Wednesday, January 29, 2020
Romeos Diary about Juliet Essay Example for Free
Romeos Diary about Juliet Essay At the youth of the day I stirred lazily from my deep, blissful sleep. Her warm and comfortable bed nestled me in lovingly, and with every breath I took, I felt more and more content. I didnt need to worry about anything right now. I didnt have a care in the world. Sleeping next to my beloved Juliet made me think I was still dreaming. I smiled in my sleep, I had never felt as happy before as I did there in her bed, with her skin on mine, her arms and legs wrapped all around me. The wind whistling outside and the lark singing woke me from my sleep. My marriage with Juliet was sweeter than the sweetest honey from any blossom. Juliets face glowed brighter than the crimson flower gardens of spring; the glisten in her eyes would make the summer sun shy away in shame; her dress was whiter than the fields of glimmering snowflakes in winter. A holy ceremony took place, and Juliet and I swore to bind together as one. Nothing could possibly go astray on this heavenly day, I thought. But I was wrong. As I heard the lark singing I had to go and live or stay and die. So left my angel Juliet in the early morning, when the sun had not yet shone too brightly from the east. Then disaster reared its ugly head. It directed me to the violent exchange of words between Mercutio, my good friend, and Tybalt, my dear cousin, two gentlemen who would not have been hurt if not for my existence, yet both have now left this world. When they put out their weapons, the fiery emission of rage between them was unstoppable. I went in between them in hope of ending the brawl, but as the stars would have it, the brawl did end at the abrupt end of Mercutios life. At the blink of an eye, he lost his concentration, and Tybalts weapon pierced deeply into my dear friends chest. Scarlet blood pumped out of the fatal wound. O insensitive heavens, o malevolent stars! Wherefore did fate not let it stop there? My passion for revenge took over, and my cousin was slain in my hands. O I am fortunes fool! It is too late to regret my actions, yet I can do nothing else! Mercutio was killed under my arm, Tybalt by my sword, and Juliets heart, broken by my thoughtless actions. I am an appalling friend, but a worse husband. How may I live my life as a murderer, and a disgrace to Verona? Worst of all, how may I live without my sweet Juliet? Life is meaningless without the radiant angel by my side. O Juliet, I would ask thou to forgive me, but how may thou forgive me if I do not forgive myself? O cruel Tybalt, why did you not take me with you? And if you had slain me, I would not have to suffer these vile consequences! The day, which began with my happiest morning, concludes with black fate haunting my life. O, the envious world is cruel! O Heavens, would you give a thirsty gentleman one small sip of water, then take it away from him? Wherefore do you give me Juliet if you must separate us? I feel terribly guilty and helpless.
Tuesday, January 21, 2020
Perl: A Popular Scripting Language :: Computers
Perl: A Popular Scripting Language Perl was created under strange circumstances, it was never intended to be a widely used public language but the features it provided caused many programmers to crave for more. Larry Wall initially created Perl to produce reports from a ââ¬Å"Usenet- news-like hierarchy of files for a bug-reporting system.â⬠1 Apparently awk and sed could not handle the task. Larry decided to fix this problem with a C application now known as Perl, Practical Extraction and Report Language. Perl grew at the same rate as the UNIX operating system. It became portable as new features were added. Perl now has extensive documentation available in different man pages. Perl is growing now just as every widely used programming language. Perl is known for its management of data. It can manipulate files and directories and manage tasks. It can easily analyze results from other applications including sorting large files that would take a human a long time. Perl is generally used for its scripting abilities. String manipulation is much smoother using Perl than using imperative languages like Java and C. The data representation of numeric data in Perl is a little different than other languages. All numeric data is a double precision floating point value in Perl. For this reason it would not be a good idea to solve complex mathematical problems with Perl because it would be much slower than using a regular imperative language. String values are sequences of characters as in most other languages. The convention for scalar variable identifiers is a dollar sign followed by a character followed by a sequence of underscores and alphanumeric values. Scalar variables can contain a single value representing a number, string, or reference. For example ââ¬Å"$a = ââ¬Å"helloâ⬠â⬠is just as valid as ââ¬Å"$b1 = 3.4â⬠. Perl has numerous built in functions and it allows for user defined subprograms. Subprograms are an example of data abstraction. To define a subprogram you use the convention if ââ¬Å"sub subname { statements; }â⬠. To pass parameters you call subname(arg1, arg2). To access the parameters is a little different, you must get the values from the temporary @_ array. The @_ array is private to the subprogram. Subprograms can return variables and can have their own private variables. Perl can have input from files and keyboards and can have output to files and screens.
Monday, January 13, 2020
Nostalgic Records Proposal
Partner, Melody Nostalgic Records March 16, 2013 Proposal Number 014298B TABLE OF CONTENTS 1. Company OverviewPage 4 2. Company Information SystemsPages 5-6 3. Table of Benefits & DrawbacksPage 8 4. Projected SalesPage 9 5. ReferencesPage10 COMPANY OVERVIEW Melody Nostalgic Records will have its grand opening on May 1, 2013. We are a small, brick nââ¬â¢ mortar, nostalgic record store located in downtown San Antonio, Texas. We will be providing a variety of music arrangements in the form of compact discs, vinyl records, cassette tapes, and 8 tracks.This will ensure we have products for all age ranges of customers. Along with music, we will also sell music products such as headphones, posters, t-shirts and other related items. In order to meet the needs of customers, we will need to have various information systems in place so we will be able to meet the needs of the customers as well as the needs of the company. Information Systems are integrated sets of components for collecting, storing, and processing data and for delivering information, knowledge, and digital products (Encyclopedia Britannica, Inc. à 2013). COMPANY INFORMATION SYSTEMS In order to ensure success in our business and customer satisfaction, utilization of the following five types of information systems will be conducted. * Functional Area IS * Executive Dashboard * Electronic Commerce System * Supply Chain Management System * Decision Support System COMPANY INFORMATION SYSTEMS Functional Area IS This system will support, plan and organize particular functional areas in our business.For example, this system will enable us to effectively conduct payroll and have an overview of sales management with cost and pricing analysis, inventory control, our overall spending and budget. With the information gathered, we will perform an evaluation of weekly, monthly, quarterly and annual reports. Executive Dashboard This is a tool for data management. It will allow us to identify operational efficiencies , apply preventative measures and recognize the health of our organization through a visual presentation of critical information.Through these reports we will be able to improve any processes that are lacking in our business (ââ¬Å"Executive Dashboardâ⬠, 2007). Electronic Commerce System A website of our products will be generated and correlated into our business to meet the needs of consumers who enjoy shopping from home and expanding our client base throughout the nation. This system will eventually allow us to increase our profits. COMPANY INFORMATION SYSTEMS Supply Chain Management System This will enable our company to monitor products, information and financial flow.This system will allow us to oversee our inventory and to also guarantee that we have enough products to meet the demand of our customers (ââ¬Å"Supply Chain Managementâ⬠,2010). Decision Support System This will enable our managers and company to compile useful information from raw data, documents, pers onal knowledge, and/or business models to identify and solve problems and make decisions on comparative sales figures and projected revenue (ââ¬Å"Decision Support Systemsâ⬠, 1996-2012). BENEFITS AND DRAWBACKS OF INFORMATION SYSTEMS Information System| Benefit| Drawback|Functional Area IS| Company Organization| Security and hacking issues| Executive Dashboard| Ability to produce reports from collected data| Requires person with extensive knowledge of Dashboard system| Electronic Commerce System| Ability to sell products online and expand clients| Possible online theft| Supply Chain Management| Ability to track inventory to ensure products are available on demand| Requires person with prior inventory record keeping | Decision Supports System| Ability to identify and solve problems| Identified problems may not always be accurate| Terms Expressed in Thousands REFERENCES Decision Support Systems. 1996-2012). Retrieved from http://www. informationbuilders. com/decision-support-syst ems-dss Encyclopedia Britannica, Inc.. (2013). Encyclopedia Britannica . Retrieved from http://www. britannica. com/EBchecked/topic/287895/information-system Executive Dashboard. (2007). Retrieved from http://www. iexecutivedashboard. com/ Rainer, R. K. & Cegielski, C. G. (2011). Introduction to Information systems: Supporting and Transforming Business. Chapter 2, Information Systems, Concepts and Management. Supply Chain Management. (2010). Retrieved from http://searchmanufacturingerp. techtarget. com/definition/supply-chain-management
Sunday, January 5, 2020
Compare and Contrast Classical China and India Essay
Compare and Contrast Classical China and India The foundations were set for these two Classical developing empires: China, separated from other developing empires and India, supported by them. While both Classical China and India had hierarchyââ¬â¢s based on agriculture and organized patriarchal societies, India developed multiple institutions, such as language, while China developed one united dialect. Agriculture helped set a hierarchy for these classical civilizations. For example, China categorized groups of people according to their ability, as opposed to India, by their status. China was divided into four main bands: scholarsââ¬âincluded aristocratic people who studied to stay at a high rank and the bureaucratic scholarly eliteââ¬ârespectedâ⬠¦show more contentâ⬠¦When Indian caste system became stable it suddenly became rigid, and people stayed where they were born. Although hierarchy was rigid in both classical societies, they developed stable social classes that produced various kinds of people: the mos t important being the farmers. Classical China and India both had established and organized patriarchal society in which different gender roles had stemmed. For instance, in China the head male figure, such as a Father, was always in charge. This probably evolved from constantly respecting their elders and the role that women obtained in classical agricultural societies. India likewise, they had a strong tendency to put males in chargeââ¬âin the Indian caste system, women were always at a lower rank than men. Even though they were important and respected among society, women were still encouraged to worship their husbands like gods. All of these structures that Classical India and China had standardized contributed to them being an organized patriarchal society. Although classical China and India had good institutions, they both pursued that characteristic in different directions. For example, China had developed one united dialect within their society, as India had come up with a variety of different languages. China basically developed solitary, with no outside help or advice until later on. So they grew with the society that they had created, no outsideShow MoreRelatedCompare and Contrast Between Classical India and China Essay746 Words à |à 3 PagesCAC between India and China When analyzing cultural traditions and innovations, economic relationships, and social classifications and expectations during/between the periods of classical China and classical India. Classical China lasted from 2000 B.C.E - 600 C.E, while classical India lasted from 600 B.C.E ââ¬â 600 C.E. There are quite a few similarities and differences between these two civilizations. With regards to cultural traditions and innovations both developed similar technologies in theirRead MoreCompare/ Contrast Han China Mauryan/ Gupta India Essay601 Words à |à 3 Pagesï » ¿ Compare/ Contrast Essay Intro: 1. Broad Analytical Statement: Almost all successful classical civilizations needed a strong political base in order to thrive. 2. Thesis: Although both Han China and Gupta Indiaââ¬â¢s political control directly correlated to religion, they differed in the centralization of their government, and what members of society became rulers. 3. a) Religion ââ¬â Han Chinaââ¬â¢s political system was directly influenced by Confucianism, and Indiaââ¬â¢s political system correlatedRead MoreCCOT And CC Essay1549 Words à |à 7 PagesAfrica Compare and contrast life in foraging societies with life in agricultural societies after the Agricultural Revolution Identify two key changes in early African history that resulted in a new period in the history of the region The Middle East Analyze the political changes in the Middle East from the Agricultural Revolution to 600 c.e. Compare and contrast the basic features of TWO of the following religious systems prior to 600 c.e. Polytheism Judaism Christianity Asia Compare the originsRead MoreThe Main Features Of Egyptian And Mesopotamian Civilizations1364 Words à |à 6 Pagesspecializations such as science and metalworking. Overall, agriculturally based societies made it easier to form larger and more advanced societies. Compare the main features of Egyptian and Mesopotamian civilizations. What did the two civilizations have in common as early civilizations? What were their main differences in values and organization? To compare Mesopotamian and Egyptian civilizations, one can look at their organization, academic achievements, and economic styles. In terms of organizationRead MoreWhat Was The Political Structure Of The Mayans From 600 Ce?1568 Words à |à 7 Pageslaborers worked on. The landlords in return provided protection of the people working on the land. Be able to find comparisons between the political systems in Western Europe and China from 1000 ââ¬â 1300 CE. A major comparison among the two regions was that in Western Europe multiple monarchies were being developed, whereas China maintained a single empire, throughout this time period. Be able to describe characteristics of hunting and gathering. Was there widespread specialization of labor? (NO) HuntingRead MoreComparing And Contrasting Cultures Essay1417 Words à |à 6 Pagesinclude North and South Korea, Japan and China. They are heavily influenced by religion, more so than the West. Western culture consists of European countries and those who are heavily populated because of immigrants this category includes Canada, Mexico, and the United States of America. A large percent of their population is made up of immigrants from other countries, including countries like England, France, Ireland and Iceland. Their roots go back to the classical period of the Greco-Roman Empire. ThisRead MoreThe Book of Songs1621 Words à |à 7 PagesThe Warring States period was a time of inner turmoil and widespread chaos in China, in which independent rebel warlords seized land and power in the absence of a centralized authority. There existed a desperate need for a solution to effectively stop the interregional conflicts and establish order in China, and in pursuit of that goal arose the Hun dred Schools of Thought. The three primary schools that were conceived during this ideological flourishing were Confucianism, Taoism, and Legalism. TheRead MoreWorld History AP8768 Words à |à 36 Pagesparticularly from conquered peoples, offer a strong argument that they were destructive and oppressive. 4. Do you think that the classical empires hold ââ¬Å"lessonsâ⬠for the present, or are contemporary circumstances sufficiently unique as to render the distant past irrelevant? â⬠¢ This question can be answered successfully from several perspectives, although in order to argue that the classical empires are irrelevant a student would have to address the arguments made in the Reflections section of the text. â⬠¢ ARead MoreHistory Essay3334 Words à |à 14 Pagessimilarities and differences in methods of political control in TWO of the following empires in the Classical period. â⬠¢ Han China (206 B.C.E.ââ¬â220 C.E.) â⬠¢ Mauryan/Gupta India (320 B.C.E.ââ¬â550 C.E.) â⬠¢ Imperial Rome (31 B.C.E.ââ¬â476 C.E.) Revised Question Analyze similarities and differences in techniques of imperial administration in TWO of the following empires. â⬠¢ Han China (206 B.C.E.ââ¬â220 C.E.) â⬠¢ Mauryan/Gupta India (320 B.C.E.ââ¬â550 C.E.) â⬠¢ Imperial Rome (31 B.C.E.ââ¬â476 C.E.) Rationale for Revision: ByRead MoreCompare and Contrast Semco to a ââ¬ËClassical Organisationââ¬â¢, I.E. One Which Has a Traditional Approach to Industrial Relations.2284 Words à |à 10 Pages1.0 2.0 2.1 2.2 3.0 Introduction Semco and the Classical Theory- Similarities and Differences Similarities Differences Conclusion References 1.0 Introduction Organisation structure is more than boxes on a chart; it is a pattern of interactions and coordination that links the technology, tasks, and human components and accomplishes its purposesââ¬â¢ (Alajloni et al. 2010) ââ¬Å"The purpose of work is not to make money. The purpose of work is to make the worker, whether working stiffs or top executives
Saturday, December 28, 2019
The Age Of Transition Of The United States - 1874 Words
The Age of Transition: From Jefferson to Hamilton Although Thomas Jefferson swept the election of 1800 and witnessed the collapse of the Federalist Party in 1812, it was Alexander Hamiltonââ¬â¢s political and economic views which proved predominant in the subsequent 19th century. The expansion of capitalism and industrializationââ¬â the development of new railroads, canals, and manufacturing factories in the Northââ¬â not only contributed to the end of Thomas Jeffersonââ¬â¢s Agrarian Yeoman era, but ultimately proved crucial to the Unionââ¬â¢s victory during the Civil War. Nevertheless, by no means had Thomas Jeffersonââ¬â¢s views vanished from the political landscape of the United States by 1865. The Louisiana Purchase in 1803, Indian Removal Acts in 1830, and Homestead Acts in 1862 were all early examples of Jeffersonââ¬â¢s geopolitical vision for territorial expansion. By comparing the advancement of territorial expansion, development of a capitalist economy , and democratization of society and politics, this paper posits that although Thomas Jeffersonââ¬â¢s geopolitical views were still present in the political landscape by the late nineteenth century, it was Hamiltonââ¬â¢s economic and political views which were prevalent. From the beginning, the two men harbored different visions for the territorial expansion of the United States. Jefferson viewed territorial expansion as a means of providing lands for independent agrarian families, whereas Hamilton sought expansion as an opportunity to bolster theShow MoreRelatedThe United States Transition From Age Of Sail1621 Words à |à 7 PagesThe United States Transition from ââ¬Å"Age of Sailâ⬠to Steam and Steel Navy William Hunt, the secretary of the Navy in 1881, once wrote: ââ¬Å"the conditions of the Navy imperatively demand the prompt and earnest attention of Congress. Unless some action be had in its behalf it must soon dwindle into insignificance.â⬠Without technology advancements or change, the Navy would soon fall apart. The ââ¬Å"Age of Sailâ⬠lasted from about the sixteenth century through the mid-nineteenth century. It was a time in whichRead MoreEssay on Population Demographics1330 Words à |à 6 Pages 1.How do you suppose living conditions differ between the countries furthest along in the demographic transition compared to the country earliest in the transition? How would living conditions in these two countries affect both birth and death rates? The living condition for countries earlier in the demographic transitions such as health and food supply are improving. Thus better health conditions decrease death rates and more food supply can lead to increasingRead MoreAPHG Unit Test Answers 1172 Words à |à 5 Pages1 2 out of 2 points Population geographers define demographic regions as what type of region? Selected Answer: C. formal Question 2 2 out of 2 points The low point of migration to the United States was: Selected Answer: B. 1930s Question 3 2 out of 2 points Select the one remaining country still in Stage 1. Selected Answer: D. none of the above Question 4 2 out of 2 points Read MoreThe Disabilities Of The Americans With Disabilities Act1551 Words à |à 7 PagesIn America, almost one in five people live with a disability (US Census Bureau, 2015). There are 6.4 million children between the ages of 3 to 21 that are receiving special education services (National Center for Education Statistics, 2014). In Georgia, 23.4% of the population are people under the age of 21 living with a disability (Erickson Schrader, 2014). Bulloch County has a population of 71,214 and of the entire population, 16% of them are living with a disability (Cornell, 2012). Read MorePersuasive Speech : Breastfeeding Infants Essay861 Words à |à 4 Pagesmotivate my audience by discussing the problems, solutions, and potential outcomes of breastfeeding infants. INTRODUCTION: Attention Step: According to the Center for Disease Control and Prevention, in 2013 in the state of Georgia, only 6.2% of infants were exclusively breastfeed by the age of 6 months. Establish Need /Relevance: Breastfeeding is beneficial to the infant, the parents, and even the environment. Breastfeeding saves babiesââ¬â¢ lives! Establish Credibility: My son is now 10 months old, andRead MoreRapid Population Growth : A Country With The Largest Human Population1378 Words à |à 6 PagesTransitions in the developing world have generally produced more rapid population growth rates in mid-transition than historically observed in the North. Two factors account for this very rapid expansion of population in these still largely traditional societies: the spread of medical technology such as immunization and antibiotics after World War II, which led to vastly rapid declines in death rates, and a lag in declines in birth rates. Nigeria is a country with the largest human population inRead MoreDemography and Demographic Transition Phase Essay1080 Words à |à 5 Pages* Define demographic transition. * Describe the 4 phases of demographic transition, including if the population is stable, growing, or declining in each. à · * According to demographers, what factors lead to a decline in the crude birth rates (CBR) and crude death rates (CDR) in the epidemiologic and fertility phases of the demographic transition? à · * Briefly describe three living conditions and/or environmental impacts in developed countries that have reached phase IV, and contrastRead MoreFamily Stability within the Hispanic Culture Janiece Cantu Our Lady of the Lake1000 Words à |à 4 Pagespeople that consist of two parents and their children. The word is originally from the Latin word Familia, which means household or family. Although this word is known all over the world, it can have a different context to each person. In the United States alone, family can be referred to two adults and their children, a single-parent household, extended relatives, and a structure of more than two parents. Despite how the family structure may look like within a household, it plays a major role inRead MorePersuasive Speech On Immigration1033 Words à |à 5 Pages Persuasive Speech Title: Should states be required to educate the children of illegal immigrants? Speaker: Kevon Jones, Florida Agricultural and Mechanical University student Specific Purpose: To persuade and influence the beliefs of the audience concerning the educating of undocumented children. I. Introduction/Attention A. Attention getter: Since the beginning of time, The United States has been a nation of immigrants seeking freedom and better economic opportunitiesRead MoreSample Zip Code : Jeffersontown1377 Words à |à 6 Pagesclose to the center of Kentucky and is located between Jefferson and Bullitt County. It has a land area of 53.10 square miles and a water area of 0.84 square miles. When compared to state averages, the 40299 community has a higher median household income and median house value, but a lower unemployment percentage and house age. A major factor contributing to the socio-economic standing of the community is that the majority of the working population has a home value of above $149,999. This tells us that
Friday, December 20, 2019
Descartes Evil Demon Argument - 1981 Words
Essay Choice 1 In the First Meditation, Descartes gives us the Evil Demon Hypothesis which serves to give him reason to doubt the existence of everything he perceives and believes. He describes a ââ¬Ëmalicious demon of the utmost power and cunningââ¬â¢ that has the sole purpose of deceiving Descartes (Descartes, 2010: 17). I will argue that his hypothesis has proven to be a strong one because only the cogito provides a way for us to frustrate or trick the evil demon. The Evil Demon Hypothesis is an important component of the Method of Doubt. Descartes used the Method of Doubt to find what is true by withholding assent from all beliefs that are dubitable. However, if Descartes was to scrutinise everything he believed, he would be left with anâ⬠¦show more contentâ⬠¦Essentially the same as the Evil Demon Hypothesis is the Deceiving God Argument. Once Descartes described it, he realised that he has doubt in all of his former beliefs and as a result withheld assent from all those former beliefs (Descartes, 17:2010). However he found his ââ¬Ëhabitual opinions kept coming backââ¬â¢ and so to stop this he counterbalanced all his previous beliefs by believing them entirely false. After a while he would be able to let go of his previous convictions and ââ¬Ëperceive things correctlyââ¬â¢ (Descartes, 17:2010). It could be argued that it isnââ¬â¢t possible to frustrate the demon because of its omnipotence, meaning it would have unlimited power and capabilities. Descartes does credit the demon with omnipotence when saying ââ¬Ësome demon of the utmost power and cunning (Descartes, 17:2010). Other scholars such as Kennington donââ¬â¢t believe the demon is omnipotent because in the original text Descartes didnââ¬â¢t call the demon quo potest omnia or omnipotens, which God was. Furthermore, in the First Meditation, the Evil Demon is mentioned only thrice (Kennington, 1971: 442), making one wonder if it was really that was being referred to. However I believe this opinion is wrong or at least not completely true. God is certainly held as omnipotent by Descartes. He described the demon as ââ¬Ësome God or any other name it may be calledââ¬â¢ and is described alongShow MoreRelatedDescartes Evil Demon Argument1996 Words à |à 8 Pages 1 In the First Meditation, Descartes gives us the Evil Demon Hypothesis which serves to give him reason to doubt the existence of everything he perceives and believes. He describes a ââ¬Ëmalicious demon of the utmost power and cunningââ¬â¢ that has the sole purpose of deceiving Descartes (Descartes, 2010: 17). I will argue that his hypothesis has proven to be a strong one because only the cogito provides a way for us to frustrate or trick the evil demon. The Evil Demon Hypothesis is an important componentRead MoreThe Strengths And Weaknesses Of Descartes Dreaming Argument And Evil Demon Argument1430 Words à |à 6 PagesThis essay will attempt to discuss the strengths and weaknesses of Descartesââ¬â¢ dreaming argument and evil demon argument. Through discussion, I will show why the evil demon argument is more plausible than the dreaming argument. The essay will give a brief definition of the two arguments and explain why these arguments are important. Then I will discuss the two arguments, considering both sides and referencing previous work by other philosophers. I will conclude with a short summary of the topics coveredRead MoreDescartesââ¬â¢ Cogito Argument Successfully Shows the Evil Demon Argument is Unsound888 Words à |à 4 PagesDoes Descartesââ¬â¢ Cogito argument successfully show that the Evil Demon Argument is unsound? In this essay I will attempt to show that the philosopher, Renà ¨ Descartesââ¬â¢ Cogito Argument successfully proves the Evil Demon Argument to be unsound. By an analysis of the structure of the arguments and what they prove, I will show the evil demon argument to be unsound. An argument is unsound when the premises as false and the argument is invalid. This analysis of both structure and content will eventuateRead MoreEssay about Descartes First Meditation924 Words à |à 4 PagesDescartes#8217; first meditation, his main objective is to present three skeptical arguments to bring doubt upon what he considers his basic beliefs. Descartes believes this to be an intricate part of his complete epistemological argument. Descartes skeptical arguments are not intended to be a denial of his basic beliefs. On the contrary, he uses these arguments to help prove one of his main theses, which is the existence of God. One of the main premises that Descartes uses in his proof forRead Mo reAn Analysis Of Descartes And The Dreaming Argument1390 Words à |à 6 PagesThis essay will take a look at Descartes Dreaming argument and Evil Demon argument. As well as discussing their weaknesses and strengths to later decide which argument is the best. Despite my belief of subjective truths, the reason for doing this is to establish both arguments on an equal basis and to determine which would be best in an argument. The Dreaming argument first showed up in Descartes First Meditation, where he focusses on the task to educate himself on his own doubt. When meditatingRead MoreDescartes Dreaming Argument And The Demon Argument1112 Words à |à 5 PagesIn this essay, I will explore and analyse Descartesââ¬â¢ dreaming argument and his evil demon argument. I will assess both arguments taking into account their validity and soundness whilst also considering the objections that one may have. In order to weigh up these arguments, it is important to understand Descartesââ¬â¢ reasons for formulating them: Descartesââ¬â¢ believes that it is important to be certain of the things that one believes to be true which, in turn, causes him to question the things that heRead MoreAnalysis Of Descartes Dreaming Argument812 Words à |à 4 PagesDescartes dreaming argument suggests that perhaps our senses cannot be fully trusted because we cannot be certain we are not dreaming, and this means we therefore cannot be certain of anything. His evil demon argument is similar but uses the idea of an evil demon deceiving you instead of your senses. These sceptical arguments mean that we cannot be certain of anything at all for it may be happening whilst we are dreaming, or we are being tricked into thinking it is happening. I do not agree withRead MoreThe Dream Inside Of A Dream By Christopher Nolan1683 Words à |à 7 PagesFinal Paper: Descartes The possibility of having a dream inside of a dream is an idea that has been discussed far and wide. However, before Inception came out in 2010 by director Christopher Nolan, many people in the modern world may not have ever considered this idea. Nonetheless, this idea of ââ¬Å"a dream inside a dreamâ⬠has been around since 1640, when Rene Descartes published Meditations. In Inception, Christopher Nolan uses Descartes ideas to enhance the storyline of his film. In this paperRead MoreThe Dreaming Argument And The Evil Demon Argument1271 Words à |à 6 PagesDescartes organised his ideas on knowledge and skepticism to establish two main arguments, the dreaming argument and the evil demon argument. The dreaming argument suggests that it is not possible to distinguish between having a waking experience and dreaming an experience. Whereas, the evil demon argument suggests that we are deceived in all areas of our experiences by an evil demon. This essay will investigate the valid ity of the arguments and to what extent the conclusion of these arguments isRead MoreThe Mind Argument And The Evil Demon Argument1218 Words à |à 5 PagesRenÃ' Descartes is known to be the ââ¬Å"founder of modern philosophyâ⬠aswell as a man who was superior in the scientific revolution. As a catholic and a man of science he wanted to show how the scientific world had space for God and freedom which hence led to the Mediditions published in 1641. In the first meditation Descartes introduces the idea that in order for him to establish anything in the sciences which is ââ¬Å"stable and likely to lastâ⬠he must build truths of which he can be certain. In order to
Thursday, December 12, 2019
Contemporary Issues In Accounting Concerns-Myassignmenthelp.Com
Question: What is the Contemporary Issues In Accounting Concerns? Answer: Introduction The framework of present-day accounting lays down the procedures for preparaing and presenting the financial statements and basics of accounting presentation to give true and fair view to the external users of the financial statements. The users require information about the companys recent factual status for mainly two purposes namely if it will be profitable and viable to invest in the companys resources and they would be earning the profits and secondly, whether the enterprise has got the cash flow generating ability (Dichev, I.D., 2017) In the long run, there may be different purposes of general purpose accounting and financial regulation but its should have faithful representation i.e., free from error, neutral and complete such that it is easily understandable, comparable and verifiable. The Framework for financial reporting basically describes 5 basic elements explained below. (Cohen, J., Krishnamoorthy, G. and Wright, A., 2017) An asset is a company controlled resource due to its past efforts, which will help to earn future economic benefits. A liability is an obligation to pay the resources of the company due to its past deeds and this results in the outflow of the resources. Equity is generally the residual portion left after settling off all the liabilities from the assets. This generally includes the equity shares, reserves, etc and belongs to the owers of the company. (Mitchell, F., Nrreklit, H. and Nrreklit, L., 2017.) Income or revenue is defined as the increament in the economic benefits of the company over a period leaving apart the increase in equity portion by the owners through infusion of the funds. This is categorised between comprehensive and other comprehensive income heads. Expenses on the other hand are increase the economic losses or decrease in the economic benefits due of outflow of resources and incurring of liabilities. (Li, S., Sougiannis, T. and Wang, I., 2017.) Thre is a long dated back history for inclusion of prudence in the financial framework, there have been several rounds of debates amonst expects that whether of not it should be included in financial presentation framework as it has had impacts of under realisation of gains, booking of extra losses and provisons resulting in wrong picture to the users of financial statements. To put a full stop to all this discussion, IFRS stated for it sinclusion in 2010 (Spalding, A.D. and Lawrie, G.R., 2017) Now, the question arises what actually is Prudence and what is the limit of its application and whether or not estimation should be applied. So Prudence is the application of caution which prepration of accounts such that provionsa are made for the future decided losses and profit is not booked until it is sure to be recognised such that the robust recognition of revenue is done. Thsis has both the sides depending upon its application i.e., good and bad. (Marabel-Romo, J., Guiral, A., Crespo-Espert, J.L., Gonzalo, J.A. and Moon, D., 2017.) The whole idea behind judging of prudence limit is to record and measure the assets, liabilities, incomes and expenses on the linearity basis i.e., figures pertaining to current financial year should be recorded in the next or previous finanicial year. It is something which cannot be guided by the Standards but a relatie level of estimation is reqd. to give the financials a pure view without errors and adjustments. Example like internally generated intangibles recognition in the books are being prevented in the IFRS. Also, there is a separate piece of discussion on what items of PL should be shown in OCI what should be reinstated as a part of the PL. As per discussion paper of IASB, several items should to be recognised at historical cost as this displays an element of prudence in the values stated as well as profit recognition timing. Besides this, prudence in cash-flow-based measurement or fair value is not accommodating. This is where it becomes difficult to contradict the fights that prudence has leadto unquantified biasnessin accounting. Analytical view of the 2 companies selected QANTAS Airline (Australia) Founded in 1920, Qantas, abbreviation for Queensland and Northern Territory Aerial Services is Australias largest brand of airline, is the worldsthird oldest and has built a reputation in safety, customer experience and operational excellence.Its headquarters are in Sydney, New South Wales. The combined revenue of the business for the previous financial year was nearly $ 16.2 billion and the consolidated net profit amounted to $ 1,029 million. (Wang, W.K., Lin, F., Ting, I.W.K., Kweh, Q.L., Lu, W.M. and Chiu, T.Y., 2017.) As mentioned clearly in the financials, the company has prepared its consolidated financial statements has followed Australian Accounting Standardsand the Corporations Regulation, 2001in its accounting framework.Basic principles of accounting have been applied together with the use of reasonable judgements and the application of prudence in preparation of summary statements. The same has been mentionedin the directors declaration in the companys annual report. (Bourjade, S., Huc, R. and Muller-Vibes, C., 2017.) All the material departures, the basis of provisions and other accounting assumptions have been cleary disclosed in the Notes to Accounts and explanatory notes.The present data poinshave been delivered in a manner that all the primaryessentials like materiality, timelessness and relevance are abided with taking into account the auditors judgement. The facts in accounting statements have been reflectedin such a method that they are easily comparable, are reliable, understandable and relevant. Moreover, appropriateness of the accounting policies and the accounting estimates reasonableness has been checked. The statement of financial affairs has been prepared considering the entties to be going concern and utmost precaution has been extended such that all the sufficient necessary information is being delivered to the companys auditors so that they are capable to express their comments and opinion. The same is justified from the Independent auditors report. Some major highlights include inclusion of GST, derivative accounting, revenue recognition at fair value of the consideration received, review of the financial and non financial assets for impairment, recognition of PPE at fair value, depreciation on straight line basis, provision being taken for the onerous contracts, etc (Douglas, I. and Tan, D., 2017.) Air New Zealand (NZ) Founded in 1940, it is the largest passenger carrier in New Zealand having 21 domestic and 31 international destination across the world. It has its headquartersat Auckland city, NZ. It was awarded airline of the year in 2010 and 2012 and is rated as one of the safest airline in the world. The aggregatedrevenue of the company for the previous financial year was around $ 4.48 billionand the net profit was $ 463 million. (Bourjade, S., Huc, R. and Muller-Vibes, C., 2017.) As per the Directors Statement Independent Auditors Report attached below, the financials adhere with the generally accepted accounting principles and are reflecting unbiased view of the accounts. In addition, the financials have been prepared using reasonable judgements and reliable estimates and that all the IFRS New Zealand IFRS has been followed consistently. Besides that, requirements of Financial Markets Conduct Code, 2013 has been adhered too. The company here also states that it has followed and considered internal control procedures in the financial statements in order to give its users reasonable assurance about the integrity and reliability. (Saha, A. and Bose, S., 2017.) The auditors here have also taken care of Internal Standards on Auditing (New Zealand) which means this financial statement report gives the assurance to the external users like banks financial institutions for transactions with the company. In addition, the auditors have chosen the quantitative materiality for the Group financial statements to be $30M, which gives a pristine view of what is material and what not. (Yeoman, I.S., Yeoman, I.S., McMahon-Beattie, U. and McMahon-Beattie, U., 2017.) In the notes to accounting, the significant accounting policies used with respect to IFRS 9, 15, 16 has been disclosed. The total amount of assets and liabilities that are reported, are often affected by the estimates of the management. These estimates often lead to fluctuations, because of which there is a difference in the estimated and the actual results. All the consolidation has been done using the method of equity. The concept of prudence and its application is not been mentioned by the company in its reports. However, mentioning the same is not important. The thing that matters is that the perpetrators of the financial statements apply these principles, along with ascertaining effective diligence in the accounting framework of the company. In addition, this company has given separate disclosure for partial divestment in Virgin Australia. (Weatherford, L.R., 2017.) Assessment of the annual reports of the two companies and their respective methods of preparation The two given companies operate in the same sector of the indystry.Qantas is the Australia is largest while Air NZ is a giant in NZ. For the preparation of their financial statements, both the companies are following different procedure and methods. While Qantas is following the Australian Accounting Standards and the Corporations Regulation, 2001 of conceptual framework, the Air NZ is following the principles of IFRS NZ IFRS. consolidated reports are prepared by both the companies exclusively, however, in case of Qantas any kind of discrepancies is the group companies is shown exclusively and is mentioned in the notes to account, where in case of Air NZ no such disclosure regarding materiality is given. In case of Air NZ detailed notes to accounts are given, while in case of Qantas, significant policies of accounting are presented in a detailed manner Recommendation After analysis of the given companies, it can be said that the base aim is preparation of the financial statements by the management of both the selected companies which is relevant for the stakeholders. Both the companies are following the commonly accepted IFRS principles for maintaining their books of account. The point that prudence as a concept should be included or not is a very debatable topic. It is important that proper judgement is applied while preparing the financial statements, excess of prudence is bad. But it cannot be ignored completely. Conclusion After the entire analysis, I have reached conclusion that no matter what method an organisation is applying. It is important that the analysis be such that it satisfies the needs of the users. The given companies have very well followed their chosen policies and analysis and comparison of the two has been done. It is clearly seen that the annual reports are made with utmost diligence and the makers have done applied their share of diligence in the same. All the necessary requirements are covered and the needs of the user have been satisfied. References Bourjade, S., Huc, R. and Muller-Vibes, C., 2017. Leasing and profitability: Empirical evidence from the airline industry. Transportation Research Part A: Policy and Practice, 97, pp.30-46 Cohen, J., Krishnamoorthy, G. and Wright, A., 2017. Enterprise risk management and the financial reporting process: The experiences of audit committee members, CFOs, and external auditors. Contemporary Accounting Research, 34(2), pp.1178-1209. Dichev, I.D., 2017. On the conceptual foundations of financial reporting. Accounting and Business Research, pp.1-16 Douglas, I. and Tan, D., 2017. Global airline alliances and profitability: A difference-in-difference analysis. Transportation Research Part A: Policy and Practice, 103, pp.432-443. Li, S., Sougiannis, T. and Wang, I., 2017. Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows, pp.1-47 Marabel-Romo, J., Guiral, A., Crespo-Espert, J.L., Gonzalo, J.A. and Moon, D., 2017. Fair value accounting in the absence of prudence in accounting standards: an illustration with exotic derivatives. Spanish Journal of Finance and Accounting/Revista Espaola de Financiacin y Contabilidad, 46(2), pp.145-167. Mitchell, F., Nrreklit, H. and Nrreklit, L., 2017. 6VVThe Validity of Financial Statement Measurement. A Philosophy of Management Accounting: A Pragmatic Constructivist Approach,1-6. Saha, A. and Bose, S., 2017. The Value Relevance of Financial and Non-Financial Information: Evidence from Recent Academic Literature, pp.1-29 Spalding, A.D. and Lawrie, G.R., 2017. A Critical Examination of the AICPAs New Conceptual Framework Ethics Protocol. Journal of Business Ethics, pp.1-18. Wang, W.K., Lin, F., Ting, I.W.K., Kweh, Q.L., Lu, W.M. and Chiu, T.Y., 2017. Does asset-light strategy contribute to the dynamic efficiency of global airlines?. Journal of Air Transport Management, 62, pp.99-108 Weatherford, L.R., 2017. Intelligent aggressiveness: Using forecast multipliers, hybrid forecasting, fare adjustment, and unconstraining methods to increase revenue. Decision Sciences, 48(3), pp.391-419. Yeoman, I.S., Yeoman, I.S., McMahon-Beattie, U. and McMahon-Beattie, U., 2017. The turning points of revenue management: a brief history of future evolution. Journal of Tourism Futures, 3(1), pp.66-72.
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