Wednesday, July 31, 2019
Da Vinciââ¬â¢s Mona Lisa and Warholââ¬â¢s Marilyn Monroe Paintings Essay
Leonardo DaVinciââ¬â¢s Mona Lisa is one of the most well-known paintings in the world. Show anyone from a 60 year old man to a 10 year old girl a picture of the painting and, most likely, they will be able to name the painting as well as the painter. While some say that DaVinciââ¬â¢s painting is the most famous of all created, many of Andy Warholââ¬â¢s paintings are also easily recognizable. Almost everyone has seen the Campbellââ¬â¢s Soup Can series Warhol painted or his famous Triple Elvis print. This paper will be focusing on his Marilyn Monroe series, which I will be comparing and contrasting to the Mona Lisa. There are many obvious differences between the two paintings, such as the time period, color scheme, background and subject matter. My goal is to also point out some similarities such as their use of line, recreations, fame, and prominence in society. One of the major contrasts between the two works is the history behind the paintings. Andy Warhol was said to be fascinated with the actress Marilyn Monroeââ¬â¢s supposed suicide in August of 1962. Warhol proved the Proverb, ââ¬Å"Good men must die, but death cannot kill their namesâ⬠to be true, making his Marilyn Monroe series one of his most famous works. Warhol bought a publicity still of Marilynââ¬â¢s 1953 movie Niagara, cropped it, enlarged the face, and reproduced it on eight different canvases. Each painting was given a different color scheme. These paintings were the first solo exhibition for Warhol. The most famous of the series, Lemon Marilyn, was bought and kept in a private collection until 2007. While the subject of Warholââ¬â¢s painting is very well known and easily recognized, the subject of Leonardo DaVinciââ¬â¢s Mona Lisa was most likely commoner, and there are many different theories of who the woman could be. Some say the woman is DaVinci himself, in woman form. Others say it could be Lisa Gherardini; the wife of a wealthy businessman in Florence, Italy named Francesco Del Giocondo. DaVinci was commissioned to paint the Mona Lisa in 1503, and worked on it for four years before it was finished. DaVinci kept his painting for quite a while before he sold it to the King of France, King Francois, in 1516. (ââ¬Å"Mona Lisa.â⬠Lairweb.com. N.p., n.d. Web.) After the French Revolution, the painting was moved to the Louvre, where it remains today. The history behind the paintings also point out several more differences. There is only one Mona Lisa, while Warhol created many Marilyn paintings. The time period when the two painters lived was decades apart. DaVinci was alive from 1452-1519, while Warhol was born in 1928 and died in 1987. While Warhol was strictly an artist, DaVinci spent time as a mathematician, engineer, writer, and geologist as well. The two menââ¬â¢s styles of painting were very different as well. DaVinci painted in the style of chiaroscuro, the use of strong contrasts between light and dark, and sfumato. Sfumato is created by painting a color that turns slowly from light to dark tones to give off a kind of misty glow or smoky mystery. Andy Warhol was a major part of the Pop art movement. Jennifer Rosenberg of About.com quoted pop art as being, ââ¬Å"a new style of art that began in England in the mid-1950s and consisted of realistic renditions of popular, and everyday items.â⬠(Rosenberg, Jennifer. ââ¬Å"Andy Warhol.â⬠About.com 20th Century History. About.com, n.d. Web. 16 Dec. 2012.) Warhol used silk-screening to create Marilyn Monroe. Warhol is quoted as saying, ââ¬Å"In August 62 I started doing silkscreens. I wanted something stronger that gave more of an assembly line effectâ⬠¦you pick a photograph, blow it up, transfer it in glue onto silk, and then roll ink across it so the ink goes through the silk but not through the glueâ⬠¦ I was thrilled with it. When Marilyn Monroe happened to die that month, I got the idea to make screens of her beautiful face the first Marilyns.â⬠(ââ¬Å"Andy Warholââ¬â¢s Marilyn Prints.â⬠Andy Warholââ¬â¢s Marilyn Prints. Color Vision and Art, n.d. Web. 16 Dec. 2012.) DaVinciââ¬â¢s painting was progressive for the time. The traditional paintings of his time were of a head and shoulders portrait, in a very rigid or posed position. The Mona Lisa is painted all the way down to her hands, and she seems to be in a very comfortable, relaxed pose. Her pose is very linear, which conveys a sense of ââ¬Å"formal and dignified ideasâ⬠. (ROEMER, CK. ââ¬Å"Looking at Great Art Practice.â⬠Http://www.studiocodex.com. N.p., 2007. Web.) This would be appropriate if this woman is the wife of a wealthy man, which is one of the speculations of the womanââ¬â¢s identity. Andy Warholââ¬â¢s painting, on the other hand, seems almost regressive. Only Marilynââ¬â¢s face is shown. She is depicted with a very serious expression, and is very unnaturally posed. This seems to project a sense of excitement or disorder, which represent Marilynââ¬â¢s life very accurately. The two subjects of the painting are very different in appearance as well. The Mona Lisa has no makeup on. She is dressed very plainly and does not seem to be wearing any jewelry. Marilyn Monroe has a lot of make-up on and has her hair curled and styled. Marilyn seems to have a haughty or annoyed expression on her face, while Mona Lisa is smiling slightly and seems to be happy and content. Another major difference between the two paintings is the use of color. The Mona Lisa is depicted in very earthy tones. The tan color of the flesh seems closer to the viewer, while the muted browns, greens, tans, and blues seem to fade into the background. DaVinci used light and dark colors to highlight certain parts of the painting, such as the womanââ¬â¢s face and hands. The color palette is what would be expected if this was an actual photograph. Andy Warholââ¬â¢s Marilyn is the complete opposite of the Mona Lisa. None of the colors are natural, except, maybe, the makeup, and can appear shocking to the eye at first glance. All aspects of the painting are bright; eyes, lips, eye shadow, and hair. Warhol painted Marilyn in ten different color combinations with 250 of each color variation. (Henry. ââ¬Å"Henry On Pop Art.â⬠ââ¬ËHenry On Pop Artââ¬â¢ N.p., 08 Aug. 2011. Web. 16 Dec. 2012.) While the actual colors used in the paintings are very different, the way the painters used the colors brings out a similarity in the two. Mona Lisa is dressed very dark and her pale face is framed by dark hair. The light colors used in the background seem to bring the woman to the front of the painting. This was most definitely done on purpose by DaVinci. He wanted the viewer to focus on Mona Lisa. The same can be said of Warhol. He uses a bright contrasting color for his background of Marilyn Monroe. Although the background color almost always matches that of Marilynââ¬â¢s eye shadow, the background contrasts with the rest of the painting, bringing the face towards the viewer. The use of line in both paintings is also similar. No brush strokes are visible in either painting, and appear a bit foggy. The Mona Lisa is this way due to the technique, sfumato, discussed earlier. In Marilyn, it is hard to pick out a defined line in her hair, for example. The lines in DaVinciââ¬â¢s paintings are the same, flowing from one to the other. The Mona Lisa is blended so well that each section seems like a part of the next. The background of the Mona Lisa is a landscape with a river, bridge, trees, grass, and mountains. The view seems to go on forever, and there is no real focal point in the background. The backgrounds purpose in this painting in unknown, some say it is to contrast the peaceful look of the woman with a foreboding background. Others think it could have been as simple as DaVinci practicing with landscapes. Unlike Mona Lisa, the backgrounds of the Marilyn Monroe paintings are a solid color. The background contrasts dramatically with the colors in the actual face. The background pulls the viewerââ¬â¢s eye to Marilynââ¬â¢s face, instead of something that could be happening in the background. Symmetry is another example of a way the two paintings are alike. The shape of the Mona Lisa is very symmetrical. The woman is sitting straight and a straight line down the middle of the painting would show equal parts. The womanââ¬â¢s body is a triangular shape, with the tops of her legs and hand forming the base, and her head becoming the point. Her face is very circular, and the smile she displays is an arch of a circle. (Roemer, CK. ââ¬Å"Looking at Great Art Practice.â⬠Http://www.studiocodex.com. N.p., 2007. Web.) Warhol gives his Marilyn Monroe paintings a subtle heart shape with the curves created by her hairline. The painter, like DaVinci, uses simple shapes as well, such as the half-moon of her eye shadow, or the slight triangles of her eyebrows, which also shows symmetry. DaVinci creates a feeling of depth and space in his painting. The fact that the woman is taller than the mountains in the background suggests that she is seated very close to the viewer, while the mountains are in the distance. The detail of the pleats in her skirt, the individual pieces of hair, and transparent veil that covers her head are small details that make the woman seem closer to the viewer. The walking paths and streams of water leading up the painting make the eye move upwards, and form a sense of continuous forest. The viewers understand that the landscape goes on for quite a while. (Roemer, CK. ââ¬Å"Looking at Great Art Practice.â⬠Http://www.studiocodex.com. N.p., 2007. Web.) In contrast to DaVinci, Warhol used space by placing Marilynââ¬â¢s face in the middle of the painting. There is no real use of depth in this painting, because of the plain, contrasting color background. She almost appears to be completely flat against the surface. The eye is immediately drawn to the face in Marilyn Monroe. As mentioned above, the contrasting background color pulls the face forward, making the viewer notice her first. The same can be said of Mona Lisa, making focal point a similarity of the two. The woman in Mona Lisa is the biggest part of the painting. Her pale face offset by her dark hair and clothes draws the viewerââ¬â¢s eye to her. The position of her hands is right below her face, which also serves as a line to the focal point. The use of texture is somewhat absent from Warholââ¬â¢s painting, while the Mona Lisa is full of texture, another difference in the paintings. The folds in the womanââ¬â¢s dress make the painting seem more realistic, while the uneven and sharp edges of the mountains in the background contrast nicely with the smoothness of the womanââ¬â¢s face and hair. The womanââ¬â¢s skin also has a dotted affect which makes it seem more lifelike, instead of Warholââ¬â¢s Marilyn that seems fake and unrealistic. The use of value plays a huge role in both paintings. DaVinci uses abrupt changes in value; The pale skin of the woman face and hands against her dark hair and dress. He uses the same type of changes to show the wrinkles on the fabric of her clothing. (ROEMER, CK. ââ¬Å"Looking at Great Art Practice.â⬠Http://www.studiocodex.com. N.p., 2007. Web.) Andy Warhol uses value changes in the brightness of Marilynââ¬â¢s hair against the darker background. The black tones used underneath her hair are darker than the color of her somewhat pale skin. Another similarity is the massive amounts of recreations or paintings based on the same subject. Many artists has done their own version of the Mona Lisa, making her their nationality, fat, and even making her another person altogether. Many artists have also taken Marilyn Monroe and painted her their own way. Both paintings still play a huge role in society today. You can buy phone cases, laptop skins, and even clothing with a picture of these paintings. Replicas of both paintings can be seen hanging on walls of homes, restaurants, and art galleries. Mona Lisa and Marilyn Monroe are both easily recognized and correctly identified in todayââ¬â¢s society. A final similarity between the two paintings is the significance they both played in their style of art. Leonardo DaVinciââ¬â¢s Mona Lisa is said to have ââ¬Å"become the prototype for Renaissance paintings.â⬠(Lorenzzi, Rosella. ââ¬Å"Mona Lisa.â⬠Mona Lisa. N.p., 16 Jan. 2008. Web. 16 Dec. 2012.) Andy Warhol was affectionately known as the ââ¬Å"Pope of Popâ⬠, and his Marilyn Monroe series came to be one of the most well-known and popular works of pop art in his time. The final difference between the two, and most interesting, is that Warhol recreated DaVinciââ¬â¢s Mona Lisa in his own style; putting 30 Mona Lisas in one silk screen. Warhol is quoted as saying ââ¬Å"30 is better than 1.â⬠(Rose, Millie. ââ¬Å"Postmodernism.â⬠: Andy Warhol. N.p., 08 Nov. 2010. Web. 16 Dec. 2012.) The Mona Lisa is said to have been a major inspiration to Warhol, and he was honored to be able to have his own spin on this iconic painting. Obviously Warholââ¬â¢s w ork did not influence DaVinci because of the time frame. While the differences far outweigh the similarities, both paintings are brilliant. Warhol was a major influence in the pop art world, and his paintings are still being used in many forms of advertising today. DaVinci is said to have been the ultimate example of what a portrait should be, and without a doubt, he has influenced many of the other famous painters today. Both men, while their styles couldnââ¬â¢t have been anymore different, have two of the most famous names in the art world. * Esaack, Shelly. ââ¬Å"Lemon Marilyn,Ãâ 1962.â⬠About.com Art History. N.p., n.d. Web. 16 Dec. 2012. * ââ¬Å"Mona Lisa.â⬠Lairweb.com. N.p., n.d. Web. * Rosenberg, Jennifer. ââ¬Å"Andy Warhol.â⬠About.com 20th Century History. About.com, n.d. Web. 16 Dec. 2012. * Henry. ââ¬Å"Henry On Pop Art.â⬠ââ¬ËHenry On Pop Artââ¬â¢ N.p., 08 Aug. 2011. Web. 16 Dec. 2012. * ROEMER, CK. ââ¬Å"Looking at Great Art Practice.â⬠Http://www.studiocodex.com. N.p., 2007. Web. * Lorenzzi, Rosella. ââ¬Å"Mona Lisa.â⬠Mona Lisa. N.p., 16 Jan. 2008. Web. 16 Dec. 2012. * Rose, Millie. ââ¬Å"Postmodernism.â⬠: Andy Warhol. N.p., 08 Nov. 2010. Web. 16 Dec. 2012.
Tuesday, July 30, 2019
Comptronix Corporation Case Study
A439: Advanced Auditing Accounting and Review Services Take Home Quiz February 6, 2008 Instructions: 1. On the Scantrom form in box labeled ââ¬Å"Test No. â⬠print ââ¬Å"Review Services. â⬠2. Use the Scantron form to indicate your answers to the questions below. 3. Turn-in the Scantron sheet on the due date. 4. Open book, open note, online searches are all allowed. 5. NOT allowed ââ¬â using other students, people or CPA exam review books. Suggestion: If you plan to take the Auditing portion of the CPA Exam ââ¬Å"soon,â⬠take 10 ââ¬â 15 minutes to review your notes and text, and then take the quiz without notes, etc.After that if you want to do research and change answers do so, but keep track of the original answers so you can assess your knowledge level for this topic.Questions:1. Which of the following statements is correct regarding a review engagement of a nonpublic companyââ¬â¢s financial statements performed in accordance with the Statements on Standards for Accounting and Review Services (SSARs)? a. An accountant must establish an understanding with the client in an engagement letter. b. An accountant must obtain an understanding of the clientââ¬â¢s internal control when performing a review. . A review provides an accountant with a basis for expressing limited assurance on the financial statements. d. A review report contains an accountantââ¬â¢s opinion of the financial statements taken as a whole.2. Which of the following procedures does a CPA normally perform first in a review engagement in accordance with Statements on Standards for Accounting and Review Services (SSARS)? a. Inquiry regarding the clientââ¬â¢s principles and practices and the method of applying them b. Inquiry concerning the effectiveness of the clientââ¬â¢s system of internal ontrol c. Inquiry to identify transactions between related parties and management d. Inquiry of the clientââ¬â¢s professional advisors including bankers, insurance agents, and consultants.3. North Co. , a privately held entity, asked its tax accountant, King, a CPA in public practice, to generate Northââ¬â¢s interim financial statements on Kingââ¬â¢s personal computer when King prepared Northââ¬â¢s quarterly tax return. King should not submit these financial statements to North unless, as a minimum, King complies with the provisions of a. Statements on Standards for Accounting and Review Services. b. Statements on Standards for Unaudited Financial Services. c. Statements on Standards for Consulting Services. d. Statements on Standards for Attestation Engagements.4. Statements on Standards for Accounting and Review Services establish standards and procedures for which of the following engagements? a. Assisting in adjusting the books of account for a partnership. b. Reviewing interim financial information required to be filed by public companies with the SEC. . Processing financial data for clients of other accounting firms. d. Compiling an individualââ¬â¢s personal financial statement to be used to obtain a mortgage.5. May an accountant accept an engagement to compile or review the financial statements of a not-for-profit entity if the accountant is unfamiliar with the specialized industry accounting principles but plans to obtain the required level of knowledge before compiling or reviewing the financial sta tements? a. b. c. d. Compilation No Yes No Yes Review No No Yes Yes6. In a review engagement, the accountant should establish an understanding with the entity, preferably in writing, regarding the services to be performed. the understanding should include all of the following except a a. Description of the nature and limitations of the services to be performed. b. Description of the report the accountant expects to issue. c. Provision that the engagement cannot be relied upon to disclose errors, fraud, or illegal acts. d. Provision that any errors, fraud, or illegal acts that come to the accountantââ¬â¢s attention need not be reported.7. Statements on Standards for Accounting and Review Services (SSARSs) require an accountant to report when the accountant has a. Typed client-prepared financial statements, without modification, as an accommodation to the client. b. Provided a client with a financial statement format that does not include dollar amounts to be used by the client in preparing financial statements. c. Proposed correcting journal entries to be recorded by the client that change client-prepared financial statements. d. Prepared, through the use of computer software, financial statements to be used by third parties.8. When an accountant performs more than one level of service (for example, a compilation and a review, or a compilation and an audit) concerning the financial statements of a nonpublic entity, the accountant ordinarily should issue the report that is appropriate for a. The lowest level of service rendered. b. The highest level of service rendered. c. A compilation engagement. d. A review engagement.9. An accountant should not submit unaudited financial statements to the management of a nonpublic company unless, at a minimum, the accountant a. Assists in adjusting the books of account and preparing the trial balance. b. Types or reproduces the financial statements. c. Complies with the standards applicable to compilation engagements. d. Applies analytical procedures to the financial statements.10. When engaged to compile the financial statements of a nonpublic entity, an accountant is required to possess a level of knowledge of the entityââ¬â¢s accounting principles and practices. This requirement most likely will include obtaining a general understanding of the a. Stated qualifications of the entityââ¬â¢s accounting personnel. b. Design of the entityââ¬â¢s internal controls that have been implemented. c. Risk factors relating to misstatements arising from illegal acts. d. Internal control awareness of the entityââ¬â¢s senior management.11. When compiling a nonpublic entityââ¬â¢s financial statements, an accountant is least likely to a. Perform analytical procedures designed to identify relationships that appear to be unusual. b. Read the compiled financial statements and consider whether they appear to include adequate disclosure. c. Omit substantially all of the disclosures required by generally ac cepted accounting principles. . Issue a compilation report on one or more, but not all, of the basic financial statements.12. Which of the following should not be included in an accountantââ¬â¢s standard report based upon the compilation of an entityââ¬â¢s financial statements? a. A statement that a compilation is limited to presenting in the form of financial statements information that is the representation of management. b. A statement that the compilation was performed in accordance with Statements on Standards for Accounting and Review Services issued by the AICPA. c. A statement that the accountant has not audited or reviewed the statements. d. A statement that the accountant does not express an opinion but provides only negative assurance on the statements.13. How does an accountant make the following representations when issuing the standard report for the compilation of a nonpublic entityââ¬â¢s financial statements? The Financial Statements Have Not Been Audited a. b. c. d. Implicitly Explicitly Implicitly Explicitly The Accountant Has Compiled the Financial Statements Implicitly Explicitly Explicitly Implicitly14. When an accountant attaches a compilation report to a nonpublic entityââ¬â¢s financial statements that omit substantially all disclosures required by GAAP, the accountant should indicate in the compilation report that the financial statements are a. Not designed for those who are uninformed about the omitted disclosures. b. Prepared in conformity with a comprehensive basis of accounting other than GAAP. c. Not compiled in accordance with Statements on Standards for Accounting and Review Services. d. Special-purpose financial statements that are not comparable to those of prior periods.15. Which of the following representations does an accountant make implicitly when issuing the standard report for the compilation of a nonpublic entityââ¬â¢s financial statements? a. The accountant is independent with respect to the entity. b. The financial statements have not been audited. c. A compilation consists principally of inquiries and analytical procedures. d. The accountant does not express any assurance on the financial statements.16. Miller, CPA, is engaged to compile the financial statements of Web Co. , a nonpublic entity, in conformity with the income tax basis of accounting. If Webââ¬â¢s financial statements do not disclose the basis of accounting used, Miller should a. Disclose the basis of accounting in the accountantââ¬â¢s compilation report. b. Clearly label each page ââ¬Å"Distribution Restrictedââ¬âMaterial Modifications Required. â⬠c. Issue a special report describing the effect of in the incomplete presentation. d. Withdraw from the engagement and provide no further services to Web.17. Which of the following should be the first step in reviewing the financial statements of a nonpublic entity? a. Comparing the financial statements with statements for comparable prior periods and wi th anticipated results. . Completing a series of inquiries concerning the entityââ¬â¢s procedures for recording, classifying, and summarizing transactions. c. Obtaining a general understanding of the entityââ¬â¢s organization, its operating characteristics, and its products or services. d. Applying analytical procedures designed to identify relationships and individual items that appear to be unusual.18. In reviewing the financial statements of a nonpublic entity, an accountant is required to modify the standard review report for which of the following matters? Inability to Assess he Risks of Material Misstatement Due to Fraud a. b. c. d. Discovery of Significant Deficiencies in the Design of the Internal Control____ Yes Yes No No Yes No Yes No19. Which of the following procedures should an accountant perform during an engagement to review the financial statements of a nonpublic entity? a. Communicating control deficiencies discovered during the assessment of control risk. b. Obtaining a client representation letter from members of management. c. Sending bank confirmation letters to the entityââ¬â¢s financial institutions. . Examining cash disbursements in the subsequent period for unrecorded liabilities.20. Which of the following procedures is usually performed by the accountant in a review engagement of a nonpublic entity? a. Sending a letter of inquiry to the entityââ¬â¢s lawyer. b. Comparing the financial statements with statements for comparable prior periods. c. Confirming a significant percentage of receivables by direct communication with debtors. d. Communicating control deficiencies discovered during the consideration of internal control.21. Performing inquiry and analytical procedures is the primary basis for an accountant to issue a a. Report on compliance with requirements governing major federal assistance programs in accordance with the single Audit Act. b. Review report on prospective financial statements that present an entityâ⬠â¢s expected financial position, given one or more hypothetical assumptions. c. Management advisory report prepared at the request of a clientââ¬â¢s audit committee. d. Review report on comparative financial statements for a nonpublic entity in its second year of operations.22.Financial statements of a nonpublic entity that have been reviewed by an accountant should be accompanied by a report stating that a review a. Provides only limited assurance that the financial statements are fairly presented. b. Includes examining, on a test basis, information that is the representation of management. c. Consists principally of inquiries of company personnel and analytical procedures applied to financial data. d. Does not contemplate obtaining corroborating evidential matter or applying certain other procedures ordinarily performed during an audit.23.An accountant who reviews the financial statements of a nonpublic entity should issue a report stating that a review a. Is substantially les s in scope than an audit. b. Provides negative assurance that internal control is functioning as designed. c. Provides only limited assurance that the financial statements are fairly presented. d. Is substantially more in scope than a compilation.24. An accountantââ¬â¢s standard report on a review of the financial statements of a nonpublic entity should state that the accountant a. Does not express an opinion or any form of limited assurance on the financial statements. . Is not aware of any material modifications that should be made to the financial statements for them to conform with GAAP. c. Obtained reasonable assurance about whether the financial statements are free of material misstatement. d. Examined evidence, on a test basis, supporting the amounts and disclosures in the financial statements.25. Baker, CPA, was engaged to review the financial statements of Hall Company, a nonpublic entity. Evidence came to Bakerââ¬â¢s attention that indicated substantial doubt as to H allââ¬â¢s ability to continue as a going concern.The principal conditions and events that caused the substantial doubt have been fully disclosed in the notes to Hallââ¬â¢s financial statements. Which of the following statements best describes Bakerââ¬â¢s reporting responsibility concerning this matter? a. Baker is not required to modify the accountantââ¬â¢s review report. b. Baker is not permitted to modify the accountantââ¬â¢s review report. c. Baker should issue an accountantââ¬â¢s compilation report instead of a review report. d. Baker should express a qualified opinion in the accountââ¬â¢s review report.26.When an auditor reports on financial statements prepared on an entityââ¬â¢s income tax basis, the auditorââ¬â¢s report should a. Disclaim an opinion on whether the statements were examined in accordance with generally accepted auditing standards. b. Not express an opinion on whether the statements are presented in conformity with the comprehensive ba sis of accounting used. c. Include an explanation of how the results of operations differ from the cash receipts and disbursements basis of accounting. d. State that the basis of presentation is a comprehensive basis of accounting other than GAAP.27.An auditorââ¬â¢s special report on financial statements prepared in conformity with the cash basis of accounting should include a separate explanatory paragraph before the opinion paragraph that a. Justifies the reasons for departing from generally accepted accounting principles. b. States whether the financial statements are fairly presented in conformity with another comprehensive basis of accounting. c. Refers to the note to the financial statements that describes the basis of accounting. d. Explains how the results of operations differ from financial statements prepared in conformity with generally accepted accounting principles.28. Delta Life Insurance co. prepares its financial statements on an accounting basis insurance compani es use pursuant to the rules of a state insurance commission. If Wall, CPA, Deltaââ¬â¢s auditor, discovers that the statements are not suitably titled, Wall should a. Disclose any reservations in an explanatory paragraph and qualify the opinion. b. Apply to the state insurance commission for an advisory opinion. c. Issue a special statutory basis report that clearly disclaims any opinion. d. Explain in the notes to the financial statements the terminology used.
Edward R. Murrow â⬠The Father of Broadcast Journalism Essay
The movie ââ¬ËGood Night and Good Luckââ¬â¢ portrays the early 1950s when America experienced the threat of communism that created fear amongst Americans. There were even some who took advantage of such situations such as Senator Joseph McCarthy of Wisconsin. But there was one person who knew of his scheme and did everything to expose his deception amongst the people, this was Edward Murrow. This film showed his and his producerââ¬â¢s pursuit to expose the truth. The bravery and determination of Edward Murrow to reveal the truth by the use of media made him known as the father of broadcast journalism. The bravery of Edward Murrow to deliver only the truth to his viewers was one of the reasons why he was well known during the 1950s. This movie showed how far Murrow would go just to reveal the truth. He did not consider the danger that would come with his plan to expose the public deception of Senator McCarthy. Being a journalist and a democrat, he had in him the drive to let the public know the truth no matter what (ââ¬Å"MURROW, EDWARD R.à U. S. Broadcast Journalistâ⬠). Because of this dedication, people saw him as a person who upholds public service at its best; until now, he is known for his bravery in exposing the truth. The pursuit of Edward Murrow to expose the truth about the public deception of Senator McCarthy showed his determination to reveal the truth and save his fellow Americans. Murrow made use of his resources to uncover the truth behind the communism threat to America imposed primarily by Senator McCarthy. When chaos was dominating the society, Murrow knew that he had to do something to bring back the peace among the people. He served as the voice of the people, exposing information after information of the truth behind the ââ¬Å"red scareâ⬠that started chaos all over America (Jeff, n. d. ). Edward Murrow not only served as a journalist who wanted to reveal the truth, but most importantly he served as a hero for the Americans in their time of crisis. He did not think of the danger that he would encounter in his pursuit to expose the truth. He believed that the people deserve to know the truth and, him being a journalist, he knows that it is his job to deliver the truth to the public. Because of his bravery and dedication to his work, he was acknowledged by journalists as a person to look up to and an epitome of ââ¬Å"journalistic excellenceâ⬠(ââ¬Å"MURROW, EDWARD R. U. S. Broadcast Journalistâ⬠). These and many more are the reasons why Edward Murrow is regarded as the father of broadcast journalism.
Monday, July 29, 2019
History of economics summary of obama's speech Essay
History of economics summary of obama's speech - Essay Example The country maintained its figure by beating at the moon, but here has come up new challenges with varying difficulties to test ââ¬Ëwhether this nation would endureââ¬â¢ (remember Lincolnââ¬â¢s Gettysburg Address). As Craighill reports in Washington Post, 84 percent of speech-watchers responded positively to Obamaââ¬â¢s speech. With regard to investment policy, Obama said that he would propose a new investment budget which aims at innovations in clean energy technologies and heavy reliance on nuclear power in order to meet the challenge of exceeding dependency on fossil fuel (McGreal). The most potential aspect of Indian as well as Chinese model of investment he finds is their genuine concern in education especially in math and science. ââ¬Å"Over the next ten years, nearly half of all new jobs will require education that goes beyond a high school degreeâ⬠he reminded. He also reminds the Republicans who are skeptical about huge investments that ââ¬Å"cutting the d eficit by gutting our investment in education and innovation is like lightening an overloaded airplane by removing its engineâ⬠. Obama intended to ensure the Republican support as he said they were at the moment to determine ââ¬Ëif governmentââ¬â¢s growth is left unchecked and unchallengedââ¬â¢.
Sunday, July 28, 2019
Sociology - PowerElite Essay Example | Topics and Well Written Essays - 500 words
Sociology - PowerElite - Essay Example There is a huge gap between the public and the political will as represented by the elected officials. The truth of the matter is that information is so controlled and the political will so organized that the public actually do not have a say in what goes on when it comes to policy matters. As Mills rightly points out, often the information comes to the public after a policy matter has been long decided by those in power ââ¬â those our public has elected to represent their interests are quite removed from what the public actually needs. This idea is quite strange to us as we believe that it is only in the politically subversive states that policies are made without considering the public opinion. However, upon closer inspection it becomes quite clear that even in a country like ours, which holds high democratic values, public opinion is not only disregarded in a lot of policy matters, but is often influenced and tampered with by a host of ways. We have only to look at the War on Terror that America has waged as an instance of this. Mass hysteria was created using myriads of methods: mass media was constantly being fed stories of constant and ever present threats by the terrorists, and a nationalistic fervor was created by feeding the public the idea that the terrorists were against the American Way of Life. The public, therefore, wholeheartedly supported the invasion of Afghanistan (we were told Al-Qaeda was responsible for the attacks on the Twin Towers, and Al-Qaeda and its leader, Osama bin Laden, operated from Afghanistan). However, what makes the episode take a totalitarian twist is when our own President lied to us about there being Weapons of Mass Destruction in Iraq ââ¬â we were told that that the FBI had confirmed this ââ¬â and the wily dictator of Iraq was just short of using them against us, so we had no choice but to invade Iraq as well. It was much
Saturday, July 27, 2019
Capital Mrket Assignment Example | Topics and Well Written Essays - 500 words
Capital Mrket - Assignment Example It is arguably better if RBAs maintain the cash rate as compared to the federal government simply setting the cash rate. One of the reasons why it would be better if the RBAs are allowed to maintain the cash rate is because they are better in responding to pressures in their money markets. This is because of the Australian flexibility in frameworks for operating open markets within the country. The bank is therefore best suited to respond to pressures within the market more promptly and seamlessly with minimal alterations within the operating framework. RBAs method of trading in the money market to maintain the cash rate is again better than if the federal government simply set the cash rate because banks carry out their open market operations everyday. This ensures offset of smooth flows between the government and the private banking system. It also ensures that there are enough funds to operate within the market and adequate cash rate to maintain target. This, the bank operates by predominantly employing (repos) repurchase agreements, in which it buys a security with the agreement that it would sell bank in future at an agreed price (Felmingham 1995, p. 114). Unlike the federal government, the bank in this case can, and has been able to operate at a deal of a variety of terms and discriminatorily against a range of collateral classes. The official cash rate is a term that is used in both New Zealand and Australia for the bank rate to refer to the interest rate that is charged by the central bank to commercial banks on overnight loans. This gives the Reserve Bank of Australia the ability to adjust to the interest rates of the countryââ¬â¢s economy. An additional advantage of the RBAs maintaining cash rate over the government setting cash rate is that the bank, unlike the federal government, can settle all interactions within banks immediately. The bank is
Friday, July 26, 2019
Authentication Methods and Techniques Research Paper
Authentication Methods and Techniques - Research Paper Example In the simplest form of authentication, a person was authenticated by merely his/her physical appearance and voice as the authenticating party knew the person by face. As the personââ¬â¢s social circle increased, the need to be authenticated arose in environments where the person was unknown to the authenticating party. So the authentication method evolved and pictures were used in the authentication documents (such as passports, etc.). With time, the personal records and private information of a person increased not only in amount (as it became a requirement in schools, universities, offices, banks, airports, hospitals, ) but also in value (credit cards, debit cards, etc.). Means of authentication evolved significantly thereafter as with the availability of this information on public or private networks (e-banking, e-health, e-ticketing, e-commerce), the access points to this information also increased tremendously (on a public network the information is accessible to millions of Internet users all over the world). It was necessary that only the authorized personnel could access the information and so the authentication techniques relevant to the scenario and information worth would have to be brewed up. As the authentication methods progressed, so did the attacks aimed at stealing the private information (Mallow, n.d.). When an authentication method was compromised, an alternative strategy would be looked into for adapting to. This paper gives an overview of the various authentication methods that have been proposed in various applications and literature and have successfully been used for allowing controlled access to private information. The paper also discusses the vulnerability issues associated with each authentication method and assesses it against some important assessment factors. The paper also discusses how to decide the best authentication strategy while living amidst the sophisticated hackersââ¬â¢ realm. 2. Authentication Techniques and Meth ods As mentioned earlier, authentication involves providing a proof to the authority of oneââ¬â¢s identity. The various authentication techniques can be listed down into three broad categories; proof by knowledge techniques, proof by property techniques and proof by possession techniques (Jensen, 2003; Cranor & Garfinkel 2005). All authentication methods can be placed into one of these three techniques. The available authentication techniques and methods can be assessed keeping into consideration the major factors of cost, ease of installation, level of authentication and the usability. In this section the various authentication methods alongside their assessment based on these factors is discussed. A. Authentication by Knowledge This category of authentication is based on the fact that only the actual person himself can know some particular information. Examples include text based passwords or Personal Identification Number (PIN) and the response challenges. a. Passwords / PINs Benefits: This type of authentication is the least expensive of all methods as no specific software or hardware is required to set it up. Furthermore, the method is so easy that the users can easily set up or even change the passwords
Thursday, July 25, 2019
Five Entries in an Activist Diary Assignment Example | Topics and Well Written Essays - 500 words
Five Entries in an Activist Diary - Assignment Example The flamenco flash mobs in Spain became too successful that such protests occurred similarly in London and in the St Georgââ¬â¢s Square. The flamenco flash mobs protest in Spain was being facilitated by central bankââ¬â¢s crisis (Daph, 2013; pg. 01). Other political art forms that facilitated the protest is then flight in Spain including the Barcelonaââ¬â¢s hands project that involved the use of the plastics that were scattered across the city. This protect is considered democratic since the relevant authorities never interfered with the protest that is addressing the current concerns of the common people. It should be noted that is protest was facilitated by marginalization and economic crisis in Spain. The Tahrir Square Like any protest in Egypt, the Tahrir square protest was an aftermath of the 2011 protest of anti Hosni Mubarakââ¬â¢s leadership. The protestors in this riot were Muslims who demonstrated in the commemoration of forty-two protestors who were killed in op posing the government that was in power after the downfall of Mubarak (El Deeb and Gabriel, 2013; Pg. 01). Notably, this is an activism democratic protest since it was facilitated by the fall of other protestors. The protestors felt that some people had betrayed the spirit of their 2011 revolution; thus, they wanted that spirit honored.
Wednesday, July 24, 2019
AStronomy Discoveries Research Paper Example | Topics and Well Written Essays - 1000 words
AStronomy Discoveries - Research Paper Example Scientists like Carl Sagan and Stephen Hawking have hypothesized that it would be improbable for lifeà notà to exist somewhere other than the earth relying on the vast size and consistent physical laws of the observable Universe (Steiger and White, 3-4). The existence of life on the earth is based mainly on the biochemical reactions and bonds of 6 elements, namely, carbon, hydrogen, nitrogen, oxygen, phosphorous and sulphur. The distance of earth from its star and its atmospheric conditions, and most importantly, the presence of water make the ââ¬Ëblue-planetââ¬â¢ inhabitable (Sol Company, Inc). Presence of a liquid, though not water, is basal for life to sustain wherever on the universe, thatââ¬â¢s what our scientists have figured out. Complex chemical reactions that form the foundation of life require some liquid to take place. But, liquid state is one of the rarest on the universe, because, holding a liquid in space is improbable in vacuum. In our convictions, these c onditions are necessary for life to exist anywhere. Man couldnââ¬â¢t find any other celestial body with such conditions till date. So, the quest still remains. Extraterrestrial life was there in manââ¬â¢s imagination from long back, and this was mentioned in many mythologies and books of ancient civilizations. But, it was only in the recent past when man got some believable clues regarding this. The most convincing tip about alien life was the fossil evidence of bacterial life within some meteorites collected from Antarctica, Siberia, Alaska etc. There were claims about having seen a UFO from different parts of the world. Some paranormal radio signals also cemented manââ¬â¢s doubts on extraterrestrial life. According to Corfield, mars has long been suspected for the presence of life, from 17th century onwards, when Christian Huygens discovered a strange feature known as Syrtis Major on its surface (186-188). But no one could put forward confirmable evidence in this regard. Such clues and hypothesis have rocketed up manââ¬â¢s eagerness to continue the quest for extraterrestrial life. Space organizations in various countries are doing extensive research on astrobiology. Probe teams are sent to many planets and their satellites for investigation and collecting materials. Amounts spent by governments on this subject are vast and often criticized largely for the inaccuracy of the outcomes. In my opinion, allotting huge amounts in this regard is not a wise thing to do, because chances for existence of an alien civilization which our race can set up communication with are unconvincingly rare. But, ceasing these long driven projects is also not a wise thing, because, a wondrous discovery of a species on some other planet may bring about a huge boost to our innovative researches. May be, some micro-organisms hopefully discovered outside the earth will be of utility in making antibiotics for many diseases which we have not yet been able to eradicate. They ma y generate some hybrid compounds which can give us chemicals which may be usable in agriculture or industry. Such discoveries may lead to some solutions to our problems regarding global warming and climate change. But, it will be good for us to think about a situation when a more intelligent and developed civilization than ours coming into contact with our planet; its
CASE STUDY Essay Example | Topics and Well Written Essays - 750 words - 7
CASE STUDY - Essay Example The US industry has endured tough times like the economic crisis of 2009, which forced many of the airline companies to close shop, while others deciding to merge to increase their competitiveness in the competitive industry. Merging perhaps can be one of those approaches that has helped small airline companies to remain in business after they were declared bankrupt. The result of these tough economic times saw the introduction of low-cost carriers that operate from one point to another as opposed to flying to certain particular destinations. The US airline industry has become very competitive in the recent past, with emerging airline companies developing different competitive strategies different from those of companies that have been in the industry for a long time. For instance, the economic crisis made many of the seemingly small companies to be declared bankrupt with formation of mergers being the only approach that would help them regain a substantive market share and consolidate on it (Kowit 7). For instance, The US airways pushed for a merger with American Airlines after realizing that they could not manage the tough business environment. According to this case, the main reason for the many mergers in the industry included the need to reduce excess capacity and reduce the operational costs. Additionally, it would also serve as a perfect strategy for elimination of much duplication in the competitive approaches, thus providing more return on the investments of these airlines. After 2010, many companies stabilized from the effects of the economic crisis, with small companies developing cost-effective competitive strategies that included introduction of low-cost flights among others (Kowit 8). The US airline can be described as having certain strategic groups depending on their competitive approaches. For instance, many of the new entrants in the industry have concentrated
Tuesday, July 23, 2019
Medical Law Coursework Example | Topics and Well Written Essays - 6500 words
Medical Law - Coursework Example In this regard, an individualââ¬â¢s right to self-determination is based on the individualââ¬â¢s capacity to exercise that right. In other words, autonomy and the right to self-determination are the ethical factors underlying what UK law accepts as capacity or competency.5 The law assumes outright that individuals have the capacity to consent to medical treatment. Under Section 1(2) of the Mental Capacity Act 2005, ââ¬Å"a person must be assumed to have capacity unless it is established that he lacks capacity.â⬠6 In other words, the capacity to consent is a rebuttable presumption, although healthcare professionals are required to start out with the presumption that all patients have the capacity to consent to medical treatment. The presumption of capacity to consent is not automatically denied minors. ... s it would be if he were of full age; and where a minor has by virtue of this section given an effective consent to any treatment it shall not be necessary to obtain any consent for it from his parent or guardian.7 It would therefore appear that the age of majority has been lowered to 16 in terms of determining the legal capacity to consent to or refuse medical treatment. However, Section 8(3) of the 1969 Act goes on to provide that Section 8 ââ¬Å"shall not be construed as making ineffective any consent which would have been effectiveâ⬠in the event ââ¬Å"this section had not been enactedâ⬠.8 It therefore follows that common law considerations relative to assessing capacity on the basis of the patientââ¬â¢s ability to process and understand information relative to medical treatment in a rational manner may be applied to all minors. Lord Scarman noted in Gillick v West Norfolk and Wisbech Area Health Authorit that fixing the age of minority at 16 was undesirable as it: Brings with it an inflexibility and a rigidity which in some branches of the law can obstruct justice, impede the lawââ¬â¢s development and stamp on the law the mark of obsolescence where what is needed is the capacity for development.9 In other words, Lord Scarman felt that it was unrealistic to fix the age of development when many factors influenced a childââ¬â¢s level of maturity and thus the issue of whether or not a minor was in a position to understand the medical treatment proposed and thus make a rational decision about accepting or refusing to accept it. It therefore follows that capacity to consent to or refuse to submit to medical treatment is a subjective issue. Legal capacity to consent to medical treatment or medicine is not determined or fixed on the basis of the individualââ¬â¢s status. Therefore
Monday, July 22, 2019
Change & Continuity over Time of Religion in Europe from the 1500-1900 Essay Example for Free
Change Continuity over Time of Religion in Europe from the 1500-1900 Essay The period between 1500 to 1900 also refers to the time period from the Middle Ages to the modern world. The period witnessed significant strides in state building in England, France, and Spain, where growing bureaucracies levied taxes to finance large-scale warfare and territorial expansion. At the same time encroachment on the longstanding powers of the nobility caused feudal reaction, while the breach with tradition, particularly by creating new taxes in an era plagued by war, famine, and disease, caused peasants to revolt. A number of historical trends emerged to give the period clear definition: the fragmentation of Christianity and growing secularism; pronounced demographic and economic fluctuation; the development of the European state system; and the emergence of a global, Europe-centered system of production and trade. In the second decade of the sixteenth century, the Christian church experienced the first in a series of religious divisions along geographic lines. The sequence of splits, beginning in the Holy Roman Empire and spreading to the whole of Europe by the end of the century, transformed the relationship of the reformed churches with state, society, and the people. Christianity also spread to the indigenous people of the Americas and Asia. There was a strong desire for religious unity, marked by mandatory conversions of Moors and Jews to Catholicism in Spain and an enthusiastic missionary effort both in Europe and abroad. At the same time in nearly every area of Europe religious conflict and calls for a redistribution of power became virtually unavoidable, causing crisis in authority at state and local levels. Religious evangelism encouraged stronger spiritual education of young people. During the same time period, the advances of scientific information provided new, conflicting methods of learning. For this reason, children of educated classes were brought up in a world of competing models of knowledge advanced by churchmen and scientists, while the children of ordinary people were exposed to combinations of evangelical claims, folk wisdom, and the overpowering and repressive Reformation churches. Protestant and Catholic teachers tried to clarify and define the boundaries of official doctrine. Their interactions with the commoners caused serious tensions. Popular beliefs were judged as pagan. Evangelists tried to impose religious uniformity and eliminate groups or individuals who could not be brought into the mainstream Christianity. In particular, the office of the Holy Inquisition denied the lay peoples claims to spiritual powers in an effort to give all powers to the clergy. It was an attempt to take away the spiritual dimension of the lay people, medicine and science. The religious campaign to denounce magic and witchcraft helped prepare the ground for the late-seventeenth-century and eighteenth-century scientific claims that the cosmos was mechanized. In the modern age, science would undermine magical beliefs and reduce the spiritual influence of the clergy. The religious Reformation, together with the critical and undemocratic nature of Renaissance humanism, shattered the unity of intellectual thought, developments that were vital to the advancement of science. The discovery of new worlds and people and that the earth was round; the invention of movable type; the development of firearms and of a lens that improved the visibility of the stars and planets; improved mechanical clocks; and the development of shipbuilding and navigation opened up new intellectual perspectives and methods of discovery that relied increasingly on rational thinking rather than religion. Scientists made new claims to authority and objectivity, and began explaining the world in mechanical terms. Separating the observable world from the spiritual sphere represented a fundamental shift in thought. To see the world operating on basic principles discoverable by reason created hope that humans could control their environment, a change in attitude that helped pave the way for nineteenth-century industrialization.
Sunday, July 21, 2019
Mass Media Sociological Insight Media Essay
Mass Media Sociological Insight Media Essay According to Gordon Marshall, mass media is a medium through which a message can be transmitted to a large number of people. Mass media is one such form of communication in which there is no personal contact between the senders and receivers of the message. The message is generated from one source and communicated to multiple audiences at the same time. Examples of mass media include; radio, television, movies, advertising, internet, newspapers, magazines, so on and so forth. These medium are increasing rapidly with the technological advancements. Over the period of time it can be said that the importance of different mediums changed. For instance, at one point in time, newspapers were the main source of information but the trend shifted and televisions became the dominant source. (Marshall, 1998). The history of mass media is long, but in general is dated back to the innovation of printing press in the late fifteenth century. With the rise in printed material, it became easier to co mmunicate with large number of people like never before. In the period of post world war II mass media saw a sturdy introduction of radio, television and the video technology. They instantaneously became popular among the masses. Lately, world witnessed the revolution of internet. This medium over took the popularity and place of all others introduced before it. The progression in technology, lined the way for the evolution of mass media in general, (Bhattacharya). The history of mass media in Pakistan begins with the print media, as it was the first medium of mass communication in the country. Jang, Dawn and Anjam were the very first newspapers that were published for the masses. The period from 1958 to 1988 press was subjected to strict government regulations. Almost all of the content needed government approval during the dictatorial rule. After this regime ended, some of these constraints were lifted up, but still press was not completely free of scrutiny. In 1949, Radio Pakistan was officially launched in Karachi which was controlled by the government through Pakistan Broadcasting Corporation. The early decades of Pakistans television history were subjugated by PTV (Pakistan Television), which was launched in 1964. For many years television broadcasting was monopolized by the state owned network. When the private television broadcasters were permitted, Pakistan saw a boom in the television channels. Functions of the Mass media In any society the mass media plays an important role, one that includes a number of related aspects, although we can perhaps characterize these roles in terms of three primary aspects: Entertainment Information (Education) News production The linking-theme of the above is information and having established the fundamental importance of the idea of the mass media as information-providers or educators (a source of secondary socialization), it means that we can concentrate on this idea when considering the way information about the social world is both selected and presented. The mass media links the government of a nation and its people together. The government tries to get support of its people through media by explaining and promoting its policies, for example Musharraf used media to gain support for his referendum. Almost every single person accesses the different forms of media in order to get updates on the current world situation. The media also performs surveillance, that is, it informs us about terrorism, natural disasters and transmits information that is useful in daily lives. The media is also said to perform mobilization function which is very important for developing societies both culturally and technologi cally. It also socializes people and provides entertainment and according to Functionalists media encourages solidarity among its members and promotes national advancement, while Social Conflict says it manipulates individual so that they can be kept under false consciousness by the bourgeoisie. Let us now take a look at different sociological theories regarding the content of the mass media. Pluralist Perspective From this perspective, the mass media involves different forms of bias, since in any situation where there are differing viewpoints which cannot all be effectively represented, bias is bound to occur. Pluralists does not see the mass media advocating any single ideology or point of view in the society but instead stresses on the diversity of views and opinions represented in the mass media, the multiplicity of forms they take and the range of opportunities the general audience or public has to influence their content. In general terms, the range of media available in society covers most of the possible viewpoints in the society. The audience selects those views that most closely accord with their own and declines those that dont. The media responds to audiences demand. In this respect, if the audience is politically conservative then the media will have to respond to this. From this perspective, the main sources of media bias come not from the ideological beliefs of owners, but simply from technical constraints imposed upon various media. In this way media is similar to any other commodity in a market-led society, where the consumer is sovereign, and the products on sale reflect the general laws of market forces and respond to the needs of the consumers. The Pluralists suggest that there really is a plurality of different views on offer to the consumer. Consumers are free to select those views they agree with and reject those with which they disagree. In basic terms, if you dont like watching Geo, you can definitely shift to Expresss version for the news of the day. Secondly, there is no clear evidence that the mass media directly changes peoples beliefs or attitudes. On the contrary, from this perspective the role of the media is of the one confirming the prejudices and views of the consuming audience. For example, the television dramas we see today often reinforce the prevalent views on women in society. They usually portray the role of women as a submissive one who has to conform to whatever rules imposed on them. Usually the Pakistani women like watching it as they relate to the actors portrayal of helplessness. The Mass-manipulative Model This model is usually associated with the Frankfurt School of the 1930s-1950s and with the work of Marcuse in particular. Their starting point is the phenomena of the mass which by the 20th century existed at all levels. This was the advent of the mass society (that is, a form of social organization in which the informal bonds of community had effectively broken-down under the blitz of mass economic production). In this complex, persistently-changing world the mass media are considered to be the one social institution that can help the individual to make sense of the world. The mass media became a tool of the ruling class to intentionally manipulate and control the minds of the masses, effectively removing the possibility of critical thought from them and perpetuating their subservience. It presents a hazy, one-dimensional view of the nature of society and social relationships that supports a certain world-view that supports the Capitalist system. Pakistan has a large history of being manipulated by the military dictators who according to their discretion kept media under emergency. These dictators define social reality by imposing their ideology, through their control of the media, on a mass of socially-isolated individuals and by excluding other possible interpretations from exposure through the media. The most palpable evidence for the model comes in relation to patterns of media ownership. As we have seen, newspaper, television and radio, books and magazine publishing is dominated by a relatively small number of owners. Where competition between companies exists it is likely to be over market share rather than over fundamental ideological disagreements about the nature of society. On the contrary, all of the major forms of media conform to a relatively narrow, consensual view of social reality that can be characterized as politically and socially traditionalist. There is evidence to suggest that owners do try to directly control the content of the media, as Lord Northcliffe stated, God made people read so that I could fill their brains with the fact and later tell them who to love, whom to hate and what to think. Selling is at the heart of the mass media and has been since its beginning. Recently the Omore ice cream was launched in Karachi. To win sales from Walls, Omore was publ icized in various soaps. The Hegemonic Model The hegemonic model represents an attempt to create a much suppler Marxist model of news production and media content, one that avoids some of the rigidities of the manipulative model while also being highly critical of the role of the mass media in Capitalist society. Antonio Gramcsi used it to describe the ideological leadership that is achieved through winning consent rather than through force or coercion. From this perspective, the role of the mass media, as a cultural institution is not to help maintain the position of any individual or group. Rather, its role is to police the cultural system and to help maintain rule boundaries. It reflects the values of the ruling class not because of the intervention of the owners but because of the fact that most of the editors and journalists are drawn from the ruling class. One way this is carried-out is through what hegemonic Marxists call agenda setting (certain facts are prioritized more than others which are considered trivial) and Gate keeping (certain facts are deliberately ignored and kept under cover). Functionalist Perspective According to functionalists media plays an important role in the society. It occupies leisure time, helps in the socialization process, it enforces social norms; confers status and media increases social solidity by presenting common view of a society. Socializing can promote religious as well as patriotic interactions, uniting believers. Media often endorse proper behavior by showing what happens to people who violate societal expectations and mass media confer status on people, organizations, and public issues and singles out one issue or person to become significant from thousands of others. Media and secondary socialization The Mass Media assists communication between the sender of information and the children. Media, especially television, effect childrens and adults behavior in different ways. Some programs like Sesame Street or Dora the explorer are very helpful with lots of information for the children. Children can learn to speak and also do things such as singing, reading and pronouncing words in English. The media can teach norms and values by way of symbolic reward and punishment for different kinds of behavior as represented in the media. It stresses on what is acceptable and what is not. Another view is that it is a learning procedure whereby we all learn how to act in particular situations and the expectations which go with a given role or status in a society. Thus the media are continually offering pictures of life and models of behavior in advance of actual experience. (McQuail, 2005) Media and Sensationalism Whenever image building has been in question, the media has at all times been an exclusive and sophisticated ground to play on. However, these days, the media has become only the storytelling medium and journalists have become the key players in tale-making and identity building. Sensationalism in media is commonly defined as changing the emphasis from facts to sensation that is how the news is conveyed or reported now focuses more on sensationalism than actual research. However, now in Pakistan media is known only for exploitation and manipulation of the issues that are of national interest and consequently, the public has come to distrust the media of Pakistan. Going to media for your daily dose of news and entertainment is a painful yet unavoidable task, unavoidable because you have to turn yourself to at least one of the mediums daily and know where you stand, and painful because you cannot just accept that the media is treating society so harshly that any observer from any part of the world is reasonable in stereotyping us Pakistanis as human cockroaches or terrorists. It is a delusion that media is playing a chief role in bringing about a positive change in society, or pressing or trying to press all the people in power to protect human rights, or even bringing about, or triggering the long awaited revolution. The reality is, that media most of the time attacks on the masses emotionally to divert their attention from the actual matter that should be catered. Taking for example Raymond Davis case: Mohsin Hamids article The game preserve in Dawn on 13th February, 2011 compared Americans to hunters who pay people with diplomatic immunity to kill Pakistanis; So what is going on? Who is Raymond Davis, and what are people like him doing in Pakistan? Ive read articles likening him to Rambo and RoboCop. But I believe another Hollywood film franchise metaphor is more apt. Predator. The Raymond Davis affair has brought home what should have been obvious to us Pakis tanis for a long time. Pakistan has become a game preserve, a place where deadly creatures are nurtured, and where hunters pay for the chance to kill them. How is that, that whenever something goes wrong in the world, we are blamed? The international media portrays Pakistanis as a nation of people devoid of moral standards. And in turn Pakistani media adds all the spices to the recipes of international media and strengthens the bias by giving authentications against its own people. It is true that a good government with an adversary press becomes a great government. But an oppositional or adversarial role does not mean borrowing the viewpoint of others. Adversary press is a press that is ready to face those in power for the sake of those who are oppressed, exploited. Does Pakistan have such a media? Does it even fulfill the most basic thing that media caters to: mass communication? In the days following this headline an article, A day of thrilling developments likely, by Amir Wasim was published on Dawn.com, which sketched out that the meetings had been full of feverish political activities which showed no sign of slowing down. The article went on to talk about the fireworksà ¢Ã¢â ¬Ã ¦ predicted to start in the courtroom with part of the tense drama, played out at a meeting between Prime Minister Yusuf Raza Gilani and the army chief. This is not the only example of how the headlines in the newspapers say something and the actual article says something totally irrelevant. Unfortunately as the medias cape is growing so is the wave of sensationalism. In this era every news is the breaking news and every story is offered in the most dramatic and sensational way possible, whether it is justified or not. As Pakistan Electronic Media Regulatory Authority (PEMRA) came into being, it was believed that it is competent enough to reinstate the democratic pride of media as well as the people but in turn big media was taken to be business with big money. One example of this is the talk shows; to attract more viewership the appreciated talk shows have now turned into cockfights. It is true that every debate begins with the people and it progresses but then ends in abstraction. Anchor, having the last word, uses the opportunity to convey a personal message; sometimes summing up the fight and sometimes giving an absolute irrelevant end to the show. Another example of extreme sensationalism and emotional stimulant in Pakistani media is of the murder case of Sialkot brothers. All the horrible things that were done to the brothers were recorded and broadcasted on various TV channels repeatedly to arouse the public. The headlines used to describe the case were also emotionally arousing which stirred up almost everyone, from the users of Facebook who made pages to condemn the act, to those who came out on streets to protest. Also the fact that any and every footage is now broadcasted on television has given an edge to the wrong-doers, who now can make a video of anything and present their deed as something very noble and get it broadcasted on all the news channels. This is the media giving them new ideas to worship their god of grudges and distortion. A lot of unrest is created and a lot of problems have worsened because of the sensationalism in reporting and selective reporting of certain issues by the media. A great deal of the mass media produces very one sided views on terrorism and extremism and also where Pakistans relationship with India is concerned. The ICC World Cup 2011 semifinal that was played between Pakistan and India was termed as war and Mohali takkar (Mohali Clash) instead of a game of cricket; many called it war of peace. Just to make stories juicier, print and electronic media play around with certain facts and inflate issues. It is highly unfortunate that the Pakistani media has tilted towards making more and more money and for that focuses more onà sensationalà issues, because they attract the most viewership and hence makes more profit. The medias job is to make information available to the masses, and not to mislead them or spur violence and extreme measures. Due to corrupted and distorted information that media presents it is very much held responsible for extremist reactions and behaviors which are increasing by the day.
Treatment of Acute Renal Colic: Rectal Diclofenac Sodium
Treatment of Acute Renal Colic: Rectal Diclofenac Sodium Therapeutic Effects of Rectal Diclofenac Sodium and Intramuscular Pethidine Injectionà in The Treatment of Acute Renal Colic: A randomized Clinical Trial Mohammad Mehdi Hosseini, Abdoul-Rasoul Ebrahimi Abstract Renal colic is a type of abdominal pain commonly caused by obstructive stones. The aims of this study were to evaluate safety and efficacy of rectal diclofenac sodium ( RD ) in acute renal colic and compare it with intramuscular pethidine (IMP) injection. In an interventional prospective double blind randomized control trial with 541 patients, which referred to Emergency Department due to acute renal colic, RD and IMP were administrated to 266 patient (as group I) and 275 patients (as group II), respectively. Pain relief was measured through asking the patient by the physician at 10, 20 and 30 min after using of respective drugs in each group. In group I, analgesic effects of RD were appeared in 121 patients (45.5%) after 10 min, 191 patients (71.9%) after 20 min and 233 patients (87.5%) after 30 min. 33 patients (12.5%) had no response to RDS . In group II, analgesic effects of IMP were appeared in 123 patients (44.7%) after 10 min, 191 patients (69.5%) after 20 min and 254 patients (92.3%) after 30 min. 21 patients (7.7%) had no response to IMP. Our results demonstrated that although, there were no significant differences in analgesic effects between two drugs (P=0.06), but, due to availability, cheapness, safety and self administration properties, use of sodium diclofenac in suppository form is highly recommended in renal colic. Keywords: Renal colic; diclofenac sodium; pethidine; analgesia. Introduction Renal colic is a common urological emergency at the emergency department, often caused by the movement of ureteral stones and characterized by severe pain. Patients describe this pain as the most severe and excruciating situation ever experienced (Ay et al. 2013). This condition afflicts 5à ¢Ã¢â ¬Ã 12% of the population in industrial societies at least once in their life time and its recurrence rate is approximately 50% (Esmailian and Keshavarz 2014). The pain is usually attributed to contraction of ureter soft muscles in response to the presence of stone (Holdgate and Pollock 2004). Therefore, the most important consideration in the emergency management of renal colics is pain control/relief (Esmailian and Keshavarz 2014). Both parenteral opioids and nonsteroidal anti-inflammatory drugs (NSAIDs) are commonly used to provide relief from renal colic (Bektas et al. 2009). For relieving this pain, morphine and pethidine in the traditional approach were used, but, due to their side effects such as addictive effects, constipation, respiratory depression, and mental changes,, using of them is reduced and replaced by NSAIDs (Kalb et al. 2010; Muslumanoglu and Tepeler 2008). Experimental works suggest that prostaglandins (PGs) play an important role in producing pain in renal colic and therefore, antiprostaglandins can eliminate or diminish this type of pain (Hetherington and Philp 1986; Thompson et al. 1989). Diclofenac, 2-(2-(2,6-dichlorophenylamino)phenyl)acetic acid, is an NSAID taken or applied to reduce inflammation and as an analgesic reducing pain in certain conditions such as renal colic. The exact mechanism of action is not entirely known, but the primary mechanism responsible for its analgesic action is thought to be inhibition of PG synthesis by inhibition of cyclooxygenase, one of the basic enzymes in the PG synthesis pathway (Dutta et al. 2000). On the other hand, pethidine is a once popular synthetic opioid analgesic of the phenylpiperidine class (MacPherson and Duguid 2008). The specific adverse event of vomiting showed a clear association with opioids, in particular pethidine. Although no studies reported serious adverse events, the short follow-up period and failure to specifically record renal dysfunction and gastrointestinal bleeding means these results should be interpreted cautiously (Holdgate and Pollock 2004). Given these findings, when a single bolus of analgesia i s used, an NSAID rather than an opioids was recommended. However, in some condition such as severe pain using of opioids is inevitable. Therefore, in this study, we compared the efficacy of analgesic therapy of rectal diclofenac sodium (RD) and intramuscular pethidine (IMP), commonly preferred in emergency departments in our country in patients with renal colic. Participants and Methods A. Patients and study design An interventional prospective multicenter double blind randomized control trial (RCT) with five hundred forty one eligible patients which had renal colic and referred to Motahhary and Peymanieh Hospitals of Jahrom and Faghihi and Nemazee Hospitals of Shiraz between Dec 2005 to Apr 2007 was done. The study protocol and informed consent were approved by the Ethics Committee at Jahrom University of Medical Sciences. All patients who enrolled in this study, were read, accepted and signed the consent form. Participant, with age between 17 to 52 years, randomly allocated in two parallel groups, RD (single dose of 100 mg) and IMP (single dose of 50 mg) in the approximately ratio of 1:1 (266 and 275 patients, respectively). Randomization was performed using a computer-generated random permuted block method. Patients with history of allergy to NSAIDs, hemorrhoids and anal fissures, peptic ulcers, coagulopathy, inflammatory bowel disease, pregnancy, ischemic coronary diseases, chronic obstruct ive pulmonary disease, and liver or renal failure were excluded from the study. B. Method of measurement Subjects reported pain and its decline at 10, 20 and 30 min after drug receiving and according to significant decrease in pain intensity at each time (decrease in pain intensity more than 50%), the patient was placed in the respected groups. Subjects were blind to their previous reports. Our outcome measure was the change in pain intensity at 10, 20, 30 and more than 30 min. The participants that enrolled in group 3 (significant decrease in pain after 30 min) were composed from patient in group 1 (significant decrease in pain after 10 min) and 2 (significant decrease in pain after 20 min) and there was similar pattern between group 2 and 1. C. Statistical analysis SPSS for Windows version 16 package program was used for statistical analysis of the data. t test and analysis of variance were used for analysis of variables. Results were expressed as n (number of patients), and percentage (%). According to the results, a P value 0.05). Distribution of patients according to time of responding to analgesic effects of RD and IMP is displayed in Figure 2. According to these data, the percentage of patients that showed defined decline in pain at 10 and 20 min after using of drug in RD was higher than IMP. However these differences were not significant (P=0.06). Discussion In this study, the analgesic efficacy of rectal sodium diclofenac and intramuscular pethidine administration in patients which suffered from renal colic were evaluated. Our results demonstrated that although, the percent of patients with diminished pain in 10 and 20 min after using of RD was higher than IMP but, this difference was not significant. Therefore, the efficacy of these two drugs is similar. However, due to availability, cheapness, safety and self administration properties, use of RD is highly recommended in renal colic in compare to IMP. In two previously studies, the efficacy of using of sodium diclofenac versus pethidine in acute renal colic were evaluated and reported. In the study of Hetherington and Philp (1986) on 58 renal colic patients, it has been concluded that 75 mg of sodium diclofenac, IM, was more effective than 100 mg of Pethdine, IM, in the management of acute renal colic and has fewer side effects (Hetherington and Philp 1986). Also, Thompson et al (1989) reported that diclofenac suppositories provided potent, specific analgesia in renal colic. They also concluded that, diclofenac is superior to pethidine, because its effect starting at a similar time but lasting longer (Thompson et al. 1989). On the other hand, this fact that diclofenac can be self administered and is not an opiate makes it a useful drug in general practice, especially for patients with recurrent renal colic. Pethidine as a synthetic opioids, is about one tenth as potent as morphine and due to having more lipid solubility than morphine, elimination half life of two to four hours and duration of action of only two to three hours were considered for it (Foley 1985). At 2000, in a double blind RCT, analgesic efficacy, patient satisfaction and side effects of morphine and pethidine in patients with clinically suspected renal colic were evaluated. Although, their data demonstrated that there was no significant difference between morphine and pethidine with respect to any of the parameters measured, but they concluded that because of the well known adverse effects that may be associated with pethidine use, morphine should be the preferred agent in suspected renal colic, when an opioid analgesic is to be used (O 'Connor et al. 2000). In addition, it has been reported that norpethidine, the predominant metabolite of pethidine, is potentially toxic and causing central nervous system excitability such as tremors, myoclonus or seizures. Also, accumulation of norpethidine has also been seen in patients with normal kidneys, particularly with large doses or frequent dosing intervals (Marinella 1997). Finally, due to adverse effects of pethidine and its metabolite, norpethidine and also due to possibility of pethidine addiction, we believe that diclofenac suppositories should be considered as the first line treatment of renal colic, both in hospital and in general practice. Acknowledgment The authors thank the staff physians and nursing team of the Emergency Department of the Motahhary and Peymanieh Hospitals of Jahrom and Faghihi and Nemazee Hospitals of Shiraz and all other people who help in this study. References Ay MO, Sebe A, Kozaci N, Satar S, Acikalin A, Gulen M, Acehan S (2013) Comparison of the Analgesic Efficacy of Dexketoprofen Trometamol and Meperidine HCl in the Relief of Renal Colic. American Journal of Therapeutics. doi:10.1097/MJT.0b013e318274db78 Bektas F, Eken C, KaradenÃâà ±z O, Goksu E, Cubuk M, Cete Y (2009) Intravenous paracetamol or morphine for the treatment of renal colic: a randomized, placebo-controlled trial. Annals of Emergency Medicine 54 (4):568-574 Dutta NK, Annadurai S, Mazumdar K, Dastidar SG, Kristiansen JE, Molnar J, Martins M, Amaral L (2000) The anti-bacterial action of diclofenac shown by inhibition of DNA synthesis. International Journal of Antimicrobial Agents 14 (3):249-251 Esmailian M, Keshavarz M (2014) Synergistic Effects of Citalopram and Morphine in the Renal Colic Pain Relief; a Randomized Clinical Trial. Emergency 1 (2):26-29 Foley KM (1985) The treatment of cancer pain. New England Journal of Medicine 313:84-95 Hetherington JW, Philp NH (1986) Diclofenac sodium versus pethidine in acute renal colic. British Medical Journal 292 (6515):237-238 Holdgate A, Pollock T (2004) Nonsteroidal anti-inflammatory drugs (NSAIDs) versus opioids for acute renal colic. Cochrane Database Syst Rev 1:1-54 Kalb B, Sharma P, Salman K, Ogan K, Pattaras JG, Martin DR (2010) Acute abdominal pain: is there a potential role for MRI in the setting of the emergency department in a patient with renal calculi? Journal of Magnetic Resonance Imaging 32 (5):1012-1023 MacPherson RD, Duguid MD (2008) Strategy to Eliminate Pethidine Use in Hospitals. Journal of Pharmacy Practice and Research 38 (2):88-89 Marinella MA (1997) Meperidine-induced generalized seizures with normal renal function. South Medical Journal 90:556-558 Muslumanoglu AY, Tepeler A (2008) Renal kolik tani ve tedavisi. Marmara Med J 21:187-192 O'Connor A, Schug SA, Cardwell H (2000) A comparison of the efficacy and safety of morphine and pethidine as analgesia for suspected renal colic in the emergency setting. Journal of Accident and Emergency Medicine 17 (4):261-264 Thompson JF, Pike JM, Chumas PD, Rundle JS (1989) Rectal diclofenac compared with pethidine injection in acute renal colic. British Medical Journal 299 (6708):1140-1141 Figure 1. Number and percentage of patients which response/non response to rectal sodium diclofenac and intramuscular pethidine. Figure 2. Comparison on the efficacy of rectal sodium diclofenac and intramuscular pethidine in attenuating of renal colic pain.
Saturday, July 20, 2019
Organ Donation Essay -- essays research papers
How do you feel when you have to wait for something you really, really want?.............What if it was something you couldnââ¬â¢t live without?..........My cousin was five years old when he found out he needed a new kidney. He went on the organ waiting list right away. He was called twice during a six month span that they had a kidney wasnââ¬â¢t a good match. He had to wait again. The third time was a charm. A small adult was in an accident and his kidney was a good match. This story had a happy ending, but so many do not. One of the people on the waiting list for an organ transplant might be someone you know. Today Iââ¬â¢d like to tell you about first, the need for organ donors in our area, second, how you can become an organ donor after you die, and finally, how your family and organ donor recipients benefit from your donation. People around the world, but also right here in Kentucky, Tennessee, and Illinois, need organ transplants, and they need our help. The problem is that there is a lack of organ donors who make organ transplantation possible. The need is many organs and tissues such as the heart, lungs, liver, kidneys, pancreas, corneas, bone, skin, heart valves, and blood vessels. In spring 2004 the Official U.S. Government web site for organ donation states that, ââ¬Å"A new name is added to the national waiting list every 16 minutes.â⬠That means that 3 people will be added to the list during the time we are in class today. The problem is that 10 people will die each day waiting fo...
Friday, July 19, 2019
Written Music Essay -- Music History
Written Music For a very long time music was not written down. It was sung or played from memory. As it was passed on from person to person, many changes crept into the tunes. A way of writing music down was needed so that it would be sung or played exactly as it had been composed. The name for written music that man developed is notation. The system of musical notation generally used today is the result of centuries of development- from about the end of the ninth century to the early 1700ââ¬â¢s. This development began in the cathedrals in monasteries of the Roman Catholic Church. Since many of the Churchââ¬â¢s services were sung, they were sung from memory. Towards the end of the ninth century dots and dashes and squiggles were written over the words in the church books. These signs, called neumes, showed the direction in which the melody should go. But they were still very vague. About 900 A.D. the music was made a little easier to read. The neumes were written at certain distances above or below the horizontal red line, representing the note F, to show how high or low...
Thursday, July 18, 2019
Model of cultures Essay
Organizational culture and national culture: The case of multinational companies: ZARA (outline) Defining concepts: What Is organizational culture? A system of shared meaning held by members that distinguishes the organization from other organizations. (Organizational Behavior, p. 546) Do organizations have uniform cultures? (Ibid, p. 548) Dominant culture and subculture How the culture ofa country influences the culture ofa business? Geert Hofstede identifies four cultural dimensions that can have a profound impact on the business nvironment: Individual level: individualism/collectivism Organizational level: power distance Occupational level: uncertainty avoidance Gender level: masculinity/femininity (Hofstede, Geert, Cultures and Organizations: Software ot the Mind, 3rd ed, New York, McGraw-Hill, 2010, p. 25). Organizational culture communication ââ¬â media and social sharing Norms National culture Values social Behaviour The individual values of a country predict organizational culture and consumer behaviour (Hofstede) National culture cannot necessarily be used to predict rganizational culture and consumer behaviour The case of multinational company: ZARA Found by Inditex ââ¬â ZARA present in 86 countries, a network of 1,770 stores (Inditex, http://www. nditex. com/en/who_we_are/concepts/zara) High standards ââ¬â company culture is highly decentralized and flexible High standards ââ¬â company culture is highly decentralized and flexible Workers organized in teams ââ¬â positive results Competitions among teams continuous feedback ( ZARA: culture, http:mashlonworldwlde. wlklspaces. com/ Culture) Innovation and flexlblllty 200 persons In design team 82,8% of workers are women Satisfy customersââ¬â¢ needs from dfferent cultures and backgrounds ââ¬â Store managers report the demands of customers and the sales trends to the headquarters on a daily basis Awareness of corporate responsibility: Social dimension. environmental dimension. product health and safety Marketing ââ¬â Zara decided to move towards a geocentric orientation, allowing the company to adopt in some cases local solutions rather than merely replicate the OF2 nome mar et. K Lara sells a largely nomogeneous product Tor a glooal market (Havlan and Polo, 2000). Moreover, there are some adjustments in its marketing mix because of the customerââ¬â¢s size differences in Asian countries (Monllor, 2001), laws issued that require the availability of clothes for youth in all sizes in Buenos Aires (La Opinion de La Coruna, 2006), cultural differences in Arab countries where some clothes cannot be sold, and a different season in the other part of the world (Euromonitor, 2002a).
Harriets Hats Essay
1. A year-end physical count of smudge supplies on hand reveals supplies worth $1,800. The proportionality planing machine reflected a balance in the office supplies account of $3,700 before every year-end accommodations were made. What is the amount of supplies spending that give be included on the trustworthy year income statement?2. On celestial latitude 1, 20Y1, Nelson collected allow of $7,200 (for December, January, and February rent) from a populate renting some space in its warehouse and credited Unearned admit revenue for the entire amount. What is the balance cerement lever of Unearned Rent Revenue on 12/31/Y1?3. On July 31, 20Y1, Smith Company paid $10,200 to rent warehouse space for the period 7/31/Y1 to 7/31/Y2. This warehouse space was also rented from 7/31/Y0 to 7/31/Y1. Smiths 1/1/Y1 balance stable gear reflected a balance in the pay Rent account relating to this warehouse of $5,775. influence the amount of rent set down that would place on Smiths 20Y 1 income statement. exam 1 REVIEW PAGE 1Reporting Special Income ItemsPlush Textiles had a beginning balance in its kept up(p) earnings account of $580,000 on January 1, 20Y1. Income from chronic Operations (before- valuate) was $225,000 for 20Y1. The follows tax rate is 30% for all historic period presented. pastime is a list of circumscribed items that have not been considered in the amounts above. on the whole amounts are before taxesExtraordinary incrementCorrection of a 20Y0 revenue understatement hurt from operations of a discontinued textiles courseGain on sale of the textiles categoryOmission of depreciation charges from January and February 20Y1$31,000$50,000$22,000$60,000$10,000Prepare a partial income statement for 20Y1 starting with Income From go along Operations before Taxes.What is the 12/31/Y1 balance in the retained clams account?Change in account Principle tom Zuluaga Company began operations in 20Y1. In 20Y1 and 20Y2, the company estimated its questi oning debt put down by using the destiny of credit sales method acting. During 20Y3, the companys instruction decided to change to the aging-ofreceivables method for determining disconsolate debt expense. Yearly bad debt expense using the two methods is presented below. tom Zuluaga has a 35% tax rate.20Y120Y220Y3% of cite Sales$450,000$300,000$320,000Aging-of-Receivables$380,000$270,000$290,000How ofttimes bad debt expense will be reported on the 20Y3 Income Statement? What is the dollar value (if any) of the 20Y3 adjustment to the beginning balance of Retained gain to reflect this change in news report principle?DebitCreditWhat offset Sheet account other than Taxes account payable and Retained Earnings needs to be adjusted in 20Y3? By how much? AccountChange in bill Estimate$DebitCreditTom Zuluaga Company placed an asset in aid on January 2, 20Y1. Its cost was $1,350,000 with an estimated service life of 6 years. Salvage value was estimated to be $90,000. During 20Y3 t he companys management determined, due to technological obsolescence, the assets remaining useful life is 2 years, and the salvage value is estimated to be $45,000. The company uses the straight-line method of depreciation. Assume a 35% tax rate. How much depreciation expense will be reported on the 20Y3 Income Statement?How much depreciation expense will be reported as an adjustment to the beginning balance of Retained Earnings? $DebitLong-Term choosesOn July 1, 20Y1, common people Construction Company Inc. promise to build an office building for Moser Corp. for a total contract price of $2,500,000. On July 1, Tribe Construction estimated that it would take in the midst of 3 and 4 years to have sex the building. On December 31, 20Y4, the building was breeze throughd. Following are accumulated contract be incurred, estimated costs to complete the contract, and accumulated billings to Moser for 20Y1 20Y4. geld costs incurred to dateEstimated costs to complete the contractBilli ngs to Moser to dateCollections to dateAt 12/31/Y1$ 250,0001,750,000325,000200,000At 12/31/Y2$ 1,300,0001,100,0002,000,0001,800,000At 12/31/Y3$ 1,800,000750,0002,300,0002,000,000At 12/31/Y4$ 2,650,000-02,500,0002,500,000 remove the following information regarding the amount of profit/loss Tribe will issue each year of the contract At 12/31/YIAt 12/31/Y2At 12/31/Y3At 12/31/Y4 percent Complete MethodCompleted Contract MethodPrepare a 12/31/Y2 partial balance sheet related to the above contract, assuming Tribe uses the percentage of completion method.
Wednesday, July 17, 2019
Ethan Frome Vs. The Awakening Essay
Is independence an intangible asset woolgather? Are people in truth individuals, or merely products of their environment? Edith Wharton and Kate Chopin seek the question in Ethan Frome and The wake up, in which the protagonists argon direct by outside forces to dispute societal conventions. Employing the use of characterization, symbolism, and parable, the authors demonstrate that attempting to do so quarter lead to wizards destruction.The main characters in Frome and Awakening fill necessary roles and share resembling at shelters. Ethan is draw as a loner, quiet, and ill at ease(predicate) interacting with people in town, so far with Mattie, the womanhood he relishs. He cowers in the tremendous presence of his bitter married woman, unwilling to entertain himself against her wrath. Similarly, Edna feels out of place in dickens the relaxed Creole environment and stiff nice auberge. In many instances, she does non even understand herself and cant apologise her be havior to family or friends. Both characters scramble to get saturnine their surroundings. Ethan dreams desperately of leaving Starkfield female genital organ for the West while Edna builds her own dream house in favor of the elevated cage in which her husband placed her. The villainess of Whartons novelette is Zenobia Frome, Ethans wife.She is characterized retellly as embittered, inscrutable, and sickly. Her marriage to Ethan is loveless and she prefers breast feeding her many illnesses than keeping the company of her husband. Leonce Pontellier is Ednas controlling partner, intent on mildew her into his ideal wife. He despairs oer Ednas abandonment of convention, the absence of proper flattery toward him and lack of motherly devotion. To Leonce, Edna is a possession, an overpriced commodity You are burnt beyond recognition, he added, looking at his wife as one looks at a valuable piece of personal place which has suffered some damage. Mattie Silver in Frome and Robert L eb poke out in Awakening play crucial roles in their respected stories.They are interlopers in dysphoric marriages and possess all the qualities that Ethan and Edna long for. Mattie is the teasing, express emotion cousin of Zeena. Her sparkling personality stands in sharp contrast against the Fromes. She is associated with light and brings ecstasy into Ethans bleak world. Robert Lebrun is the flirtatious Creole Edna falls in love with. His compendium is his careless sensuality and his careful assist of Edna and her whims. Although neither relationship is consummated, Mattie andRobert are symbols of vivification without constraint, of what could be if the chains of society were rolling off.Symbolism is found in many every day occurrences and items indoors Ethan Frome and The Awakening. Edith Whartons use of snow and dreariness underlies the repeated symbol of death and decay. Most of the news report takes place in the depths of spend, when life drains from plants and trees, when irrigate stops flowing, and when living creatures hibernate. Even people, to escape winter, bury themselves inside small huts and houses. Although perform the basic functions of one alive, Zeena has cut herself off from the world. Figuratively, she is dead. After the smash-up, Mattie and Ethan entomb themselves with her in their small, measly shack. Another repetitive symbol is the seeming red. It constantly is in conjunction with Mattie a ribbon in her hair, a jerk off about her neck. through her hair she had run a streak of crimson ribbon. This tri hardlyetransformed and glorified her. She seemedmore womanlike The bold color often appears when Ethan is intent particularly passionate about his love for Mattie. It is a signature of her vitality and new-made energy.The antique pickle dish of Zeenas becomes an pregnant symbol after it breaks. The imperfect glass represents the Fromes shattered marriage, carelessly handled by Mattie. Ethan attempts to conceal the ruined dish by carefully placing the pieces next to each other, cover it back on the shelf as if nothing is wrong. Zeena, with her discovery, places more value on a material object than on the relationships disintegrating around her. She mourns the destruction of an antique preferably than her true loss her marriage. Symbolism within The Awakening is a constant varan of society. Madame Adle Ratignolle is often described as the perfect society woman. She is beautiful, a loving mother, an adoring wife, and completely instrumental to her husbands opinion. Madame Ratignolle would do anything for her children. In contrast, Edna claims that she would sacrifice her life for her children, but she would not sacrifice herself for them. While Adle is the symbol for everything Edna should strive to be, she also serves as a figure of what Edna hopes to break uninvolved of as the story progresses.The Awakening forthrights with a parrot shrieking in two different languages. It is explained that t he parrot possesses knowledge of a be superficiald French a little Spanish, and also a language which nada understood. Theparrot symbolizes Edna and her life forever caged in a role that does not eccentric her secure willed character. She acts (or sings), in ways that get down her peers. When Mademoiselle Reisz put her arms around Edna and felt her shoulder blades to see if her fly were strong she said the dolly that would hang glide above the level plain of tradition and prejudice must have strong wings. It is a sad spectacle to see the weaklings bruised, exhausted, dart back to earth.This serves emphasize the caged bird newspaper publisher as well as prognosticate Ednas eventual fate. The most important piece of symbolism is the sea. The water at the same time draws and repels Edna she vexations it, yet is seduced by its hypnotic flow. Edna was unavailing to go because she was afraid of abandoning herself to the sea. For her, learning to swimming was a symbol of her sexual alter and her desire to rebel against social conventions. She wants to swim where no woman had swum before but in her daring, swims further out than she intends and fear seizes her once again.Sledding is an activity in which the rider may submit to soberness and the elements, or steer to alter course. This winter sport serves as an extended metaphor in Ethan Frome. In agreeing with Matties self-annihilation plan, Ethan decides to steer and drive into the elm. As an drive fraught with danger, the sleigh ride serves as metaphorical sexual encounter. The structure is much(prenominal) that it imitates the intimate act. However, the end has unforeseeable and sad consequences when the intended suicide goes wrong. Clothing during the victorian era was restricting, binding like cages. end-to-end The Awakening Edna sheds more and more tog through each scene, metaphorically removing herself little by little from society.In the commencement she is fully clothed but slow trad es the confining cloth for simple muslin dresses open at the throat, light, commodious wrappers and, finally, at the end, she stands sensitive upon the seashore. Rejected by Robert, who refuses to enter an action with her, Edna enters the foaming waves to find liberation in suicide. Before the salty water closes over her, she spots a bird with a broken wing sinking into the surf. The bird symbolized Ednas failure to achieve the terminus that had driven her throughout the novel. Freedom in death is the only choice society will allow her to make.The inability to descend their desire for individual happiness to their regard for social acceptance ultimately led Ethan and Edna to seek happiness through death, reply Edith Wharton and Kate Chopins question of whether people can disentangle themselves from the confining clutches of their environment. none can truly escape societal expectations. One is pressured to concede their individuality for conformity. defiance leads to a life of ostracism and unhappiness.
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