Wednesday, October 30, 2019
H.R. and line managers interaction Essay Example | Topics and Well Written Essays - 1250 words
H.R. and line managers interaction - Essay Example This suggests that the line managers should be aware of the link between the management of human resources and the strategic direction designed by the top management. However, the contribution of the line managers in playing the role of HR functions has been challenged. The middle managers or the line managers interact most frequently with the employees and hence play a vital role in any organization. The top management is busy formulating the strategies, goals and objectives and plays the role of transformational leaders (Thornhill & Saunders). Under the circumstances the line managers are expected to have the ability to inspire, motivate, direct and facilitate change by encouraging the employees to become committed to the organization. Bond and McCracken (2006) contend that the line managers should become more involved in HR functions at the operational level. A study at the NHS revealed that the middle managers did use their discretion on a number of issues which implies that the HR strategy is operationalized at the NHS. Line managers are definitely in a position to translate the HRM policies in an organization at the operational level. However, line managers may not be able to cope with the additional responsibilities given to them. They may feel stressed or may be unable to handle the HR functions (Renwick, 2003) and doubts have also been expressed whether they possess the necessary skills and knowledge (Whittaker & Marchington, 2003). This situation, according to Bond and McCracken, can arise when the line managers are not adequately trained and hence lack discretion and maturity. When a subordinate asks for leave the line managers are between positioned to ascertain how this leave would impact the work at the organization. The line manager must also have the ability to motivate the leave applicant to work extra hours in case of emergencies. This requires the use of discretion and calls for maturity on the part of the line managers. When line managers ar e not adequately trained they are not competent enough to make the right decisions and this situation may not be fair to the staff. At the same time, the line managers may be unable to embrace HR functions as they remain preoccupied with their primary responsibilities and the HR duties remain low on priority, emphasize Brandl et al (2009). Thus, the HR personnel must know the areas of priorities of the line managers before assigning responsibilities so that the right functions are delegated to them. Brandl et al also find that the line managers are keen to handle HR functions such as motivation and staff welfare but they are not keen to take on responsibilities of team building and coaching or in managing conflicts. The purpose of involving the line managers is to free the HR personnel for policy matters, to reduce costs and to enhance employee motivation. This is in view of the belief that direct interaction with the employees enhances competitiveness and production (Larsen & Brews ter, 2003). The input from the line managers is significant as it enables the HR to institute and frame the rewards policies. Moreover, certain issues may be too complex for the HR personnel to manage. Since the line managers are in direct contact it may be easier for them as it enhances the decision-making process which according to Budhwar (2000) is one of the most effective tools for employee motivation. For best results the line managers have to work in conjunction with the HR practitioners as it could lead to greater achievement of corporate
Monday, October 28, 2019
Fuge in C Minor- Bach Essay Example for Free
Fuge in C Minor- Bach Essay Johann Sebastian Bach’s was born on the 21st of March 1685 and died in 1750. He was a German composer, during the Baroque period. His Fugue in C minor was written in the middle years of his life, 1722. A fugue is a contrapuntal composition, where a subject is developed. It has 3 main parts an Exposition, Middle section and the Final Section. The exposition is where the subject/theme of the piece is first announced, and is then answered by other voices. In Bach’s Fugue in C minor it is written for three parts, the Soprano, alto and bass. It is the alto who first states the subject in bar 1. The subject is the theme of which the fugue is established. This subject finishes on the first beat of bar 3. After this subject is stated the alto starts with a counter subject (accompanies the subject), while the soprano voice answers the subject with the answer (transposition of the subject). This answer is tonal, because the intervals are not exactly the same and it is in the dominant key of G minor. Between where the final voice, the bass enters with the subject and where the answer finished is a small 2 bar codetta, where both the soprano voice is based on the subject in sequence and the alto voice is based on the counter subject in sequence. Jus before the bass enters there is a false entry in the alto voice. When the Bass enters with the subject at bar 7 in it’s original form and both of the other parts continue with countersubject material. At the first down beat of bar 9 the exposition finishes. The middle section is where subject is developed it is also where episode 1 starts. An episode is a connecting passage, developed from previous material. Episode 1 starts off with the soprano and alto voice in stretto, where one voice comes in before the other has finished, and the bass is accompanying them with scalar passages based on the countersubject material. Bar 11 is the first middle section is heard. It consists of the soprano voice having the subject, but in a different key. The bass with counter subject material accompanies it. Episode 2 where soprano voice has the contrary motion of the counter subject and the lower two parts are in thirds ccompanying. Bar 15 is the 2nd middle entry in G minor, where the subject is heard by the alto with the soprano with counter subject material. The third episode starts in bar 17 where the soprano and bass voices have the subject material in rising sequence. The alto part is based on the counter subject but in contrary motion to the original counter subject. At bar 18 the alto and bass parts swap parts. The final section (where the piece returns to it’s original key) starts at the 3rd middle entry in bars 20. The 3rd middle entry goes from bar 20 to the first downbeat of bar 22. It has the soprano voice with the subject, while the bass and alto hold the countersubject. Episode 4 is the longest as it goes from bar 22 to half way through 26, it is in C minor. At the start of this episode the soprano and alto voices are in stretto like they were in episode 1. The bass part continues with the counter subject material until the end of the episode 4. At bar 25 the soprano has the subject. The soprano and bass swap parts half way through bar 26 and this is the start of the 4th middle entry. The 4th middle entry returns to C minor, here the soprano and bass swap parts and the bass has the subject. In bars 29 to the end we hear a coda. This is where we hear the subject for the last time after a short cadential phrase. This is accompanied by a pedal not in the bass. Overall Bach’s Fugue in C minor is written very similar to what generally a fugue is. Fugue in C minor has an Exposition, middle section and final section. He has also put in four episodes and four middle entries. The four episodes are bars 9-13, 14-17, 18-21, 22-31. The Four middle entries are bars 11-13, 15-17, 19-22, 26-28. This fugue ends like many other fugue’s with the subject heard one last time in the original tonic key.
Saturday, October 26, 2019
tempnature Duality Between Nature and Society in Shakespeares The Tem
Duality Between Nature and Society in The Tempest               One of the essential themes of The Tempest is the duality between nature and society. This is made evident through the character of Caliban: the disfigured fish-like creature that inhabits the island upon which the play takes place. Caliban lacks civility because he was born on the island deprived of any social or spiritual morality other than nature and instinct. He is literally man untamed. Caliban is not monstrous simply for the sake of being frightening; his ghastly appearance is intended to literally depict the essential differences between civilization and natural instinct.                        Caliban represents man, instinct, and nature in their rawest forms. Part fish, part man, but not really either because he is more mentally sophisticated than a fish, but devoid of any characteristics generally associated with civilized beings. He displays promise in becoming civilized, but eventually it becomes evident that it is impossible to fully tame a wild animal, which is what Caliban essentially is. Caliban is more of an animal rather than a monster. While he is labeled a monster throughout the play due to his appearance, he is in fact an animal. He is not inherently evil or malicious, but relies on his own instincts and skills that he has learned to adapt to his surrounding and survive. What is vital to survival in society is not necessarily important in nature; and vice versa.                        In nature only the most basic aspects of survival are required. Nature is all about survival, at any cost. Society is not. Civilization was developed out of convenience with the mental and physical skills of man. It h... ...ay. Bibliography  Primary Texts William Shakespeare, The Tempest, ed. Frank Kermode, with an introduction by Frank Kermode, (Arden, 1964)  Montaigne, Selected Essays of Montaigne, trans. John Florio (1603) ed.Walter Kaiser, with an introduction by Walter Kaiser, (Riverside, 1964)  Secondary Texts Eric Cheyfitz, The Poetics of Imperialism: Translation and Colonization from The Tempest to Tarzan, (Oxford University Press, 1991)  Jeffrey Knapp, An Empire Nowhere: England, America, and Literature from Utopia to The Tempest, (University of California Press, 1992)  Gail Kern Paster, 'Montaigne, Dido and The Tempest: How Came that Widow in?',Shakespeare Quarterly, 35, no.3 (1984)  Deborah Willis, 'Shakespeare's Tempest and the Discourse of Colonialism', Studies in English Literature 1500-1900, 29, no.2, (1989)
Thursday, October 24, 2019
Acct553 Homework Es
1. (TCO A) A taxpayer may litigate a tax dispute without first paying the tax in the: (Points : 5)|        U. S. District Court. U. S. Tax Court. U. S. Court of Federal Claims. All of the above | 2. (TCO F) A business bad debt is deductible for tax purposes as a(n): (Points : 5)|        ordinary business deduction. short-term capital loss. long-term capital loss. miscellaneous itemized deduction. | 3. (TCO I) Under the cash method of tax accounting, tax deductions are generally taken when: (Points : 5)|        payment is made. the liability arises. there is net income to absorb the expense.None of the above | 4. (TCO A) Which of the following constitutes tax evasion? (Points : 5)|        Arranging your affairs to keep your tax liability as low as possible under the tax law        Failing to disclose a tax liability from a completed transaction        Trying to maximize profits Trying to minimize your tax liability. | 5. (TCO C) Which of the following items is subject to federal income tax? (Points : 5)|        Interest on U. S. Treasury bonds Gambling winnings Interest on loans made in the ordinary course of business        All of the above | 6. (TCO B) Sam owes Bob $8,000.Bob cancels (forgives) the debt. The cancellation is not a gift, but Sam is insolvent. Which of the following statements is correct concerning the impact of this transaction? (Points : 5)|        Both Bob and Sam recognize $8,000 of taxable income. Bob recognizes $8,000 of taxable income. Sam recognizes $8,000 of taxable income. Neither Bob nor Sam has any taxable income from this transaction. | 7. (TCO I) David, a cash basis taxpayer, owns two rental properties. Based on the following information, compute the amount that he must include in his 2012 gross rental income.Property #1, security deposit on one-year lease received 2/1/12 All of deposit returned at lease end: $1,000 Property #1, payment received 2/1/12 for last month of lease(1/13): $900 Property #1, rental income received in 2012 2/12-12/12: $8,000 Property #2, rental income received in 2012 1/12-12/12: $9,600 Property #2, security deposit received 1/1/12 to be used for last month's rent: $800 Property #2, rent 1/13 received 12/28/12: $800 (Points : 5)|        $21,100 $19,300 $18,500 $20,100 | 8. (TCO F) Section 197's intangible assets, such as patents and trademarks, are amortized for tax purposes over: (Points : 5)| years. 15 years. 10 years. 20 years. | 9. (TCO E) Explain the constructive receipt doctrine. (Points : 17)            | 10. (TCO G) Answer the following questions concerning tax laws. a. What roles do the U. S. Constitution and U. S. Congress play in creating the tax law? b. What does the common body of tax law (CBOTL) consist of? Br iefly explain how a tax bill becomes a tax law. c. What role does the Internal Revenue Service play in interpreting, and providing guidance on, the tax law? What types of tax law guidance are published by the IRS? (Points : 18)            |
Wednesday, October 23, 2019
Marketing Management- Marketing Plan
This plan is designed to report the external and internal factors that will influence the company's success in Haiti market. The topics covers in this plan include situation analysis, marketing strategy, tactical programs, implementation and budgets in carrying out the marketing activities which differentiate the business and product offering from our competitor and marketing strategy that drive the business to earn above average profit. 3 Company Summary 3. 1 Company Overview Seoul-Roy is a Haiti based restaurant serving Korean cuisine, the name Seoul-Roy is easy to remember and easy to pronounce.Seoul reflects the theme of the restaurant for serving Korean cuisine which is a famous destination in Korea, a megabits with a population of over 10 million and a leading global city in the world. Furthermore, â€Å"ROY' means â€Å"Delicious†in southern Thai dialects, to have a name meaning â€Å"Delicious Seoul†, conveyed the message that the restaurant having very high s tandard food. The restaurant name Seoul-Roy will surely leave an impressive memory in potential customer first impression that will attract the customer to visit the restaurant for the first time.Seoul-Roy will be operating seven days a week inclusive public holiday in operation 365 days throughout the year to ensure that customers have the opportunity to enjoy our delicious whenever they feel like it. Seoul-Roy is a medium size restaurant enhanced with cozy, comfy, friendly, and appetite tempting atmosphere for patrons through its modern contemporary casual dining style to unearth the feeling of refreshing and energize to dinners. The facility will be divided into indoor area for customer that is seeking cool comfy ambient and outdoor area for customer seeking a breath of fresh air.The cafà © will feature seating for approximately 100 patrons, desert bar, water fountain and liquor bar. 3. 2 Location This restaurant is planned to be situated at the empty land on Outthinking Road, n Clonk Rein area which is approximately 500 m from Tests and Prince of Songbook University. With hundred and thousand of local resident, university student and shoppers from other suburb visiting this area on everyday basis, it does instigate this area to be the perfect sites in town.Page | 2 Heretofore, I nonviolent Road Is one AT ten major connector Detente ten roads on the external circuit to the Haiti city which have high traffic concentration. In spite of this, there is ample parking space along the road that makes it handy for by passer to stop for dine in and appear to be a profit potential site. Moreover, the rent in this area is much cheaper comparing to the retail shops in major shopping complex such as Tests, Big C, Lee Garden Plaza and Central. 3. 3 2. Objective The objective to startup Seoul-Roy includes the following: A. B. C. D. E. Become premier food franchise serving fusion of Korean food and Thai Food. Provide highest quality fresh and delicious food. Ensure that e very prospect in promoting â€Å"Seoul-Roy' brand are explore and implement. Maintain and expand every possibility to achieve outstanding reputations. Create an ideal working environment for employee in promoting good communication and great team work. F. Achieving profitable investment return between 4-6 years. G.Achieving total daily customers of 7,000 patrons/month by the end of second year of operation. The objectives of marketing activities include: 0 To introduce Korean Cuisine to Haiti community and Songbook Province area. 0 To attract 50% of the target market and forecast potential customer. 0 To be perceived as the cleanest restaurant in the region. 0 To be perceived as restaurant serve delicious, quality, and tasty Korean cuisine in the region. 3. 4 2. 2 Vision and Mission Seoul-Roy mission is to bring to the market finest, freshest, and tastiest FusionKorean cuisine that is inspired by a combination of Korean and Thai cuisine in the Haiti. In conjunction to Seoul-Roy hig h standards of quality and cleanliness will ascertain Seoul-Roy growth into a reputable premier Korean cuisine in Haiti. The mission of Seoul-Roy includes the following: Page | 3 To bring to the market finest, freshest, and tastiest Korean cuisine. To ensure that all foods are serves to its highest level of freshness, nutrition, and gastronomic. To ensure that all order are serve with efficiency and effectiveness.The value proposition that the target market will pay for this 50% premium price is the superior customer service experience and high quality Korean cuisine. The company will ensure that the restaurant is always has a clear proposition of the claimed benefit for the services and products. In this, the company will always monitor the quality of the food produce to Page | 4 Seoul-Roy marketing Plan ensure mouth watering experience is offered to the customer and consistently advertise on the value proposition of the restaurant through advertising media. Situation Analysis Situ ation analysis involves evaluating the situation and trends in of Korean Cuisine in Haiti City which defines and interprets the state of the environment of the organization. A situation analysis provides the context and knowledge for planning and achieve above average profit for the organization. The analysis describes Seoul- Roy competitive position, internal environment, external environment and critical issues.In portraying a clearer understanding of the situation of Korean Cuisine industry in Haiti, the report further outline SOOT (Strength, Weakness, Opportunities and Threats) analysis of the organization. The situation analysis includes in this marketing plan includes: 0 0 0 External Environment Internal Environment SOOT Analysis 5. 1 External Environment The external environment affects firm growth and profitability which also a condition that creates threats and opportunities for firms that have major effects on organization strategic actions.The organization understands of external environment coupling Walt Knowledge on Internal environment Tort Its villous to develop Its mission and to take actions that result in strategic competitiveness and above- average returns. As shown in Figure 1, an organization's external environment is divided into three major areas which include the general, industry environment and competitor environment. The general environment is composed of dimension of broader society that influences an industry.As a result of this, the economic and population growth of Haiti will increase very rapidly. An increase people migrating to Haiti City coupling with vivid economic outlook of the city, it is righteous decision in investing in food business in Haiti City. Economic growth and population growth nutrient to better population income and demand for food as basic needs of life, therefore investing in Seoul-Roy will prove to be a successful investment. 5. 1. 1. 3 Socio-cultural Over the past decade, Korean Wave started to sweep acros s Asia country.The wave started with the popularity of Korean drama, Korean Language, Korean Cuisines and Handbook, the traditional Korean dress. CNN describe this phenomenon as kind of a syndrome where Asian people love to enjoy Korean stuffs. The Korean wave in Thailand got underway back in 2005 with â€Å"Dad]engaged†, a sop opera about the first female royal physician of Koreans Jones dynasty. The series gave Thailand a taste for traditional Korean culture, including Korean court cuisine and traditional medicine.Inevitably, Korean cuisine became popular and Korean culture started getting attention. As increasing growth of Korean Wave sweeping across Asia region and Thailand in particular, the startup of Korean Cuisine in Haiti which in the fourth densest city in Thailand will prove to be successful investment. 5. 1. 1. 4 laconically The increasing growth of electronic ordering system in the hospitality industry to increase employee efficiency and effectiveness has exerted a technological stress on he new establishing restaurant.Seoul will adopt ‘Gourmet Restaurant Management system standard, optional and hardware modules to manage the smooth flow of restaurant operation, promotion activities, member service and inventory management. The adoption of gourmets will enable Seoul-Roy to manage it cost effectively, carry out promotion activities smoothly and service member efficiently. 5. 1. Competitor Environment Hatchway's Korean Cuisine industry is still emerging, there is only one competitor in the market, Domino located in Diana shopping complex which serve Korean BBC cuisine.Of course there will be minor modification on the taste of the food to suite Thai culture appetite or definition of delicious food. In spite of this there are many competitor in the market if considering Thailand as a whole, this competitor includes: 0 0 0 0 0 Hanging restaurant Sang Goon Restaurant Slang BBC Buffet Drum Restaurant Adored @ Korean Town 5. 1. Industry Envir onment Although there is only one establishment providing the similar service to the market in Haiti, it is important that Seoul-Roy is establish soonest possible to be the market leader in this region before any competitors enter the market.In Haiti city, the Korean Wave Syndrome has Just sweep the communities, It is essential that this company is born in nearby future in ensuring company market competitiveness. 5. 2 Internal Environment Resources, capabilities and core competencies create the foundation of competitive advantage. Resource can be classified into two main categories include tangible and intangible resource, it have to cover spectrum of individual, social and organization to Wylye competitive advantage. Capableness exalts when resources nave Eden purposely integrated to achieve a specific task or set of tasks.Capabilities are often based on developing, carrying, and exchanging information and knowledge through people in an organization. Core competencies are capabilit ies that serve as a source of competitive advantage for an individual or organization over its competitors. 5. 2. 1 Resource Resources consist of two components, one is tangible and the other is intangible. As the company is currently in the preliminary planning stage, the company only have tangible asset of Baht 20,000,000.The intangible asset consists of the knowledge and management capabilities. Furthermore, the company group of people possesses period innovation, interest and passion in the Korean food. Although in the initial establishing stage the company has to hire a professional chef from Korea in designing the menu, Seoul-Roy management personal inclusive the chairman of the company will continuing learn the technique of Korean Cuisine culinary skill in mitigating these threats of skill impotency and dependence on external resource.Page | 9 5. 2. Capabilities Although the company is currently in the preliminary planning stage, the capabilities that the company possesses in clude: 0 Management Information System The many possesses effective and efficient data collection and information management system that will surely increase the effectiveness and efficiency of the company staff.Management The company has the ability to envision the future of Korean Cuisine in Haiti city, background in business management, years of experience in hospitality industry and information technology will be a competitive advantage in managing the company effectively. 5. 3 SOOT Analysts Strength 0 0 0 0 0 0 Seoul-Roy exterior is tidy and clean. Food price are delicious and tasty. Offer a good choice of menu variation. Knowledge in Business Management. Seoul-Roy employs well-trained staff.Financial resource Weakness 0 Seoul-Roy is newly established in the market. 0 Low profit margin. 0 Absence of important skills. 0 Management. Opportunities 0 Growth in Haiti population. 0 Increasing influence of Korean Wave in Thailand. 0 Haiti as centre of economics and tourism in Southern Region. 0 Economy growth of Haiti ensures long-term profitability. Threats 0 Stable of political unrest in Southern region. 0 Decreasing influence of Korean Wave. 0 Economy down-turn of Haiti city.
Tuesday, October 22, 2019
Poll Tax Definition and Importance
Community Charge / Poll Tax Definition and Importance The Community Charge (Poll Tax) was a new system of taxation introduced in Scotland in 1989 and England and Wales in 1990 by the then ruling Conservative government. The Community Charge replaced the Rates, a system of tax where a certain amount was charged by the local council depending on the rental value of a house - with a flat rate charge paid by every adult, earning the nickname Poll Tax as a result. The value of the charge was set by the local authority and was intended, as was the Rates, to fund each local council’s provision of the infrastructure and services needed by each community. Reaction to the Poll Tax The tax proved deeply unpopular: while students and the unemployed only had to pay a small percentage, large families using a relatively small house saw their charges go up considerably, and the tax was thus accused of saving the rich money and moving the expenses onto the poor. As the actual cost of the tax varied by council – they could set their own levels – some areas ended up charging a great deal more; councils were also accused of using the new tax to try and obtain more money by charging more; both caused further upset. There was a widespread outcry over the tax and opposition groups formed; some advocated a refusal to pay, and in some areas, large quantities of people didn’t. At one point the situation turned violent: a major march in London in 1990 turned into a riot, with 340 arrested and 45 policemen injured, the worst riots in London for over a century. There were other disturbances elsewhere in the country. Consequences of the Poll Tax Margaret Thatcher, the Prime Minister of the period, had personally identified herself with the Poll Tax and was determined it should remain. She was already far from a popular figure, having exhausted the bounce from the Falklands War, attacked trade unions and other aspects of Britain associated with the labour movement, and pushed on a transformation from a manufacturing society into one of service industry (and, if accusations are true, from community values to cold consumerism). The communitys disdain was directed at her and her government, undermining her position and giving not just other parties a chance to attack her, but her colleagues in her Conservative Party. In late 1990 she was challenged for the leadership of the party (and thus the nation) by Michael Heseltine; although she defeated him, she had not won enough votes to stop a second round and she resigned, fatally undermined by the tax. Her successor, John Major, became Prime Minister, withdrew the Community Charge and replaced it with a system similar to the Rates, once more based on a house’s value. He was able to win the next election. Over twenty-five years later, the Poll Tax is still a source of anger for many people in Britain, taking its place in the bile that makes Margaret Thatcher the most divisive Britain of the twentieth century. It has to be considered a massive mistake.
Monday, October 21, 2019
The Modern KKK Essays - Holocaust Deniers, KKKK, Free Essays
The Modern KKK Essays - Holocaust Deniers, KKKK, Free Essays The Modern KKK Although the modern Ku Klux Klan, or KKK, is not the same group that terrorized African - Americans in the late 1800s and early 1900s, they still have the same basic goals and ideas. There are many local and regional KKK groups such as the Oregon Knights of the Ku Klux Klan and the New Order Knights of the Ku Klux Klan. The Knights of the Ku Klux Klan is the national and largest organization, but the only one seeking a political agenda. They are the group that claims they are keeping alive the spirit and ideas of the original Klansmen. The Knights of the Ku Klux Klan, or the KKKK, was formed in Louisiana in 1956. They have had many national directors, or Grand Wizards that led the group. The first Grand Wizard of the KKKK was former Louisiana State representative David Duke. Another notable Grand Dragon was Tom Metzger, who now heads a White supremacy group called the White Aryan Resistance. Today, the Grand Dragon of the KKKK is Pastor Thomas Robb. The KKKK claims that they are not racist, but rather they are "racialist." This means that they do not necessarily hate any one particular race based on skin color, but they love the White race and have "White pride." Most of their ideas are centered on this concept. Therefore, the first and foremost thing that the KKKK stands for is the White Race. They say that the White Race is the "irreplaceable hub of our Nation, our Christian faith, and the high levels of Western culture and technology" ("Intro to the Knights of the Ku Klux Klan"). The KKKK believes that the only way to achieve their goals is to have a United States with all White people living in it, and there should be absolutely no integration. Another thing that the KKKK stands for is "America first." This means that they think the interests of the United States should be put before those of any other nation. It is basically a policy of protectionism because the KKKK also does not want any foreign influence or interests in the United States. Another aspect of the "America first" policy is that there should be a foreign policy of military non-intervention ("Intro to the Knights of the Ku Klux Klan"). The KKKK does not want to get involved with anything "non-American." The KKKK's stand on foreign aid and trade relates to their "America first" policy. They believe that all foreign aid should be stopped immediately because while the United States' tax dollars are being given to other countries, Americans themselves are still needy ("The program"). The KKKK believes that the money being spent on foreign aid should be kept within the United States and should be put into things like Social Security and Medicare. As for trade, the KKKK believes that NAFTA and GATT should be done away with because they take jobs away from American workers and will put "millions upon millions" into poverty ("The program"). Christianity is an important part of the KKKK?s ideas and beliefs. In fact, one of the things that the KKKK claims is that the United States was formed as not only a White Nation, but as a Christian nation. They quote James Madison saying this about the founding of the United States on their web page (?The program?): We have staked the future of all our political institutions upon the capacity of mankind for self-government upon the capacity of each and all of us to govern ourselves, to control ourselves, to sustain ourselves according to the Ten Commandments of God. Therefore, the KKKK?s views on abortion and homosexuality reflect those of the Bible. They are against abortion and believe it should be illegal unless the mother?s life is endangered or the woman was raped or a victim of incest. And since the United States is a ?Christian nation? and the Bible is against homosexuality, there should be a national law against it. They also believe church and state should no longer be separated, making prayer in public schools legal. Because the KKKK is so heavily involved in Christianity, they often light a large wooden cross on fire at their rallies. They say that they are not desecrating the cross but
Sunday, October 20, 2019
How to Talk Like a Soprano Family Member
How to Talk Like a Soprano Family Member Ever wondered how Italian stereotypes came to be? Or why the Mafioso stereotype- Italian Americans with thick accents, pinky rings, and fedora hats- seems to be the most prevalent? Where Did the Mafia Come From? The Mafia came to America with Italian immigrants, mostly those from Sicily and the southern part of the country. But it wasn’t always a dangerous and negatively perceived crime organization. The origins of the Mafia in Sicily were born out of necessity. In the 19th century, Sicily was a country constantly being invaded by foreigners and the early Mafia was simply groups of Sicilians who protected their towns and cities from invading forces. These â€Å"gangs†eventually morphed into something more sinister, and they began to extort money from landowners in exchange for protection. Thus the Mafia we know today was born. If you’re curious about how the Mafia has been portrayed in the media, you can watch one of the many movies that follow the activities in the south, like The Sicilian Girl. If you’re more interested in doing some reading or watching a show, you might like Gomorrah, which is world-renowned for its story. When Did the Mafia Come to America? Before long, some of these mobsters arrived in America and brought their racketeering ways with them. These â€Å"bosses†dressed fashionably, in line with the amount of money they were extorting. The fashion of the time in the 1920’s America consisted of three-piece suits, fedora hats, and gold jewelry to display your wealth. So, the image of the classic Mob boss was born. What About the Sopranos? The HBO television series The Sopranos, widely regarded as one of the best television series of all time, ran for 86 episodes and greatly impacted how Italian-Americans are viewed. But its impact on our language- with its use of mobspeak- also is quite significant. The show, which premiered in 1999 and closed in 2007, concerns a relentlessly foul-mouthed fictional Mafia family with the surname of Soprano. It revels in the use of mobspeak, a street language that employs bastardized Italian-American forms of Italian words. According to William Safire in Come Heavy, the characters dialogue consists of one part Italian, a little real Mafia slang, and a smattering of lingo remembered or made up for the show by former residents of a blue-collar neighborhood in East Boston. The vernacular of this famiglia has become so popular that its been codified in the Sopranos Glossary. In fact, Tony Soprano even has his own form of currency. In The Happy Wanderer episode, for example, he lends his old high school buddy Davey Scatino five boxes of ziti, or five thousand dollars, during a poker game. Later that night, Davey borrows- and loses- an additional forty boxes of ziti. This Is Southern Italian-American Lingo So you wanna be a â€Å"Sopranospeak†expert? If you sat down to dine with the Sopranos and discussed Tonys waste management business, or maybe the witness–protection program for one of New Jerseys 10 most wanted, chances are youd soon hear words like goombah, skeevy, and agita tossed around. All of these words derive from southern Italian dialect, which tends to make the c a g, and vice versa. Likewise, p tends to become a b and d transmutes into a t sound, and dropping the last letter is very Neapolitan. So goombah linguistically mutates from compare, agita, which means acid indigestion, originally was spelled acidit, and skeevy comes from schifare, to disgust. If you wanted to talk like a Soprano, youd also need to know the correct usage of compare and comare, which respectively mean godfather and godmother. Since in small Italian villages, everybody is the godparent of their friends children when addressing someone that is a close friend but not necessarily a relative the terms compare or comare are used. â€Å"Sopranospeak†is code for endless, unoriginal obscenities that have nothing to do with la bella lingua, with the various dialects of Italy, or (sadly) with the significant and varied contributions Italian–Americans have made throughout United States history.
Saturday, October 19, 2019
The impact of consumption and Investment on the GDP in Qatar (1990- Statistics Project
The impact of consumption and Investment on the GDP in Qatar (1990- 2012) - Statistics Project Example The reason for selecting this period of data was the incomplete data for all three variables that could have extended the analysis for the longer period. Moreover, it is important to provide definition of three variables included in the analysis. Net FDI = â€Å"The net inflows of investment to acquire a lasting management interest (10 percent or more of voting stock) in an enterprise operating in an economy other than that of the investor.†(â€Å"Indicator Queries†). The table indicated the country’s GDP increased significantly from 1994 to 2011 as the lowest value was recorded in 1994 and the maximum value was achieved in 2011. A sharp decline in the country’s GDP was recorded in 2009. Similar trends were observed in other two variables. The country’s exports increased significantly in the year 2011. The third variable ‘net inflows’ also showed a steady growth in the selected period. However, in 2011 a major decline was recorded. The results indicated that the value of adjusted R2 was 0.9871, which implies that the regression model implemented explained 98.71% of the total variations observed in 18 data entries. The regression equation obtained from the analysis indicated that the coefficient of constant, ÃŽ ²0 was 664545798.4126. A high value of constant coefficient suggested that there are other factors that affect the country’s GDP. Referring back to the equation of GDP provided, it could be noted that there are other variables included in the calculation of GDP. The coefficient of slopes obtained from the regression analysis were ÃŽ ²1 = 1.4160 (exports) and ÃŽ ²2 = 3.7452 (FDI net inflow). These values indicated that there is a positive relationship between GDP and exports and GDP and FDI net inflows. The findings reassert that to calculate a country’s GDP the values of investment and exports are added. The results imply that for every $1 increase or decrease in exports the country’s GDP would increase or decrease by $1.4160 respectively.
Friday, October 18, 2019
How Do You Define Religion Essay Example | Topics and Well Written Essays - 750 words
How Do You Define Religion - Essay Example Different people define religion differently as different belief systems are ubiquitously accepted, and there is no one way to determine who is right and who is not. Different versions of religion are accepted throughout the world. There are two different definitions of religion. One is the formal definition that is coined by the notable figures of a religion, while other is one’s individual definition. In this paper, my personal definition of religion will be presented. My personal thoughts on religion and idea of God will be explored in the paper. I believe there is God, but He is different from how different religions portray him. I am a catholic but I believe in evolution and other scientific facts and theories. My idea of God is quite different from established religions. Personal Definition of Religion Religion is formally defined as a set of belief that surrounds around a moral system and a deity. Emily Durkheim defined religion as a set of beliefs that distinguish practices that are forbidden from practices that are sacred (p. 62). A formal religion also has a host of rituals and involved worshipping of a single being.
Companies must develop effective Crisis Communication techniques to Essay
Companies must develop effective Crisis Communication techniques to respond to problems or dangers - Essay Example Crises Communication is considered as the sub speciality of the profession related to public relation designed for defending or protecting an organization from facing any kind of public challenge associated with its reputation (Greenberg and Elliott, 2009). The challenges may arise in the form of any criminal allegation, investigation or inquiry from the government agency, any sort of media inquiry, violation of rules and regulations associated with the environmental conditions etc. In today’s world of social media, it is certain that every company will face crisis. The question is when the crisis is going to take place. The combined effort of millions of common people playing the role of ‘citizen journalists’ along with infinite number of different online platforms guarantees the organizations that they would be victimized by someone, by means of spreading damaging message, which are often rumours. If somehow those rumours are found to be true then the companies can be put to defensive corner before they can gather relevant evidences in their own favour. When there is an emergency, then it becomes very important for the organizations to communicate. ... Thus, the most important component in this situation is to prepare for the crisis communication plan, which would enable the organization to clearly communicate to the internal as well as external stakeholders. The organizations should be able to respond accurately, promptly and confidently in such a case of an emergency. The audiences must be reached by these organizations suffering due to crisis for satisfying them with the information that they require. The image and reputation of the organizations can have a positive or negative impact based on the public perception related to this crisis. Thus, in order to face this crisis situation and maintain its reputation it becomes very important for the organizations to plan for an effective crisis communication strategy which would enable them to satisfy the customers, employees and other stakeholders with sufficient justification for the incident. Understanding the audiences properly is very important for the organizations suffering fro m crisis situation. It helps in reaching to these audiences with the most effective communication plan which would satisfy them. There exist many potential audiences who want information at the crisis situation and also after its occurrence. The main challenge that remains for the organization is identifying these potential audiences, determining their needs for the information and then identifying that whether the organization is able to communicate and explain to these audiences. The potential audiences for the organizations include customers; employees; news media; community; the management, investors and directors of the company, government officials etc. The organizations find that public importance is highly significant with advancement of technology and public
Thursday, October 17, 2019
HD paper Essay Example | Topics and Well Written Essays - 750 words
HD paper - Essay Example The choice of Piaget’s theory of cognitive development was based on the fact that there is always a change in human’s mental processes due to environmental experience and biological maturation. The TV episode shows that human beings undergo changes in the way they think as they change their environment and mature with time. The characters in the TV episode have undergone changes in the way they think and their characteristics, which clearly show that mental capacity of human being, keep on changing with time (Goswami,2003). There are two major assumptions in Piaget’s theory of cognitive development that are evident in the TV episode. One of the assumptions is that there is a big difference in the way children and adults think and that intellectual growth is a process that involves adaptation to changes in the environment or situations. The way children think is different from that of adults as it is well represented by the TV episode where young Sydney refuses to acknowledge the adoption of Victor. Unlike other characters who celebrate the adoption ceremony, young Sydney feels that Victor is not part of the family and so the plan of adoption does not auger well with her conscience. The reunion between Amber and Ryan clearly show that situation may make people to change. After offending Amber, Ryan makes a point of apologizing to her. Amber tells Ryan that a few years ago, she was drunk and had a car accident but the situation marked the turning point in her life as it had allowed her to mature a nd grow. The two reconcile in a manner that fulfills the assumption that situation or environment has a direct effect on individual’s ability to undergo biological maturity (Wadsworth, 1996) The vital concepts presented by Piaget’s theory of cognitive development are egocentrism and Assimilation. Assimilation takes place when people are faced with unfamiliar and new information and may refer
Brain Drain from India to the UK Outline Example | Topics and Well Written Essays - 500 words
Brain Drain from India to the UK - Outline Example I cannot fully agree with the negative perspective concerning the brain drain, as one should consider the benefits of labor emigration to the country itself. Relocation of both gifted and incompetent specialists from India has been occurring subsequent to the nineteenth century. In the mid-1800s, after the nullification of subjugation, the British delivered Indian workers to its provinces to work in manors (Upadhya, 2013). Streams to the UK topped in 1968 when confinements were at last situated setup. The numbers diminished from the top of 23,000 for every year to 5000 for each year (Raveesh, 2013). Truly, Indians left because of better financial open door abroad. This is most likely still one of the fundamental reasons why Indians leave today. However, numerous variables add to the Indian departure. Understanding these elements will help policymakers enhance conditions to urge Indians to return or to stay in any case. A number of medical understudies in India select to study abroad due to increasing expenses and constrained limit at their open organizations (Raveesh, 2013). The therapeutic cerebrum deplete in India not just decreases the number of specialists accessible for consideration, however, it likewise evacuates the individuals expected to push for health awareness changes (Hawkes, Kolenko, Shockness & Diwaker, 2009). Indian understudies traveling to another country for their higher studies costs India a remote trade outpouring of $10 billion yearly (Prakash, 2012). A great many Indian researchers, specialists, engineers and other qualified persons have moved and are staying in different nations. In total terms, India is among the nations, which lose most exceptionally talented laborers to outside business sectors (Prakash, 2012).
Wednesday, October 16, 2019
HD paper Essay Example | Topics and Well Written Essays - 750 words
HD paper - Essay Example The choice of Piaget’s theory of cognitive development was based on the fact that there is always a change in human’s mental processes due to environmental experience and biological maturation. The TV episode shows that human beings undergo changes in the way they think as they change their environment and mature with time. The characters in the TV episode have undergone changes in the way they think and their characteristics, which clearly show that mental capacity of human being, keep on changing with time (Goswami,2003). There are two major assumptions in Piaget’s theory of cognitive development that are evident in the TV episode. One of the assumptions is that there is a big difference in the way children and adults think and that intellectual growth is a process that involves adaptation to changes in the environment or situations. The way children think is different from that of adults as it is well represented by the TV episode where young Sydney refuses to acknowledge the adoption of Victor. Unlike other characters who celebrate the adoption ceremony, young Sydney feels that Victor is not part of the family and so the plan of adoption does not auger well with her conscience. The reunion between Amber and Ryan clearly show that situation may make people to change. After offending Amber, Ryan makes a point of apologizing to her. Amber tells Ryan that a few years ago, she was drunk and had a car accident but the situation marked the turning point in her life as it had allowed her to mature a nd grow. The two reconcile in a manner that fulfills the assumption that situation or environment has a direct effect on individual’s ability to undergo biological maturity (Wadsworth, 1996) The vital concepts presented by Piaget’s theory of cognitive development are egocentrism and Assimilation. Assimilation takes place when people are faced with unfamiliar and new information and may refer
Tuesday, October 15, 2019
Retails industries in UK Dissertation Example | Topics and Well Written Essays - 5250 words
Retails industries in UK - Dissertation Example Research shows that when the economic aspects of the country were steady and reliable, the consumer confidence was at its highest. This is evident from the fact that before 2007, when employment levels and positive externalities prevailed in the economy, UK consumers spent lavishly. However, growing inflation forced British people to change their money management philosophy from earn more and spend lavishly to spend less and save more. Everything is expensive in UK at present except the people. Many of the British families are currently struggling to find enough funds for managing their monthly family expenses because of higher inflation. From September 2007 onwards, a strong decline in consumer spending has been observed. Moreover, consumers started to stay away from borrowing options available to them from 2007 onwards. Earlier, the general trend among British people was to spend lavishly and approach the banks or other financial institutions when they are in need of money. Banks a nd other financial institutions in the past, dispersed mortgages to all people who approached them irrespective of their financial abilities or the credit histories of the borrowers. As a result of such inappropriate lending policies, many British banks faced problems in the recent past. At present banks in Britain are granting loans or mortgages only after thoroughly investigating about the credit histories of the borrowers. Thus, people are struggling to find enough money for lavish spending at present. ... This literature review focuses on the retail industries in the UK, specially the segmentation in this sector, as well as how the financial crisis affected it. Basic Trends in Retail Sector of the UK Lower Consumer Confidence: Research shows that when the economic aspects of the country were steady and reliable, the consumer confidence was at its highest. This is evident from the fact that before 2007, when employment levels and positive externalities prevailed in the economy, UK consumers spent lavishly. However, growing inflation forced British people to change their money management philosophy from earn more and spend lavishly to spend less and save more. Everything is expensive in UK at present except the people. Many of the British families are currently struggling to find enough funds for managing their monthly family expenses because of higher inflation. From September 2007 onwards, a strong decline in consumer spending has been observed. Moreover, consumers started to stay awa y from borrowing options available to them from 2007 onwards. Earlier, the general trend among British people was to spend lavishly and approach the banks or other financial institutions when they are in need of money. Banks and other financial institutions in the past, dispersed mortgages to all people who approached them irrespective of their financial abilities or the credit histories of the borrowers. As a result of such inappropriate lending policies, many British banks faced problems in the recent past. At present banks in Britain are granting loans or mortgages only after thoroughly investigating about the credit histories of the borrowers. Thus, people are struggling to find enough money for lavish spending at present. Apart from the
Monday, October 14, 2019
Consumer Buying Behavior of Hybrid Vehicles Essay Example for Free
Consumer Buying Behavior of Hybrid Vehicles Essay Introduction 1 Background of the Study With the air pollution level rising day by day caused by the emission from conventional vehicles, many government bodies have put in effort to enforce emission control policy since the late of 1960, and it is becoming strict with the EURO committee being the leader until today, where their emission policy and grading system being accepted or referenced worldwide even in Malaysia. The grading system based of emission cleanliness as of today is from Euro 1 to Euro 6, where Euro 1 being the worst emission standard and Euro 6 being the environmental friendly. This is the scene where most modern vehicles are fitted with catalytic converter since late 1975, a simple device that can reduce the harmful emission such as un-burn hydrocarbon and carbon monoxide by converting them into cleaner substances such as oxygen and hydrogen through chemical catalyst effect within (Tony Andrew, 2006). The effect of this is that the rise of the awareness of fuel efficiency, as many will further relate that if fuel efficiency can be increased, then the emission can be further improved, as well as to reduce wastage. Many automobile makers has since then began development of fuel efficient engine in order to make a stand, and consequently lead to the trend of Hybrid Electric Vehicle (HEV). 2 Problem Statement However, emission is only one environmental factor as there is other factor which bothers a driver financial aspect, the fuel and its prices. No matter the fuel is expensive and cheap, if one can travel further with a given set amount of fuel, then one can certainly save him/her some money (Tony Andrew, 2006). And back to the environmental area, fossil fuel is non-renewable energy resources and depletion is certainly inevitable. This is why in recent years, many western automobile makers started to look into building fuel efficient vehicles, by building fuel efficient engines through various ways, most notably by downsizing the engine displacement and compensate it with force induction such as low pressure turbocharger. The effect of this implementation is that using a smaller capacity engine but can achieve the power delivery of a high capacity engine, yet with lower fuel consumption. However back in the eastern automobile industry, where the Japanese being the leader they had something else in mind, not only they wanted fuel efficiency but at the same time they wished to maximize the go green concept. Henceforth they come up with the idea of hybrid vehicle, where in general terms a vehicle is powered by 2 sources of input, which is a normal internal combustion engine, supported by an additional electric motor which requires special battery pack. The advantages of this implementation is that the fuel consumption and emission is superior over the formal, while the drawback is the maintenance and cost of replacement for faulty battery pack is very expensive. With the hybrid being the hot trend now given the promising sales figures from European countries and the USA, generally the maintenance factor is not an issue for them, however in this research we need to find out the factors that influence a buyer into considering, buying a hybrid vehicle over here in Malaysia, as the hybrid trend is still very new here in Malaysia, generally starting on the year of 2006 where Honda introduces Civic Hybrid. However with the recent tax exemption on hybrid vehicles from the Malaysia government, the trend seems to be changing positively and now we have several models from Honda and Toyota to offer in response to the policy. 3 Research Objectives a) What are the factors that influence consumer into considering a hybrid vehicle? b) What are the factors that support consumer into buying a hybrid vehicle? c) What are the factors that consumer worries about when purchasing a hybrid vehicle? 4 Significance of the Study This study into the factors that affect the buying decision of hybrid vehicles in Malaysia could project the trend and acceptance of hybrid vehicles here in Malaysia. With that information, local automobile makers can consider into developing our own hybrid vehicles to offer the local markets a broader choice, as well as to stay competitive in the market. Additionally, this will be a good catalyst to spark off â€Å"Go Green†concept into consumers’ mind that is beneficial to the restoration and perseverance of the environment. 5 Scope of the Study In this research, we will first take a general look and introduction into both the low pressure force induction technology and the hybrid technology further then compare and contrast the pros and cons in detail. With both concept understood, we will begin to focus on the trend of hybrid vehicles here in Malaysia, finding out the factors that support or deter the acceptance of hybrid vehicle through questionnaire aimed at hybrid owners and potential hybrid owners, from then we can know what are the main factors and concern of buyer upon making a decision for a hybrid vehicle, and then conclude what can be done to further increase the acceptance level of hybrid vehicles. Literature Review According to Markel Simpson (2006), the implementation of hybrid electric vehicles can effectively reduce petroleum consumption up to 30% when compared to conventional vehicle, however a fully plug-in hybrid electric vehicle shall be undergo development to further improve the savings and reduce the wastage, as current hybrid electric vehicles uses electric motor powered by battery pack to assist the engine, which is costly when one needs to replace, and it did not provide much desired power. The manufacturer can of course put in a bigger battery pack to punch out better power and durability, but with every 15% of improvement the cost is nearly doubled. This issue is also mentioned before way back in year 2001, where the development of hybrid vehicles began with the aim in providing a superior fuel efficiency vehicles with minimal wastage and pollutants emitted, in prior to address two major problems (Allella et al, 2001): a) Consumption of fuel : World petroleum reserves and residues are unlikely able to sustain against the ever growing necessity of consumption b) Pollution : Generally referred to the harmful emission that can damage the environmental health. The most common hybrid vehicle design is found within the famous Japanese automobile makers, respectively the Honda the Toyota. The idea is to fit an electric motor powered by a battery pack that will recharge itself using the lost energy during the braking procedure, to assist a smaller capacity conventional engine in acceleration. With the motor assistant, the engine need not work and rev up that hard to get the vehicle moving therefore fuel consumption can be lowered. When certain conditions are met, the vehicles may also run solely on the electric motor itself most probably during low speed cruising. Putting the vehicle design aside, as stated by Kuo Wang (2011), the disciplinary in driving, as well as the climate is major factor in reducing fuel consumption. Kuo Wang pointed out that in countries that have tropical climate, such as those near to the equator, tend to have higher fuel consumption index compared to other countries with 4 seasons climate, this is mainly due to the fact that fuel burns better and more efficient when the air temperature is colder, as colder air is more dense and henceforth carries more oxygen molecules. Other than that, since the temperature is generally high throughout the year for tropical climate countries, drivers tend to switch on the air-conditioner (A/C) most of the time to withstand the hot weather, and A/C draws power from the engine to power up the compressor and cooling coil, therefore it results in loss of power from engine and leads to higher fuel consumption. On the disciplinary side, traveling below or way above the optimum speed of a vehicle, usually around 90KM/H to 110KM/H will affect the fuel consumption, where most drivers tend to speed when the chances arise. One should also try to plan their traveling route ahead, in order to avoid unnecessary traffic congestion which can result in poor fuel consumption, as start-stop driving proven to have 60% increased fuel consumption compared to smooth non-stop driving. This is generally experienced by most drivers that they can achieve better mileage if they travel on the highway often. Research Methodology 1 Theoretical Framework [pic] 2 Generation of Hypothesis Assume that a) H0 = Null Hypothesis (No relationship between IV DV) b) H1 = Alternative Hypothesis (Significant relationship between IV DV) |H1 |H0 – There is no relationship between maintenance and purchase decision of hybrid vehicles. | | |H1 – There is significant relationship between maintenance and purchase decision of hybrid vehicles. | |H2 |H0 – There is no relationship between fuel consumption and purchase decision of hybrid vehicles. | | |H1 – There is significant relationship between fuel consumption and purchase decision of hybrid vehicles. | |H3 |H0 – There is no relationship between tax exemption and purchase decision of hybrid vehicles. | | |H1 – There is significant relationship between tax exemption and purchase decision of hybrid vehicles. | |H4 |H0 – There is no relationship between personal view and purchase decision of hybrid vehicles. | | |H1 – There is significant relationship between personal view and purchase decision of hybrid vehicles. | Conclusion In conclusion, no matter it is partial hybrid or fully plug-in hybrid, the main objectives are to prolong the sustainability of petroleum through improved fuel consumption. By going green, the hybrid technology can also help in reducing wastage and guarantee cleaner emission that can contribute to better environmental health and quality. Therefore with all the benefits and savings, we should try to adopt and embrace the implementation of hybrid vehicles. However, there is still room for improvement given the hybrid technology is still new within a decade of time. Government should come out with policy that can help greatly in promoting the adaptation of this green technology. Reference: 1) Allella et al, (2001), Negative Log-gamma Distribution for Data Uncertainty Modeling in Reliability Analysis of Complex System Methodology and Robustness, International Journal of Quality and Reliability Management, Vol. 18, Napoli, Italy. 2) Allela et al, (2005), Optimal Reliability Allocation Under Uncertain Conditions With Application to Hybrid Vehicle Design [Online], International Journal of Quality and Reliability Management, Vol. 22, Napoli, Italy. Available from (www. emeraldinsight. com/0265-671X. htm) [Accessed June 6 2011] 3) Apaydin O. Gonullu MT, (2008), Emission Control With Route Optimization In Solid Waste Collection Process, Vol. 33, Sadhana. 4) Davis S. Diegel S, (2004), Transportation Energy Databook, 24th Edition. 5) Duval M, (2004), Advanced Batteries for Electric Drive Vehicles, EPRI. 6) Hirsch et al, (2005), Peaking of World Oil Production: Impracts, Risks, and Mitigation. 7) Kuo Y. Wang CC, (2011), Optimizing the VRP by Minimizing Fuel Consumption [Online], International Journal of Management of Environmental Quality, Vol. 22. Available from (www. emeraldinsight. com/1477-7835. htm) [Accessed 8 June 2011] 8) Markel T. Simpson A, (2005), Energy Storage Considerations for Grid-Charged Hybrid Electric Vehicles, IEEE Vehicular Technologies Conference, Chicago, IL. 9) Markel T. Simpson A, (2006), Plug-In Hybrid Electric Vehicle Energy Storage System Design [Online], National Renewable Energy Laboratory, available from (http://www. nrel. gov/vehiclesandfuels/vsa/pdfs/39614. pdf) [Accessed 8 June 2011].
Sunday, October 13, 2019
Bengal Renaissance And The 19th Century History Essay
Bengal Renaissance And The 19th Century History Essay The 19th century Bangla literature is not a product of the continuous on-going literary tradition of the land, if we for a moment not consider the socio-political changes of the 19th century and the conquest of Bengal in the late 18th century by the British East India Company. It is neither a product of a sudden upsurge of literary geniuses who started to excel in isolation. The changes that characterise the Bangla literary tradition of the 19th century is deeply and thoroughly influenced by the social reform movement known as the Bengal Renaissance. With the advent of the British East India Companys rule over Bengal, the mainstream literary tradition of the land was transported from its rural base to a highly sophisticated urban elite society. The roots from which Bangla literature had evolved for hundreds of years was soon sidelined and termed as folk-lore ( m ¡L-Lb ¡) and remote (fË ¡Ã‚ ¢Ã‚ ¿Ã‚ ¹L) and the rural storytellers whose narratives revolved around a specific religious or social aspect was soon substituted by the elite, educated and intellectual Bengali babus of Calcutta, the then capital of the East India Companys dominion. The educational system of Bengal, as a whole, underwent a drastic change in the early 19th century. From a conventional learning of the Bangla, Sanskrit and Arabic languages, the holy Vedas or the Bangla folk-lore and ballads (N £Ã‚ ¢aL ¡) in the traditional makeshift schools (f ¡Wn ¡m ¡ or  V ¡m), the educational reforms in the late 18th century and the early 19th century saw the establishment of institutions like the Asiatic Society (1784), Fort William College (1800), Serampore College (1817), Hindu College (1817), Sanskrit College (1824) and others which were exclusively meant for the elite Bengalis in order to educate them according to the European idea of education, learning and value judgement. This socio-political change in the educational scenario of Bengal quite naturally gave birth to a new intellectual class of Bengalis who perceived the idea of European education as the ideal form of learning and who would later give birth to the Bengal Renaissance and in turn change the scenario of the literary tradition of the 19th century Bangla literature. According to historian Romesh Chunder Dutt, The conquest of Bengal by the English was not only a political revolution, but ushered in a greater revolution in thoughts and ideas, in religion and society From the stories of gods and goddesses, kings and queens, princes and princesses, we have learnt to descend to the humble walks of life, to sympathise with the common citizen or even common peasantà ¢Ã¢â€š ¬Ã‚ ¦ Every revolution is attended with vigour, and the present one is no exception to the rule. Nowhere in the annals of Bengali literature are so many and so bright names found crowded together in the limited space of one century as those of Ram Mohan Roy, Akshay Kumar Datta, Ishwar Chandra Vidyasagar, Michael Madhusudan Dutt, Hem Chandra Banerjee, Bankim Chandra Chatterjee and Dina Bandhu Mitra. Within the three quarters of the present century, prose, blank verse, historical fiction and drama have been introduced for the first time in the Bengali literature (Dutt, 1877). It is tr ue what R.C. Dutt has tried to convey. Possibly very few literary traditions have had to deal with so many literary geniuses at one point of time. Cultural dominance was a major part of the idea of European colonisation of the Indian subcontinent. Along with the ruthless prowess of the Empire came the vaults filled with literature. And it is quite natural for the average Bengali intellectual elite to be mesmerised by the heroic epics of Homer and Virgil, the tragedies of Sophocles and Marlow, the blank verses of Milton and Shakespeare, the journey of Dante, the tantalising poetry of Petrarch and Sappho and the revolutionary ideas of Plato, Aristotle and Machiavelli, not only because of their literary expertise but more evidently because the colonised elite had to deal with the wide timeline of several literary genres at one point of time. Literary personnel like Romesh Chunder Dutt, Michael Madhusudan Dutt and others were so mesmerised with European culture and the English language in particular that they considered all non-European literatures to be of a little value as compared to the valour of the former; they even wrote let ters addressed to their Bengali friends in English. Like the European colonisers, it was easy for the intellectual elite, who were under the grasp of European education, to divide the history of Sanskrit or Bangla literature, which can be categorised as Hindu literature [1] , into three distinctive periods, the ancient, the medieval and the renaissance. The Occidentals believed that Hindu literature was little of value before the advent of the Europeans. It was the colonisers who educated the colonised and in turn helped the native intellectuals of Bengal to revolutionise their literary tradition. The Orientalists, like Michael Madhusudan Dutta, Ram Mohan Roy, Iswar Chandra Vidyasagar and others, too were of a similar notion over the historiography of Bangla literature. However they, unlike the Occidentals, believed that there was a Golden Age of Hindu literature, followed by a Dark Age under the Islamic rulers and finally the coming of the Anglo-Saxons or the East India Company, in simpler words, who regenerated, revived and re novated Hindu literature and more in particular Bangla literature bringing about a Renaissance in the literary tradition of the land. This submission of the intellectual class of Bengal to the dominance of the British or in a larger frame the European notion of education, art and culture brought about the changes in Bangla literature in the 19th century. Bengali writers and authors started to explore and later imitate and improvise the different genres of European literature. Meghnadbadh Kavya ( jOe ¡c hd L ¡hÉ), the first Bangla secondary epic was written by Michael Madhusudan Dutta in 1861, which follows the poetic tradition of Miltons Paradise Lost intricately. Sonnets were also introduced into Bangla literary tradition by Madhusudan. Novel as a genre found its way into the urban literary culture of Bengal with Hannah Mullens Karuna O Phulmanir Bibaran (Ll ¦Z ¡ J g ¥mj ¢Zl  ¢hhlZ) in 1852 followed by Bankim Chandra Chattopadyays Durgeshnandini (c ¤Ã‚ NÑne ¢Ã‚ ¾ce £) in 1865. Just for the records, both Madhusudan and Bankim Chandra had started their literary careers with pieces of literature written in English. Madhusudan began as a composer of English poetry and Bankim Chandras first publication was Rajmohans wife. Bengal renaissance in literature came along with the changes in the socio-political and religious outlook of the Bengali elite. It was an incident in the history of Bengal which widened the perspective of the orthodox Hindu-Bengalis. The advent of the Brahmo Samaj; the banning of Satidaha (pa £c ¡q) [2] , child marriage and pursuing women literacy and widow-remarriage along with the acceptance of the new wave of Bangla literature were all frames of the same picture, the Bengal renaissance. Bengal renaissance did show the authors and the poets of Bengal, the way out from the orthodoxy of the Hindu religion and the conventional mind-set of the literary personnel of the earlier periods. As a matter of fact, in literary texts, women attained a new and a great importance due to this new wave in Bangla literature. In Bankim Chandras Durgeshnandini (1865), though it is set in a historical locale discussing the conflict of the Pathans and the Rajputs, the three female characters, Ayesha, Tillotama and Bimala are portrayed under the main spotlight. All the three characters represent the free-woman spirit; Ayesha, the brave; Tilottama, the beautiful and Bimala, the courageous. Bankims Kapalkundala (1866), Mrinalini (1869) and Debi Choudhurani (1884) also deal with female protagonists in a male chauvinist society. In most of Rabindranath Tagores novels the plot revolves around the female characters. The role of Charu in Nastanirh (1901); Bimala in Ghare-Baire (1916) and Damini an d Nanibala in Chaturanga (1916) is revolutionary and is the most important in the ongoing storyline of the respective novels. Sarat Chandra Chattopadyay, though has dealt with the more inner part of the household as the subject of his literary works has shown the importance of women in the society. He has portrayed women as the main protagonist of the existing social order in his novels, for instance, Baradidi (1907), Parineeta (1914), Debdas (1917), Choritrohin (1917), Srikanto (1917-1933), Nishkriti (1917) and others. The Bengal renaissance saw authors who were actually politically sound and was particularly sensitive to the cause of women in the society and in turn the authors actually contradicts the conventional and orthodox perception of the male dominated society. For the first time in Bangla urban literature, women have been given the importance that she deserves. It was as if the rebirth of Mahua [3] as Kapalkundala, Mrinalini, Nanibala of Chaturanga, Charu of Nashtan ir or Rajlakhhi of Srikanto. Bengali authors, poets and intellectuals of the 19th century for instance Bankim Chandra Chattopahyay, Ram Mohan Roy and others had projected the rise of the middle class Bengali Hindus in their literary works and they are the same literary personnel who have paved the way for the later writers like Rabindranath Tagore and Sarat Chandra Chattopadhyay who have brought the middle class of the Bengali society in the limelight of their works of literature. Bangla literature was no longer written exclusively for the elite audience and with the rise of the printing press in Bengal, Bangla literature entered a new paradigm. Free thinking and the authors points of view were the ruling characteristics of Bangla literature in the mid and the late 19th century. The projection of the daily struggle became an integral part of the literary tradition. According to Nitish Sengupta, The Bengal renaissance can be said to have started with Raja Ram Mohan Roy (1775-1833) and ended with Rabindranath Tagore (1861-1941), although there have been many stalwarts thereafter embodying particular aspects of the unique intellectual and creative output. (Sengupta, 2001). He has emphasised that Bengal renaissance also incorporated a very vital aspect; the concept of the Swadeshi (nationalist freedom movement) and it is in the works of Madhusudan, Bankim Chandra and Rabindranath that we actually find its great importance. Madhusudans Meghnadbadh Kavya (1861) though is based upon a part of the Valmiki Ramayana, yet it is through the authors style and perspective that the point of view of the storyline shifts from Ayodhya to Lanka. In this version of the story of Rama, Ravana is the tragic hero who loses the battle in the end. This shift in the perspective of the plot can be compared to Miltons Paradise Lost where the audience sees the story of Heav en and Hell from the other point of view, the point of view of Satan. Madhusudan has brought in the point of the other in his version of Ramas story, where Meghnad and Ravana are the protagonists and Rama is just a successful conqueror. Meghnadbadh Kavya may well have depicted the conquest of Bengal by the East-India Company. It was published in 1861 only four years after the first war for independence and Madhusudan wrote it in a state when he had already faced the failure of pursuing a European dream. Bankims Anandamath (1882) starts with the horrors of the Bengal famine in a colonised Bengal. He describes the famine as, People sold their belongings, then their house, then their land, then their wives, then their children even then the famine has no end. Everyone wants to sell, theres no buyer. (Chattopadyay, 1882). Set in the background of the Sannyasi Rebellion in the late 18th century, it is considered one of the most important novels in the history of Bangla literature. Its i mportance is heightened by the fact that it is closely related with the struggle for Indian independence from the Anglo-Saxons. Bankims Debi Choudhurani (1884) which followed closely after Anandamath renewed the call for a resurgent India that fights against oppression of the British Empire with strength from within the common people, based on traditional Indian values of austerity, dedication and selflessness. Since it fuelled the patriotic struggle for Indian independence from the British Empire, the novel just like Anandamath was banned by the colonisers. In this novel, Bankim Chandra also reinforced his belief that an armed and face-to-face conflict with the Royal Army is the only way to win independence. Neel Darpan (The Indigo Planting Mirror) (1859) a play written by Dinabandhu Mitra was essential to Nilbidroha (Indigo Revolt). Mitra wrote in the preface of the English translation I present The Indigo Planting Mirror to the Indigo Planters hands; now, let every one of them, h aving observed his face, erase the freckle of the stain of selfishness from his forehead, and, in its stead, place on it the sandal powder of beneficence, then shall I think my labour success. (Mitra, 1859). The play was all about the differences between the old and beautiful culture of Bengal which is being eradicated by the new and advanced perspective of the mass. It is about the upheaval between the Indigo planters and Indian Rioters in different parts of Bengal, Bihar and U.P. This conflict gave rise to the rift and division between the different classes of the society and between the different sections of the Government as well. Later, Rabindranaths novels also do refer to the Swadeshi movement which sweeps over Bengal due to the impact of the Renaissance. Chaturanga, Shesher Kobita, Ghare-Baire, Noukadubi and others reflect the vibrant Bengali society. Ghare-Baire in particular illustrates the conflicting tendencies between the Moderate and the Extremist ideals, terrorism and religious zeal which were a part of the pre-independent Bengali community. Bengal renaissance in simpler words have brought the society a step closer to the middle-class readership, who would find it hard to escape the reality of the existing community. Before the advent of the Bengal renaissance in Bangla literature, a literary work was confined to a single belief, a single community and a single mind-set. The mid-nineteenth century saw the inter-mixing of different sections of the society, different religious beliefs or contradictions and different ways of life, all inter-mingled in the same sphere of the literary work. Bankims Durgeshnandini deals with the contradictions and later the interactions between the Pathans and the Rajputs; Rabindranaths Chaturanga immortalises the idea of atheism of Jyathamoshai who crosses the barrier of religion and social structure to help the lower strata of the society and the needy; Sarat Chandra in Srikanto has depicted Rajlakkhi as a prostitute but yet dearly loved by the protagonist, Srikanto. Another form of literature which took its birth in the mid 19th century in Bengal was essays (fËhà ¥). Akshay Kumar Boral, Ramendra Sundar Tribedi, Bankim Chandra Chattopadhyay, Rabindranath Tagore and others of the mid and the late 19th century are the pioneers of Bangla essays of that period. Finally, in order to conclude, it is very important to understand that though Bengal renaissance was a product of the Bengali elite intellectuals under the deep-rooted influence of western education, which in a way has sidelined the indigenous literary tradition of Bengal, yet it has opened the minds of the audience forcing him to face the reality of the state of things. The changes that it characterised in the 19th century Bangla literature are great and inevitable and it is because of the renaissance in Bengal that Bangla literature has crossed all its barriers of religious and socio-political orthodoxy and closed-mindedness.
Saturday, October 12, 2019
Victimization of Minor Characters in Laura Esquivels Like Water for Ch
In a novel, minor characters are never the focus of the plot. Minor characters are present in a novel to affect the major characters and help the character development of the major characters. Minor characters influence the major characters in many ways. One of these ways of supporting the major characters, is the victimization of the minor characters. Two excellent examples of minor characters that impact the major characters of the novels due to the minor characters being victimized is Nacha in Like Water for Chocolate by Laura Esquivel and Monica in Silence by Shusaku Endo. Father Rodrigues met Monica for the first time shortly after he has been betrayed by Kichijiro. From the first time that Father Rodrigues encountered Monica, she was already being victimized. She was captured by the Japanese government, her wrists in manacles, reeking of fish, and dressed in rags. Although she was in the worst of situations, she still retained hope, dreaming of martyrdom and heaven. Father Rodrigues can not fathom how Monica was so calm, knowing that she would die soon. Rodrigues asked, But you are all at easeDon?t you realize that we are all going to die in the same way and Monica responded, I don?t knowBrother Ishida used to say that when we go to Heaven we will find there everlasting peace and happiness (Endo 82). Father Rodrigues was barely able to contain himself from screaming at Monica that Heaven was not the place she thought it would be. Already Monica has had an impact upon Father Rodrigues, creating an image of all the Japanese Christians. She has slowly started to put the idea in his head that the Japanese concept of Christianity is not the same concept as Father Rodrigues?s. Another impact Monica had on Fa... ...ta everything she knew about the kitchen. Nacha was victimized by Mama Elena, never being allowed to marry and forced to spend her life watching other people?s wedding, instead of her own. She provided the care for Tita that Mama Elena never gave Tita. Although minor characters are not focused upon in a novel, they can be portrayed as the true heroes of the tale. Minor characters provide the support and supply the confidence in the major characters to continue through major character?s struggle. Without the minor characters, the major characters would have no influence and the plot of many novels would be dry and bland. Nacha in Like Water for Chocolate by Laura Esquivel, and Monica in Silence by Shusaku Endo, truly exemplify how the minor characters in a novel can selflessly devote their lives to helping the major characters overcome the conflicts of a narrative.
Friday, October 11, 2019
Generally Accepted Accounting Principles and Balance Sheet
F? 151. Assets become liabilities when they expire. F152. Revenue results from collection of accounts receivable. F153. A company’s fiscal year must correspond to the calendar year. T154. Accounting periods should be of equal length to facilitate comparison between periods. T155. When there is no direct connection between revenues and costs, the costs are systematically allocated among the periods benefitted. T156. Applying accrual accounting results in a more accurate measurement of profit for the period than does the cash basis of accounting. F157. Adjusting entries affect cash flows in the current period.T158. Revenue cannot be recognized unless delivery of goods has occurred or services have been rendered. F159. Accrual accounting recognizes revenues and expenses at the point that cash changes hands. F160. A deferral is the recognition of an expense that has arisen but has not yet been recorded. T161. Adjusting entries are useful in apportioning costs among two or more acc ounting periods. T162. An adjusting entry includes at least one balance sheet account and at least one income statement account. T163. Recording incurred but unpaid expenses is an example of an accrual. F164.If all transactions were originally recorded in conformity with GAAP, there would be no need for adjusting entries at the end of the period. T165. Every adjusting entry must change both an income statement account and a balance sheet account. F166. When the reduction in prepaid expenses is not properly recorded, this causes the asset accounts and expense accounts to be understated. T167. Accumulated depreciation may be referred to as a contra-asset account. T168. The adjustment to record depreciation of property and equipment consists of a debit to depreciation expense and credit to accumulated depreciation.T169. When services are not paid for until they have been performed, the accrued expense is recorded by an adjusting entry at the end of the accounting period. T170. The amou nt of accrued revenues is recorded by debiting an asset account and crediting an income account. F171. Acquiring a computer for cash is just exchanging one asset for another and will not result in an expense even in future periods. F172. A decrease in an expense account is the equivalent of a decrease in owner’s equity. F173. Accrued revenue is a term used to describe revenue that has been received but not yet earned. T174.Book value is the original cost of a building less depreciation for the year. F175. The adjusting entry to allocate part of a cost of a one-year fire insurance policy to expense will cause total assets to increase. T176. The adjusting entry to recognize earned commission revenues, not previously recorded or billed will cause total assets to increase. F177. The adjusting entry to recognize an expense which is unrecorded and unpaid will cause total assets to increase. T178. The adjusting entry to recognize earned revenues which was received in advance will ca use total liabilities to decrease.F179. The maximum period covered by a worksheet is 6 months. T180. Withdrawals is recorded in the Balance Sheet debit column of the worksheet. F181. The Owner’s capital account is shown in the Income Statement credit column in the worksheet. F182. The Owner’s withdrawal account will not appear on an adjusted trial balance on the worksheet. F183. Accumulated depreciation appears on the income statement. T184. The worksheet is used to pull together up-to-date account balances needed to prepare the financial statements. F185.Financial statements are prepared from the adjusted trial balance of the worksheet. F186. Because adjusting entries are recorded on a worksheet, they do not need to be journalized or posted. T187. A loss occurs when there are more expenses than revenue. T188. If revenue and expenses were equal for an accounting period, the result would be neither profit nor loss. T189. The worksheet is not presented with the financial statements. T190. The third step in worksheet preparation is to enter the adjusted account balances in the adjusted trial balance column.T191. The worksheet is a convenient device for completing the accounting cycle. T192. After all necessary adjustments are entered in the worksheet, the two adjustment columns are totaled to prove the equality of debits and credits. F193. Income and expense accounts are moved to the balance sheet columns of the worksheet. F194. Assets, liabilities capital and withdrawal accounts are extended to the income statement column of the worksheet. T195. The balance of the Unearned Revenues account will appear in the balance sheet credit column of the worksheet. F196.The balance sheet credit column of the worksheet usually contains only the liability and equity accounts. F197. Where the income statement column of the worksheet are totaled the excess of debits over credits is called profit. F198. The totals of the balance sheet columns of the worksheet will usually be the same as the totals appearing in the formal balance sheet. T199. The last step in the worksheet preparation is to enter the profit and loss figure as a balancing figure in the income statement and balance sheet columns. T200. The worksheet helps the accountant discover existing posting and calculation errors.T201. If an asset has been carried to the debit column of the income statement and a similar error occurred involving income or liabilities, the worksheet may appear to be correct but the profit figure is actually misstated. F202. Financial statements are confidential documents which are available only to the owner of the business. T203. The focal point of the accounting cycle is the financial statements. T204. The income statement shows the types and mounts of revenues and expenses for the accounting period. F205. The excess of expenses over revenues is called loss. F206.Expenses are increases in equity caused by the entity’s income-generating activities. F 207. Cash loaned from a bank constitutes income. F208. The statement of changes in equity uses only the profit figure from the income statement to explain the change in equity. T209. The balance sheet provides the financial statement user the type and amount of each asset, liability and capital account at a particular date. T210. The balance sheet is prepared based on the final equity balance in the statement of changes in equity. F211. The account form of balance sheet shows assets, liabilities and equity in a vertical sequence.T212. Financial flexibility is the ability to take effective actions to alter the amounts and timings of cash flows so that it can respond to unexpected needs and opportunities. T213. Solvency refers to the availability of cash over the longer term to meet financial commitments as they fall due. T214. Liquidity refers to the availability of cash in the near future after taking account of the financial commitments over this period. T215. An income statement r efers to the specified period while a balance sheet shows the financial position of the entity at a particular date. T216.Cash flow statement reports the amount of cash received and disbursed during the period. T217. Notes to financial statements include narrative descriptions or more detailed analyses of amounts shown on the face of the balance sheet, income statement, cash flow statement and statement in changes in equity. T218. Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an enterprise in preparing and presenting financial statements. F219. The purchase of an equipment is an example of a financing activity. T220. Buying and producing goods and services are examples of operating activities.T221. The purchase of land is an example of an investing activity. F222. Paying taxes to the government is an example of financing activity. T223. Financial position may be assessed by referring to the balance sheet. T224. The statement in c hanges in equity discloses the withdrawals during the period. F225. The heading of the income statement might include the â€Å"As of December 31, 2011. †T226. The balance sheet is also known as the statement of financial position. T227. The statement of cash flows discloses significant events related to the operating, investing and financing activities of the business.T228. The statement of changes in equity relates the income statement to the balance sheet by showing how the owner’s capital account changed during the accounting period. F229. The account Commissions Earned would appear on the balance sheet. F230. The account Wages Payable would appear in the income statement. T231. Financial statements cannot be prepared correctly until all the accounts have been adjusted. F232. A worksheet is more useful for a small company than a large one. T233. Working papers provide a written record of the work performed by an accountant or auditor. T234.The worksheet is a type of accountant’s working paper. F235. The amount for owner’s withdrawal will appear in the income statement column of a worksheet. T236. The adjusted trial balance columns of the worksheet are prepared by combining the trial balance and adjustments column. T237. When the Income Statement columns of the worksheet are initially footed, they should be out of balance by the amount of profit and loss. F238. When the balance sheet columns of the worksheet are initially footed, they should be in balance. F239. The worksheet should be prepared after the formal financial statements have been prepared.T240. An important use of the worksheet is an aid in the preparation of financial statements. 241. The worksheet is prepared after the formal adjusting and closing entries. 242. On a worksheet, the balance of the owner’s Capital account is its ending amount for the period. 243. The amount placed opposite the owner’s Capital account in the Balance Sheet columns of the w orksheet is the amount to be reflected for owner’s Capital on the Balance Sheet. 244. The balances of the Accumulated Depreciation accounts will appear on the credit side of the worksheet’s Balance Sheet Columns. 245.The balance sheet may be prepared by referring solely to the Balance Sheet columns of the worksheet. 246. When adjusting entries are entered onto a worksheet, it is not necessary to record them in the general journal. 247. Total assets, total liabilities and owner’s equity on the balance sheet are the same as the totals of the Balance Sheet columns on the worksheet. 248. The amount of owner’s withdrawals can be found on the worksheet. 249. After the adjusting and closing entries have been recorded and posted, the general ledger accounts that appear on the balance sheet have no balances. 250.General account balances agree with those in the financial statements even before adjusting and closing entries are recorded and posted. 251. The income s ummary account is used to close the income and expense accounts. 252. The balance of the owner’s Capital account represents the cumulative net result of income, expense and withdrawal transactions. 253. Closing entries clear income and expense accounts at the end of the period. 254. The post-closing trial balance contains asset, liability, withdrawal and capital accounts. 255. The final trial balance is called a post-closing trial balance. 56. A reversing entry is a journal entry which is the exact opposite of a related adjusting entry made at the end of the period. 257. To simplify the recording of regular transactions in the next accounting period, all adjusting journal entries are reversed. 258. Post-closing trial balance tests the equality of the accounts after adjustments and the closing entries are posted. 259. Trial balances are prepared to ensure that no entries have been omitted. 260. In the accounting cycle, closing entries are prepared before adjusting entries. 261 .In the accounting cycle, information from source documents is initially recorded in the journal. 262. Nominal accounts are reduced to zero by closing entries. 263. Closing entries deal primarily with the balances of real accounts. 264. The only accounts that are closed are the income statement accounts. 265. Closing entries result in the transfer of profit or loss into the owner’s Capital account. 266. After all closing entries have been entered and posted, the balance of the income summary account will be zero. 267. Depreciation Expense-Building is a permanent account. 68. Supplies expense is a temporary account. 269. A revenue account is closed with a credit to the revenue account and a debit to income summary. 270. An expense account is closed with a debit to the expense account and a credit to income summary.271. Income Summary is closed with a debit to income summary and a credit to the owner’s Withdrawals account. 272. When profit or loss is exactly zero, one of the usual closing entries will be avoided. 273. The Income Summary account appears in the income statement. 274. Temporary accounts are also known as real accounts. 75. During the closing process, revenues are transferred to the credit side of the Income Summary account. 276. During the closing process, expenses are transferred to the credit side of the Income Summary account. 277. All nominal accounts must be closed before the Income Summary account can be closed. 278. The post-closing trial balance will have fewer accounts than the adjusted trial balance. 279. The balances of all accounts that appear on the balance sheet are the same on the adjusted trial balance as they are on a post closing trial balance. 280.There is sufficient information on a post-closing trial balance to prepare an income statement. 281. The post-closing trial balance will contain only real accounts. 282. The Income Summary account will appear on the post-closing trial balance. 283. There is sufficient info rmation on a post-closing trial balance to prepare a balance sheet. 284. There is sufficient information on a post-closing trial balance to prepare a statement of changes in equity. 285. If the post-closing trial balance does not balance, then the error/s definitely occurred at some point during the closing process. 86. The adjusting entries involving Rent Receivable and Salaries Payable could be reversed. 287. The adjusting entries involving Depreciation Expense-Building and Supplies Expense could be reversed. 288. A reversing entry will include either a debit to a revenue account or a credit to an expnseaccount. 289. Reversing entries are never required. 290. Reversing entries can be made for deferrals but not for accruals. 291. Reversing entries are made to correct errors in the account. 292. The purpose of reversing entry is to simplify the bookkeeping process. 293.Adjusting entries are all dated as at the first day of the new accounting period. 294. Closing entries can be prepa red by referring solely to the income statement columns of the worksheet. 295. The chart of accounts for a merchandising entity differs from that of a service entity. 296. The difference between revenue from sales and cost of sales is operating income. 297. For cash sales, the operating cycle is from cash to inventory to accounts receivable and back to cash. 298. The bill of lading is a document prepared by the seller detailing the terms of delivery. 99. A validated deposit slip indicates that cash and checks were actually deposited. 300. Discounts offered to the buyer to encourage early payment are trade discounts. 301. Cash discounts are called purchase discounts from the buyer’s viewpoint. 302. The sales discounts account is a contra-income account and will have a debit balance. 303. A credit term of 2/10 n/30 means that the buyer may deduct 3% from the invoice if payment is made within 10 days from the end of the month. 304. Purchases return and allowances is a deduction from purchases. 305.The cost of merchandise purchased during the period is determined by subtracting from the net purchases the amount of transportation costs incurred during the period. 306. The purchase of equipment not for resale should be debited to the purchases account. 307. If the seller is to shoulder the cost of delivery, the term is stated as F. O. B destination. 308. The term freight prepaid or collect will dictate who shoulders the transportation costs. 309. The two main systems for accounting for merchandise are periodic and perpetual. 310. The perpetual inventory system requires recording the cost of each sale as it occurs. 11. There is no need for a physical inventory count in the perpetual inventory system. 312. The debit balance in the inventory account in the trial balance under the periodic inventory system is the amount of inventory at the end of the current year.313. The ending inventory of one period is the beginning inventory of the next period. 314. The balan ce in the merchandise inventory account at the beginning of the period represents the cost of merchandise on hand at that time. 315. The operating cycle involves the purchase and sale of inventory as well as the subsequent payment for purchase and collection of cash. 16. A business can shorten its operating cycle by increasing the percentage of cash sales and reducing the percentage of credit sales.317. Merchandise inventory could include goods in transit. 318. An advantage of using the periodic inventory system is that it requires less recordkeeping than the perpetual inventory system. 319. The periodic inventory system relies on a physical count of merchandise for its balance sheet account. 320. Under the periodic inventory system, the cost of goods sold is treated as an account. 321. The periodic inventory system provides an up-to-date inventory on hand.322. Summing ending merchandise inventory and cost of goods sold gives the cost of goods available for sale. 323. A physical inv entory is usually taken at the end of the accounting period. 324. Under the periodic inventory system , purchases of merchandise are not recorded in the Merchandise Inventory account. 325. A company would be more likely to know the amount of inventory on hand if I it used the periodic inventory system ra of all merchandisether than the perpetual inventory system. 326. Taking a physical inventory refers to making a count of all merchandise on hand at a particular time. 327.When the periodic inventory system is used , a physical inventory should be taken at the end of the fiscal year. 328. The income statement of a company that provides services only will not have cost of goods sold. 329. For a merchandising company, the difference between the net sales and operating expenses is called a gross margin. 330. Sales return and allowances is described a contra-revenue account. 331. On the income statement of a merchandising concern, profit is the amount by which net sales exceed operating expenses. 332. Transportation out is included in the cost of goods sold calculation. 33. Advertising expense appears as a selling expense on the income statement. 334. Transportation in is considered a cost of merchandise purchased. 335. The difference between gross sales and net sales is equal to the sum of sales discounts and sales returns and allowances.336. When the terms of sale include a sales discount, it usually is advisable for the buyer to pay within the discount period. 337. The terms 2/10, n/30 mean that a 2% discount is allowed on payments made over 10 days but before 30 days after the invoice date. 338. Terms 2/10, n/30 is an example of a trade discount. 39. Goods should be recorded at their list price less any trade discounts involved. 340. FOB Shipping point means that the seller incurs the shipping costs. 341. Under the perpetual inventory system, the cost of merchandise is debited to Merchandise Inventory at the time of purchase.342. The merchandise inventory accou nt is not affected when a sales allowance is granted. 343. Ending merchandise inventory is included in the calculation of cost of goods available for sale. 344. Ending merchandise inventory for year 1 automatically becomes the beginning inventory for year 2. 45. The calculation of cost of goods available for sale during the year is not affected by the previous year’s ending inventory. 346. The change in inventory level from the beginning to the end of the year affect cost of goods sold. 347. Transportation In is treated as a deduction in the cost of goods sold section of the income statement. 348. Under the periodic inventory system, the Purchases account is used to accumulate all purchases of merchandise for resale.349. Cost of goods sold is the primary difference between a merchandising and a service business income statement. 350. Debiting income summary and crediting beginning merchandise inventory eliminates the beginning inventory at the end of the period. 351. Cost of goods sold is a major expense of a merchandising business. 352. Using the nature of expense method of presenting expenses in the income statement has the advantage of simplicity because no allocation of operating expenses between functional classifications is necessary. 353. The function of expense method reports gross margin and income from operations. 354. Operating income is not computed in the nature of expense method.355.Gross margin from sales is the income that the business would have made if all goods available for sale had been sold during the period. 356. The excess of gross profit over operating expenses is called operating profit. 357. In the worksheet, the ending inventory amount will appear in the income statement credit column and the balance sheet debit column. 358. The determination of net cost of purchase would include addition of transportation out. 359. The traditional balance sheet arrangement of assets on the left-hand side with the liabilities and ownerâ€℠¢s equity on the right-hand side is called the report form. 360. Net sales is not an account name. 361. In the income statement, operating expenses are classified as selling expenses, administrative expenses and other operating expenses. 362. The sales return and allowances has a normal debit balance. 363. The closing entry for transportation in debits purchases and credits income summary. 364. Both Transportation In and Transportation Out accounts are closed by crediting the accounts. 365. On the worksheet of a merchandising company that uses the perpetual inventory system, the Merchandise inventory account balance is not adjusted.366.When using the perpetual inventory system, the Merchandise inventory account will not appear in the closing entries. 367. The worksheet of a merchandising company that uses the perpetual inventory system will not have a Transportation In account. 368. When preparing a worksheet for a merchandising company that uses the perpetual inventory system, the cost of goods sold can be derived from the balances of several account in the income statement column. 369. Under the perpetual inventory system, the ending merchandise inventory balance is closed at the same time as cost of goods sold.370.When preparing a worksheet for a merchandising company that uses the periodic inventory system, the merchandise inventory amount shown on the trial balance will be carried over the Balance Sheet debit column. 371. On the worksheet of a merchandising company that uses the periodic inventory system, both Purchase and Purchases Returns and Allowances appear in the Income Statement column. 372. The Purchases account is closed to the Merchandise Inventory account. 373. The ending inventory amount appears in both Income Statement columns on the worksheet of a merchandising company that uses the periodic inventory system. 74. Under the periodic inventory system, the Merchandise Inventory account appears in the closing entries made at the end of the perio d. 375. When preparing closing entries under the periodic inventory system, Sales, Purchases Returns an Allowances are both closed in the same entry. 376. Sales discount is a contra-revenue account with a normal credit balance.377. Purchases discount would be recorded as a credit. 378. Transactions involving the payment of cash for any purpose are usually recorded in the cash journal. 379. Special journals are modified in practice to adapt to the specific needs of an entity. 80. The primary ledger that contains all the balance sheet accounts and income statement accounts is called the general ledger. 381. At the end of each month, the total of the amount column of the sales journal is posted as a debit to accounts receivable and credit to sales. 382. After postings have been completed for the month, if the sum of the balances in the accounts receivable subsidiary ledger does not agree with the balance of the accounts receivable In the general ledger, the errors must be located and c orrected. 383. Sales on ccount of office equipment used in the business would be recorded in the sales journal.384. Each amount in the other accounts column of the cash receipts journal must be posted individually to the appropriate general ledger account. 385. When there are numerous accounts with a common characteristic, it is common to place them in a separate ledger called a detail ledger. 386. The sale of merchandise for cash is recorded in the sales journal. 387. The total of the other accounts column of the cash receipts journal is not posted to the general ledger. 88. When special journals, control accounts, and subsidiary ledgers are used, no posting to any ledger is performed until the end of the month. 389. For each transaction recorded in the purchases journal, the credit is entered in the accounts payable column. 390. Acquisitions on account which are not provided for in a special debit column are recorded in the other accounts column in the purchases journal. 391. Debi ts to creditor’s accounts for invoices paid are recorded in the accounts payable debit column of the cash payments journal. 392.Comparing the purchase order with the receiving report will show that all the goods ordered actually arrived and all goods that arrived were actually ordered. 393. The total of the accounts payable in the cash payments journal is posted at the end of the month as a debit to accounts payable and a credit to cash. 394. When customers are allowed to return for credit to their accounts, these transactions are recorded in the general journal. 395. A check register is used to record all expenditures. 396. The voucher register is a substitute for a sales journal. 397. The voucher register takes the place of the cash payments journal.
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