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Nature Of Competition Collusion And Pricing Airline Industry Economics Essay

Nature Of Competition Collusion And Pricing Airline Industry Economics Essay The order of the Airline Deregulation Act of 1978 disposed o...

Friday, January 10, 2020

Charlotte’s Web: Allegory of the Barn Essay

Charlotte’s Web by E.B. White is a children’s novel that tries to instill the values of friendship, loyalty and basic characteristics of humans through an adventure of farm animals. This novel was written in the early 1950’s at the time when the world was split by a curtain in two. It is open and direct in topics dealing with traits of certain animals and their role in the society of the â€Å"barn†, but one cannot disconcert the subtle praise this novel gives to the society that this novel is encompassed by. Charlotte’s Web contains re-occurring imagery, which implies that the society in which the characters live in is bountiful and that farm life is relatively easy, and brings the promise of simple but fruitful life. This novel, although intended for children, carries with it a strong ideological undertone that glorifies capitalism. This is not meant to be subversive in any way but rather it is a sign of the times that the author lived in and the strong forces that drove the American society when this novel was written. The author indulges the reader with abundance of images that present the reader with the notion that the life in the country is effortless and that everyone is relatively well to do. The most prominent method used is the rather descriptive manner in which Mr. White describes the vehicles that are parked in front of Mr.Zuckermans barn. The author does not describe the vehicles merely as numerous but he goes on to name nine specific makes present † Fords and Chevvies and Buick roadmasters and GMC pickups and Plymoths and Studebakers and packards and De Sotos with gyromatic transmissions and Oldsmobiles with rocket engines and Jeep station wagons and Pontiacs†(83/84). He also goes on to describe some of the most prominent features of these vehicles almost to the point where a reader is compelled to feel pride in the fact that one can choose between so many vehicles if one chooses. It may be argued that these descriptions are made so specific in order to indulge the imagination of a child reading this novel. A valid argument can be made that Mr. White consciously or subconsciously introduced this descriptive element to praise and embellish the success of the life that he considers to be rural. One has to stress that any notions of this imagery being used consciously is very unlikely simply because public and open displays in literature were not uncommon at this time and there would be no reason for the author to be this subtle consciously. Another re-occurring image that is the most prominent symbol of Capitalism is not referred to often in this novel but is referred to nevertheless. Money is not something that the author uses here as a force that in some subtle way drives the story of the novel. That is to say, greed is not the force behind the story and monetary references are minor but important when analyzed from a semiotic perspective. Although in Ch II Wilbur is sold it is not specific for how much, but latter on in the story the author describes the abundance of goods at the fair and the freedom the kids enjoy when they get there. Most receive money from their parents and are free to do whatever they wish with the allowance they have received. The significance of this is that, beside of this being a step in maturity of the characters involved, the amount that is dispensed by the adults to Fern and Avery is fairly descriptive again. â€Å"Mr. Arable gave Fern two quarters and two dimes. He gave Avery five dimes and four nickels†(131). This type of descriptive imagery is repeated once more when Mr. Zuckerman receives the prize for Wilbur and the author once more tells us â€Å"He [the judge] handed Mr. Zuckerman two ten dollar bills and a five dollar bill†(160). It’s fairly uncommon to be descriptive about money in this manner in children’s novels and one can only assume the meaning and the context in which this was written in. The Fair is another vehicle that is used to emphasize the excess that children indulge themselves to once a year. The author is fairly descriptive as to what one can find at the fair. This is surely done to justify the excitement that Avery and Fern display when they are finally â€Å"released† upon the fair. E.B. White is also descriptive as to what Tempelton can find at the fair. The wasted food is plentiful and at one point Tempelton himself said how he â€Å"[I] must have eaten the remains of thirty lunches† (148). This laid-back mention of the food that is wasted again brings about the notion of excess, which is the heart of the argument against Capitalism. Food is a re-occurring image that is used to display the excess the people live in E.B.Whites novel. Wilbur being dirty, because he is a pig, is washed by Mr. Zuckerman’s farm hand Lurvy with buttermilk. This is not the only instance where food is the symbol of excess. Wilbur’s diet is also detaile d in Charlotte’s Web. The author goes on to say that Wilbur is fed with â€Å"skim  milk, wheat middlings, leftover pancakes, half a doughnut, the rind of a summer squash, two pieces of stale toast, a third of a gingersnap, a fish tail, one orange peel, several noodles form a noodle soup, scum off a cup of coca, an ancient jelly roll, a strip of paper from the lining of the garbage pail, and a spoonful of raspberry jelly†(75). Admittedly paper from a garbage pail, stale toast and a orange peel is not something one can envy Wilbur on but jelly and pancakes and skim milk is definitely something one can look forward to. This food that is being described to the reader is meant to show the reader that Wilbur is being treated and fed good even though he is a pig. But one cannot help but wonder, while reading this passage, why this food is wasted and is life on a farm that good and that rewarding that one can afford to feed farm animals with leftover desserts and lunches and dinners. The fair brings about a plethora of images that one can associate with the theme of this paper. Even though the fair is associated mostly with the younger generations we also see that both Mr. and Mrs. Zuckerman also have things that interest them. Mr. Zuckerman wishes to see the tractors on display and Mrs. Zuckerman expresses the wish to see the â€Å"deep freeze†(133). These symbols are typical examples of a consumer driven society. Although the argument of W.E Whites subtle praises of the American way of life has been made. The author of this paper did not contrast the world of Mr. White to that of Communism but rather to a normal farm in rural America in 1950’s. It is important to understand that novels carrying any message of the society is written in is a very powerful tool. Plato’s allegory of the cave would successfully back the argument that this novel is but a puppet projecting its image on a wall and that the reader is a chained subject viewing the images. Certainly it must be made clear that the author most likely did not project these images with any other intent other than making the story more enjoyable. All of the arguments presented above can be dismissed rather easily if one does not open themselves to the idea that even children’s novels may be tools by which we educate our young ones to more than values and morals. Are we showing our children from a young age that excess and wastefulness of our resources, whether it is food or natural  resources, is ok? Or are we simply praising what we have and showing our pride with the fact that we are capable of buying dozens of different brands of vehicles when realistically we only need one. Children need to be taught the value of a hard earned dollar and that food and other resources are not to be wasted so lightly. This novel although innocent does play a small part in subtle miseducation of children about what constitutes real farm life.

Thursday, January 2, 2020

Project Management Culture And Management - 1817 Words

PROJECT MANAGEMENT CULTURE INTRODUCTION In the banking industry banks, credit unions and other FDIC insured institutions are faced with constant regulatory changes. Financial institutions need to be ready to implement all required changes. These changes can be software changes, documentation changes, products and services. Encouraging project management in the organization is a benefit in which financial institutions will be well prepared when new changes need to be implemented. Project management is a method that consists of skills, knowledge, team building, and conflict management that follows a detailed plan to efficiently and effectively execute a project. Many companies are beginning to establish a project management culture to encourage employees to play bigger roles in the planning of projects. This culture will reduce the chances of failing projects and ensure a level of quality and ownership by employees. Establishing a project management culture is a tactical method to successfully accomplish the organizations g oals with fewer risks and teach employees how to communicate and interact with one another (Cooley, 2014). The financial institution will be able to develop a team to take immediate action if a new regulation requires the institution to put into action a new service or product for consumers. A program management culture will encourage staff to continue to learn and be ready and willing to be part of a team. The bank has grown significantly in the lastShow MoreRelatedProject Management : Management Culture1499 Words   |  6 PagesProject Management Culture Whether one is referring to a recently formed company or an organization that has been in existence for years, all organizations can be identified according to their culture. Project or program management styles may vary based on an organization’s goals, objectives, and established organizational culture. Furthermore, whether managing a project or program, the culture of an organization can sometimes influence the project or program management culture. OrganizationalRead MoreThe Impact Of Organizational Culture On Project Management Essay1649 Words   |  7 PagesOrganisational Culture on Project management Abstract Two companies do not always get the same success level of projects even if they used same project management process for similar projects. The reason which leads to this situation is related to the culture of the organisation. Organisational culture, a conceptual issue, which influence the success rate of project management during the life cycle of a project. This study finds out that organisational culture affect project management in four ways:Read MoreProject Management Structure, Policy And Ethic, And Culture2819 Words   |  12 Pages ORGANIZATION 10/12/2014 Company Paper The purpose of this document is to provide inside of the organization vision/Mission, Objective, project management structure, policy Ethic, and culture â€Æ' Organization COMPANY PAPER WHO IS GUESTLOGIX GuestLogix is a global leader in comprehensive retail solutions delivered to the passenger travel industry, both onboard and off board. Bringing over a decade of expertise as the industry’s most trusted onboard transaction processing partner to airlinesRead MoreDevelopment Of Definitions Of Organizational Culture And Project Management1972 Words   |  8 Pagesdefinitions of organizational culture and project management in different dimensions. And within the content of project management, the criteria of the success of project management will be demonstrated. Furthermore, the previous studies about the relationship between organizational culture and the success of project management will be referred to. Eventually, some problems unanswered on this filed or some gaps that missed by former studies will be indicated. 2.1 Organizational Culture A well-known fact thatRead MoreProject Management System Is The Organizational Culture More Influential? Essay2055 Words   |  9 Pagesfundamental strategic and supportive role that project management performs in the market. However, in order to ensure project success, should the focus be on the project management system or is the organisational culture more influential? Project management can take on a variety of applications and systems, making it difficult to find a consent concise definition within literature. However, Cleland and King (1983) succinctly define project management as a â€Å"combination of human and nonhuman resourcesRead MoreCase Study Management : Project Management1223 Words   |  5 PagesPM Fundamentals Case Study #1 What is one of the biggest challenges for IT industry companies is implementing project management practice within a constantly changing environment and not flexible inner culture of the company. This paper is based on the case by Harvard Business School that is describing challenges and failure of AtekPC during the implementation of Project Management Office. AtekPC is a PC maker founded 1984 with the headquarters in Metropolis. In 2006, it was a middle-sized companyRead MoreManaging A Global Enterprise Wide Project1207 Words   |  5 PagesThere are many items to take into consideration when managing a global enterprise wide project; after spending the last eight weeks working towards what it means to be a project manager of such an assignment we have come up with 10 tasks that must be met for successful project completion. They are as follows in no particular order; Define the team structure, work process, and communication channels- Management must prepare an infrastructure for effective functional teamwork and technology transferRead MoreCase Analysis : Honicker Corporation1339 Words   |  6 Pagesfor international expansion, but due to the ultraconservative culture it did not happened until they faced a change in management in 2009. Honicker was a rich company, and to expand, they took the short road and acquired four companies around the world: Alpha, Beta, Gamma, and Delta. There were two commonalities among these companies: they serviced mainly in their own geographical area, and senior management knew their geographical culture and hold good reputation with their stakeholders. ConsideringRead MoreThe Importance Of A Greater Role Of A Project Management976 Words   |  4 PagesIntroduction The three key things which play a greater role in project management. These include: †¢ Culture †¢ Talent †¢ Process The three factors remain outstanding in success of any organization. As read in the Pulse study it’s clear that most organizations are focusing on these fundamentals of culture, talent, and process in order to realize excellence in project, program, and portfolio management. The PMI focused on high performers and low performers for comparative purpose. These as per theRead MoreHarvard Business School: the Atekpc Project Management Office1550 Words   |  7 PagesCases in Applied Project Management Individual  Assignment Identify the main purpose and mission of a PMO and what are the main challenges and obstacles in implementing a PMO? (HBS: The AtekPC Project Management Office) Submitted by: KMO Greene Introduction The AtekPC Company found in 1984 has grown in size and scope to become a mid-sized technology PC manufacturer. The company now boasts 2100 fulltime employees with an additional 200 part time workers and revenues of $1.9 billion

Wednesday, December 25, 2019

Titanic Informative Speech Outline Essay - 1074 Words

Topic: Titanic General Purpose: To inform Specific Purpose: To inform my audience about the Titanic tragedy Thesis Statement: The sinking of the Titanic remains one of the most famous tragedies in history. INTRODUCTION I. (Attention material) Morgan Robertson wrote a book called The Wreck of the Titan. It was about a so called â€Å"unsinkable† ship named the Titan that set sail from England to New York. There were many rich and famous passengers on board. On its journey, the Titan hit an iceberg in the Atlantic Ocean and sunk. Because of the lack of lifeboats, many people died. If this sounds familiar, get this. The Wreck of the Titan was written 14 years before the Titanic sank. II. (Thesis statement) The sinking of the Titanic†¦show more content†¦3. Other accommodations of the ship included a swimming pool, library, barber’s shop, and a photographer’s dark room. C. The Titanic was believed to be the safest ship to ever be built. 1. In Tibbals’ 1997 book, he described the ship to have an outer layer which would protect the inner layer if the ship were to ever be penetrated. This was referred to as a ‘double bottom’. 2. The bottom of the ship had 16 watertight compartments with automatic doors which would close immediately if water was to enter. 3. These safety features led the ship to be deemed unsinkable. Transition: Now that I have discussed the titanic itself, let’s take a look at the tragedy that struck it on its’ maiden voyage. II. Four days after its departure the Titanic hit an iceberg that devastated the ship. A. The beginning of the voyage was uneventful. 1. According to Tibbals’ 1997 book the Titanic departed from Queenstown, Ireland at 1:30 pm on April 10, 1912 for its destination of New York. 2. The weather was perfect for sailing. The sky was blue, there were light winds, and a calm ocean. B. The journey came to a halt when the ship hit an iceberg and began to sink. 1. In Donald Lynch’s 1992 book Titanic: An illustrated history he explains that the collision happened at 11:40 pm on Sunday, April 14. 2. Tibbals (1997) wrote that rockets and signals were fired, but no ships were close enough to arrive inShow MoreRelatedStress topic outline1033 Words   |  5 PagesINFORMATIVE SPEECH OUTLINE Hunter Schauer Due: April 12, 2013 Informative Outline Topic: Stress General Purpose: To Inform Specific Purpose: To inform my audience different types of stress and the different ways people cope with it. Thesis: From work stress to the stress of grieving there are different types of stress and different ways to cope with it. I. Introduction : Have you ever wanted to pull your hair out or just yell at someone because you haveRead MoreOcd - Symptoms, Causes, Treatment131367 Words   |  526 Pagesbasic emotion of fear, is a universal human experience that plays a central role in human adaptation and survival. The basic function of fear is to signal a threat or impending danger (Barlow, 2002). The feeling of anxiousness associated with making a speech before 3 4 THE NATURE OF OCD a large audience or going for a job interview is understandable, given the potential for embarrassment or rejection. Even some of the phobias that are well known to clinicians, such as acrophobia (fear of heights)

Monday, December 16, 2019

Impact Of Intellectual Property Theft And Copyright...

This report will examine the impact of intellectual property theft and copyright infringement upon the company Music and Film Innovators. I will obtain statistical data that shows what, how, and who is responsible for these thefts. I will also provide viable solutions and recommendations to Music and Film Innovators (MFI) in order to reduce the company’s exposure and subsequent losses. I will provide various ways that Music and Film Innovators creations and personnel data can be protected so that hackers cannot steal valuable data. I will also provide MFI ways that it can identify quickly any copyright infringements of its products. In order to understand the threat against MFI I will provide a brief history and assessment of the problem. In 2013, a new intelligence assessment concluded that the United States is the target of a massive, sustained cyber-espionage campaign that is threatening the country’s economic competitiveness, according to individuals familiar with the report (Nakashima, 2013). U.S. intellectual property is worth $5†5.5 trillion† which is more than the gross domestic product (GDP) of any other country (Espinel, 2010). Intellectual property accounts for more than half of all U.S. exports, helping drive 40% of U.S. economic growth (Espinel, 2010). It is estimated that criminals stole a combined $4.6 billion worth of intellectual property from the 1000 companies around the world polled by McAfee in their Unseen Economies Report. ThoseShow MoreRelatedIntellectual Property Protection And Stricter Copyright Laws935 Words   |  4 Pages With all the groups mentioned above, intellectual property protection and stricter copyright laws are being discussed, which is a step forward in the right direction. The more these organizations reach out to inform others that intellectual property protection is imperative, the more minds will be had in building ideas for a better tomorrow. The biggest question is why should the average individual care about the protection of intellectual property? The answer is, everyone should strive togetherRead MoreIntellectual Theft : Understanding Intellectual Property1632 Words   |  7 PagesIntellectual Theft Understanding Intellectual Property Historic Perspective Before understanding the impact that cyberspace and technology as a whole has made on the concept of intellectual property there must first be some understanding of the need for such laws. There must also be some understanding of how societies around the globe have come to fundamentally address, apply, and enforce the laws of intellectual property. What is now known as trademark and copyright laws make up the bulk of theRead MoreEssay on Intellectual Property in the Age of the Internet1683 Words   |  7 PagesIntellectual Property in the Age of the Internet When Tim Berners-Lee created the Internet as a non-proprietor, not-for-profit information conduit, he could not have predicted how controversial digitized intellectual property would become. Prior to the Internet, intellectual property was a fairly straightforward issue. It was protected with copyright, trademark, and patent legislations, which granted exclusive rights to owners. Violations were not as abundant because distribution wasRead MoreProtecting Yourself And Your Art : Social Media And The Fight For Ownership993 Words   |  4 Pages#1 Protect yourself your art: Social Media and the fight for ownership In this time and age of fluid copyright in open source platforms social media has created amazing groups of followers, and has increased core exposure for creatives, but with the good comes the adverse: exploitation, degradation and destruction of a creatives’ work and concepts without consultation or concern. â€Å"Copyright† is the exclusive legal right, given to an originator or an assignee to print, publish, perform, film, orRead MoreIntellectual Property And Social Property Theft1643 Words   |  7 Pagesdeal with it. Then comes the matter of Intellectual Property, and what it covers and how to integrate it into the justice system. Intellectual Property is a grey area for many people and can also be a very controversial matter. In this paper I will clear up some misconceptions about the definition of Intellectual Property and what it covers, some real life examples of piracy and how they ve been dealt with, and the economic impacts of Intellectual Property theft. In order to make a rule for somethingRead MoreThe History of Internet Piracy1122 Words   |  4 PagesThe History of Internet Piracy and its Impacts Internet piracy and copyright infringement have become major issues around the globe. Internet piracy has also evolved significantly since its beginnings. The effects are particularly felt by multiple industries, including the music, movie and software industries. As a result of the overwhelming effects of piracy, many pieces of legislation have either been proposed or passed in the United States. Piracy has significantly impacted the Internet as aRead MoreEthical Computing: Copying Music or Software from Another Person or over the Internet1338 Words   |  5 Pagestechnology is driving a level of expertise with computer users globally that give them the opportunity to capture, distribute, duplicate and even re-publish massive amounts of intellectual property that isnt theirs (Wilson, 2007). This is forcing the issue of copyright infringement and the protection of intellectual property at a global scale. In so doing, this dynamics is also re-ordering ethics surrounding all forms of digital content as well. Opening Statements The combined effects of theRead MoreImpact Of Protection Of Designer Products3018 Words   |  13 PagesGLOBALIZATION AND GLOBAL CITIZENSHIP- TRIMESTER A PRESENTED BY: PRAKRITI CHOPRA PCHOPR201@caledonian.ac.uk IMPACT OF PROTECTION OF DESIGNER PRODUCTS RECEIVED BY ONLINE RETAILERS IN UK AND INDIA Abstract (optional): a 300-400 words summary of the paper IMPACT OF PROTECTION OF SMALL-SCALE DESIGNER PRODUCTS/ CUSTOMIZED PRODUCTS RECEIVED BY ONLINE RETAILERS IN UK AND INDIA †¢ Introduction Online shopping has now become one of the most popular ways of shoppingRead MoreConsequences and Limitations of the No Electronic Theft Act of 19971153 Words   |  5 PagesElectronic Theft (NET) Act of 1997: Its Consequences and Limitations Recent congressional proposal to pass the Stop Online Internet Piracy (SOPA) Act was one of the latest attempts by copyright owners and their supporters in Congress to criminalize intellectual property theft through the use of the Internet. The bill has not passed yet partly because of public concerns that the Act could have adversely affect the constitutionally guaranteed freedom of speech. These concerns over intellectual propertyRead MoreOverview of Intellectual Property2017 Words   |  9 PagesIntellectual Property Table of Contents Overview of Intellectual Property 3 Types of Intellectual Property Rights 3 Industrial property 4 Copyright 5 Controversy of Intellectual Property 5 Intellectual Property in the Digital Age 7 No Electronic Theft Act 9 Digital Millennium Copyright Act of 1998 9 Case Study Involving Intellectual Property – Domain Names 9 Conclusion 11 Overview of Intellectual Property The term intellectual property refers to the innovations of the human mind. Intellectual

Sunday, December 8, 2019

Advanced Financial Accounting Revaluation of Money

Question: Describe about the Advanced Financial Accounting for Revaluation of Money. Answer: 1a. Date Particulars Amount Amount Revaluation of Machinery 07-01-15 Impairment Loss A/c Dr. 100,000 Accumulated Depreciation A/c. Dr. 100,000 To, Machinery A/c 200,000 30/06/2016 Depreciation A/c Dr. 50,000 To, Accumulated Depreciation A/c 50,000 Income Statement A/c Dr. 150,000 To, Depreciation A/c 50,000 To, Impairment Loss A/c 100,000 Impairment Loss A/c Dr. 100,000 To, Accumulated surplus A/c 100,000 In accordance with the paragraph 15 of AASB 116, the actual asset value could be evaluated with the help of machinery evaluation. In addition, paragraph 29 of AASB 116 states that the organisation needs to present the cost model used to value the asset. Furthermore, the paragraphs 73-79 of AASB 116 deal with the change in depreciation, which needs to be presented in the annual report (Aasb.gov.au, 2016). 1b. Adjustment for Unrecorded Expenses: Date Particulars Amount Amount 07-05-16 Outstanding Repairs A/c Dr. 17500 Deferred Tax Asset A/c Dr. 7500 To, Bank A/c 25000 30/06/2016 Retained Earnings A/c Dr. 17500 To, Outstanding Repairs A/c 17500 30/06/2016 Income Tax Payable A/c Dr. 7500 To, Deferred Tax Assets A/c 7500 The above journal entries are passed to comply with the paragraph 7 of AASB 116 to provide accurate figures in the annual report of the organisation. Additionally, the paragraphs 67-72 of AASB 116 represent the treatment related to outstanding repairs to be included while preparing the financial statements (Aasb.gov.au, 2016). 1c. In this scenario, Rainyday could not pass journal entries for share devaluation, since the investment on Bobsmith iss yet to be sold. Henceforth, the organisation has not suffered from any loss, which could be recorded in the form of journal entries or adjustments (AASB, 2016). As per the AASB standard, share sale is primarily taken into account under capital gain or loss, in which adjustments could be made after conduction of the share sale. 1d. Bad Debt Date Particulars Amount Amount Provision for Doubtful Debts A/c Dr. 900000 To, Bad Debt A/c. 900000 Bad Debt A/c Dr. 900000 To, Income Statement A/c. 900000 The above journal entries and adjustments are developed to comply with the paragraph 3 of AASB 137 (Aasb.gov.au, 2016). Thus, with the help of these entries and adjustments, the financial statements could be prepared accordingly. 2. In the Books of Sunny Ltd. Journal Entries Date Particulars Amount Amount 31/01/2016 Bank A/c Dr. 18930000 To, Share Application A/c 18900000 To, Share Option A/c 30000 (Applications for shares) Share Application A/c Dr 18900000 Share Option A/c Dr. 30000 To, Share Capital A/c 18012000 To, Share Allotment A/c 900000 To, Profit on Option A/c 18000 (Allotment from shares and profit from option) 02-12-16 Share Allotment A/c Dr. 6000000 To, Share Capital A/c 6000000 (Allotment of 6,000,000 shares) 03-12-16 Bank A/c Dr. 5080000 Calls-in-Arrear A/c Dr. 20000 To, Share Allotment A/c 5100000 (Amount received at allotment) 20/03/2016 Share Capital A/c Dr. 80000 To, Calls-in-Arrear A/c 20000 To, Share Forfeiture A/c 60000 (Forfeiting of shares) 04-05-16 Bank A/c Dr. 74000 Share Forfeiture A/c Dr. 60000 To, Share Capital A/c 80000 To, Profit on Forfeiture A/c 54000 (Share reissue) Cost of Re-Issue A/c Dr. 3600 To, Bank A/c 3600 (Expenses of reissue paid) 3a. Calculation for Current Tax Liabilities Particulars Amount Amount Accounting Profit Before Tax 190750 Add: Depreciation on Equipment: Taxable Amount 60000 Accounting Amount -40000 20000 Depreciation on Motor Cycle: Taxable Amount 12000 Accounting Amount -15000 -3000 Government Grant -30000 Entertainment Expenses 4500 Prepaid Insurance -3000 Rent Payable 6000 Taxable Profit Before Tax 185250 Difference between Book Value Taxable Value 5500 Deferred Tax Liability 1650 Current Tax 57225 Deferred Tax Worksheet Particulars Book Value Taxable Value Difference Deferred Tax (Assets/Liability) Equipment 400000 400000 Less : Depreciation 40000 60000 Net Value 360000 340000 20000 6000 Motor Cycle 60000 60000 Less : Depreciation 15000 12000 Net Value 45000 48000 -3000 -900 3b. In the Books of Blaze Ltd. Journal Entries Date Particulars Amount Amount 30/06/2016 Profit Loss A/c Dr. 58875 To, Provision for Income Tax A/c 57225 To, Deferred Tax Liability A/c 1650 (Charged tax liability) Deferred Tax Assets Dr. 6000 To, Revenue Reserve A/c 6000 (Increased reserves by adding Tax assets) Revenue Reserve A/c Dr. 900 To, Deferred Tax Liability A/c 900 (Decreasing the reserves by deducting tax liability) 4. In the Books of Sunshine Ltd. Journal Entries Date Particulars Amount Amount 07-01-13 Equipment A/c Dr. 800000 To, Bank A/c 800000 (Equipment bought) 30/06/2014 Depreciation A/c Dr. 152000 To, Equipment A/c 152000 (Depreciation charged on equipment) Income Statement A/c Dr. 152000 To, Depreciation A/c. 152000 (Depreciation charge adjusted with the income statement) 07-01-14 Equipment A/c Dr. 82000 To, Revaluation Surplus A/c 82000 (Inclusion of valuation hike in revaluation surplus) 30/06/2015 Depreciation A/c Dr. 136000 To, Equipment A/c 136000 (De[recitation charged on equipment) Income Statement A/c Dr. 136000 To, Depreciation A/c 136000 (Depreciation charge adjusted with the income statement) Revaluation Surplus A/c Dr. 82000 To, Income Statement A/c 82000 (Inclusion of valuation hike in revaluation surplus) 30/06/2016 Depreciation A/c Dr. 136000 To, Equipment A/c 136000 (Depreciation charged on Equipment) Income Statement A/c Dr. 136000 To, Depreciation A/c. 136000 (Depreciation charge adjusted with the income statement) 06-01-16 Loss on Revaluation A/c Dr. 48000 To, Equipment A/c 48000 (Subtraction of valuation fall in revaluation surplus) 30/06/2016 Depreciation A/c Dr. 18000 To, Equipment A/c 18000 (Depreciation charged on Equipment) Bank A/c. Dr. 390000 To, Equipment A/c 382000 To, Profit on Sales A/c 8000 (Inclusion of profit from bank revaluation) 5a. Calculating the Impairment Loss Cinema DVD Sales Assets: $ Amount $ Amount Inventory 4,000 85,000 Furniture and fittings 250,000 35,000 Less: accumulated depreciation -45,000 -10,000 Electrical equipment 165,000 25,000 Less: accumulated depreciation -55,000 -15,000 Land and buildings 650,000 185,000 Less: Accumulated depreciation (buildings) -25,000 -6,000 Licence 25,000 - Goodwill 45000 15000 Carrying amount of cash generating unit 1,014,000 314,000 Fair Value, less, Cost of Sales 780000 318000 Value in Use 900000 290000 Recoverable Amount (Higher of Fair Value Value in Use) 900000 318000 Impairment Loss 114,000 0 Impairment Loss Exchange Goodwill 69,000 0 Apportionment of Impairment Loss, Exchange Goodwill Particulars Amount Percentage Amount Inventory 4,000 0.41% 284.8 Furniture and fittings 205,000 21.16% 14597.5 Electrical equipment 110,000 11.35% 7832.8 Land and buildings 625,000 64.50% 44504.6 Licence 25,000 2.58% 1780.2 Total 969,000 1 69,000 5b. In the Books of Movies Ltd. Journal Entries Date Particulars Amount Amount 30/06/2016 Impairment Loss A/c Dr. 69,000 To, Goodwill A/c 45000 To, Inventory A/c 285 To, Furniture Fitting A/c 14598 To, Electrical Equipment A/c 7833 To, Land Building A/c 44505 To, License A/c 1780 (Charged impaired loss from assets) Impairment Loss A/c Dr. 4000 Accumulated Depreciation A/c Dr. 6000 To, Land Building A/c 10000 (Deducting the impairment loss and accumulated depreciation) The entries pertaining to impairment loss have been framed in accordance with the paragraph 5 of AASB 136 (Amiraslani, Iatridis Pope, 2013). Thus, the exact amount of impairment loss has been represented to gain an overview of the financial disclosures of the organisation. References: AASB, C. A. S. (2016). Consolidated Financial Statements. Aasb.gov.au. (2016). Retrieved 27 August 2016, from https://www.aasb.gov.au/News.aspx. Amiraslani, H., Iatridis, G.E. Pope, P.F. (2013).Accounting for asset impairment: a test for IFRS compliance across Europe. Centre for Financial Analysis and Reporting Research (CeFARR).

Sunday, December 1, 2019

The Guitar Essay Example For Students

The Guitar Essay THE HISTORY OF THE GUITARThe guitar is a fretted, stringed instrument, and is a member of the lute family. It originated in Persia and reached Spain during the twelth-century, where it?s versatility as both a solo and accompanying instrument were established. The theory of the guitar was discovered in the early centuries. They found that the sound of a bowstring could be enhanced by attaching a resonating chamber -most like a tortiseshell- to the bow. From the bow came essentially three main types of stringed instruments: the Harp family, which was the sound of plucked strings indirectly transmitted to an attached sound box. The second was the Lyre family, which was strings of a fixed pitch are attached to the directly to a sound chamber. And the third was the Lute family, this was were the pitch of strings was altered by pressing them against a neck that is attached directly to a sound chamber. Within the Lute family came two groups. The lutes proper which had rounded backs and the guitar type instruments with their flat backs. Guitar-shaped instruments appear in stone bas-relief sculptures of the hittites in northern Syria and Asia Minor from as far back as 1350 B.C. We will write a custom essay on The Guitar specifically for you for only $16.38 $13.9/page Order now The word guitar also has origins in the middle and far east, deriving from gut, is the Arabic word for four, and tar, the Sanskrit word for string. The earliest European guitars did have four courses of gut strings. A 2course is a pair of strings tuned in unison. These early guitars were distinguished from lutes by body sides that curved inward to form a waist and by four courses of strings. Some but not all early guitars had a flat back, while lutes always had a flat back. In the Middle Ages and the Renaissance the lute was the dominant fretted instrument. The lute with was pear-shaped and had five or more courses of strings was generally regarded as a higher class of instrument. By 1546 the guitar had gained enough popularity to merit the publication of a book of guitar music. By this time guitars had added another course, and modern tuning had come into existence. Chord positions were the same as they are today. The frets of the early guitars were made of gut and tied around the n eck. This made placement of frets very difficult. The early guitars were also much shorter in length than todays guitars. The second most popular instrument during the Middle ages was the cittern. It was more like the modern guitar than any other during that time. It had metal strings, fixed frets, a fingerboard that extended onto the top, a flat back, and a movable bridge with strings anchored by a tailpiece; and it was played with a quill or plectrum(pick). But this modern instrument soon lost its popularity and disappeared by the late 1600?s. Through the 1600?s and 1700?s the guitar design changed very little, although interest increased around luthiers. In the 1770?s the first guitars with six single strings appeared, 3blowing the evolutionary lid off the instrument. Within the next few decades, numerous innovations followed: body waists became narrower and body bouts changed shape, becoming circular in northern Europe and more oval shaped in southern Europe. Inlaid frets of brass or ivory replaced the tied on gut frets and the neck was extended one full octave(12 frets) clear of the body. Metal tuners with machine heads began to replace friction pegs, and strings were anchored by bridge pins, replacing the method of tying strings to the bridge. By the 1820?s most of the fingerboard extended all the way to the soundhole. As rapidly as the guitar changed so did it?s acceptance. By the 1800?s the Lute had all but disappeared. One of the best known makers of this new-style of guitar was Johann Georg Staufer of Vienna. Staufer and another maker Johann Ertel in 1822 designed a fingerboard raised off the top of the guitar, and experimente d with different fret metals, settling on an alloy of brass,copper,silver, and arsenic. The first half of the 19th century was a time of great experimentation for the guitar. And many of the innovations that were credited to 20th century makers were actually tried a century earlier. Some of them included: The peghead with all six tuners on one side and scroll shape at the top, which is now common of the fender guitars was tried in the 1800?s by Staufer. Gibson came out with the raised 4fingerboard in 1922. Actually it was done exactly 100 years earlier by Staufer and Ertel. In 1988 Fender introduced a scalloped fingerboard on one of it?s models. Again this had been done in the first half of the 1800?s. Artist endorsement models like the Les Paul, Stevie Ray Vaughn, and Chet Atkins model?s, which were of huge success had already been thought of and done like the Luigi Legnani model by Staufer in 1820. .uaadadd4023b9986c324d49f4f76a0f5d , .uaadadd4023b9986c324d49f4f76a0f5d .postImageUrl , .uaadadd4023b9986c324d49f4f76a0f5d .centered-text-area { min-height: 80px; position: relative; } .uaadadd4023b9986c324d49f4f76a0f5d , .uaadadd4023b9986c324d49f4f76a0f5d:hover , .uaadadd4023b9986c324d49f4f76a0f5d:visited , .uaadadd4023b9986c324d49f4f76a0f5d:active { border:0!important; } .uaadadd4023b9986c324d49f4f76a0f5d .clearfix:after { content: ""; display: table; clear: both; } .uaadadd4023b9986c324d49f4f76a0f5d { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uaadadd4023b9986c324d49f4f76a0f5d:active , .uaadadd4023b9986c324d49f4f76a0f5d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uaadadd4023b9986c324d49f4f76a0f5d .centered-text-area { width: 100%; position: relative ; } .uaadadd4023b9986c324d49f4f76a0f5d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uaadadd4023b9986c324d49f4f76a0f5d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uaadadd4023b9986c324d49f4f76a0f5d .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uaadadd4023b9986c324d49f4f76a0f5d:hover .ctaButton { background-color: #34495E!important; } .uaadadd4023b9986c324d49f4f76a0f5d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uaadadd4023b9986c324d49f4f76a0f5d .uaadadd4023b9986c324d49f4f76a0f5d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uaadadd4023b9986c324d49f4f76a0f5d:after { content: ""; display: block; clear: both; } READ: Alexander the Great EssayIn the early 20th century guitars began to develop into what we know today. In 1903 the first Gibson catalog assured that instruments would be made of woods with the most durable, elastic and sonorous qualities such as maple, mahogany, vermilion, and suitable woods. They settled on maple but only the high-end mandolins were made of maple. It wasn?t until the mid-to-late1920?s, when they finally began to make them with maple wood. During the early 1900?s Gibson and a company out of Chicago, the Larson brothers were the only ones whose instruments were built for steel strings. The others were still made for gut. From the 1850?s to the 1920?s , a vari ety of new guitar designs surfaced, some were outlandish and some were ideas whose time would not arrive until decades later like the Gibson carved top guitar and the Larson Brothers steel-stringed flat top which were both turn-of-the-century innovations. The guitar rested on an evolutionary plateau from the 1850?s into the 1920?s, at least in part to the perfection of C.F Martin?s design. This was partly because the guitar was secondary instrument, and was not 5subject to the competition like the banjo or mandolin. The closest the guitar came to challenging them was in Hawaiian music from 1915 into the 1920?s. But in the 1920?s a demand for greater volume began to revolutionize the banjo and continued to be the strongest driving force for new fretted instrument design for the next three decades. At the same time two new innovations in related fields were changing the musical instrument dramatically. The first advance the phonograph, actually dates back to the late 1800?s, but did not gather full force until after World War I. Recordings made all kinds of music available to people who had no access to any other music except for local and touring bands. The second advance was the radio. From 1920 to 1925 the two were in heated competition, with radio forbidding it?s artists to make records and vice versa. The music industry began and many different styles became popular, such as popular music from Broadway and ?Tin Pan Alley? in New York. Such styles as ?race? or ?blues?, and early jazz later revived as ?Dixieland?, and country music gained footholds in the music marketplace. In the 1920?s t he guitar began to emerge as the common denominator- the most versatile and portable instrument, best able to fill a role in an ensemble or accompany a solo performance. Players with different styles on every type of music appeared, among them Eddie Lang in jazz, Lonnie Johnson in blues and Jimmie Rodgers and Maybelle Carter in country. 6The 1930?s would be the most important decade in the history of the guitar, with more successful innovations than any other period of time. The Impending rise was signaled by the appearance of the first tenor guitars. Just as the tenor banjo, or mandolin-banjo as it was called earlier, owed part of its initial popularity to the ease with which a mandolin player could switch to it. It offered a shortcut for the tenor banjo players to switch to the increasingly popular guitar. Popular music of the 1920?s was becoming louder and louder. The invention of the electronic amplification raised the volume of radios and record players. The little parlor guitar from the previous century just could not cut it in the popular music of the day. In 1928 Andres Segovia first performed in the United Stated, turning the world of classical and semi-classical music on its ear. He brought a practically new style of music. As with many later guitar stars, Segovia had a guitar as influential as the music he played on it. It was made in Spain. in 1850 when C.F Martin was perfecting his x-bracing pattern and developing the American flat top guitar, Antonio de Torres in Spain was perfecting fan bracing and other designs that would characterize the modern classical guitar. The muted resonance of a typical American parlor guitar was no match for the hardy, robust sound of Segovia?s guitar. The new guitar left the American parlor guitar with no protection from the onslaught of new de signs. .u93979fc6c7fabc6cf81fe9f1cd002563 , .u93979fc6c7fabc6cf81fe9f1cd002563 .postImageUrl , .u93979fc6c7fabc6cf81fe9f1cd002563 .centered-text-area { min-height: 80px; position: relative; } .u93979fc6c7fabc6cf81fe9f1cd002563 , .u93979fc6c7fabc6cf81fe9f1cd002563:hover , .u93979fc6c7fabc6cf81fe9f1cd002563:visited , .u93979fc6c7fabc6cf81fe9f1cd002563:active { border:0!important; } .u93979fc6c7fabc6cf81fe9f1cd002563 .clearfix:after { content: ""; display: table; clear: both; } .u93979fc6c7fabc6cf81fe9f1cd002563 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u93979fc6c7fabc6cf81fe9f1cd002563:active , .u93979fc6c7fabc6cf81fe9f1cd002563:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u93979fc6c7fabc6cf81fe9f1cd002563 .centered-text-area { width: 100%; position: relative ; } .u93979fc6c7fabc6cf81fe9f1cd002563 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u93979fc6c7fabc6cf81fe9f1cd002563 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u93979fc6c7fabc6cf81fe9f1cd002563 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u93979fc6c7fabc6cf81fe9f1cd002563:hover .ctaButton { background-color: #34495E!important; } .u93979fc6c7fabc6cf81fe9f1cd002563 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u93979fc6c7fabc6cf81fe9f1cd002563 .u93979fc6c7fabc6cf81fe9f1cd002563-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u93979fc6c7fabc6cf81fe9f1cd002563:after { content: ""; display: block; clear: both; } READ: Drug Abuse Essay7The importance of volume cannot be overstated. The quest for a louder guitar would be the driving force behind all the innovations of the 1920?s and 30?s: the resonator guitars of National and Dobro, Martins dreadnought-sise flat tops, and Gibsons ?advanced? wider archtops and large bodied flat tops. When the limits of the acoustic guitar were reached the quest for volume would spark the invention and evolution of the electric guitar. Although the experimentation on the acoustic guitars continues, the standard acoustic guitars of today were all well developed by the end of the 1930?s. The sign of the electric guitar was in the 1930?s. People such as Les Paul and Eddie Durham were experimenting with the actual products. Durham carved out the inside of an acoustic guitar and put a resonator that he had cut out of a tin pan and placed it inside the guitar. He found that when he struck the strings the sound was greatly increased. By 1932 the Embryonic Rickenbacker company persuaded several of its acquaintance publicize their new lap, steel electric guitar. Eddie Durhams ?Hitting The Bottle? played on this instrument was cited as the first amplified guitar on record. By 1936 he was using a guitar with an electric pickup and had tried converting radio and phonograph amps. That same year the most reputable guitar company, Gibson, would introduce the ES150. Although it was almost identical to the existing L50 acoustic, the presence of an integral bar pickup close to the fingerboard meant this 8guitar was evolutionary. This Gibson model made the electric guitar acceptable. Pickup technology was primitive, Rickenbacker?s pickup was of a horseshoe design, where-by the magnets actually surrounded the strings. Walter Fuller and Gibson combined and designed a more practical pickup using two solid nickel magnets below the strings and a one piece steel bar was surrounded by the pickup coil. This directed the magnetic field toward the strings. After a few years a man by the name of Leo Fender showed up on the scene and improved the electric guitar. His improvements greatly increased its acceptance and popularity with both the musicians and listeners. In 1950 the Fender Company introduced the broadcaster, shortly after to become the telecaster. It pioneered the latest design of bolt on neck and a solid body, electric design. This began a new type of music called Rock and Roll. And so the birth of the electric guitar changed music, but what the people didn?t know is that it would only get better. In 1954,in addition to the telecaster, which was still being produ ced and is still being produced, Fender introduced the most copied body style of the guitar ever. The introduction to the stratocaster brought forth some of the greatest guitarists ever known. It featured the first double cut away, making it easier to reach all of the high strings and also had a third pickup added to it. Then in 1960, one man came along and changed the sound of the guitar forever, Jimmi Hendrix. With his 9explosive riffs and incredible volume he turned the guitar world upsidedown. He began experimenting with ideas to get his guitar to make different sounds and came up with the infamous fuzz face and wah wah pedals which he used to make the guitar almost speak to the audience. Many other legendary guitarists made a name for their selfs with this guitar such as Stevie Ray Vaughn, and Eddie Van Halen, all with similar but greatly different styles of playing. The last major invention of the electric guitar was in 1964 when Rickenbacker introduced the first twelve string electric guitar. From the beginning of its existence to the present day the guitar has taken on more forms and changes than any other instrument to date. Changing in size, shape, material and every other way imaginable. But one thing that hasn?t changed is the impact of a well played guitar riff on ones attitude and emotions. American History

Tuesday, November 26, 2019

Business Reforms Essay

Business Reforms Essay Business Reforms Essay In this assignment I will be looking at the main physical and technological resources required in the operation of Barclays. Firstly I will be describing the main physical resources of Barclays then after this I will be looking at the technological resources used within my organization. Physical resources are what the business needs to maintain in order to carry out its activities. They include things like the buildings, facilities, plant and machinery. Management of physical resources involves planning maintenance and refurbishment, this includes organising insurance to keep those resources safe. Buildings and Facilities Barclays will need to have premises from where it can operate, this can be anywhere ranging from a persons home to tower block offices over the world. The buildings play an important role in the image of the business and can make potential customers want to work with the business even more. An example of this being the building that Lloyds use is now so famous that it has become a tourist attraction around London. Barclays and many other financial institutions still have their head offices in central London close to the stock exchange so that they maintain links with clients in other leading companies. The layout of the facility is also key, when a customer enters a building the facilities must be arranged, such as a meeting room or front desk of the building. Banks often have desks or rooms where clients can talk to an advisor about financial products such as mortgage loans as well as a screened area where cash is exchanged. For some businesses the attractiveness of the building itself is not half as important as the on goings on the inside. For a company such as Amazon they will use large industrial warehouses using a lot of machinery. The public do not visit these buildings so they are designed to be as efficient as possible and may not necessarily look attractive. Other business such as Barclays may use the building facility to market the type of product or service that they are offering. Materials and Waste Materials that are needed by a business will very much depend on the type of operation that it is running and the people that are working within the organisation. Barclays will need lots of computing equipment, phones, printers and paper for the employees to use. Some of the materials used within Barclays will be recyclable material such as paper, while other companies uses non recyclable materials such as oil. Every business needs to be wary of how much materials they use and try to avoid wasting materials, this will also keep the costs lower within the company. The waste that is produced by the business has to be taken away by another agency such as the council or a private company. It makes good business sense to reduce the amount of waste as this cuts waste disposal costs, which should help lead to higher profits for the business. The government sees mass reduction as important for the environment and has funded the envirowise campaign, this is giving tips on ways to do this. Plant and Machinery Just like materials and buildings, each business has specific requirements for the type of plant and machinery that it may need. A business may spend thousands and thousands of pounds on its factory machinery and buying everything that is needed in order to make the business a success. For other businesses it may be easier and more cost effective to lease what is needed. Emergency provision The health and safety at work act 1974 requires organisations to drag up policies and provisions for what should happen in the event of an emergency within the building. This means that each employee must be given evacuation training, in the event of an emergency the employee with have clear instructions provided about what to do in the event of a fire. The organization must also provide equipment for the safety of the