Catherine and Rodolphos relationship Essays

Catherine and Rodolphos relationship Essays Catherine and Rodolphos relationship Paper Catherine and Rodolphos relationship Paper [he stoops, handles and with strain gradually raises the seat ever more elevated, getting to his feet nowâ and he changes what may seem like a glare of caution into a grin of triumph, and Eddies smile evaporates as he assimilates his look] Reading that, I discovered resembled a running discourse of the finish of the scene. It is an extremely ground-breaking hardly any lines and an extraordinary method to end a demonstration, with such a cliffhanger. It is practically similar to a story in itself. Despite the fact that this activity was managed with no words, Eddie realized what Marco was flagging. Eddie had gone excessively far and Marco was securing his child sibling. Marco, who was ordinarily a calm, independent and pleasant figure, was currently addressing Eddies authority in light of the fact that Eddie had damaged his. The Italian energy for equity comes through again as Marco brutally ensures his sibling. Marco had emerged and with extraordinary quality, everybody was presently addressing Eddies authority. These stage headings choose everything about how every character in the scene ought to be. This bearing specifically helps the entertainers truly getting them into character. Since I have been watching the remainder of my group, including myself, showcase certain concentrates structure the play, I have seen the various manners by which individuals decipher the stage bearings and depict their character. One sets, showcased the scene where Alfieri and Eddie talk about Catherine and Rodolphos relationship, and the central issue is Rodolpho gay? I found that the scene begins as an edified, quiet discussion, yet as the collaboration stretched, Eddie turned out to be exceptionally serious, while Alfieri remained quiet. The pair were enthusiastic, and open to acting before the class and that was appeared all through their presentation. When watching them, and following the play simultaneously, I went over next to no stage bearings, however the pair had entered their own, indicating activity and energy for their parts, and every others. They had the option to pass on the characters emotions quite well and had the option to peak the presentation well, utilizing their own stage headings and the first ones. I might want to see proficient on-screen characters showcase the scene so I can do slight correlations which could assist me with seeing all the more unmistakably how others decipher stage bearings. Entertainers are additionally confronted with analogy stage headings, for example, the one underneath from page 66. Both Eddie and Rodolpho are depicted as creatures, representing a creatures primitive desire to show power. [They resemble creatures that have torn at each other and separated without a choice, each sitting tight for the others mood] At the point when I read that, it struck me as being strange in light of the fact that it was so spellbinding and innovative. Stage bearings in every case simply used to be simply plunk down, grinning as she heads to kitchen entryway and so forth essential errands, however I had never observed a course that way. This returns us to the point I made before about how various entertainers decipher certain bearings. This article has caused me to welcome the utilization and significance of stage bearings, especially in this play. Regardless of whether they are as significant as words are up to you, the peruser.

Good Cause and Effect Essay Topics For Middle School

Good Cause and Effect Essay Topics For Middle SchoolGood cause and effect essay topics for middle school are needed in many different situations. Sometimes it's a simple study question that you need to answer, but sometimes it's a complex research topic, or a lengthy scientific debate. Either way, when you're taking your final exams, you want to have the right essay topics for middle school.Good cause and effect essay topics for middle school should help you understand the way things work in an academic setting. It can also show you how to create a very well structured argument that convinces others of your point of view. If you don't get this right, your grade could be lowered significantly.The meaning of good causes is a good subject for your essay topic. Many times, the purpose of something is not clear, so what exactly is its purpose? To help with this, it's important to be able to identify and understand your purpose and why it's important to you.Your first goal in writing good cause and effect essay topics for middle school is to discover what good cause is to you. This is where you put your focus, which means giving it some thought, and coming up with some ideas about what good cause means to you. That may sound scary, but it's one of the easiest ways to think about your goal, and it makes it much easier to identify with.Once you have some ideas about what good cause is to you, you can now go on to develop a great argument about why you believe this to be true. The truth is that good cause is all about evidence, which means using facts and other evidence to support your case. This doesn't mean that you have to prove that it's true, but it does mean that you need to show that it is the case by supporting your facts with credible proof.Good cause and effect essay topics for middle school are difficult to write because you need to be able to create a cohesive argument. You have to be able to follow through your arguments with references to the facts that yo u base them on. Once you get this right, you can proceed to write your paragraphs. A good rule of thumb is to make sure that the paragraphs all refer back to each other, because this makes your essay a lot easier to read.After developing a good cause and effect essays for middle school, it's important to determine the number of subjects you need to cover. Some people like to write their essay topics out of the gate, but others want to break them up into three or four sections, so they can write more quickly. It's also up to you how you're going to divide your essay topics.Good cause and effect essay topics for middle school will help you understand the way the world works and to learn how to plan your essay topics from scratch. Remember to keep the topic specific, and to use the proper words and language when writing.

Panic Attack Diary for Tracking Your Triggers

Panic Attack Diary for Tracking Your Triggers Panic Disorder Coping Print Panic Attack Diary for Tracking Your Triggers By Katharina Star, PhD facebook linkedin Katharina Star, PhD, is an expert on anxiety and panic disorder. Dr. Star is a professional counselor, and she is trained in creative art therapies and mindfulness. Learn about our editorial policy Katharina Star, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on January 27, 2020 Zero Creatives / Getty Images More in Panic Disorder Coping Symptoms Diagnosis Treatment Related Conditions In This Article Table of Contents Expand Overview Topics Coping Techniques Tips View All Back To Top Dealing with panic attacks can be difficult at times. However, coping with your symptoms may be a little easier when you have a better understanding of your triggers. An anxiety and panic attack diary can be a simple, yet effective way to track your experience with panic disorder to more easily manage your symptoms.?? Overview The purpose of a panic attack diary to track your triggers, symptoms, and progress to help you more effectively cope with your condition. All you need to get started is paper, a pen, and some quiet time to write down this information. Every time you have a panic attack, try to put some time aside later that day or week to record more information about your experience. Date each entry and write down how you felt physically, emotionally and mentally, what situation you were in, and how you coped with your symptoms.?? Topics Heres important information that may be helpful to write about in your panic attack diary: Physical Feelings Panic attacks are often accompanied by many different physical symptoms that can often vary from person-to-person. Some of the most common symptoms of panic attacks include shortness of breath, excessive sweating, chest pain, shaking or trembling, and feelings of numbness or tingling sensations.?? Once your next panic attack subsides, use your panic attack diary to record all of the physical symptoms you experienced. Ask yourself how you felt physically. It may be helpful to make a column labeled “Physical” where you can list all of your symptoms. You may initially think that you only felt a few physical sensations, but as you start writing them down, you notice that more come to mind. Thoughts, Fears, and Emotions Aside from physical symptoms, panic attacks are also often accompanied by many fearful thoughts and perceptions. People with panic disorder often report feeling afraid that they are going to lose control of themselves or perhaps even go insane. Intense physical sensations can also lead a person to fear that they are having a medical emergency or possibly dying. Feelings of depersonalization and derealization, in which the person feels detached from their physical selves and their surroundings, are also common perceptions that can occur during a panic attack.?? When tracking information about your last panic attack, it is important to reflect upon the thoughts and fears you experienced at the time. Where you afraid for your physical wellbeing? Did you feel disconnected from yourself or your surroundings? Also, record how you were feeling emotionally. Where you anger, sad, confused? Try to recall all of the thoughts, fears, and other emotions you felt and jot them down in your panic attack diary. Environment and Current Life Events The place or situation in which you experienced your panic attack can provide you a lot of information about your anxiety triggers. For example, through regularly tracking your panic attacks, you may notice that they often occur when you are in specific situations or events. Some typical panic triggers may include, driving or other means of transportation, large crowds, or confined areas. Also, make note of what is currently happening in your life. Did you just go through a major life transition? Are you going through a difficult time with a friend or family member or at work? Write down any life changes and events that have been taking place. This will help you notice how a potential pattern of increased panic attacks with the onset of additional stress and recent life changes. Coping Techniques Determine how you coped with your panic attack. Perhaps you used a specific technique, such as deep breathing, visualization, or other strategies to calm yourself down during a panic attack. You may have taken a certain medication for panic disorder to relieve your panic and anxiety.?? Record all coping techniques, medications, and other exercises you utilized to help get through your panic attacks. Additionally, write down any relaxation techniques that you have been practicing throughout the week. For instance, you may be using stress management skills or other practices, such as meditation, progressive muscle relaxation, prayer, or physical exercise to help you feel less anxious. Tips Keeping a panic attack diary will require some time and effort. Try to carve out some quiet time where you can focus on writing your experiences in your diary.Your panic attack diary can be a great resource for your process towards recovery. If you are getting professional help for panic disorder, it may be helpful to share this information with your mental health provider. This information can help you and your provider understand more about your triggers and treatment progress.If you feel that writing is not convenient or effective for your needs, try using some type of recorder instead. You can record all of your panic attack information and listen back to it later to better understand what is triggering you and what is helping you.The purpose of your panic attack diary is to track and review your progress. Don’t just write down your information. Rather, spend some time looking over your past entries and determine what triggers your anxiety and what strategies helped you cope wi th your symptoms.

The Wandering Map Activity Really Helped Me Set Everything...

The wandering map activity really helped me set everything out and figure out what has led to what in my life. I love planning and seeing things visually, as I am a visual learner, so this was honestly a good fit and little project for me to do. It helped me know a little better that I am where I should be and I should be majoring in English, based on my categories and themes. Some of the connections I probably would have never made so I am glad I am able to piece all of it together now. When I say it helped me know that I should be majoring in English, I don’t want you to get me wrong and think that I just randomly picked English out of all the options in front of me at the time. I wasn’t too far on the fence about not majoring in English and finding something else. Although, I did still have that little voice in my head that kept saying, â€Å"Hey, are you sure about this? You can’t even decide what Chic-Fil-A sauce to use for your fries and chicken nuggets.â €  Yes, thanks little voice, I am aware I am incapable of making any decisions. I really did feel as though English is the best fit for my interests though. I felt that then and I really feel that now after looking over the different categories and themes of my life. I’m still not that interesting and interesting things don’t happen to me, but I was able to pick and dig into my mind to put some things down and connect them. Let’s begin with my thought process. There I was sitting in my Spanish class waiting on class toShow MoreRelatedMy Education : Continuing My Educational Experience1990 Words   |  8 Pagescollege education exposes a person to new experiences and gives them ideas that improve their intelligences and make them a better learner. Gaining knowledge from professors who have experience in the field of my interest is what really excites me about college and has motivated me to join the Manor Early College High School program. In my case, I belie ve that rather than getting a job or joining the military college is my next step in life. I know that this choice will be extremely rewarding for my futureRead MoreCritical Thinking Assignment On Psychological Stressor5904 Words   |  24 PagesAssignment Question # Response 8 lines 11 point Times 9) I think that the psychological stressor is the most common amongst people. Throughout one’s life, there are many struggles and hardships. As the videos showed, there are so many types of people out in the world dealing with the same types of stresses to survive in the world in general. Even with the cultural and geographical differences, humans as a race share the ability to reason. Along with the emotional capacity that we have, we all haveRead MoreUshering in Church17462 Words   |  70 PagesLarry when he comes walking in. Let’s just get anybody.† You don’t want to get just anybody, because you don’t want an anybody offering. You have been selected as an usher; you are in the ministry of helps, employed by Almighty God. And God hath set some in the church, first apostles secondarily prophets, thirdly teachers, after that miracles, then gifts of healing, HELPS, governments, diversities of tongues. 1 CorinthiansRead MoreAutobilography of Zlatan Ibrahimovic116934 Words   |  468 Pagesside, on good days and bad. I also want to dedicate it to all the kids out there, those who feel different and don t fit in. Those who are seen for the wrong reasons. It s OK to be different. Continue being yourself. 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The authors would also like to thank the editor, the associate editor, and the three JCR reviewers for their scintillating thoughts, constructive comments, and useful suggestions. Finally, the authors thank V. Baba, who is the source of inspirationRead MoreArt as an Embodied Imagination22095 Words à ‚  |  89 Pagesauthor by the Faculty of Commerce at Concordia University. The authors thank V. Misic, V. Baslyk, and D. Gupta, who contributed in various ways to the preparation of this manuscript. Without their help the authors could not have accomplished what they set out to do. The authors would also like to thank the editor, the associate editor, and the three JCR reviewers for their scintillating thoughts, constructive comments, and useful suggestions. Finally, the authors thank V. Baba, who is the source of inspirationRead MoreHp Transformation Leadership21564 Words   |  87 Pagesimproving the management and flow of their business. Organizations are seen as learning by encoding inferences from history into routines that guide behavior (Levitt amp;March, 1988: 319) Today, organizational leadership enables companies to manage everything to be successful in their business, and to introduce a flatter organizational structure, which can lead to reduce costs and increase productivity. Organizational leadership means the process of improving actions of line managers and decision makersRead MoreInnovators Dna84615 Words   |  339 Pagesby e Innovator’s Dilemma and e Innovator’s Solution. Now e Innovator’s DNA shows where it all starts. is book gives you the fundamental building blocks for becoming more innovative and changing the world. One of the most important books to come out this year, and one that will remain pivotal reading for years to come.† Chairman and CEO, salesforce.com; author, Behind the Cloud â€Å" e Innovator’s DNA is the ‘how to’ manual to innovation, and to the fresh thinking that is the root of innovation

Superstition Superstition And Science - 1576 Words

A universally accepted part of our humanity that allows us to engage in a form of communication necessary to use our brains and imagination simultaneously. â€Å"Thales understood what happened and made use of the event to state the law of cause and effect perhaps, the most brilliant in insight of all time: for every physical effect, there is a physical cause. Causality abolishes superstition† (Park 31). Superstition and Science have created an interesting juxtaposition in life. Superstition is not based on reasoning, it is based on magic, culture, and support, in a time of uncertainty. CULTURE AND SUPERSTITION There are many different types of culture in today’s world. Superstition is a part of every culture regardless of what culture you†¦show more content†¦Do the fishermen really believe that? In most cases, no, but they are not willing to take the chance and defy the odds. In a similar case, Alex Fradera cited a â€Å"Famous chain letter that went through the journalistic community in the United States. Many knew that it was bunk, but they did not want to tempt fate by not copying the letter and sending it on† (3). Can we attribute the journalists forwarding the letter as not willing to defy the odds like the in the example of the fishermen? In Hong Kong, there is a wishing tree (a Banyan Tree). On the Chinese New Year oranges are pierced and threaded with string so that they can be thrown into the tree in hopes that you will have good luck. The higher in the tree you throw it the more likely you will have good luck. They also believe th at â€Å"The number 4 is unlucky therefore, buildings are not made with floors that end in 4 because it sounds like the word death in Cantonese† (Films Media Group, Superstitious Minds). Positive Superstition It is natural to believe in magic, after all we are taught this as children, think of Santa Clause or the Tooth Fairy. â€Å"A routine becomes superstitious when a particular action is given special, magical significance† (Vyse 177). The concept of positive superstition helps to reassure us. For those who believe in superstition, they believe it helps with the outcome of an event. As an example, a student chews gum to help calm theirShow MoreRelatedSuperstition Of Science, Religion, Harmful Superstition1312 Words   |  6 PagesSuperstition in the, â€Å"Joy Luck Club,† is a method used by the mothers to provide comfort and guidance to their daughters, or to scare the daughters into submission. In the book, many times do the mothers resort to using superstition to keep their daughters in line. For example, in page 164, Lena says,†Ã¢â‚¬  Aii, Lena,† she had said after that dinner so many years ago, â€Å"your future husband have one p ock mark for every rice you not finish.†Ã¢â‚¬  This of course scares Lena into finishing the rest of her riceRead MoreThe Theory Of Superstition And Science2050 Words   |  9 Pagesphysical cause. Perhaps this concept, â€Å"Causality abolishes superstition† (Park 31), is what leads us to entertain the thought that there may be a scientific reason for what happens. Superstition and Science have created an interesting juxtaposition in life. Superstition is not based on reasoning; it is based on magic, culture, and support, in a time of uncertainty. There are many types of culture in today’s world. 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Examples being: astrology, religion, luck, voodoo, ancient roman activities and prophecies. The major artifact science fights are superstitions due to science being logical as well as able to show linage between two events – superstitious activities cannot. They are used in everyday life by everyday people, whether it’s subconsciousRead MoreThe Elizabethan Era in England Essay1588 Words   |  7 Pages(Elizabethan Superstitions). Elizabeth ruled in a time of religious turmoil; both the Catholics and Protestants fought to be the official religion of England. (Elizabethan World View). Many people throughout England struggled to find the â€Å"correct† religion (Elizabethan World View). Religion was changing and so did science. During the late 1500’s science began to evolve; new ideas, concepts, and beliefs were starting to emerge (A Changing View). Magic was considered to be very similar to science in thisRead MoreSuperstitions : Superstition And Superstition1689 Words   |  7 PagesThere is a various amount of superstitions out in the world that people hear about, but what exactly makes a superstition? Is there a definition known throughout for One source says that they are â€Å"a belief or an action that is inconsistent with science and needs to be aimed at bringing good luck or avoiding bad luck† (â€Å"Superstitions: Why You Believe†). Superstitions themselves can range from any small action that someone does to help their chances. Whether it is a lucky pair of socks or avoidingRead MoreSuperstitions And Ghosts In The Elizabethan Era 1120 Words   |  5 PagesSuperstitions and Ghosts in the Elizabethan Era During the Elizabethan Era, many strange superstitions became common around Europe. Some of these are still evident in society today. Why do people think that black cats mean bad luck? 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Thesis Statement: In this essay I will uncover the history and origin of superstitions, common superstitions and what their meaning, and religion superstitions in todays society. Introduction A. Happy Birthday to you. Happy birthday to You. Happy Birthday Happy Birthday Happy

Volcano Free Essays

The evaporating of harmful gases, earthquakes, and some evidences from the manhole are the manifestations showed that an underground volcano was forming under the city. This means that there was already lava under the city and the ground cannot take the pressure anymore so it formed a volcano. The physical changes in the movie are the breaking of glasses from buildings, breaking of buildings, cracking of the ground, boiling of water from the pond, injured people, the melting of metal, and the falling down of some properties. We will write a custom essay sample on Volcano or any similar topic only for you Order Now The chemical changes are the burning of trees and people, formation of the volcano and its eruption, the ashfall, and the lava turning to rocks when mixed with water. These changes are driven by some factors in the environment such as the formation of gases underground, and the eruption of the volcano. The eruption affected the place by destroying buildings and properties, injuring people, loss of lives, and the panicking and crying of the citizens. I learned that we should always be alert, caring, trustworthy, and we should have teamwork and cooperation. We should be alert so that when disasters like this happen to our community, we’ll know what to do and we can evacuate safely. We should be trustworthy so that other people will believe us and we should trust one another. We should be caring and concerned to each other and other people. In disasters like this, we can do small heroic acts which can save lives of millions of people that means very big to them. We should do heroic acts not because we want to be recognized but because it came from our heart. Last but not the least, we should have teamwork and cooperation so that problems can be solved quickly and we can aim for success. How to cite Volcano, Essay examples

International Financial Reporting Standards free essay sample

How should NeedsSpace account for the two obligations noted as provisions in the lease agreement? ? Provision 1: â€Å"Lessor may require the lessee to perform general repairs and maintenance on the leased premises. † By entering the lease agreement, NeedsSpace (the lessee) becomes legally and contractually responsible for performing general repair and maintenance on the leased premises. Assuming that the lessee is required to make deposits to financially protect the lessor concerning the maintenance obligation by setting up a reserve, the guidance in ASC 840-10-05-9A through 840-10-05-9C states that the maintenance reserve shall be recognized as a deposit asset and reimbursed later when the required repair and maintenance is completed by the lessee. However, the provision in the lease agreement does not call upon the lessee to make deposits but simply requires the lessee to perform repair and maintenance on the leased premises. Alternative 1: Accrual Method Since there is a contractual liability for the lessee to perform general repair and maintenance, the maintenance requirement provision may be assumed as a present economic obligation, not just a future commitment. We will write a custom essay sample on International Financial Reporting Standards or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page If the fair value estimate of future maintenance expense can be measured with sufficient reliability, the provision may lead to recognition of an accrued liability for the repair and maintenance performance obligation at the inception of the lease. The accrued liability for the repair and maintenance can be reversed when payment is made or liability is created through the performance of the required repair and maintenance. Alternative 2: Direct expense method Another way to treat this provision would be not to recognize at the inception of the lease but directly expense the costs when the required maintenance is performed. Regarding the accrual method in Alternative 1, ASC 360-15-25-5 prescribes that â€Å"the use of accrue-in-advance (accrual) method of accounting for planned maintenance activities is prohibited in annual and interim financial reporting periods. This is consistent to FASB’s opinion shown in FSP AUG Air-1, which concludes that planned maintenance activities does not meet the definition of liability, and accrual method should not be used to account for those maintenance activities. FASB’s reasoning implies that accrual is not allowed as long as the definition of liability is met, even though the demand of maintenance is highly expected from the past experiences and the maintenance is planned accordingly. Although the AUG Air-1 allows the use of capitalization method and direct expensing method in the Airline industry practices, the maintenance requirement provision in the lease agreement above would be qualified for direct expensing treatment only, since â€Å"general† repair and maintenance would be expected to maintain the usability of the leased premises but not to increase their useful lives nor to provide other future benefits. Unless there is positive future benefit involved, repair and maintenance expense shall not be capitalized. Recommendation The appropriate accounting treatment of the provision depends on whether it meets the definition of a liability. The maintenance requirement provision in the lease agreement simply asks for the performance of general repair and maintenance by the lessee. However, it still is uncertain whether the situation demands repair and maintenance would actually occur; and how much costs would be incurred. Based on these facts and circumstances, it seems that the provision does not meet the definition of a liability. According to the most recent Project Update of Conceptual Framework – Elements and Recognition (Phase B), a liability should be an â€Å"unconditional† economic obligation, but the repair and maintenance requirement by the provision may not be â€Å"unconditional† in that the required maintenance would be performed only when it’s needed. Consequently, Alternative 2 is recommended, and the required repair and maintenance costs shall be expensed when actually incurred. Comparison to IFRS In IFRS, the maintenance requirement provision in the lease agreement may be considered as a contingent liability. In IAS 37, a contingent liability is defined as â€Å"a present obligation that arises from past events but is not recognized because (i) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or (2) the amount of the obligation cannot be measured with sufficient reliability. † Since the provision simply clarifies who is responsible for the repair and maintenance and not specifies the amount paid for the maintenance, the present obligation from the provision would not be recognized. A contingent liability under IFRS shall not be recognized but disclosed in the financial statements with a brief description of the nature, an estimate of financial effect, and an indication of the uncertainties involved. , and the possibility of an of contingent liability. ? Provision 2: â€Å"Lessor may require the lessee to remove all leasehold improvements such that the premise is reinstated to original condition. According to ASC 840-10-35-6, leasehold improvements in operating lease are capitalized and amortized over the shorter of (1) the useful life of the assets and (2) lease term, considering required lease periods and renewals. In the lease agreement above, no renewal option is provided; and the lease term of 10 years happens to be the same to the economic useful lives of the leasehold improvements. Therefore, the lessee’s expenditure for leasehold improvements should be capitalized and amortized over 10 years. Arguably, the fastest way to expense the costs related to this restoration requirement would be to treat the provision as a probable loss contingency situation with reasonably estimable loss amount. However, the lessee has neither the option to renew the lease nor the ability to negotiate for renewal. It means the loss from the removal of the leasehold improvements will certainly occur when the lease term expires in 10 years. In this vein, the restoration provision in the lease agreement may not be considered as a â€Å"contingency† situation. Although the amount of the obligation is less than certain, the amount is just an estimate, not a loss contingency with uncertainty regarding the realization of the loss itself per ASC 450-10-05-6. Accordingly, contingency treatment is ruled out in this case. Alternative 1: Asset retirement obligation method The lessee may consider that, due to the leasehold improvements removal provision in the lease agreement, a contractual obligation is created to restore the leased premise’s original condition when its lease term expires. Per ASC 410-25-25-4, this asset retirement obligation (ARO) should be recorded as a liability at its fair value when it is incurred and reasonably estimable. ASC 410-20-15-3(e) also prescribes that if conditional obligations of a lessee exist to perform a retirement activity in connection with leased property, the lessee shall account for the obligation as ARO unless it meet the definition of â€Å"either minimum lease payments or contingent rentals in paragraphs 840-10-25-4 through 25-7. Since the provision requires the performance of not the payment for – restoration to the original condition, it may not be included in the minimum lease payments. Consequently, the restoration requirement provision in the agreement may be accounted as ARO by the lessee. If the provision is considered as ARO, the fair value of a liability for ARO shall be recognized by increasing the carrying amount of the capitalized leasehold improvements per ASC 410-20-25-5. When the carrying amount of ARO changes after initial measurement or the related expense is made, they should be shown as an operating expense in the income statements per ASC 410-20-45-1. In addition, ASC 410-20-50 asks the lessee to make the following disclosures: * General description of ARO related to the leasehold improvements * Reconciliation of carrying amounts whenever there is a significant change in the components of (1) liability incurred, (2) liability settled, (3) accretion expense, and (4) revision in estimated cash flow. Alternative 2: Direct expense method Instead of recognizing as a liability, the lessee may consider the restoration cost as an expense to finish up the lease contract. If the lessee is allowed to pay the costs for removing its leasehold improvements to the lessor at the end of the lease term, the payment may be considered as executory costs, which happen to be incurred at the end of the operating lease. Executory costs, as indirectly defined in ASC 840-10-25-5, include costs such as insurance and maintenance expenses; and are normally recognized when incurred. Similarly, the costs to remove the leasehold improvements may be expensed when incurred at the end of the lease term. Recommendation Between the two alternative accounting treatment options above, ARO approach in Alternative 1 is recommended. Restoration requirement in the provision meets all the recognition criteria in SFAC No. 5 in that the provision in the lease agreement does create a legal obligation and a reliable measurement of the liability is attainable. Although the costs to be paid in the future related to the restoration would not be a fixed amount, it does not prevent per ASC 410-20-55-14 to determine the reasonable estimate of fair value for ARO. Therefore, the lessee shall recognize the ARO at the inception of the lease and amortize the restoration costs over the lease term. Comparison to IFRS In IFRS, the obligation to remove the leasehold improvements is referred as â€Å"decommissioning, restoration and similar liabilities† in IFRIC Interpretation 1. Similar to the way ARO increases the carrying amount of the related leasehold improvements, Subparagraph 16(c) of IAS 16 requires that initial estimate of restoration cost is included in the cost of the property, plant, and equipment item (assuming that the property is not used in the process of producing inventory). Consistent to the use of fair value in ARO to reflect the uncertainties in timing and amount of the liability, IAS 37 requires that the present value (if time value of money effect is material) of â€Å"the best estimate† is used to measure the restoration provision. Also, the carrying amount of the provision, including its reconciliation between beginning and ending balance, should be disclosed.

Free Essays on Scarlet Letter

Scarlett Letter In the Scarlet Letter, the author uses many different types of symbols to show what he has experienced as a young man, and what he has to say about the society during his time. The different settings of the story are ways in which he describes his environment and how it has treated him as a child. One symbol he uses a lot was the scarlet letter. The scarlet letter takes on different meanings as the course of the story progresses. It also takes on various appearances and symbolism.The letter changes from meaning 3adultery2 into meaning 3able.2 Not only does the letter symbolize Hester1s punishment, but it also serves as different personal meanings to the various characters in the story such as Chillingworth, Dimmesdale, and Pearl to name a few. In the Scarlet Letter, there are many different forms of the letter A , not only that, but the letter A also acquires a variety of meanings. Hawthorne describes the prison as 3the black flower of civilized society2 (p.48) Here he uses the build ings to describe the crime and punishment of his early life. And by using the symbol of a tombstone at the end of the story, he1s probably trying to say that crime and cruel punishment could lead to your death. He also uses the grass plot, saying that it is 3much overgrown with burdock,....and such unsightly vegetation2 (p.48) which symbolizes the things that make people corrupt and why these lead to them being in prison. He also uses the wild rosebush to symbolize 3....sweet moral blossom, that may be found along the track, or relieve the darkening close of a tale of human frailty and sorrow.2 (p.48). The author also gives somewhat of a dim, chill, social, unkind atmosphere to Puritanism. In Chapter 2 he describes by saying 3like a black shadow...grim and grisly...with a sword by his side, and his staff of office in his hand.2 (p.52).The letter A appears in a variety of forms and appearances. It is the elaborately gold-embroidered A on He... Free Essays on Scarlet Letter Free Essays on Scarlet Letter Evil In Nathaniel Hawthorne’s Writings Nathaniel Hawthorne, author of The Scarlet Letter and â€Å"Rappaccini’s Daughter†, uses the concept of evil as a main theme in some of his stories. â€Å"Rappaccini’s Daughter† is not a simple story focusing on a clear line separating good from evil. Instead, the story focuses on the gray area where good and evil overlap. In Rappaccini’s Daughter, Rappaccini, a scientist who â€Å"cares more for science than for mankind’, makes a solution to keep his daughter pure forever, therefore he is considered the evil in the story. In the Scarlet Letter, Roger Chillingworth is considered the evil, even though one could argue that many of the main characters in the story are sinners or are evil including all of the townspeople. The concept of evil is also shown in contrast to the concept of good in both stories. In The Scarlet Letter, one can argue that it is a romance as well as an evil novel, same can be said with â€Å"Rappaccini’s Da ughter†, where they contrast between beauty and evil. In Rappaccini’s Daughter, the theme that any man who touches Rappaccini’s daughter, without his approval will die, gives the story a sense thrill and evil. Rappaccini’s love for science gives him an image of a mad scientist, who sacrifices moral values in exchange for knowledge. He distorts nature and corrupts his daughter in order to satisfy his arrogant pride. This may be considered as pure evil, but he does this actually thinking that his daughter would benefit from his scientific experiment. In my opinion, this was a quest for knowledge and the need for power. By isolating his daughter, Rappaccini knew he could keep her ignorant and dependent upon him. The immense power he has given his daughter is ultimately for his own use and not to protect her.... Free Essays on Scarlet Letter The Scarlet Letter centers round the consequences of sin, especially shame and guilt. It is to be noted that the sin of adultery is, in itself, not the subject matter of the novel. In fact, the novel opens after the sin has been committed and Pearl, the offspring of the sinful, but natural, union is three months old. As Hawthorne himself states in the opening chapter, the novel is about human weakness and its resulting sorrow. Hawthorne's focus of attention is the effect the sin has on Hester and Dimmesdale. They constantly suffer from shame and guilt throughout the novel. Both of them lead joyless lives. Dimmesdale, however, suffers much more intensely than Hester. Hester is made to publicly acknowledge her sin. A scarlet letter "A" is permanently placed on her dress to symbolize her adultery, and she is made to stand on the scaffold with her baby for several hours of public humiliation. She becomes a social outcast of the Puritan society and lives in isolation on the outskirts of town. Pearl, her lively and uncontrollable daughter, is the daily living proof of Hester's sin. With pride, she dresses her daughter in brightly colored clothing and holds her on head up high. She also concerns herself with doing acts of charity and kindnesses for other people. Even though her life is difficult and drab, Hester, through her own doing, rises about the scarlet letter "A" on her chest. In complete contrast to Hester, Dimmesdale does not publicly confess his sin, and it eats away at him bit by bit. His health begins to fail, and his body is seized by nervousness. He hints at his sinfulness in the pulpit, but his congregation simply assumes he is being humble and honors him even more; this only increases his sense of shame and guilt. Chillingworth, who realizes that Dimmesdale is Pearl's father, adds to the minister's torture. Under the guise of help, the evil physician torments Dimmesdale daily. ... Free Essays on Scarlet Letter Chapter One: The Prison Door Summary A large crowd of Puritans stands outside of the prison, waiting for the door to open. The prison is described as a, "wooden jail...already marked with weather-stains and other indications of age which gave a yet darker aspect to its beetle-browed and gloomy front." The iron on the prison is rusting and creates an overall appearance of decay. Outside of the building, next to the door, a rosebush stands in full bloom. Hawthorne remarks that it is possible, "this rosebush...had sprung up under the footsteps of the sainted Ann Hutchinson, as she entered the prison door." He then plucks one of the roses and offers it to the reader as a "moral blossom" to be found later in the story. Chapter Two: The Market Place Summary The crowd in front of the jail is a mixture of men and women, all maintaining severe looks of disapproval. Several of the women begin to discuss Hester Prynne, and soon vow that Hester would not have received such a light sentence for her crime if they had been the judges. One woman, the ugliest of the group, goes so far as to advocate death for Hester. Hester emerges from the prison with elegance and a lady-like air to her movements. She clutches her three month old daughter, Pearl. She has sown a large scarlet "A" over her breast, using her finest skill to make the badge of shame appear to be a decoration. Several of the women are outraged when they see how she has chosen to display the letter, and want to rip it off. Hester is led through the crowd to the scaffold of the pillory. She ascends the stairs and stands, now fully revealed to the crowd, in her position of shame and punishment for the next few hours. Hawthorne compares her beauty and elegance while on the scaffold to an image of Madonna and Child, or Divine Maternity. The ordeal is strenuous and difficult for Hester. She tries to make the images in front of her vanish by thinking about her past. It is revealed ... Free Essays on Scarlet Letter Hawthorne’s introduction to the Scarlet Letter explains his experience(s) in his native town of Salem. He specifies what his goal for the reader is going to be. Spending a lot of his time at the Custom-House (a governmental building in Salem) he describes the atmosphere and diversities of the people who walk up those granite steps. His reason for creating the Custom- House short novel was to introduce a group of short works as well as the long story which was not yet completed, however, his publisher James Fields encouraged Hawthorne to let â€Å"The Scarlet Letter† stand alone. In his native town of Salem, he describes the Custom-House as a sort of old, unattractive building. He elaborates the physical sense of the buildings exterior with the American flag that hangs vertically and the banner of the republic on the roof which he describes as it â€Å"floats or droops, in breeze or calm.† But he gives an in-depth description of the bald eagle that hangs proudly over the entrance of the building. He states â€Å"......to warn all citizens, careful of their safety, against intruding on the premises which she overshadows with her wings: nevertheless, vixenly as she looks, many people are seeking, at this very moment, to shelter themselves under the wing of the federal eagle.† The many different people that came to the Custom-House as Hawthorne exclaims â€Å"made it a stirring scene.† as many as three to four vessels would arrive at a time usually from Africa or South America. They would come into the Custom-House tired and exhausted from long days on their voyages at sea.... Free Essays on Scarlet Letter Scarlett Letter In the Scarlet Letter, the author uses many different types of symbols to show what he has experienced as a young man, and what he has to say about the society during his time. The different settings of the story are ways in which he describes his environment and how it has treated him as a child. One symbol he uses a lot was the scarlet letter. The scarlet letter takes on different meanings as the course of the story progresses. It also takes on various appearances and symbolism.The letter changes from meaning 3adultery2 into meaning 3able.2 Not only does the letter symbolize Hester1s punishment, but it also serves as different personal meanings to the various characters in the story such as Chillingworth, Dimmesdale, and Pearl to name a few. In the Scarlet Letter, there are many different forms of the letter A , not only that, but the letter A also acquires a variety of meanings. Hawthorne describes the prison as 3the black flower of civilized society2 (p.48) Here he uses the build ings to describe the crime and punishment of his early life. And by using the symbol of a tombstone at the end of the story, he1s probably trying to say that crime and cruel punishment could lead to your death. He also uses the grass plot, saying that it is 3much overgrown with burdock,....and such unsightly vegetation2 (p.48) which symbolizes the things that make people corrupt and why these lead to them being in prison. He also uses the wild rosebush to symbolize 3....sweet moral blossom, that may be found along the track, or relieve the darkening close of a tale of human frailty and sorrow.2 (p.48). The author also gives somewhat of a dim, chill, social, unkind atmosphere to Puritanism. In Chapter 2 he describes by saying 3like a black shadow...grim and grisly...with a sword by his side, and his staff of office in his hand.2 (p.52).The letter A appears in a variety of forms and appearances. It is the elaborately gold-embroidered A on He... Free Essays on Scarlet Letter Secret Sin Leads to Guilt In â€Å"The Scarlet Letter†, Hawthorne depicts a way of life that no longer exists in today’s society. It was a society of fear in a strict moral code. The morals, which were based on religious beliefs, were usually taken too seriously and gave birth to a generation of extremists known as puritans. Many puritans had ridiculously harsh punishments when a law was broken which caused many to live secretly. Secrets are never revealed or told to others in the puritan community. When Chillingworth says to Dimmesdale â€Å"Yet some men bury their secrets thus† it shows to what extent puritans would go to keep their sins hidden from the public (Hawthorne 130). The fact that Dimmesdale could not tell anyone what he had done for fear of punishment and rejection is clearly shown by Chillingworths’ tormenting comments. Once secrets were out everyone in the community knew about it immediately. Hester cannot even bring herself to tell her own daughter the true reason for the scarlet letter, which seems everyone but Pearl knows. Hester states, â€Å"I will keep thy secret, as I have his† which shows her intent on keeping her secret (Hawthorne 45). Many of these secrets are somewhat acceptable in our society, which contrasts the different generations. In today’s world many people commit sins on a daily basis without feeling guilty. Things such as adultery seem a trivial matter because it is not considered illegal. When the third matron says â€Å"At the very least, they should have put the brand of hot iron on Hester Prynne’s forehead† it shows how serious adultery is taken to the puritans. These strong beliefs ruined many people’s lives due to living a lie in order to escape the people’s harshness. Dimmesdale kept his relationship with Hester a secret, which ultimately kills him. If Dimmesdale had been able to speak freely of his sin, the guilt and stress that built up inside of him would have dimin... Free Essays on Scarlet Letter The Pariah â€Å"†¦The talk of the neighboring townspeople, who, seeking vainly elsewhere for the child’s paternity, and observing some of her odd attributes, had given out that poor little Pearl was a demon offspring†¦Ã¢â‚¬  – page 95 of Nathaniel Hawthorne’s The Scarlet Letter. Since Pearl had no known father, the townspeople gossiped freely of Hester and her Pearl. Because Dimmesdale was not revealed as her father until later in the novel, Pearl suffered the early years of her life as an outcast. Pearl was taunted and stared at by other children. She was even almost taken away from Hester as a toddler. Despite being born of shameful beginnings, Pearl overcomes her lowly status as an outcast; although she is labeled as the â€Å"witch child† of an ignominious mother, does not get a clear explanation of her origin until the day of her father’s death, and when she does, it changes her fate as the â€Å"under-dog†. Everyone has been teased in his or her lifetime. Some forms are harmless, and others are down right cruel. Teasing pertains to Pearl because she is teased unmercifully by the Puritan children. â€Å"†¦ The children of the Puritans looked up from their play†¦ and spoke gravely one to another: ‘Behold, verily, there is the woman of the scarlet letter, and, of a truth, moreover, there is the likeness of the scarlet letter running along by her side! Come, therefore, and let us fling mud at them!’† (98). Since Pearl senses that she is an outcast, she scares the Puritan children by jabbering indistinctly and making wild gestures while shrieking. This causes the nobles of the town to question Hester’s values in child rearing. Pearl, however, beats all odds and is a success story. Ard 2 The magistrate asks Pearl a simple question, â€Å"Canst thou tell me, my child, who made thee?† –(107). Pearl replies that she had not been made at all, but that she had been plucked off the wild rosebush that grew by the prison d... Free Essays on Scarlet Letter Scarlet Letter The Scarlet Letter The book The Scarlet Letter is all about symbolism. People and objects are symbolic of events and thoughts. Throughout the course of the book, Nathaniel Hawthorne uses Hester, Pearl, and Arthur Dimmesdale to signify Puritanic and Romantic philosophies. Hester Prynne, through the eyes of the Puritans, is an extreme sinner; she has gone against the Puritan ways, committing adultery. For this irrevocably harsh sin, she must wear a symbol of shame for the rest of her life. However, the Romantic philosophies of Hawthorne put down the Puritanic beliefs. She is a beautiful, young woman who has sinned, but is forgiven. Hawthorne portrays Hester as "divine maternity" and she can do no wrong. Not only Hester, but the physical scarlet letter, a Puritanical sign of disownment, is shown through the author's tone and diction as a beautiful, gold and colorful piece. Pearl, Hester's child, is portrayed Puritanically, as a child of sin who should be treated as such, ugly, evil,and shamed. The reader more evidently notices that Hawthorne carefully, and sometimes not subtly at all, places Pearl above the rest. She wears colorful clothes, is extremely smart, pretty, and nice. More often than not, she shows her intelligence and free thought, a trait of the Romantics. One of Pearl's favorite activities is playing with flowers and trees. (The reader will recall that anything affiliated with the forest was evil to Puritans.To Hawthorne, however, the forest was beautiful and natural.) "And she was gentler here [the forest] than in the grassy-margined streets of the settlement, or in her mother's cottage. The flowers appeared to know it" (194)Pearl fit in with natural things. Also, Pearl is always effervescent and joyous, which is definitely a negative to the Puritans. Pearl is a virtual shouting match between the Puritanical views and the Romantic ways. To most, but especially the Puritans, one of the most import...

High School English Courses Needed for College

High School English Courses Needed for College English is perhaps the only high school subject for which colleges almost universally require or recommend a full four years of study. The college admissions officers will expect you to have strong writing and reading skills since these are at the heart of college success whether youre an engineer or a history major. This is also why many colleges require students to take courses in writing as part of a general education requirement- strong writing and communication skills are important for nearly every major and career. In fact, many high schools require students to take four years of English classes for exactly that reason. Samples of Different English Requirements Different colleges word their English requirements differently, but as the examples below illustrate, nearly all want to see four years of high school English: Carleton College: The strongest applicants will have completed four years of English, and at a minimum the college wants to see three years of coursework with an emphasis on writing.MIT: The institute wants to see applicants who have a strong academic foundation in high school that includes four years of English.NYU:  The university notes that the best prepared students have taken four years of English with an emphasis on writing.Stanford: Stanford does not have any requirement for English preparation, but the university states that the best prepared applicants have completed four years of English with a significant emphasis on writing and literature.UCLA: The universitys admissions folks will be looking for four years of college preparatory English that include the reading of classic and modern literature along with frequent and regular writing. Like many schools on this list, UCLA doesnt want to see more than one year of ESL-type course work.  Williams College: Williams has no absolute requirements for English study, but the admissions folks tend to admit students who have a distinguished record in a four-year sequence of English coursework.   Notice that many of these colleges specifically emphasize writing-intensive English courses. There is no exact definition of what makes a high school English course writing-intensive, and your school may not have denoted their courses as such. If a large part of your high school English course was focused on developing writing techniques and style, it will probably count toward a colleges writing-intensive course requirement. English Requirement vs. Recommendation It is also important to remember that, while many schools may recommend four years of English rather than require it, colleges look more favorably upon applicants who have met or exceeded the recommended guidelines. A strong high school record is the best indicator of your potential performance in college, and it almost always the most important part of your entire college application. Admissions officers are looking for students who challenge themselves in their coursework, not those who simply meet the minimum recommendations. The table below summarizes the recommended or required English coursework for a range of colleges and universities. School English Requirement Auburn University 4 years required Carleton College 3 years required, 4 years recommended (emphasis on writing) Centre College 4 years recommended Georgia Tech 4 years required Harvard University 4 years recommended MIT 4 years required NYU 4 years required (emphasis on writing) Pomona College 4 years recommended Smith College 4 years required Stanford University 4 years recommended (emphasis on writing and literature) UCLA 4 years required University of Illinois 4 years required University of Michigan 4 years required (at least 2 rigorous writing courses are recommended) Williams College 4 years recommended Requirements for Non-Native Speakers of English If you attended all four years of high school at an institution where all of the instruction was conducted in English, you will have fulfilled the English admissions requirement for most colleges. This assumes you took an English class every year  and those classes were not remedial. Thus, even if English is not your first language, you will have successfully demonstrated your proficiency without further testing.   If your high school instruction was in a language other than English, you will most likely need to demonstrate your proficiency through standardized testing. One of the most common and popular options is the TOEFL,  the Test of English as a Foreign Language. A good score on the TOEFL will be necessary to demonstrate that you have mastered English enough to succeed in college. The TOEFL, however, is rarely the only option for proving that your English language skills are satisfactory. Many colleges and universities will also accept scores from the IELTS, International Language Testing System. Scores from AP, IB, ACT, and SAT exams are also used by some colleges to help them assess an applicants language proficiency. Sources:Carleton College: https://www.carleton.edu/admissions/apply/steps/criteria/MIT:  http://mitadmissions.org/apply/prepare/highschoolNYU:  https://www.nyu.edu/admissions/undergraduate-admissions/how-to-apply/all-freshmen-applicants/high-secondary-school-preparation.htmlStanford University:  https://admission.stanford.edu/apply/selection/prepare.html  UCLA:  admission.ucla.edu/Prospect/Adm_fr/fracadrq.htm​  Williams:  https://admission.williams.edu/apply/​

Operating System Essay Example | Topics and Well Written Essays - 1750 words

Operating System - Essay Example (e.g. for a system call). This mechanism is used to prevent programming mistakes with system resources. It also shares common system resources in an appropriate manner under OS control. It prevents accessibility to protected memory segments. It also identifies instructions that can cause error conditions and inconsistent system state. Memory location of interrupt handler that signifies interrupts and also will save them in a queue if multiple interrupts are in processing, is called interrupt vector. The interrupt vector is a matrix of pointers to specific interrupt-handling routines. A hardware part that is called the device controller along with any device makes up the computer system. The device controllers basically acts as an interface between the device and the OS of that computer. Device controllers is also responsible of transferring data from other devices that controls it and the local buffers. To store and execute necessary commands in device controller, registers and buffers are integrated in the device controller. To provide interface between a device controller and OS, there is a device driver in OS that presents a steady interface into the device. First the device driver is introduced in to the OS to which the device is to be connected and then User and the system can exchange data with help of device through the device itself. In multiprocessor, two copies of the same data may reside in the local cache of each CPU. If one of the CPU changes the data, the Caches of the other cache coherency includes. Storing the data in multiple caches signifies one of the best ways of storing data. In this kind of shared memory, there is different cache memory for each of the processors. It is possible that many copies of one direction operand would exist on multiple caches that would exist on different processors. If one copy is changed, all the copies that are present on the other

Petroleum paper Essay Example | Topics and Well Written Essays - 750 words

Petroleum paper - Essay Example It is believed that the heat converted the remains of the animals and sea-plants trapped on the seabed to petroleum. When refined, petroleum separates into various fractions of useful hydrocarbons. Thus, petroleum is not beneficial in the raw form. The economic resource category of the petroleum is the land. The common petroleum products and derivatives, which average American family uses and interacts with include shoe polish, nail polish, lipstick, toothpaste, antiseptics, shampoos, mineral spirits, dyes, insecticides, and crayons. The products and derivatives satisfy the needs of the American families in many ways. Toothpaste is a petroleum derivative, and every American uses the product on a daily basis. Americans use the toothpaste to clean their teeth. In effect, the toothpaste protects the teeth against cavities, yellowing, as well as accumulation of tartar. It removes the bacteria that tend to grow on teeth and cause gum disease and cavities. Shoe polish comprises of turpentine, naphtha, and dyes. The product is used to polish, as well as shine leather shoes. Shoe polish protects, maintains, restores, and improves the appearance of the footwear. Every American use shoe polish daily. Nail polish contains petroleum constituents such as adhesive polymers, plasticizers, and pigments. People use the polish to decorate their nails. The nail polish is a key product in the cosmetic industry, and average American uses it. The scientific name for clove is Cinnamomum verum. The product has antiseptic, as well as analgesic effects. Clove cleans open wounds and surfaces of objects such as toilets. Thus, the Americans use clove as a therapeutic agent against deadly microorganisms. The main uses of shampoo entail removal of dirt, oils, dandruff, skin particles, and contaminants that accumulate in the hair. In effect, shampoo protects the hair and makes it manageable. The product is useful in the cosmetic and beauty industry. Mineral spirit is a

President Bushs War on Iraq Essay examples -- Argumentative Persuasiv

President Bush's War on Iraq Introduction: Since the war on Iraq began on March 20, 2003, at least 1,402 coalition troops have died and 9,326 U.S. troops have been wounded in action. This is no small number and the count grows daily. One would hope, then, that these men and women were sent to war with just cause and as a last resort. However, as the cloud of apprehension and rhetoric surrounding the war has begun to settle, it has become clear that the Bush administration relied on deeply flawed analyses to make its case for war to the United Nations and to the American people, rushing this country, and its soldiers, into war. This is not to say that this war was waged against a blameless regime or that our soldiers have died in vain. Rather, that the Bush administration took advantage of the vulnerability and solidarity of the American people following the attacks of September 11 to create an environment in which any scrutiny of the justifications given for war was deemed unpatriotic and a threat to our nation’s security. In this way, the war, and Bush’s bid to maintain power through the 2004 election, went forward despite evidence that the reasoning behind going to war was, at best, misleading. The Case for War: The case for war put forward by the Bush administration rested on the establishment of Iraq as an imminent threat to the United States’ national security (see Table 1), which could only be lessened by attacking Iraq and toppling Saddam Hussein’s regime. In outlining the Iraqi threat, the Bush administration brought together two incidents—the September 11 attacks by Al-Qaeda and U.N. efforts to disarm Iraq following the Gulf War—which in reality had nothing to do with one another. The logic went ... ...ushed forth their own war by misleading the American public into believing an Iraqi threat was imminent and by taking advantage of the willingness of the American people to find strength in their American identity following the attacks of September 11. In such a climate, the path to war was not laid down by reason or necessity, but by the hawkish vision of those in power, who by coupling fear and nationalistic sentiments with a questionable body of intelligence, convinced the majority of the American people and their elected representatives that the time for war was now and the cause of war was just. In the face of such self-serving leadership, it is up to the American people to take back their democracy. The first step is to rekindle the spirit behind Thomas Paine’s reflection, â€Å"It is the responsibility of the patriot to protect his country from its government.†

Economics †product differentiation in monopoly Essay

Monopolies are firms that are the sole or dominant suppliers of a good or service in a given market. And what sets apart monopolies from competitive firms is â€Å"market power†- the ability of a firm to affect the market price. Price discrimination is the business practice of selling the same good at different prices to different customers, even though the cost of production is the same for all customers. Only monopolies can practice price discrimination, because otherwise competition would prevent price discrimination. Price discrimination increases the monopolist’s profits, reduces the consumer surplus and reduces the deadweight loss. (the buyers of the lower-priced product should not be able to resell the product to the higher-priced market. Otherwise, the monopoly will not be able to maintain price differentials. ) The monopolist must be able to identify segments of the market that are willing to pay different prices, and then market its products accordingly. A common technique to achieve this is by making it harder to get the lower prices, since wealthier consumers value their time more than their money. Some ways the monopolistic firms can implement discriminatory pricing are; †¢Linear Approximation Technique or Markup Pricing Technique †¢Personalized Pricing – extracting the maximum amount a customer is willing to pay for the product. †¢Coupons and Rebates – providing coupons to attract more customers or providing personalized discounts. †¢Bulk pricing – offering lower prices when customer buys a huge quantity of the same product. †¢Bundling – joining products or services together in order to sell them as a single combined unit. †¢Block pricing – Charging more for the first set of the product, then less for each additional product bought by the same consumer. †¢Group Pricing- charging different customers different price based on factors such as race, gender, age, abilities etc. and also â€Å"psychographic segmentation†- dividing consumers based on their lifestyle, personality, values, and social class. †¢Charging different prices based on geographic location. Some products may be cheaper to produce in different places and based on the cost of the good sold the monopolistic firm can charge different prices in order to maximize its profits. †¢Placing restrictions or other â€Å"inferior† characteristics on the low-price good or service, so as to make it sufficiently less attractive to the high price segment †¢Establishing a schedule of â€Å"volume discounts† (â€Å"block pricing†) such that only large-volume buyers (who may have more elastic demands) qualify †¢Using a two-part tariff, where the customer pays an up-front fee for the right to buy the product and then pays additional fees for each unit of the product consumed.

Public Available Information And Stock Information In Taiwan Finance Essay - Free Essay Example

Sample details Pages: 9 Words: 2569 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Narrative essay Did you like this example? Public investors usually make their investment decisions according to some or all information that is available to them, such sources including newspaper, TV news, stock brokers, financial websites or even rumour. Some experts encouraged investors to pay more attention to understand their investment portfolio by studying relevant information (e.g. industrial news and financial reports). Don’t waste time! Our writers will create an original "Public Available Information And Stock Information In Taiwan Finance Essay" essay for you Create order They believed that by studying past information, investors could improve the process of decision making or even predict the future trends of stocks. In the same time, a classical financial theory also told us that in a market with semi-strong or strong form efficiency, the prices have already reflected all publicly available information. That is to say, investors might be unable to make a profit by analysing all past information they could access. However, some cases always could be found to challenge this theory. This situation confuses many investors when they found the imperfection of financial markets. This proposed research is trying to establish a model to access whether a relationship exists between publicly available information and stock information for any given financial markets and give investors a clear result by using a proven quantitative analysis. Literature review The question of whether financial markets can be predicted has been studied by many researchers. Some believed that the behaviour of financial markets are random and unpredictable while some believed that by using information, it is possible to beat the markets and make excessive profits. One famous theory, efficient market hypothesis, is usually mentioned when people discussed this topic. Efficient market hypothesis asserts that while investors purchase stocks, they will use any available information efficiently. All known factors which affect the price of stock have been reflected in the price of the stock (Dimson and Mussavian, 1998). According to EMH theory, investors cannot outperform the market consistently by just using the past, public information. In 1970, Fama (1970) proposed three types of efficient market form in his research: weak form efficiency, semi-strong form efficiency and strong form efficiency. These three forms are different in the extent of how the market reflects the information. In a market with weak form efficiency, the current stock price has reflected all information provided by past stock price. So, investors cannot predict the future stock price by analysing the past stock price. Based on the random work hypothesis (Malkiel Burton, 1973), it has implied that the future information (future price) will come to us randomly so that investors have no chance to gain excessive profits through past price information (Fama, 1965). In a market with semi-strong weak form efficiency, the current stock price has reflected all publicly available information. Investors relying on the financial reports, economic situations, political circumstances, etc. cannot predict the future stock price or gain excessive profits (Chance, 1985). In a market with strong form efficiency, the current stock price has reflected all publicly available information and all non-publicly information (insider knowledge). Although non-publicly information doesnt relea se to public, some investors can still obtain these information by their own channels or connections. In this situation, investors also cannot make excessive profits through inside trading (Rozeff and Zaman, 1988; Finnerty, 1976). However, there has been a dispute over the efficient market hypothesis between researchers, because many evidences reflect the imperfection in financial markets and their inefficiency. Some behavioural economists asserted that cognitive biases factors such as confidence, reaction, and information bias result in the inefficient financial markets. This also implied that investors are not always rational (Stout, 2002; Fama, 1998; Rosenberg et al., 1985; Givoly and Lakonishok, 1979; Jensen et al., 1978). Although researchers realized the fact that there are many factors affecting the efficiency of financial markets, it was still less helpful for investors to make decisions. Investors would like to know whether the markets in which they are interesting are e fficient and according to the different characteristics of markets, they can adopt different investment strategies. Some researchers tended to pay attention on financial indices such as dividend and financial ratios and use them to assess the target market. An early study of the efficiency of the UK stock market by Marsh (1979) found that the UK stock market has a semi-strong form efficiency by observing the relationship between the timing of rights issue announcement and share prices(Marsh, 1979). For assessing the efficiency of 15 emerging capital markets, Karemera et al.(1999) evaluated the stochastic properties of local currency and US dollar-based returns. The result showed that most of these emerging markets seemed to be weak form efficient (Karemera et al., 1999). Busse and Clifton Green (2002) described an unique evidence about NYSEs market efficiency. They noticed that when CNBC TV broadcasted an positive news about a individual stock, the stock price reflected the news wit hin seconds and traders who took action to purchase the stock within 15 seconds have obvious chance to make significant profits (Busse and Clifton Green, 2002). Their evidence showed that to some extent the NYSE fits the semi-strong form efficiency. Research Question and Aims This research question of this dissertation will be to provide a systematic approach to explore the relationship between public available information and stocks attributes that especially refer to price and volume. As mentioned previously, many literatures proposed their theories and observation to explain the concept of market efficiency. However, most of the evidence which highly depended on few specific financial indicators such as past prices and static financial figures seems to only support that the most of markets are at least weak form efficient. It seems likely that this question cannot be easily answered by just using a single theory and few particular cases to judge to what extent a financial market is semi-strong efficient. Because if one would like to evaluate the semi-strong market efficiency, the problem of handling the numerous publicly information would be the biggest challenge the researchers have to dealt with. Through using information retrieval technology, t he proposed research is aiming to establish a quantitative model that could assess the semi-strong market efficiency of any given financial markets, but due to the time constrain we will only choose Taiwans stock exchange as the instance. Firstly, the model should help us to judge whether a correlation exists between the publicly available information and the stock price or volume. Secondly, if a correlation exists, it should give us a more detailed picture about the patterns between them. The most important difference between this proposed research and other studies is that it would not focus on particular figures as others did but analyze all related information on varied media. Proposed Methodology It is apparent that the intention of the proposed research is to assess the hypothesis of the relationship. Lancaster (2005) stated that Deductive research develops theories or hypothesis and then test out these theories or hypothesis through empirical observation. Using a deductive approach seems reasonable. A research methodology which is more objective and based on facts was the preference for researchers to conduct this proposed research. Owing to the proposed researchs ontological and epistemological orientation (Garner et al., 2009), a quantitative methodology (strategy) with statistical and mathematical techniques should be our choice. Proposed Method According to the characteristics of the proposed research, the longitudinal design should be the framework by which researchers conducted it. Using the definition of Bryman and Bell, a longitudinal design is a research: on a sample on more than one occasion,ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ÃƒÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦or may involve content analysis of documents relating to different time periodsÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ÃƒÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦(Bryman and Bell, 2007:71) The proposed research would like to find out whether a relationship exists between publicly available information and stock information, so it needs to collect quantitative data from secondary data through newspapers or other official sources. This longitudinal design is suitable for analysing the variation and the relationship between several different attributes. Under the context of this proposed research, it is appropriate for achieving our aims. One of the advantages of the longitudinal d esign is that it collects multi-attribute data in a large amount, so it is more likely to be accepted to carry out a research which makes a general conclusion in broad contexts. Combined with quantitative techniques, the advantage would be more obvious. These following sections are very critical for conducting this research with a quantitative strategy (Singh, 2007). Data Collecting and Handling The data information required by this proposed research consists of the public available information and the transaction data of stock markets. The public available information may come from many sources. Firstly, we have to set up the criteria in order to filter out unwanted sources. OReilly III (1982) noted that a direct relationship exists between the quality and accessibility of information and the decision making performance. For ensuring the performance of analysis result, we have to be careful what should be included in the criteria. The following criteria may be useful: for quality authority, coverage, structure, dependency, consistency and relationship; for accessibility availability and stability. One of the major information sources is daily news. For covering the majority of investors, we would survey what news sources are investors favourites and choose several top newspapers according to the percentage of their population coverage. Another consideration is whethe r contents of news are stored digitally and could be accessed through Internet. Paper-based information would increase the difficulty of dealing with it. Other key sources include corporations announcement and their financial information (reports). To comply with the requirement of governments regulation, any public company in Taiwan has to release it financial reports regularly and announce significant information as soon as possible after important events happen. Transaction data of Taiwan stocks could be gathered from the Taiwan Stock Exchange Corp.s official site (TWSE, 2010) for free. However, the TWSE does not provide real-time connection to transaction data. If we would like to analyse the data on the fly, some securities companies, like Polaris (Polaris, 2010), could provide the real-time connection service. Technically, in early stage, the stock transaction information also could be transmitted into spreadsheet software for initial analysis. Expect for stock transa ction information, other information usually exists in an unstructured or semi-structured form. Paring and encoding these unstructured information are critical challenges for this stage (Ferrucci and Lally, 2004). We will solve this problem by utilising information technology. All above information would be downloaded and stored into the dedicated database for further use. Data Analysis In order to explore the relationship between the publicly available information and stock transaction information, at least two categories of quantitative analyses would be used(Wisniewski, 2006; Bierman et al., 1991). The first category is statistics. The useful statistical techniques for the proposed research may include correlation coefficient for correlation, time series for trends, logistic regression for model, and factor analysis for focusing on critical attributes (Anderson et al., 2008). The detailed parameters and calculation need to be decided after. The second category is data mining. Considering the requirement of the proposed research, classification/decision tree mining is suitable to train a model and to predict the possible future stock outcome (Apte and Weiss, 1997). The ethical issues in the proposed research seem relatively minor. The major reason is that all needed information and data would be gathered from those sources that are available to public. So, it is not necessary for researchers to co-operate with any gatekeepers for access to information sources (Bruckman, 2002). However, if this research progress successfully, the findings of this research may challenge some investors perception of financial markets. Whether it would induce psychological stress or anxiety is still uncertain at the moment (Smock, 1955). Another ethical issue we could consider is the standard of scoring information. Although the way how to judge the information seems not to be harmful to any individual, it would still pass judgment on the performance of corporate entities, which are comprised of people . Some corporations may not be willing to be judged publicly even though it is totally legal. The only thing we could do is to ensure to score the information in an impartial manner as much as possible (Carse, 1998). So far the proposed research focuses on the assessment of semi-strong form efficiency so that the only needed information are freely obtai ned from public sources. Nonetheless, in the long term, if we consider evaluating the strong form efficiency of markets, the insider knowledge would be one of the biggest ethical issues. The leakages of insider knowledge are strictly prohibited among most of countries around the world (Beams et al., 2003). The difficulty of gathering insider information may also explain the reason why few studies have been conducted in this area. Limitations and Contingency Plans First of all, there are a large number of types of information sources available to investors, but it is unlikely to collect and analyze all these information in the period of conducting the research. Under the situation of limited resources, we would be likely to consider only major mainstream media having large coverage in Taiwan. It may lose correctness to some extent, but maintain its feasibility. The second limitation would be the interval between publishing information and quoting prices. If the interval of the most likely available data is one day, the phenomena which could be observed may be limited to a daily, larger scale. The information of patterns of relationship within a small scale, one day, might lose. For example, it will be more difficult to analyze the behaviour of day traders, who trade their stocks in a relatively very short period. However, this limitation should not make any obvious difference on the model. Once the real-time sources are available, this li mitation will not exist anymore. The third limitation is that because most of available information exist or are provided in an unstructured or semi-structured from, it would be a challenge to transform the information into the structured data, which could be efficiently dealt with through quantitative methods. Perhaps, the most important limitation is that the result of analysis would be highly affected by the individual difference of perception of the information. The standard of scoring the information depends on the subjective judgment, and in some cases, it may not be consistent for each company if we score the information manually. Considering the balance between the time of preparing the data and the quality of the data, we might decrease the number of the companies chosen to be analyzed. This contingency plan would not influence the validity and the reliability of the result. The critical mission of this research should be to establish a reliable model rather than to c over all companies as many as possible. Further and Future As I mentioned in the limitation section, constrained by limited resource, the research is very likely to adopt a manual approach to score the information. However, it would be helpful for practical usage if some automatic scoring mechanisms can be established. The further improvement should rely on the progress of information theory in cross-areas instead of pure financial area. The outcome of this research would not only reveal the efficiency of specific markets (e.g. Taiwan stock market) or specific stocks but also develop a system that could be applied to other markets from which information would be imported. In the design phase, the architecture and framework would be designed carefully for its expandability and scalability in order to be possible for other researchers to build their own information scoring algorithm or information indices and plug into the model the proposed research will build. Moreover, after a strict verification, the model could also be integrated int o other statistics systems and financial programming transaction systems as indicators. It may raise the possibility of economic value in the future.