companies purchases. Patents refers to the technological know how which the business may possess. The trade marks and copyrights refer to the business marks and product rights which the company has acquired for the business or developed the same. As per the analysis of the Sirtex Medical ltd, the company has certain intangible assets already in the balance sheet. the company during the year has generated internal intangible assets which is expenditure on a research phase of the project which are capitalized by the company. Development costs and certain clinical trial costs have been capitalised to the extent they satisfy the recognition criteria for internally generated intangible assets. The Group uses its judgment in continually assessing whether development expenditure meet the recognition criteria of an intangible asset. The company consist of the following intangible assets which are intellectual property, internally generated asset, software and assets work in progress. The following intangible assets are also subjected to amortization. The intangible assets of the company consist of software which is shown at cost which is subjected to amortization which will give the net figure of $2399000. The internally generated in tangibles is valued at $76153000 in 2016 and the company shows its intellectual property at $151000. The total intangibles assets of the company is shown at $68027000 and there has been certain additions which were made to intangible assets and a certain part of the intangible assets were amortised which gave a net figure of intangible assets of $82821000. As per the balance sheet of Altech Chemical ltd, the company does not have any intangible assets in the balance sheet of the company. The balance sheet of the company does not show any intangible assets. An article aims at supporting the management in the strategic planning of investments on critical value drivers, taking into consideration their impact on competitive advantage and the cumulative investments made on them. As investment of the company increase there is a high probability that the companys reputation and goodwill of the company will also increase (Greco, Cricelli, and Grimaldi 2013). Another article shows how effective management of intangible assets can help leading Russian food retail business to gain competitive advantage in the business. If the intangible assets of the company are used in an effective manner than the company make a brand name and also earn goodwill for the business as shown in the case of the Russian leading food retail business (Ivanov and Mayorova 2015). Intangible assets refer to the fictitious assets of the company which are shown in the balance sheet of the business. In other words the assets of the company which are intangible in nature are known as intangible assets. These types of assets of the company includes Goodwill, tra demarks, patents and copyrights (Andrews and De Serres 2012). A study shows the value and effects of changes in goodwill accounting in a European environment. International Financial Reporting Standard (IFRS) 3 substituted accounting rules that emphasized goodwill amortization which will then be keeping the balances of the goodwill low. Goodwill accounting under IFRS 3 largely relies on manager fair value estimates of acquired company. Using data of Sweden, we show that goodwill amortizations were not value-relevant prior to the adoption of IFRS 3. However, impairments reported in addition to amortization were significantly related to stock returns during that period (Hamberg and Beisland 2014). Measures and Findings As per the analysis of the financial reports of both the countries, Sirtex Medical Ltd has intangible assets in the balance sheet which are either internally generated or purchased by the company. The company consist of the following intangible assets which are intellectual property, internally generated asset, software and assets work in progress. Development costs and certain clinical trial costs have been capitalised to the extent they satisfy the recognition criteria for internally generated intangible assets and such has been developed by the business as internally generated goodwill of the company. in comparison to this the company Altech Chemical Limited doe not have any intangible assets as the balance sheet of the company does not show any such assets. The company Altech ltd needs to generate a goodwill for the business as this is also an indicator whether the firm is looking from a future perspective or not. Conclusion The report considers the annual financial reports of two companies which are Sirtex Medical ltd and Altech Chemical ltd. As per the findings from analyzing the four areas of the business of both companies which were Leases, Earning per shares, Liabilities of the company and intangible assets of the company, Sritex Medical Limited is better placed in comparison to Altech Chemical ltd. Sritex company has growth in EPS which is a sound financial indicator of the business whereas Altech ltd does not have such sound indicators and has incurred losses for the past two years. Reference Altamuro, J., Johnston, R., Pandit, S.S. and Zhang, H.H., 2014. Operating leases and credit assessments.Contemporary Accounting Research,31(2), pp.551-580. Altech Chemicals Limited - High Purity Alumina Producer. (2018).Altechchemicals.com. Retrieved 11 January 2018 Andrews, D. and De Serres, A., 2012. Intangible assets, resource allocation and growth: A framework for analysis.OECD Economic Department Working Papers, (989), p.0_1. Bonaim, A.A., 2012. Repurchases, reputation, and returns.Journal of Financial and Quantitative Analysis,47(2), pp.469-491. Bushman, R.M. and Williams, C.D., 2012. Accounting discretion, loan loss provisioning, and discipline of banks risk-taking.Journal of Accounting and Economics,54(1), pp.1-18. Cornaggia, K.J., Franzen, L.A. and Simin, T.T., 2012. Managing the balance sheet with operating leases.Available at SSRN,2114454. Cornaggia, K.J., Franzen, L.A. and Simin, T.T., 2012. Managing the balance sheet with operating leases.Available at SSRN,2114454. De Villiers, R.R. and Middelberg, S.L., 2013. Determining the impact of capitalising long-term operating leases on the financial ratios of the Top 40 JSE-listed companies.The International Business Economics Research Journal (Online),12(6), p.655. Ferrando, A. and Mulier, K., 2013. Do firms use the trade credit channel to manage growth?.Journal of Banking Finance,37(8), pp.3035-3046. Greco, M., Cricelli, L. and Grimaldi, M., 2013. A strategic management framework of tangible and intangible assets.European Management Journal,31(1), pp.55-66. Hamberg, M. and Beisland, L.A., 2014. Changes in the value relevance of goodwill accounting following the adoption of IFRS 3.Journal of International Accounting, Auditing and Taxation,23(2), pp.59-73. Islam, M., Khan, T.R., Choudhury, T.T. and Adnan, A.M., 2014. How earning per share (EPS) affects on share price and firm value.European Journal of Business and Management,6(17), pp.97-108. Ivanov, G. and Mayorova, E., 2015. Intangible assets and competitive advantage in retail: case study from Russia.Asian Social Science,11(12), p.38. Jorgensen, B.N., Lee, Y.G. and Rock, S., 2014. The shapes of scaled earnings histograms are not due to scaling and sample selection: Evidence from distributions of reported earnings per share.Contemporary Accounting Research,31(2), pp.498-521. Kapan, M.T. and Minoiu, C., 2013.Balance sheet strength and bank lending during the global financial crisis(No. 13-102). International Monetary Fund. Kestens, K., Van Cauwenberge, P. and Bauwhede, H.V., 2012. Trade credit and company performance during the 2008 financial crisis.Accounting Finance,52(4), pp.1125-1151. Kreicher, L., McCauley, R.N. and McGuire, P., 2013. The 2011 FDIC assessment on banks managed liabilities: interest rate and balance-sheet responses. Lee, B., Paik, D.G. and Yoon, S.W., 2014. The Effect of Capitalizing Operating Leases on the Immediacy to Debt Covenant Violations.Journal of Accounting and Finance,14(6), p.44. Ryan, S.G., 2012. Financial reporting for financial instruments.Foundations and Trends in Accounting,6(34), pp.187-354. Schallheim, J., Wells, K. and Whitby, R.J., 2013. Do leases expand debt capacity?.Journal of Corporate Finance,23, pp.368-381. Sirtex.com. (2018).Sirtex - US. [online] Available at: https://www.sirtex.com [Accessed 24 Jan. 2018]. Sumangala, J.K., 2012. Impact of Earnings per share on Market Value of an equity share: An Empirical study in Indian Capital Market.Journal of Finance, Accounting and Management,3(2), p.1. Tai, B.Y., 2013. Constructive capitalization of operating leases in the Hong Kong fast-food industry.International Journal of Accounting and Financial Reporting,3(1), p.128. Zeitun, R. and Tian, G.G., 2014. Capital structure and corporate performance: evidence from Jordan.

Friday, April 24, 2020

The Frog and the Nightingale Essay Example

The Frog and the Nightingale Essay Once upon a time there was a frog who croaked away in Bingle Bog. Every night from dusk to dawn, he croaked on and on. Other little animals around loathed his voice but they were left with no choice. The crass cacophony; a very loud and unpleasant noise blared out from the sumac tree. At whose foot the frog sang till the break of dawn. The stones, prayers, sticks, insults, complaints and bricks could not silence the frog’s determination to display his heart’s great pride and joy. One night, in the moonlight cool and pale, a nightingale perched upon the sumac tree.She casted forth her melody and the frog sat dumbstruck in complete silence. The whole bog starred towards the sumac tree totally interested that they could not think of anything else; and at the end of the song they all clapped at her. The ducks had swum and the herons waded to her as she sang beautifully. Out of jealousy and ill-will and a solitary loon wept beneath the light of the summer moon. Toad, teals; a small duck; and tiddlers were all captured by the voice of the nightingale and cheered her on. They were all filled with fascination and delight.They all cheered, ‘Bravo’, ‘Too Divine’ and ‘Encore! ’ The nightingale that was not so used to such applause got up once more and sang till dawn. The next evening when the nightingale shook her head and twitched her tail, she closed one of her eyes, fluffed one of her wings and cleared her throat to sing, she was startled by a croak. She enquired from the frog who proudly admitted that he owned the tree and had been long known for his baritone. The frog was not too keen in praising the nightingale, and said that the song was too long, though the technique was fine and lacked a certain force.The nightingale was greatly impressed and flattered to encounter a critic of such note who can discuss her art and throat. Though the song was not so divine, at least it belonged to the nightingale. The heartless frog told the nightingale that it was not much to boast about. Without proper training which he or a few others could supply, the nightingale would remain a mere beginner. With a proper training she would be a winner. She said that the frog was like Mozart, the great musician, in disguise who had come to earth before her. The frog would charge her a modest fee for training her which was not too much as to hurt her.Now the nightingale was filled with inspiration. She was very pleased and excited and got fired up with both art and adoration. She sang with a great passion. She became a huge success and a celebrity. Many animals from many miles around came to hear the nightingale sing. The frog with great accuracy counted the heads of animals and charged an admission fee from each of them. The next morning it was raining and he began her vocal training. The nightingale could not sing in this kind of weather but the frog insisted that they could sing together. The frog asked the nighting ale to put on her head covering and the badge of honour.Both the frog and the nightingale sang together for the full six hours. Then the nightingale started shivering, her voice became hoarse and she started quivering. She was indeed deprived of sleep but in the night her throat revived. The honored crowd who came to hear the nightingale sing included the Owl of Sandwich, the Duck of Kent, Mallard and Milady Trent, Martin Cardinal Memphisto and the Coot of Cristo. The frog saw them glitter with both sweet and bitter joy. The frog had sold her songs for silver, yet he still scolded her so that she might practice even longer till her voice grew stronger like his.The frog told her that in the second song during the previous night, she became nervous in the middle. He asked her that she should try and make the public happier by giving those better sharps and Trillings and should also aim at increasing the money since she still owed him sixty shillings. Day by day, the nightingale grew m ore sorrowful and pale. Night after night her tired song became quick and unsteady and had jumps in between the birds and the beast grew tired in hearing such a dull sound. The income from the ticket window fell greatly. The nightingale became addicted to free applauses. Singing into the night gave her no more delight.The frog was furious with the nightingale. She was too brainless on the stage and must use her wits and fashion to feed her lungs with passion. The nightingale trembled and was terrified to fail. She was blinded with tears and when she puffed up to sing she burst a vein and died. The frog said that he tried to teach her but she was too stupid, too nervous and too tensed. The poor bird should have understood that one’s own song is one’s own song. That is why the frog could sing with confidence in his own elegant style. The unpleasant voice of the frog went on and on without any rival in the bog.

Wednesday, April 15, 2020

How to Use a Sample Reflective Essay on a Portfolio Project

How to Use a Sample Reflective Essay on a Portfolio ProjectIf you are looking for a sample reflective essay to use as a portfolio project, then this article is for you. We will look at some sample reflective writing styles and discuss what to include in your portfolio project. It is also our intention to discuss a practice exercise that can help you achieve a high level of reflection within the process of creating your portfolio.A reflective essay on a portfolio project is a vital part of completing an application form. Such a project will help demonstrate your abilities as a writer and your ability to complete projects. However, it is important that a reflective essay should be constructed from the heart, using the skill of reflection. In order to do this, you need to first write a reflective essay with the question on though.The question on though is used by writers to start the project from a place of question. A writer will place the question on though as a way of starting their project and giving the reader a small glimpse into their work. To get started with the question on though, you simply begin the essay with a statement or question. You might begin by asking yourself 'Why?' Another way to begin your question on though is to begin by asking 'What?'This question on though is actually one of many possible ways to begin your reflective essay. You can find examples on the internet and in books. You might choose to ask yourself questions like 'Why am I doing this?' or 'What does this task have to do with me?'After you have decided on a question on though, you need to write a reflective essay on a portfolio project. This project will be part of your portfolio and is important to the final evaluation of your project. In order to do this, you need to follow a method of reflection that will help you reflect on what your project has to do with you. You might begin by writing about the event, 'When I was younger...' Or, you might begin by reflecting on your feel ing of accomplishment.If you want to continue to reflect after you have begun your reflective essay on a portfolio project, you might wish to place the question on though in a number of different places throughout the piece. You might start the piece by thinking about the feeling of being a beginner, then reflect on the events of your past life, and finally begin by thinking about your feeling of accomplishment. The question on though is a great place to start a reflective essay because you give the reader a clear view of where you are in your life.Writing a reflective essay on a portfolio project is an important skill that will help you succeed. It is always important to complete a project with a high level of reflection. However, when the time comes to do this on a portfolio project, the reflective essay on a portfolio project can end up looking pretty bad. Here are some tips on how to avoid such a situation.If you are having trouble finishing your reflective essay on a portfolio project, consider using a reflective writing style to help you complete your project. Writing with a reflective style can help you avoid a lot of the common pitfalls that many writers face when working with a reflective essay. Furthermore, if you are a writer who writes several reflective essays on the same project, the reflective writing style can keep your pieces cohesive. So, if you are a reflective writer and you are struggling with a reflective essay on a portfolio project, consider using a reflective writing style to help you complete your project.

Tuesday, March 17, 2020

These Greco-Roman Curses Were the Best Form of Ancient Revenge

These Greco-Roman Curses Were the Best Form of Ancient Revenge Imagine youve just discovered the one you love has been cheating on you with the laundry girl from down the block. Furious, you want to get your vengeance. But youre not going to sink so low as to kill that young tart, are you? No, youre going to ask the gods to do your work for you! Instead, head to the marketplace and have a scribe write down a curse on a tiny scrap of lead. He asks the powers above - or, as well see, below  - to jinx her bowels. Bury that scrap of lead - pierced with a nail to fix its power- on which the scribe wrote somewhere sacred, and youve achieved your revenge! These mysteriously magical leaden texts were called  defixiones, or curse tablets. On a  defixio,  one would  invoke a god or psychopomp (spirits who carried the message to the underworld) in order to influence an individual, group, or animal against their wills; thus, they’re called binding spells. As noted in The Oxford Handbook of Ancient Greek Religion, the focus is not on torment or destruction ... but on laming and putting out of action. In fact, the way the text in defixiones  is set up is legal in nature, a contractual agreement between the gods invoked and the supplicant. Such formulae and phrasings were used in most of the defixiones, regardless of place of origin. These tablets appeared across the Greco-Roman world- and the places it conquered and influenced, from Syria to Britainfrom the Iron Age to the first few centuries A.D. More than 1500 of them have been discovered to date. Many of them have been at  religious locations where temples stood during Greek and Roman times. For example, at Bath in Roman Britain,  defixiones  Ã¢â‚¬â€¹ were deposited in  the watery domains of Sulis Minerva, the protectress of that sanctuary; they were put there because the tablets requested for that goddess to  answer that request. The ones in Britain, especially Bath, mostly dealt with theft and were Romano-British cultural  hybridization at its finest; read more about that here. Other tablets would be placed in graves or pits, presumably because the supplicants were requesting help from infernal spirits or  powers residing in the underworld, like Persephone or Hecate; one would  imagine that, if a curse tablet requested physical harm or death on a person, a grave would be an ideal spot to put that  defixio. Perhaps most significantly, the  defixiones  proved to be some of the few examples we have of writing produced by non-elites in the Greco-Roman world.  They presented a contrast to the writings of many Roman historians that, rather than day-to-day concerns of love and life, concentrated on affairs of conquest and monumental inscriptions that only the rich could afford to set up. Just check out this insane tomb that Romes richest banker built for himself. Cursing Everyone and Everything When wishing for the gods to affect someone negatively in a  defixio, the supplicant might want any number of things, positive or negative, to happen. They could request that a rival be killed or fall sick, or that someone not fall in love with another person. As curse tablet expert Chris Faraone noted in Ancient Greek Love Magic,  these arent technically love spells, since they dont request that somebody fall head over heels for them; instead, it is designed to reduce the competition, by inhibiting the words, the actions, and even the sexual performance of a rival. Or, if a woman isnt into a guy, the supplicant requests that the beloveds movements be restricted so that shed love only him. Heres one example: Seize Euphemia and lead her to me, Theon, loving me with mad desire, and bind her with unloosable shackles, strong ones of adamantine, for the love of me, Theon, and do not allow her to eat, drink, obtain sleep, jest or laugh...Burn her limbs, live, female body, until she comes to me, and not disobeying me. If she holds another man in her embrace, let her cast him off, forget him, and  hate him; but let her feel affection for me... Another prime instance of creepy binding/erotic magic: Spirits of the underworld, I consecrate and hand over to you, if you have any power, Ticene of Carisius. Whatever she does, may it all turn out wrong. Spirits of the netherworld, I consecrate to you her limbs, her complexion, her figure, her head, her hair, her shadow, her brain, her forehead, her eyebrows, her mouth, her nose, her chin, her cheeks, her lips, her speech, her breath, her neck, her liver, her shoulders, her heart, her lungs, her intestines, her stomach, her arms, her fingers, her hands, her navel, her entrails, her thighs, her knees, her calves, her heels, her soles, her toes. Spirits of the netherworld, if I see her wasting away, I swear that I will be delighted to offer a sacrifice to you every year. People also utilized curse tablets to influence pretty much anything they wanted. In order to secure a win, a charioteer paid for inscribed tablets hat requested the gods ensure victory for their team and to destroy their enemies. Check out one that read: Bind the horses whose names and images/likeness on this implement I entrust to you: of the Red (team)... of the Blues. .. Bind their running, their power, their soul, their onrush, their speed. Take away their victory, entangle their feet, hinder them, hobble them, so that tomorrow morning in the hippodrome they are not able to run or walk about, or win or go out of the starting gates, or advance on the racecourse or track, but may they fall down with their drivers... The evidence for curse tablets isnt just archaeological. Literary sources suggest that Emperor Augustuss stepson, Germanicus, one of the most famous generals of his time, died because of poison and a curse; rumor had it that defixiones bearing his name, along evidence of other negative magics, were buried underneath his floorboards.