A Brief Note On The North American Free Trade Agreement

Employment is the main source of income for the majority of the population in United States, Canada and Mexico. Therefore, the most prevalent method of measuring a trade agreements impact on the well-being of the populace can be found by calculating the number of jobs gained or lost as a result of the agreement and the quality of said jobs. The largest trade agreement in North America is called NAFTA. The North American Free Trade Agreement (NAFTA) was officially signed on January 1st 1994, creating the largest and one of the most powerful free trade regions of the world. NAFTA governs the entire spectrum of trade and commerce on the North American continent uniting the economies of Canada, Mexico, and the United States. This agreement has†¦show more content†¦Initial proponents of NAFTA argued that the agreement, seeking to liberalize trade between the U.S., Canada, and Mexico, would help generate thousands of jobs and reduce income disparity in the region. Opponents, howev er, warned that the agreement would cause huge job losses in the United States as companies moved production to Mexico to lower cost (Villarreal and Fergusson, 2014). Now that the agreement has been in place for over 20 years the results yielded can be clearly discussed. One of the biggest proponents of debate comes from the losses and gains taking place in the work force; more specifically how the agreement has impacted jobs across all three regions. As stated earlier, it has been a fear of many that developing trade relations with developing countries such as Mexico, would cause U.S. job losses and potentially equate to rising unemployment. The reason for this is because the wages in Mexico were quite lower than that of the U.S., giving Mexico the default advantage in manufacturing goods that might require significant labor. Several reports found that NAFTA had little or no impact on aggregate employment (Hornbeck, 2004). Hornbeck (2004) reports that the Carnegie Endowment study suggests that there was a net gain in U.S. employment in the first ten years following the Act, creating between 0 to 270,000 jobs. The Carnegie study is just one of many that state’s NAFTA’s net effect on jobs was negligible; however other data suggests otherwise. In an

Speech On Animals Are Cruel, Costly, And Treatment Essay

Vanessa Pena 10/30/16 Dr. Steiner COMM 1100 Policy Speech I. Introduction A. AGD ­ Have you ever met any weird kids in school who like to be mean to animals in their spare time? I have. It always confused me, I don’t know how anyone can treat an animal like a lifeless object. However, what scares me more isn’t what kids sometimes do to a stray dog or cat, but what huge companies do to animals to make your money. B. Orienting Material ­ Innocent animals are used in experiments for chemical, cosmetic, drug, and food tests as well as in biology courses, medical training, and curiosity-driven experiments at universities. The goal to inform human biology and health sciences and to promote the safety and efficacy of potential treatments and products, however as we’ll see, this is rarely the case. Experiments on animals are cruel, costly, and generally inapplicable to humans. C. Statement of Significance ­ The US spends $16 billion of tax payers’ money on animal testing (change.org) and uses more than 115 million animals in experiments, annually (National Library of Medicine). D. Thesis ­ The United States’ federal government should ban all animal testing. E. Preview ­ Today I will be discussing the issues with animal testing, solutions to these issues, and what we all can do to help. [TRANSITION: There are many problems with animal testing, it isn’t an area of science where innovations are made, it’s a stagnant, outdated, cruel system.] II. Problem A. General claim: The first majorShow MoreRelatedAnimal Experimentation Is Necessary For Medical Research1484 Words   |  6 Pagesthink if an animal tested product is being bought or not? Innumerable people fail to consider how these products came to be or if there was animal experimentation was involved. Many people are oblivious to the appalling occurrences that take place in laboratories involving animal cruelty on a daily basis. Government officials and scientists believe that testing on animals is essential for medical research, but many of the results prove to be irrelevant and the reality is that most animals that are experimentedRead MorePsychology Workbook Essay22836 Words   |  92 PagesTerms Psychology: the science of behavior and mental processes. Exercises 1. Put a check mark by each statement that is true regarding psychology. __X_ Psychologists study human behavior. __X___ Psychologists study animal behavior. ____X_ Psychologists study emotions and mental processes. _____ Psychology and common sense lead to the same conclusions about behavior and mental processes. _____ Psychology is not a science. Objective I.2 Define theRead MoreIgbo Dictionary129408 Words   |  518 Pages.......................................................................... 14 6. Grammatical sketch .................................................................................................................................. 15 6.1 Parts of speech ..................................................................................................................................... 15 6.2 Verbs....................................................................................................Read MoreMetz Film Language a Semiotics of the Cinema PDF100902 Words   |  316 Pages The most glaring example of his innovative translation is the word significate now usually translated by signified (signifià © in French)—which is used throughout the text. Langue and parole have increasingly been translated by language and speech, although this is not an ideal solution. Dà ©couper, translated by Taylor in a number of ways (break up, break down analysis, etc.), would more easily be translated by segmenting when used in the linguistic sense, and by dà ©coupage when used toRead MoreInternational Management67196 Words   |  269 Pagesâ€Å"International Management in Action† features, and â€Å"You Be the International Management Consultant† sections. Thoroughly updated cases (not available elsewhere): Pharmaceutical Companies, Intellectual Property, and the Global AIDS Epidemic; Advertising or Free Speech? The Case of Nike and Human Rights; Beyond Tokyo: Disney’s Expansion In Asia; HSBC in China; Coca Cola in India; Microsoft Opens the Gates: Patent, Piracy, and Political Challenges in China; and Chiquita’s Global Turnaround. Brand new end-of-partRead MoreDeveloping Management Skills404131 Words   |  1617 Pagesbe modified, and why success was achieved. Exercises and role plays make it possible for individuals to actually practice the skill. Feedback from peers and the instructor will facilitate improvement of the skill in a setting where failure is not costly. Su ggested assignments are provided so that the skill can be applied in a real-life setting. A feedback mechanism is also suggested so that individuals analyze their own success in applying the skill outside the classroom. Improvement plans shouldRead MoreFundamentals of Hrm263904 Words   |  1056 Pagesoperates is guided by legislation and court decisions that prohibit practices that adversely affect certain groups of people. Without a good understanding of these laws, an organization’s performance can suffer, and the organization can be vulnerable to costly lawsuits. Part 2 ends with a discussion of several areas focusing on employee rights. Parts 3 through 5 provide coverage of the fundamental activities that exist in HRM. Part 3 explores the staffing function, with discussions on employment recruiting

Le Bon Theory

Question: Critically compare theories to explain crowd behaviour or collective action. Le Bon's Theory Deindividualisation Emergent Norm Theory Social Identity Theory. Answer: Le Bon theory Le Bon theory on crowd was developed in 1890s in France and was published in 1895. According to him "by the mere fact that he forms part of an organised crowd, a man descends several rungs in the ladder of civilization. Isolated, he may be a cultivated individual; in a crowd he is a barbarian - that is, a creature acting by instinct." He believed that contagion process influence the crowd, its a kind of process in which the members of the crowd spread violent and irrational feelings. He states that crowds are irrational and primitive, crowd develops a sense of animosity and loses their responsibility because they submerge themselves in the mass present (Thomas, Mavor, McGarty, 2011). Deindividualisation Everyone has a sense of identity and a way to relate to other people, people loose themselves in a part of group, become engrossed in activities which are interesting or other contemplative activities. As a part of Deindividualisation the person loses the individual identity and gain the social identity of the group. Factors related to deindividualism are diffused responsibility, Animosity and group size. In a group there is shared responsibility and less questions on being personally wrong. Deindivialisation stops the internal chatter. That is the reason Rock music is played loudly with lighting effects. Deindividualisation can be used to get someone to do something by providing external distractions. Self-awareness and use of names reduces the effect of Deindividualisation (Hinduja, S2008). Emergent Norm Theory To explain the collective behavior emergent norm theory is used. It is developed by Turner and Killan in 1957 and they believed that norms are developed by social interaction and are initially not visible. People look at each other for cues and signs. In less stable crowd norms are likely to be changing and vague; they have different motives and mixed interest. Suppose one has started breaking the glass of stores window the other will join and begin loot merchandising (Van, Postmes, Spears, 2008). "Whenever there is a vague situation where people are unable to understand what is happening they may not follow normal social Behaviour. There may be different categories of participants and they will follow different behavior pattern because of different motivation. Emergent theory supposition is that collective action is rational and is response of participating event and the norms and action occurs without planning and group process. Social Identity Theory Henri Tajfel developed the social identity theory. It describes that in groups membership what is the social identity of a person. There are different groups like family, social group, football group etc. which are related to their self-esteem and pride. For the purpose to increase the self-image people enhances their status in group. We have divided the world into them (OUT GROUP) and us (IN GROUP) through social categorization. So to enhance owns self-image there is a discrimination between the groups. This theory explains the prejudice attitudes within in- groups and out-groups and in the same way we categorize the people. There is a different perception for the other group and we are same as in our group and more similar than the other group (Turner, Reynolds, 2010). References Thomas, E.F.; Mavor, K.I.; McGarty, C. (2011). "Social identities facilitate and encapsulate action-relevant constructs: A test of the social identity model of collective action".Group Processes and Intergroup Relations15(1): 7588 van Zomeren, M.; Postmes, T.; Spears, R. (2008). "Toward an integrative social identity model of collective action: A quantitative research synthesis of three socio-psychological perspectives".Psychological Bulletin134(4): 504535. Hinduja, S. (2008). Deindividuation and Internet Software Piracy. Cyberpsychology Behavior, 11(4), 391-398. Turner, J. C. Reynolds, K. J. (2010). The story of social identity. In T. Postmes N. Branscombe (Eds). Rediscovering Social Identity: Core Sources. Psychology Press.

The Use of Marijuana and Its Benefits

Introduction The fringes of culture and perception offer the best platform through which one can bring an otherwise looked down on phenomenon to the realm of normalcy. Proponents of legalization and use of marijuana have for a long time been marginalized by society in almost every part of the world.Advertising We will write a custom essay sample on The Use of Marijuana and Its Benefits specifically for you for only $16.05 $11/page Learn More Cannabis has been part of human culture for ages but puritan influences have always ensured its exclusion from the mainstream human culture. Truth be told, changing one’s state of mind with marijuana is no different from the effects people get from other legal and widely accepted substances such as caffeine and alcohol. Criminalization of the use of marijuana and negative reviews as well as negative exposure from the media has driven marijuana use to the black markets with often negative consequences to the ec onomy and society. It is interesting however to note that the marijuana use culture has stood the test of time and has taken root to appoint that it is widely accepted even in academia and social circles. These voices have been in the lead in calling for legalization and open use of marijuana in society. It is important to acknowledge that there are quite a number of disadvantages that will result from such a move. However, many proponents are convinced that legalization and use of marijuana will be beneficial to the economy and society. This discussion will briefly focus on the debate surrounding legalization and use of marijuana and its benefits while the rest of the discussion will focus on the pros of making such a move. The following Toulmin diagram helps in reinforcing the above thesis. Legalizing Marijuana The controversial debate about legalizing and use of marijuana has been going on for decades. Despite a widespread ban on the substance, some countries like Israel, Nether lands and Canada have partially legalized the use of marijuana and the results have been promising.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More In these countries the culture of marijuana use has taken root and there is sufficient evidence suggesting that legalization and use of marijuana is beneficial to society. Pros of marijuana use culture It is important to reiterate that the argument presented in this discussion is purely from a socio-economic point of view. The usefulness of legalization the use of marijuana falls in two categories; economic and social benefits. It is important to stress that all the arguments presented in this discussion are rooting for a formal establishment of marijuana use culture. Already, the culture exists and legalization will only entrench in the society acceptance that will easily magnify its usefulness. Legalization will create a new industry within which marijuana will be legally traded and taxed like any other commodity in the market (Marincolo 123). The framework will be carried out within a highly controlled context where heavy taxation and penalties will mark its circulation in the economy. Many economists argue that perhaps the biggest usefulness out such a move will be the creation of desperately needed jobs and generation of income by both the government and private dealers. In fact, some suggest that its legalization is likely to contribute though in minute quantities growth of GDP. The United Nations estimates that drugs account for roughly one percent of unofficial GDP in the world economy. This translates to trillions of dollars every year that can easily be injected to the mainstream economy with a positive ripple effect of long-term results. The economists further argue that legalization and its use within a controlled system of taxation and regulation will easily generate close to $14 billion annually. Most notable is renowned economist Milton Friedman who has openly advocated for such a move. Its prohibition according to Bello causes the authorities to lose slightly higher than $7 billion in prohibition enforcement in both federal and state levels (90).Advertising We will write a custom essay sample on The Use of Marijuana and Its Benefits specifically for you for only $16.05 $11/page Learn More Additionally, authorities lose over $6 billion annually in taxes, money that can be diverted to better economic use. The reasoning behind economists such as Friedman is that despite the elaborate anti-marijuana mechanisms put in place, both minors and adults still have easy access to marijuana leading to a call for careful analysis of the resources used in fighting it. Besides generation of revenue, economists also argue that legal availability of marijuana will significantly reduce the price of the commodity in the market due to reduced risk and increased supply (Bello 37). In return, consumers will have extra disposable income to save and invest which will have a direct positive effect on the economy. Additionally, this will contribute to the higher revenue collection by government since a sales tax will apply on the sale. Economists contend that another usefulness that will result out of increased disposable income among marijuana consumers will be a drastic reduction of the rate of poverty. This is based on the premise that most marijuana consumers belong to the lower tier of the socio-economic order. Legalization and acceptance of the culture therefore will give this group a lifeline as many of them will experience increased savings and will also have a chance to put to use their entrepreneurial skills by operating marijuana dealerships. There is consensus among both government and private economists that authorities, both state and federal spend big amounts of money fighting and supervising marijuana related crimes and prisoners respectively (Ear leywine 78). In the year 2008 for instance, the state of Texas spent slightly over $46 million in the above-mentioned operations. The state of California posted an even larger figure-$146 million in the same year. The cumulative total of all states is likely to amount into billions of dollars as the Friedman report indicated. Besides high expenditure, incarceration of marijuana offenders contributes significantly to overcrowding of poisons across the US and other countries where the culture is illegal. Legalization therefore will help save on the above costs besides helping in decongesting prisons.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More According to Jacquette, cannabis, the substance found in marijuana has several industrial uses with a possibility of making thousands of products including insecticides and textiles (166). Its illegal status in most territories however has greatly derailed research on its industrial use. It is likely therefore that legality and continued use of marijuana will in the long-run be beneficial to both industry and society. Besides economic benefits, legalization of marijuana and its use will be a boon for the medical industry. Many medical research results have proven that marijuana has low toxic levels and is not likely to cause cancer like tobacco and alcohol. In states such California where medical use of marijuana is legal, patients suffering from chronic disorders such as cancer, insomnia and chronic pain use marijuana for pain relieve and other therapies. Medics concede that the relaxing effects of marijuana are comparable to few substances and will be a major stress and tension re liever to agitating and sore muscles. Additionally, marijuana is useful in chemotherapy treatment of cancer patients. Besides direct medical reasons, it will be easier for agencies such as FDA to verify the quality of drugs available in the market effectively preventing many deaths that result from consumption of poorly prepared products. Because of the illegal status, government agencies find it difficult to regulate the quality of such products despite high consumption among the population. Sociologists argue that criminalization of the marijuana culture is tantamount to infringement of individual rights. Backed by medical evidence, sociologists contend that consumption and use of marijuana is not any harmful than consumption of alcohol and tobacco. According to Turnlund, marijuana is little pleasure of life just like caffeine or alcohol is (38). He adds that there is bound to be considerable stress among the population if such pleasures are withheld eternally. Like any drug or re gulated substance, only excessive use of marijuana will be prove negative in case it was legalized. In essence therefore, legalization will be a social victory for consumers since they will have enough space to recreationally consume marijuana just the same way caffeine or alcohol is used. One of the usefulness that the society will realize from legalization of marijuana will be reduced crime rates (Turnlund 41). Due to low supply of marijuana and the risk involved, the commodity is available in the market at high prices. Users especially addicts therefore have to dig deeper to afford it. In most cases, marijuana consumers are people of the low economic order who can rarely afford the substance. Most engage in criminal activities to obtain funds for marijuana. Legalization will eliminate the risks effectively reducing its market price. Cheap access to the substance will result to low crime rates such as theft. Bello says that there is a lot of street justice involved in the narcotic s community (65). Disputes arise all the time and in most cases violence is the common solution. Matthews asserts that violence more often than not leads to a cycle of more violence as is the case in Mexico, which may claim innocent lives (160). Legalization of its usage therefore will lead to establishment of proper dispute resolution mechanisms are established to ensure consumers and dealers are protected in the course of trading and recreation. Earlier, this discussion focused on an economic point of view where police spend a considerable amount of time and resources in marijuana enforcement. According to Earleywine, there are more serious crimes than marijuana peddling (112). Legalization will therefore make economic sense because it will free resources in police departments, FBI, DEA, judiciary and the media. Resources and manpower used in marijuana enforcement resources will therefore be used in combating more serious crimes such as terrorism, hard drugs, rape and murder. Soci ologists argue that the current anti-narcotics framework often traps young people and turns them to hardened criminals (Marincolo 76). For instance, marijuana peddlers are mostly young men in low income areas who engage in the trade to meet basic expenses. Because marijuana is illegal, most of these young men and sometimes women are branded drug dealers and handed heavy prison sentences. Most of these youngsters’ lives get destroyed from this point. Allowing marijuana use will not only give these young people a lifeline but will also help in differentiating them from the hardcore criminals who deal in damaging narcotics such as cocaine. Conclusion It is important to note that the focus was mainly on social and economic benefits of marijuana. However, there were brief highlight on the medical benefits as well. Certainly, the marijuana culture is not going to slow down. There is going to be relentless activism calling for its legalization. As noted earlier, there are negative b enefits that will result from such a move but the benefits are way too many. Currently, there is an alcohol and tobacco related cultures mainly operating within the established legal frameworks. Yet, thousands of people die from tobacco and alcohol related illnesses including cancer. Thousands more die from other controlled substances whose benefits are far less than what marijuana has to offer. It is important to note that the economical, social and medical benefits that marijuana has to offer far exceed what most controlled substances have to offer. Whether or not the marijuana taking culture is one that the society needs to nurture among its generations is debatable. There however needs to be rationality when it comes to the pros and cons debate. Objectively, there are a lot of benefits that such a culture can accord humanity. Works Cited Bello, Joan. The Benefits of Marijuana: Physical, Psychological and Spiritual, New York: Routledge, 2007. Print. Earleywine, Mitchell. Understa nding Marijuana: A New Look at the Scientific Evidence, London: Sage Publications, 2002. Print. Jacquette, Dale at al. Cannabis: Philosophy for Everyone: what Were We Just Talking About?, Chicago: Springer, 2010. Print. Marincolo, Sebastin. High: Insights on Marijuana, Cambridge: Cambridge University Press, 2010. Print. Matthews, Patrick. Cannabis Culture, Melbourne: Thomson Learning, 2003. Print. Turnlund, Erica. Benefits of Legalizing Marijuana, New York: Cengage Learning, 2011. Print. This essay on The Use of Marijuana and Its Benefits was written and submitted by user Fernanda R. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. 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Switzerland Essays - Cantons Of Switzerland, Central Europe

Switzerland Switzerland is located in central Europe. Switzerland is also known as ?Confoederatio Helvetica?, therefore the abbreviation of CH. ?Confiederatio? stands for ?confereration?, ?Helvetica? derives for the Latin word ?Helvetier?, the name of the people who lived in the area which later became Switzerland. The capital of Switzerland is Bern, which was founded in 1191. Switzerland's independence and neutrality have long been honored by the major European powers and Switzerland did not participate in either World War I or II. Switzerland consists of 23 Cantons, or states, each with their individual legislative, executive and judicial authority. Each canton consists of a number of Bezirke, or districts, and within each district are a number of Gemeinden or municipalities. There are 2929 municipalities in Switzerland. A municipality with more than 10,000 citizens is considered a Stadt, or town, smaller municipalities are called Dorf, or village. However, some smaller villages have the status of a town for historical reasons. About two thirds of the area of Switzerland is covered with forests, lakes and mountains. Switzerland, in area, is sightly less than twice the size of New Jersey. Completely landlocked, Switzerland is bordered by France to it's east, Germany to it's north, Austria to it's west and finally Italy to the south. Since Switzerland has no mineral resources, it must import, process and resell them as products. Services are the most important part of the economy, which includes banking, assurances and tourism. Farming is also an important part of the economy. But the production of the Swiss farmers does not fulfill the needs of all the people, so Switzerland must rely on imported goods from other countries. The Swiss economy is divided into three sectors: agriculture, industry and services. Less the 10% of the population is employed in agriculture. This sector is strongly supported by the government. About 40% of the population are employed in industry. This sector includes machine and metal industry, watch industry and textile industry. All of them export much of the products to foreign countries and suffer a lot because of the expensive Swiss Franc. Finally, the service sector employees more than 50% of the population. Included in this sector are banking, assurances and tourism. Banking is one of the most important businesses in Switzerland. The population of Switzerland is about 7,275,467. Even though Switzerland is a small county, it's people speak no less than four different languages. Of the total population 65% speak German, 18% speak French, 12% speak Italian, 1% Romansch, and 4% other. The German speaking Swill don't speak the same German as the Germans or the Austrians do, but it is known as a Swiss-German. To make things even worse, each canton has its own dialect, but there is no written Swiss-German at all. Fortunately, the Germans, Austrians and the Swiss-Germans use the same written German language which in turn is close to the so called ?high German? language. Switzerland's government is a federal republic. The executive branch consists of the president, who is both the chief of state and the head of the government, and the vice president. Both the president and vice president are elected by the Federal Assembly from among the members of the Federal Council for one-year terms that run concurrently. The legislative branch consists of 200 representatives, know as the Federal Assembly, and members are elected by popular vote on a basis of proportional representation to serve four-years terms. The judicial branch is the Federal Supreme Court and the judges are elected for six-year terms by the Federal Assembly European History

Diary Of a Madman essays

Diary Of a Madman essays In Teach Us to Outgrow Our Madness Oe explores two father-son relationships: one prematurely cut and the second, inversely, abundant with parental attention. The story concentrates around a man who has lost his father too early to have appropriately bonded with him, as well as this mans relationship with his won new born son who, ironically, will never appreciate his fathers efforts due to a mental defect. The plot unfolds as the main character vainly attempts to investigate his fathers mysterious death after the elders long and unexplained isolation. He feels the lack of an enduring relationship with his father must be the source of aberration that has struck his own life. More often than not boys tend to grow closer with their fathers than they do with their mothers. A certain bond becomes forged between father and son, a bond than helps both get through the hardships of life. The destruction of such a bond may prove to have potentially long-term traumatic effects on the young man, as he is left bitter and without appropriate guidance. This seems to be the case with the main character of Oes story. A possible resolution, however, presents itself at the arrival of a new born son an opportunity for the man deprived of a relationship with his father to mend his troubles by raising the child of his own in a healthy family atmosphere. But the main characters childhood trauma finds itself into his adult life. Unable to cope with this loss and still wanting to have know his parent, he resurrects his father through a biographical text. He then begins to take this recreation to an extreme and, perhaps subconsciously, begins to imitate his fathers final years of life. At this point he may be entertaining hope that if he follows through in his fathers last footsteps he will come to face the same demons his father did and discover the mysterious reason for his beloved parent&apo...

See below Coursework Example | Topics and Well Written Essays - 1000 words

See below - Coursework Example Bait and switch becomes unlawful when the seller is not able to or declines to offer the advertised commodity to the buyer, does not avail required quantity of the commodity to the customer, or fails to deliver or commit to deliver the commodity within a reasonable time after an order is placed. In the case however, there is no sale of goods scenario between the shop and the sales personnel and no advertisement at a low price with the aim inducing the other party to a more expensive product. Further, the commission rate does not relate to customers. The situation, therefore, does not identify an unlawful bait and switch (Emerson 253). Set 2- b The case involves a college scenario in which a worker discovered money during a mass clean up. The college offered lockers to students but decided to do a clean up before changing its allocation arrangement for efficient record keeping. Students were asked to clear their property from their respective lockers but cleaners found some things, ma inly old and discarded items, in the lockers. While cleaning, Frank, one of the workers, discovered a small paper bag and found cash amounting to $ 10000 in bills. The college has demanded for the money while frank claims right over the cash and it is believed that the cash could be related to drug sales. The matter to be determined in the case is potential issues for identifying the party with a right over the money and involves whether the money is lost, mislaid, or abandoned property, and the difference between the concepts. The concept of lost property is identifiable and offers a solution to the rightful owner of the money. A property is termed lost if the owner â€Å"negligently, carelessly, or inadvertently leaves it† at a place (Cheeseman 792). In the case, the owner of the cash, presumably a student, was negligent because the institution adviced students to clear all their property from the lockers. Even though owners of some lockers could not be identified, the scho ol is not the owner because it did not know of the property’s existence and could have removed it of notified cleaners of its existence. The concept of lost property that confers ownership rights to whoever discovers a lost property. The money is therefore a lost property and Frank gains ownership (Cheeseman 792). Set 3- a Jake and Kate are members of a limited liability company that is member managed. Jake is a member of a three-person management team while Kate is not. The two are however actively involved in the management and entered into a contract on behalf of the company, each placing $ 1000 as deposit but the management team refused to ratify the contract. Members of a limited liability company have rights and obligations of the members. As a member of the management team, Jake has a right to operate and create contracts on behalf of the company while Kate has no right to engage in any activity on behalf of the company. The two members however have rights to be indemn ified for payments made on behalf of the company. Both members have obligations to be loyal to the company, and to ensure duty of care to the company. In addition, Jake had an obligation to perform fiduciary duties (Cheeseman 662-665). Set 4- a Lorna operates a sole proprietorship business but the enterprise has a separate name, telephone numbers, and account number. She operates the business as a separate entity from her personal life and has stated that the business

Course journal Essay Example | Topics and Well Written Essays - 250 words

Course journal - Essay Example For every classroom to maintain order, the parties involved must have a common behavioural code. Students can not express themselves freely without rules, and the teachers have to inform the students from the beginning of the class on how they are expected to behave. The teacher should reinforce negatively any behaviour violating the set rules. Students are motivated differently, and the teacher should make sure that the lessons taught respect the interest and goals of each student. When discussing classroom matters both genders should be present regardless of the topic being taught. When discussing or asking question, the teacher must ensure that each student participates. After focusing on the classroom dynamics and the effects they cause, I have learned that they can be handled through considering the behaviour of the parties involved. After solving the classroom dynamics, students will be able to understand the teaching and the teacher will have an easy time in handling the students. Commitment is the key to success in each subject told in class, and both teacher and students must be

Studying Abroad in China Essay Example | Topics and Well Written Essays - 500 words

Studying Abroad in China - Essay Example It is believed this environment will provide a rich and diverse perspective applicable to a variety of circumstances, and has the added advantage of attracting other top students with which to interact and who have similar interest in experiencing the dynamic culture and creative atmosphere (Carnoy & Rhoten 2002). China is known today for its strong support of educational values based largely on its desire to become a respected political and economic world leader. The country and its leaders understand the critical importance of education's role in that achievement, and support that endeavor both financially and politically. China has many respected universities in all avenues of learning including fields of study in such disciplines as business management, technology, science, medicine, law, economics, literature, and political science. It's clear that education has played a major role in the recent economic development of China (Guo & Cummings 2005). In terms of cultural history, during the days of the Cultural Revolution, that initiative seemed to sidetrack educational initiatives.

Pros and Cons of Pharmaceutical Patents

Pros and Cons of Pharmaceutical Patents Pros and Cons of Pharmaceutical Patents Considering that patents were originally designed to protect the work of an individual, and that in the pharmaceutical industry it is usually the company that hold the patent rights, what is the theoretical justification of maintaining the current system. Consider only the US market and use models that address the issue from an economic perspective This essay concerns the advantages and disadvantages of patents in the USA. Broadly, two main arguments stem from the idea of patents in relation to the American pharmaceutical market. One is that, since patents were designed to give protection to the work of the individual the idea that patents are now used to confer rights on third parties such as pharmaceutical companies is a situation which is undesirable because it goes beyond how patents were originally intended to function. The second argument defends the rights of third parties such as pharmaceutical companies to be protected under patent laws on the basis that this function of a patent has evolved pragmatically and remains to be an important element of patenting rights law in the USA. Various economic arguments have been advanced in support of the later argument, whereas various ideological and economic arguments have been advanced to support the traditional interpretation of how a patent should function and in what circumst ances. This essay will consider these arguments in depth. As a prelude to this analysis however, the idea of a patent will be defined and explained, and there will be a discussion regarding models of patent functioning. A patent Patents are rights granted, endorsed and enforced by government[1]. The rights associated with patents are exclusive rights and these prevent others from selling, manufacturing, making, advertising or otherwise using the invention or idea over which an individual has a patent[2]. Grubb (1999) gives us the following definition of patents: ‘A patent may be defined as a grant by the state of exclusive rights for a limited time in respect of new†¦useful invention. These rights are in general limited to the territory of the state granting the patent, so that an inventor wishing protection in a number of countries must obtain separate patents†¦[3]’. Patents have been compared with property rights as patents effectively convey rights which are akin to property rights to the patent holder[4]. Importantly, in the context of this question, a patent or certain rights associated with it may be legally transferred to another[5]. The process of obtaining a patent involves compiling a detailed specification of the idea or invention which the patent is sought in respect of. This procedure makes it more clear what the patent holder will regard as an infringement of their patent rights. In the USA, this process of description and specification is referred to as the patent specification. This patent specification must comply with national patent laws. Attempts have been made to ensure that patent laws are applied with uniformity on an international level[6]. These attempts have been organised, in large part by the World Trade Organisation[7]. Why do patents exist in the pharmaceutical market? Without patents, there would be no incentive for inventors to divulge their ideas and inventions to the general public. Where inventors of drugs and pharmaceutical innovations are concerned; without the protection which patenting offers, there would be no incentive, firstly for the inventor to devote time and effort to the formulation of their invention, since others could so easily replicate it and secondly an absence of patenting could encourage inventors to protect their ideas through secrecy and non-disclosure[8]. Therefore, an absence of patenting laws can be tied indirectly with the thwarting of innovation and with the thwarting of the disclosure of technological advances to the general public[9]. Some advocates of patents have argued that the process of patenting contributes to the economy, since it encourages companies to invest in research and development[10]. The absence of patents imputes the converse of this rationale. The reason for this is that companies invest in research and development because the development of technological advancement can be productised and marketed; often generating huge profits for the company with successful research and development projects. Patenting makes this productisation process very profitable, since the patenting process ensures that others do not replicate the product concerned to gain a share of the potential profits[11]. This creates an incentive for companies to invest money in research and development and this investment leads to technological advancement[12]. The incentive would not exist without the protections which patents can provide. Critics of patenting processes also argue that patents encourage monopolies[13]. Companies, for example pharmaceutical companies who patent drugs can sell those drugs at quite high prices. The process of competition would ordinarily discourage this method of artificial pricing, but the operation of a patent can preclude most forms of competition[14]. Patents have also been critiqued given that they preclude competition even where another inventor has created the same or a similar product using independent methods. The theoretical justification for maintaining patents in their current form in the pharmaceutical market Patents are particularly important within the pharmaceutical industry in America. As explained above there are large costs involved in the research and development process. Conaway (2003) illustrates this: ‘The Pharmaceutical Research and Manufacturers of America, the pharmaceutical industry’s trade association, estimates that the U.S. pharmaceutical industry spent over $30 billion just on research and development in 2001†¦.In total, each new drug that makes it to market can cost half a billion dollars to develop†¦[15]’. As Conaway goes on to argue[16], this means that where innovations are discovered in the pharmaceutical industry, the profits which emanate from this have to be maximised to make the large levels of research and development investments worthwhile. These constraints are what make patents in the pharmaceutical industry so important, as without patents, technological innovations in the pharmaceutical field can be pirated, which in turn thwarts profit. How can this be reconciled with the idea that patents were intended to protect the work of the individual, which was the original function of a patent? The answer is that it does not have to be reconciled in this way, since patents continue to protect the work of the individual, albeit in a more complex way. To see how the current system continues to operate to protect the work of the individual one simply has to unravel the dynamics of corporate pharmaceutical processes and examine them more closely. As we have seen in the last section, the rights in patents are in many ways akin to property rights. These rights are transferable. Individual inventors may transfer, license or otherwise confer patent rights upon corporate pharmaceutical actors. This transfer benefits the individual inventor, since the individual can expect to be remunerated in exchange for the patent rights or in exchange for certain rights in patents. Therefore the current system continues to protect the work of the individual, albeit indirectly. Where an individual who works within industry invents a patentable idea, and they have invented it through the use of the research and development money/resources available from their employers or sponsors, the individual often waives their rights to claim an interest in the idea they create, since it would not have been possible to do this without the investment of the employer/sponsor. It may not be reasonable to expect a patent to operate to protect the work of the individual in these circumstances since the individual no longer has an individual claim to the invention. In these circumstances the patent may be held by the pharmaceutical company, as individuals can only legitimately expect to have an individual claim to the patent rights where the idea is the product of purely their own efforts and investment. In another indirect way however, this arrangement does operate to protect the work of the individual since, although the individual may have waived their rights to claim indi vidual patent rights, these individuals are often engaged in high income jobs. Another example of why there is a theoretical justification for the current system involving the protection of the rights of the individual in the pharmaceutical market is as follows. It is also often the case that inventors in the pharmaceutical industry in the USA want to concentrate their efforts on what they are good at, which involves the research and development of new drugs. The idea of patents which protect the work of individuals therefore still exists since many inventors wish to transfer their interest in the invention in exchange for remuneration. The inventor would not be remunerated were it not possible to transfer patent rights in this way. Therefore, the patent operates to protect the rights of the individual before the transfer occurs. It is surely reasonable to sanction the idea that the individual may then use this benefit in the way that he or she sees fit. This essay has discussed the pros and cons of patents in the pharmaceutical industry. It has explained the rationale behind economic models which advocate and repudiate the modern operation of patent rules and laws. However, this system works and although it represents a deviation from the original conception of patent law; pointing to this deviation in itself is not enough to effectively critique the transition. This is because patents continue to protect the work of the individual. This usually happens in a more indirect way, but this system has not disenfranchised the individual. Therefore systems of patent transfer and the processes where patents are used have evolved pragmatically and these processes continue to protect the interests of individuals, albeit in a more complex way. Bibliography Books ROBERT A. BLACKBURN, INTELLECTUAL PROPERTY AND INNOVATION MANAGEMENT IN SMALL FIRMS (Routledge 2003). MATTHIAS BRANDI-DOHRN, STEPHAN GRUBER AND IAN MUIR, EUROPEAN PATENT LAW: LAW AND PROCEDURE UNDER THE EPC AND PCT (Oxford University Press 1999). PHILIP J. CURTIS, THE FALL OF THE U.S. CONSUMER ELECTRONICS INDUSTRY: AN AMERICAN TRADE TRAGEDY (Quorum Books 1994). WAYNE CREWS AND ADAM THIERER, COPY FIGHTS: THE FUTURE OF INTELLECTUAL PROPERTY IN THE INFORMATION AGE (Cato Institute 2002). BOB DEMATTEIS AND ANDY GIBBS, ESSENTIALS OF PATENTS (Wiley 2003) PHILIP W. GRUBB, PATENTS FOR CHEMICALS, PHARMACEUTICALS, AND BIOTECHNOLOGY: FUNDAMENTALS OF GLOBAL LAW, PRACTICE, AND STRATEGY (Oxford University Press 1999). J. W. HARRIS, PROPERTY AND JUSTICE (Clarendon Press 1996). RICHARD T. HOLZMANN, INFRINGEMENT OF THE UNITED STATES PATENT RIGHT: A GUIDE FOR EXECUTIVES AND ATTORNEYS (Quorum Books 1995). VALENTINE KORAH, TECHNOLOGY TRANSFER AGREEMENTS AND THE EC COMPETITION RULES (Oxford University Press 1996). PAUL LERNER AND ALEXANDER POLTORAK, ESSENTIALS OF INTELLECTUAL PROPERTY (Wiley 2002). DUNCAN MATTHEWS, GLOBALISING INTELLECTUAL PROPERTY RIGHTS: THE TRIPS AGREEMENT (Routledge 2002) DUDLEY F. PEGRUM, THE REGULATION OF INDUSTRY (Richard D. Irwin 1949). WILLIAM HYDE PRICE, THE ENGLISH PATENTS OF MONOPOLY (Harvard University Press 1913). Article CARRIE CONAWAY, TOO MUCH OF A GOOD THING CAN BE BAD (Published at: > 2003). 1 Footnotes [1] PHILIP W. GRUBB, PATENTS FOR CHEMICALS, PHARMACEUTICALS, AND BIOTECHNOLOGY: FUNDAMENTALS OF GLOBAL LAW, PRACTICE, AND STRATEGY 3 (Oxford University Press 1999). [2] RICHARD T. HOLZMANN, INFRINGEMENT OF THE UNITED STATES PATENT RIGHT: A GUIDE FOR EXECUTIVES AND ATTORNEYS 11 (Quorum Books 1995). [3] PHILIP W. GRUBB, PATENTS FOR CHEMICALS, PHARMACEUTICALS, AND BIOTECHNOLOGY: FUNDAMENTALS OF GLOBAL LAW, PRACTICE, AND STRATEGY 3 (Oxford University Press 1999). [4] J. W. HARRIS, PROPERTY AND JUSTICE 3 (Clarendon Press 1996). [5] BOB DEMATTEIS AND ANDY GIBBS, ESSENTIALS OF PATENTS 21 (Wiley 2003) [6] MATTHIAS BRANDI-DOHRN, STEPHAN GRUBER AND IAN MUIR, EUROPEAN PATENT LAW: LAW AND PROCEDURE UNDER THE EPC AND PCT 11 (Oxford University Press 1999). [7] DUNCAN MATTHEWS, GLOBALISING INTELLECTUAL PROPERTY RIGHTS: THE TRIPS AGREEMENT 7 (Routledge 2002) [8] WAYNE CREWS AND ADAM THIERER, COPY FIGHTS: THE FUTURE OF INTELLECTUAL PROPERTY IN THE INFORMATION AGE 17 (Cato Institute 2002). [9] PHILIP J. CURTIS, THE FALL OF THE U.S. CONSUMER ELECTRONICS INDUSTRY: AN AMERICAN TRADE TRAGEDY xiv (Quorum Books 1994). [10] ROBERT A. BLACKBURN, INTELLECTUAL PROPERTY AND INNOVATION MANAGEMENT IN SMALL FIRMS 35 (Routledge 2003). [11] PAUL LERNER AND ALEXANDER POLTORAK, ESSENTIALS OF INTELLECTUAL PROPERTY 89 (Wiley 2002). [12] DUDLEY F. PEGRUM, THE REGULATION OF INDUSTRY 2 (Richard D. Irwin 1949). [13] WILLIAM HYDE PRICE, THE ENGLISH PATENTS OF MONOPOLY 1-10 (Harvard University Press 1913). [14] VALENTINE KORAH, TECHNOLOGY TRANSFER AGREEMENTS AND THE EC COMPETITION RULES 250 (Oxford University Press 1996). [15] CARRIE CONAWAY, TOO MUCH OF A GOOD THING CAN BE BAD 2 (Published at: > 2003). [16] CARRIE CONAWAY, TOO MUCH OF A GOOD THING CAN BE BAD 2 (Published at: > 2003).

Emily Dickinson Essay

A poem, sonnet, short story, and other kinds of literature all seem useless if no one has ever read it. The true value of words can only be best appreciated when their meaning reaches other people. Emily Dickinson, one of the authors renowned to have produced some the finest literary pieces, has touched the hearts of many people all around the world through her works. Even today, years after she passed away, her works and influence linger for generations to come. There is no better way to understand the present without knowing and tracing the remnants of the past. Emily Dickinson’s classics give people a better grasp of the kind of life that people lived during her time. Analyzing the writing style and the perspective of an author such as Dickinson will give the people a comparison of today and yesterday. Most authors write based on their experience or the surrounding environment, and studying these pieces of literature will provide a person with information about the author, his or her family, and daily living. Emily Dickinson’s father was a lawyer and her mother was a housewife. She was born to a wealthy family in Massachusetts and was blessed with good education. She was proved to be an introvert yet an intelligent student. She started writing shortly after she attended the Mount Holyoke Female Seminary (Famous Poets and Poems, 2009). Most of her works center on the issues of death, immortality, nature, and faith. She dedicated her poem entitled â€Å"Safe in their Alabaster Chambers† to her friend and fellow author Thomas Wentworth who participated in the Civil War (Famous Poets and Poems, 2009). â€Å"Because I Could Not Stop for Death† is also one of her famous and well-talked about poems. It obviously talks about death and the afterlife. Some of the controversial lines are the following: â€Å"Because I could not stop for Death, / He kindly stopped for me. / The carriage held but just ourselves / And immortality† (Dickinson, 2000a, n. p. ). In the poem, the author uses the point of view of someone who has experienced eternity to describe it. She illustrates her life’s journey through childhood, maturity, and old age. Contrary to most views, the author describes death as a gentleman who came to take her towards the afterlife. Death is one of the topics she chose probably because it was during her time when the Civil War erupted, and all her loved ones were dying, like her friend Wentworth. Experiencing the death of a loved one makes a person contemplate about it. Emily Dickinson also gave breath to the famous quote, â€Å"love is life† and â€Å"If I could stop one heart from breaking† (Dickinson, 2000b, n. p. ; Dickinson, 2000c, n. p. ). Love is the shortest most powerful word that ever existed. The author is correct when she said that â€Å"love is life† because its power transcends death (Dickinson, 2000c, n. p. ). During the 19th century, people fought hard for life and love. That is why most works coming from these times talk so passionately and deeply about it. â€Å"If I Could Stop One Heart from Breaking† is another classic that talks about what a person can do to help another being. She expounds further by saying that her life would not be in vain if she could help ease a person’s pain (Dickinson, 2000b). Life is too short to be wasted for selfish reasons, and as such, the life of an individual who takes the time to go an extra mile for others will not be in vain. Emily Dickinson’s works are priceless because they will never go out of style, and her words of wisdom can be applied all throughout the ages. She had a rough life, and she clearly made her point using her words. She is one of the most acknowledged and successful authors of all time not only because of her unique and classical perspective, but also because she succeeded in giving the people of today a peek of what it felt like to have lived and loved in the 19th century. References Dickinson, E. (2000a). Because I could not stop for death. The Complete Poems of Emily Dickinson. New York: Bartleby. com.Retrieved June 22, 2009, from http://www. bartleby. com/113/4027. html. Dickinson, E. (2000b). If I could stop one heart from breaking. The Complete Poems of Emily Dickinson. New York: Bartleby. com. Retrieved June 22, 2009, from http://www. bartleby. com/113/1006. html. Dickinson, E. (2000c). That I did always love. The Complete Poems of Emily Dickinson. New York: Bartleby. com. Retrieved June 22, 2009, from http://www. bartleby. com/113/3008. html. Famous Poets and Poems. (2009). Emily Dickinson Biography. Retrieved June 24, 2009, from http://famouspoetsandpoems. com/poets/emily_dickinson/biography.

Analysis of Environmental Issues and Economic Performance

Analysis of environmental issues and economic performance and population density Executive summary The main goal with the report was to analyse the relationship from 16 different countries on how, if any, CO2 emission per capita is getting affected by population density and GDP per capita by using descriptive statistics and regression. The conclusion is that CO2 emission per capita is affected by changes in GDP per capita and that population density has no significant relation to CO2 emission per capita. Introduction Global warming is one of the biggest problems in the international societies today.The politician keeps discussing how they can find solutions together to decrease the CO2 emissions worldwide. In this report we will try to examine if well-established countries have a higher CO2 emissions and we will examine how population density are affecting emission in our society today. Aim The aim with this report is first to examine the relationship with GDP per capita and CO2 emis sion and population density and CO2 emission. Then we will examine if high GDP per capita leads to higher CO2 emission per capita and if countries with low population density are polluting more than countries with high population density.Hypothesis 1. 1 I believe that a country with high GDP are more likely to have a higher CO2 emission per capita since a country with high GDP are more likely to have higher productivity achieved through higher energy use. We will then start with measuring the linear association between these variables. H0: ? 0 1 GDP? 0 (Correlation) H1: ? 0=? 1 GDP=0 (No correlation) Hypothesis 1. 2 I believe that a country with high population density are more likely to have a lower CO2 emission per capita since the inhabitants need travel shorter and less often.We will therefor measure the linear association for CO2 emission per capita and population density. H0: ? 0 2 pop. density? 0 (Correlation) H1: ? 0=? 2 pop. density=0 (No correlation) Main hypothesis We wan t to find out how much linear association the two variables has on CO2 per capita. This can be done with this model: CO2per capita = ? 0+ ? 1 GDP+? 2 pop. density+ ? H0: ? 1 GDP? 0 H1: ? 1 GDP=0 H0: ? 2 pop. density? 0 H1: ? 2 pop. density=0 We can then see how strong the association these two variables are against the dependent variable CO2 emission per capita. Further on we want to test the significance of these variables.Data and descriptive statistics The data (GDP per capita, CO2 per capita and population density) in this report is a sample of 16 different countries and are downloaded from the International Monetary Fund, US department of Energy and OECD. All the data are ratio scale and are continuous. Some potential problems with the associated data is: * Some countries may have a high productivity achieved by the efficient labour force and not trough higher energy use. Both ways of high productivity leads to higher GDP per capita, its unlikely to achieve it by efficient labo ur force, but it can occur. Some countries (e. g. Australia) may have low population density although they mainly have big populated cities since they have a large amount of landmass that is not suitable for life. * The different data is not from the same years. CO2 emission per capita is from 2004, population density is from various years and GDP per capita is from 2010. To get an idea of how the dataset looks like we need to use descriptive analysis. Mean: x=xn Median: x=n+12th S. D: sx=x2-nx2n-1 Sample variance: s2=x2-nx2n-1 Range=xh-xlFor Co2 per capita the mean is 9,285 and the median is 9,49, this will suggest that the data is normally distributed and we can see in the graph in the appendix that there are 8 countries on each side of the mean. The skewness is 0,71, since the number is positive it will imply that Co2 emission per capita is slightly skewed to the right. The mean (26226) and median (27407) for GDP per capita show that this data is normally distributed as well. We can also here see that there are 8 countries on both side of the mean. The skewness for GDP per capita is close to zero (0,08) and therefor the distribution is close to symmetric.For population density we have 10 countries underneath the mean. This will imply that the data is not perfectly normally distributed. We can also see that mean (151) and the median (118) differs a bit too much too be normally distributed. Since the mean is higher than the media it suggest that the mean is affected by the high extreme values in the distribution like South Korea. The skewness for population density is 0,94, this show that the distribution is skewed to the right. It is important to remember that the data sample is less than 30 and therefor it makes it difficult to determine if the data is normally distributed or not.In all the 3 different data’s we see that the range is high, this is due extreme values on both sides of the mean (countries in totally different stages when it comes to wea lth, industry, population, size and general development). The high spread within the distribution will therefor lead to and high S. D, it’s also important to notice that the sample is relative small and will not give a totally correct picture. Correlation First we will start with to calculate the Pearson correlation coefficient to measure the linear association between the two variables in hypothesis 1. 1 and 1. 2.After that we will test the significant of the correlation coefficient. The reason we will use the Pearson correlation coefficient instead of Spearman correlation coefficient is that the data are continuous and in ratio scale. sx=x2-nx2n-1 sy=y2-ny2n-1 sxy=i=1n(xi-x)(yi-y)n-1 rxy= sxysxsy t=r1-r2n-2~tn-2 For the calculation see table 1 and 2 in the appendix. The table and the graph 1. 1 show that there is a strong relationship between Co2 emission per capita and GDP (0,7319). In graph 1,2 and the table we see that Co2 and population density have a weak negative corr elation (-0,3118).Further on we will need to use a t-test in order to determine the significant of the correlation coefficient and to find out if we are going to keep or reject our hypothesis 1. 1 and 1. 2. critical value of t: t(n-2,? 2)=t(14,0. 25)=Â ±2,145 (with 95% confidence interval) The t value in the table shows that there is a significant relationship between Co2 emission per capita and GDP since 2,145

How To Use CoSchedule Without WordPress [DEMO] - CoSchedule

How To Use Without WordPress [DEMO] Everyone that has used with WordPress knows that the two work together seamlessly. Together, they  help you promote and work on your blog posts with ease. However, the functionality in does not stop there. What happens if you don’t work with WordPress? is also great as an all-in-one solution for managing whatever type of marketing you and your team happen to do. That includes blogging on non-WordPress platforms. Use ’s team workflow and project management tools to plan and manage your email campaigns, feature launches, events, videos, webinars and more! How to Use Without WordPress [Demo]Is The Perfect Tool No Matter What You Do Social Media Manager:  Use Social Campaigns to schedule all of your social media. Content Marketing Strategist:  With our Content feature, you have all of the tools to plan and manage newsletters and webinars. Marketing Project Manager:  Collaborate with your team to manage landing page launches, A/B testing designs for your website, or even create videos. Whatever your team does, you can manage it with the calendar. Recommended Reading: Try This Breakthrough Content Marketing Workflow For Your Team

The Theme of Love in Romeo and Juliet Essay Example

The Theme of Love in Romeo and Juliet Essay Example The Theme of Love in Romeo and Juliet Paper The Theme of Love in Romeo and Juliet Paper Heres much to do with hate but more with love This quotation from Romeo can in fact describe the whole play. The word more shows the power of love to overcome hatred. However, in Romeo and Juliet there are several different types of love demonstrated. For example, characters such as Mercutio can be seen using sexual innuendos and bawdy language. In the play, there is evidence of brotherly love, shown to Romeo by Benvolio; motherly love from the Nurse towards Juliet; and fatherly love shown by Friar Lawrence towards Romeo; a suitor who offers wealth and power, is shown in the character of Paris. On one hand there is Romeo and Juliet who show a very passionate and romantic form of love. Romeo and Juliets love is different from everyone elses thoughts. For them, marriage is completely based upon true love. Others, it may be for power, wealth and recognition.Romeo is one of the protagonists in the play. He comes across as a very romantic and mature teenager who feels the in the deepest l ove for Juliet who he met at Lord Capulets party. O she doth teach the torches to burn bright. What is her mother? These are his words to Nurse and her answer reveals that his to see if only love has come from his only hate.But this is not the first time Romeo was in love.He loves Rosaline in the beginning of the play because that is what he thinks is the manly thing to do. But later he falls in love with Juliet. But once he has set his eyes on her, he completely forgets about Rosaline. Romeo presents Rosaline as having wit and being strong, as she will not be hit with Cupids arrow(Act 1 scene 1, lines 203-204), she lives unharmed(line 205) which means secure against his advances is rich in beauty.Mercutios attitude towards love is very sarcastic; it is uses bawdy humour and innuendo. Mercutio is always twisting words so that they become rude. One innuendo he uses would beAn open-arse, thou poprin pear. Mercutio is not at all a the person who would show any sign of affection, but a person who would joke about love and feelings. He mocks Romeo when he hears about Romeos love for Rosaline. Sampson, Gregory and the Nurse all use bawdy humour, but Mercutio is the wittiest. this is the hag, when maids lie on their backs, That presses them and learns them first to bear, making them women of good carriage. This is she- He is constantly punning, this shows how he generally behaves. Mercutio does not provide much help to the love of Romeo and Juliet mainly because he doesnt know about their secret love, but even if he did know he is the kind of character who would mock. He thinks that Romeo is wasting his time with Rosaline, and mocks him.At the beginning of Act 2 Scene 3, Friar Lawrence thinks that Romeo. He treats Romeo like a son, as Friar has known him since he was born.Young son, it argues a distemperd head which means that Romeo, a young man should be getting sleep and shouldnt be disturbedBut where unbruised youth with unstuffd brain meaning Romeo shoudnt have a ny worries when going to sleep unlike an older man like Friar Lawrence that stay awake with worries.Friar Lawrence is happy when Romeo says I have forgot that name when he is asked about Rosaline. Young Romeo then tells Frair Lawrence that he is certain he loves Juliet. Friar Lawrence then goes to mock Romeo by sayingNot truly in their hearts, but in their eyes Friar Lawrence does not believe Romeo is really in love, but only cares about their appearance i.e. their looks. Friar Lawrence shows love in this scene towards Romeo by taking great interests in what he is doing, but also by doing the type of things a father would do. The sweetest honey is loathsome in his own deliciousness The Friar says this to Romeo suggesting that anticipation is more than what it turns out to be.Friar Lawrence marries the couple and tries to help them whenever possible. He wants the best for them and thinks that if they marry then possibly the feuding will end; In one respect Ill thy assistant be: for t his may so happy prove, to turn your households rancour to pure loveThe Nurse in Romeo and Juliet is a character who is treats Juliet as her own child. She has always been looking after Juliet since she was a baby. Even though Juliets real mother is Lady Capulet, she does not seem to be so interested in her. People only hired people like the Nurse if they were very wealthy and powerful. Juliet and the Nurse are closer to each other than Juliet and lady Capulet have ever been. The nurse has a blunt attitude towards love and sex, but s affectionate and loving woman who wants Juliet to be happy. In the beginning, the nurse aids Juliets love for Romeo but in the end she tries to persuade Juliet to marry Paris.Old Capulet has a certain type of love towards his daughter Juliet; he has never really bonded with her a lot. Capulet was saying just before how his daughter is really young to be married and soon marrd are those so early made but Paris is arguing and saying that there are girls y ounger than Juliet that have got married. This means that Capulet, as a concerned father thinks those who get married too young could end up being hurt, and if Juliet does not choose Paris as the one she loves, he should love her anyway. I think he shows a caring side here because he is worried about the age of Juliet. He also says if Juliet picks Paris out as someone she loves then Capulet will agree. When the audience hear Lord Capulet in act 4, scene 5 and act 5 scene 4 they would be shocked because due to his sudden reaction when he hears that Juliet refuses to marry Paris. He is so angry that he cant keep his feelings in.Benvolio is Romeos cousin, and is also one of his closest relatives. He definitely shows a very caring character treating Romeo with respect, as if he was his brother. He is always advising Romeo what to do. Be ruld by me, forget to think of her, by giving liberty into mine eyes, examine other beautiesTybalt is part of the Capulet family and is very protective over what his family represent. He is willing to fight for his life, as we can see with an incident occurring with Romeo. When Tybalt realises that his most hated enemies are attending their party, he goes straight to the head of the house (Capulet) and complains he wants them to leave at once. Tis he, that villain Romeo. Capulet considers the ideas of Tybalt but realises that there will be an uproar and the party will most likely be spoilt. Content thee, gentle coz, let him alone, A bears him like a portly gentlemanParis is the man whom Capulet wants Juliet to marry. Paris explains his feelings for Juliet to Capulet. It seems that Paris does love Juliet because when Romeo kills him he asks to be put in her tomb, If thou be merciful, Open the tomb, lay me with Juliet.In conclusion, the play of Romeo and Juliet, shows many different types of love. Romantic and true love compared with courtly unrequited love and the sexual love of Mercutio. It also compares the fatherly love of the Fr iar with that of Capulet and the motherly love of the nurse with that of Lady Capulet. Benvolio and Tybalt meanwhile illustrate brotherly love and the extreme love of the family name. In the play, it is less to do with love and more about wealth and family status. In act 5, scene 3, Romeo resolves to kill himself that night in Capulets monument. I think this is a brave decision, because it shows the depth of his love for Juliet. It is extremely romantic act this love feel I, that feel no love in this. The Theme of Love in Romeo and Juliet Essay Example The Theme of Love in Romeo and Juliet Essay The Theme of Love in Romeo and Juliet Essay Essay Topic: Romeo and Juliet William Shakespeare presents love in different forms. He presents loving family loyalty whenever rivals brawl to protect family honour. Baz Luhrmann sets the civil brawl in a petrol station – unlike Shakespeare’s setting – symbolising the situation’s volatility; Tybalt ignites petrol by dropping his cigarette, thus representing the spark that ignites the brawl. Shakespeare later shows Tybalts strong family loyalty: â€Å"Now by the stock and honour of my kin, to strike him dead I hold it not a sin. † Tybalt must passionately love Capulets, to risk his life and kill someone, for family honour. Shakespeare portrays love between rivals when Lady Montague commands Montague: â€Å"Thou shalt not stir one foot to seek a foe † thus protecting Capulets. Capulet protects Romeo from Tybalt: â€Å"I would not for the wealth of all this town Here in my house do him disparagement;† Shakespeare’s Romeo was uninvited, so Capulet protecting him suggests stronger love between rivals than depicted in Luhrmann’s film. Shakespeare and Luhrmann present paternal love when Romeo’s parents fret about him and when Capulet protects Juliet from an arranged marriage. Unrequited love features between Romeo and Rosaline then Paris and Juliet. â€Å"Out of her favour where I am in love†, shows Rosaline does not reciprocate Romeo’s love. Romeo’s unnatural, oxymoronic imagery: â€Å"loving hate heavy lightness cold fire † presents unrequited love as confusing and unnatural. Paris’ unrequited love for Juliet emphasises the strength of her love for Romeo, because Juliet loses everyone who loves her, rather than losing him. She loses Capulet: â€Å"you shall not house with me† Lady Capulet: â€Å"I have done with thee and nurse: †Romeo’s a dishclout to him†. In Shakespeare’s play, Paris dies: â€Å"I am slain † and Friar Lawrence abandons Juliet: â€Å"I dare no longer stay †, making Romeo and Juliet’s love seem stronger than in Luhrmann’s film. A shared sonnet of lovers’ prose at the party makes their romantic love and connection appear strong. Luh rmann uses white to symbolise strong love: whenever with Romeo, Juliet wears white, emphasising the strength of their love in a way Shakespeare does not. Shakespeare and Luhrmann show love’s evolution; I cited how Capulet’s paternal love for Juliet become fury, whilst Romeo and Juliet’s love evolves from superficial to sacrificial. This tragic contrast between Juliet’s love for Romeo deepening, but her family’s love becoming rage, emphasises hate’s connection to love. Initially, Romeo appears focussed on looks shown by extravagantly hyperbolic description of beauty. Later, natural imagery reflects their natural love: â€Å"This bud of love, by summer’s ripening breath, May prove a beauteous flower Ultimately, both commit suicide, to be together, showing their love has become deep and sacrificial. Whilst Luhrmann places a fish tank between Romeo and Juliet, symbolising separation – caused by family enmity – forcing them to yearn, but never be together, even though their love evolves, Shakespeare shows that family enmity causes separation, when Romeo and Juliet die and family enmity, and therefore separation, disintegrate: â€Å"O brother Montague, give me (Capulet) thy hand. † After the civil brawl, Romeo says: â€Å"Here’s much to do with hate but more with love. Implying brawls are caused by Benvolio loving Montagues and protecting family honour. Tybalt reinforces this: â€Å"Now by the stock and honour of my kin, to strike him dead I hold it not a sin. † This shows familial love engendering hatred for the rival family. Upon realising Romeo’s name, Juliet says: â€Å"My only love sprung from my only hate † showing love’s relationship with hate. In Shakespeares play unlike Luhrmanns film Paris and Romeo fight because they love Juliet, so love and hate are more intertwined. In Shakespeare’s death scene, Romeo says: â€Å"Forgive me cousin (Tybalt)†, showing that, although Romeo hated Tybalt for killing Mercutio, love for Tybalt vanquished hate for him, depicting love as a stronger force; Shakespeare shows love conquering hatred again, when love replaces family enmity: â€Å"O brother Montague, give me (Capulet) thy hand. † In Luhrmann’s film, love never conquers hatred, so is less dominant. Upon hearing of Juliet’s death, Romeo recognises fate or ‘stars’ control him: â€Å"I defy you stars†, Shakespeare means Romeo will kill himself, thus defying his fate, which Romeo believes is to lose Juliet. World-wearied flesh† and â€Å"Shake the yoke of inauspicious stars† shows Romeo cannot live without Juliet, so encourages fate to pull him faster towards death and his fate. Romeo predicts a tragic outcome of the party: â€Å"Some consequence yet hanging in the stars†. â€Å"He that hath steerage of my course Direct my sail † shows a conscience controls his fate. After killing Tybalt, Romeo personifies this conscience as ‘Fortune’: â€Å"I am fortune’s fool † suggesting Fortune betrayed him. Fate has such control, the prologue predicts the tragedy: â€Å"From forth the fatal loins of these two foes A pair of star-crossed lovers take their life ; â€Å"fatal loins† shows Death’s and Fate’s involvement from birth; â€Å"star-crossed lovers take their life† reinforces this, because fate made them meet and commit suicide. Luhrmann’s use of a newsreader as the choric voice establishes the modern setting; when Friar Lawrence repeats the prologue, Luhrmann emphasises his crucial role in their fates, in a way Shakespeare does not. Death’s central role extends beyond the prologue. Death caused the tragedy: Mercutio’s death led to Tybalt’s death, which led to Paris’s and Romeo’s deaths, which resulted in Lady Montague’s and Juliet’s deaths. Love is also a contributing factor in Shakespeare’s play, but less so in Luhrmann’s film; killing Tybalt, Paris and himself are impulsive actions, caused by love – for Mercutio and Juliet – which Romeo later regrets. Neither Paris’s death nor the quotation: â€Å"Forgive me cousin† occur in Luhrmann’s film; instead, Romeo’s progress towards Juliet and his death appears measured and calm. These differences suggest Luhrmann’s tragedy was not caused by love-induced impulsive actions; so Shakespeare’s play suggests love and death caused the tragedy, whereas Luhrmann’s film suggests death is the only cause. On the other hand, Romeo is measured and calm in Luhrmann’s film, because there is no urgency, whereas in Shakespeare’s play, the Page causes urgency: â€Å"I will go call the watch†, which could suggest the suicide is more to do with desperation than love, suggesting love is more dominant in Luhrmann’s film. Shakespeare also links death to love, by linking the banquet where Romeo and Juliet fall in love to the death scene. Before dying, Romeo kisses Juliet: â€Å"Thus with a kiss I die † and Juliet kisses Romeo: â€Å"I will kiss thy lips † Shakespeare links these kisses to their first kisses, emphasising that love caused their deaths. In Luhrmann’s film, Romeo takes drugs before the party: â€Å"Thy drugs are quick † this is also his last line before dying, hinting that the banquet where they fell in love caused their deaths; this means love and death are intertwined closer than in Shakespeare’s play, where Romeo takes no drugs before the party. Love and death are also connected in Shakespeare’s play, by contrasting light and dark, when Romeo describes the brightness of his lover: â€Å"her (Juliet’s) beauty makes This vault a feasting presence full of light†, then the darkness of the deathly tomb: â€Å"This place of dim light†. In Luhrmann’s Balcony scene, light symbolises Juliet and love, but there is no contrast between her light and the dark of the tomb; weakening the connection between light and dark. The link between love and death is further emphasised in Shakespeare’s death scene, when Juliet lovingly describes means of killing herself: â€Å"Happy dagger† and â€Å"Friendly drop†. This shows Juliet would love to die and emphasises the connection between love and death; because, in Luhrmann’s death scene, she only says: â€Å"Friendly drop†, the connection between love and death appears weaker. Romeo personifies Death in the death scene: â€Å"Death, that hath sucked the honey of thy breath†, identifying Death as a conscience. He then ponders why Death took Juliet: â€Å"Shall I believe that unsubstantial Death is amorous And keeps Thee here in the dark to be his paramour? † This rhetorical question suggests Death killed Juliet because he loved her; this quotation and the next emphasise links between love and death. â€Å"Seal with a righteous kiss A dateless bargain to engrossing Death † means when kissing Juliet, Romeo seals a bargain that he would die for her love.

Business Policy and Strategic Management Essay Example | Topics and Well Written Essays - 500 words - 1

Business Policy and Strategic Management - Essay Example Special alert control is more straightforward to explain. A special alert control is the thorough, and often rapid, reconsideration of the firm’s strategy because of a sudden, unexpected event (Pearce II and Robinson, â€Å"Chapter 13: Strategic Control† Slide 13-10). The economic and financial recession of 2008 greatly affected Starbuck’s key market segments in America and Europe. Surprisingly, the Asian markets were fairly more stable and have continued to grow. Starbucks executives must have been rued that they had not expanded more rapidly globally because they would have been able to balance their portfolio with the Asian outlets if they were many enough. Premise control is designed to check systematically and continuously whether the premises on which the strategy is based are still valid (Pearce II and Robinson, â€Å"Chapter 13: Strategic Control† 13-8). From the lessons learned through the recession, consumer behavior in the Western world is b ound to change, even if only by a small degree. This constituency of â€Å"changing† consumers includes Starbucks’ market segment and therefore the organization will have to redefine who their new target market is, and what their new behaviors are. This may call for, probably, a change of direction in the new products that the company will produce in future.

The British Empiricists and Kant's Ethics Essay Example | Topics and Well Written Essays - 500 words

The British Empiricists and Kant's Ethics - Essay Example First, because of the theory of conatus, painful things happen to us because of external and not internal causes. And second, passive emotional states or passions, arise only from inadequate ideas – anger, fear, hatred, occur because of ignorance or incomplete understanding of their external causes. Therefore, in so far as we have an adequate idea of our emotions and their causes, we will not be subject to passions. The British empiricists all believe that knowledge is derived from experience alone. This aspect of arriving at knowledge seems quite interesting from the point of view of Locke, Berkley, and Hume. For Locke, our mind is a blank and clean slate, which he calls â€Å"tabula rasa.† Thus, all ideas and knowledge can only come to us and are founded upon experience alone. On the other hand, for Berkeley, all that we ever know are the qualities of an object that our faculty of vision is capable of sensing. Hence, it implies that any given object is the summation of its perceived qualities. Lastly, Hume sets out to achieve the limits of our knowledge. Herein, as far as knowledge is concerned, we are limited to our impressions and their corresponding ideas, which manifest in constant conjunction through experience. We have no way of knowing what causes them. For Hume, if an idea has no corresponding impression, then it is meaningless, that is, it does not exist. Kant’s ethics distinguishes between â€Å"acting in accordance with duty† and â€Å"acting for the sake of duty.† The latter are actions that have moral worth, while the former has no moral worth. Moreover, Kant explains another way of determining whether an action is morally good or not. This is presented in The Categorical Imperative. This principle states that before I will a certain mode of conduct, I should see to it that my subjective course of action could be universalized as a moral legislation. If my desired act involves certain contradictions, then my act cannot qualify as  a moral law and must be rejected. However, if it is devoid of contradictions then, it can be morally acceptable.  Ã‚  

Revison of paper Essay Example | Topics and Well Written Essays - 1250 words

Revison of paper - Essay Example ormational Leadership in the Public Sector: Does Structure Matter,† discusses whether or not transformational leadership has a place in the public sector. C.R. Emery and K.J. Barker focus their study on the nature of job satisfaction and employee attitude in relation to the different leadership styles in the 2007 article â€Å"The Effect Of Transactional And Transformational Leadership Styles On The Organizational Commitment And Job Satisfaction Of Customer Contact Personnel.† Finally, â€Å"An Empirical Study of Leader Ethical Values, Transformational and Transactional Leadership, And Follower Attitudes toward Corporate Social Responsibility,† by K.S. Groves and M.A. LaRocca (2011), offers another perspective on the outcomes of the different leadership styles. Transactional leadership has a simple goal; maintain the status quo and overseeing the normal flow of the tasks at hand. They often use incentives or a reward system as a means to motivate their staff to work to the best of their abilities. However, transformational leadership is rather different. This sort of leader does not rely simply on hand and mouth incentives to accomplish day-to-day tasks; they inspire, encourage, and motivate their staff by altering their perspectives and assumptions about their job and importance. While transactional leadership may spawn acceptable results, transformational leadership can have a more profound long term effect on the behaviours and attitudes of the employees (Wright & Pandey, 2010). For example, transactional leaders gain company loyalty and dedication with rewards, but what happens when those rewards stop; this will also end the positive behaviours and attitudes of the staff. Those led by a transformational leader will maintain that needed loyalty based on principle and not upon rewards. Wright and Pandey’s primary question focused upon whether are not there is a presence or place in the public sector for transformational leadership? This is relevant,

Piggy Essay Example for Free

Piggy Essay Piggy was the most technical and constructional boy in his group. Piggy represented technology, which must be built upon the basis of order of civilization. Under Ralph’s unstable rule, Piggy’s words were not listened. Because things that directly affect their daily life, such as safe food and concern of monster, were more important than hopes to be rescued, people overlooked Piggy’s opinions. Under barbarian society, technology was never used for its adequate purpose. When power takes over order, Piggy was abused frequently, for he was not an important source of dictator’s interest. Piggy frequently argued about Jack’s decisions, and, someday, Piggy would harm dictator’s position, with his practical methods to be rescued. First of all, Piggy had many useful items and smart idea to use them wisely for everyone. His glasses were the only method to make signal to outside of the island. He guaranteed warm, safe night and food as well. While superstitious rumor were merged from each boy, Piggy suggested another signal on the beach. By his death, he remembered his initial goal, to be rescued, while other boys were fallen in the lawless human nature. His actions were not only for himself, but also for everyone. As being a vestige of lost human civilization, he tried to remind boys the hope of being rescued, and to be organized. However, Piggy’s opinions were not convincing to uncivilized boys, who wanted plans that can make improvements in their lives immediately, but not a preparation that would gradually lead them toward better outcome. Second of all, Piggy had no leadership, because he was physically not appealing, and was not clever enough to send his messages explicitly. He had no interest in playing with other boys, so he did not have any friend, who could support his opinion. He spoke out his opinion regardless of others’ when something does not work in his mind. Most of conversations Piggy had were scolding others, like adult disciplining children. Having anything that would return other boy’s minds, Piggy became an irritant to other boys. Later, he was disregarded by other boys. Therefore, as he was disregarded, his saying also had only a little power. If only he showed his politeness and diligence like an adult, boys would have relied on Piggy. Last of all, Piggy developed plots by making a new topic in the group. He was a strong supporter of Ralph; accordingly he deepened the conflict between barbarism and civilization. He suggested practical and reasonable opinions that deserve to be praised in the civilized society. However, he was deserted and ignored by barbarism. In the correspondence with the theme, Piggy amplified the bad aspect of barbarism. Every boy was adapted in civilized world, but possessed savage instinct as well. Piggy did the job of the symbol of vestige of civilization after barbarism overwhelmed civilization. Golding advanced the theme with Piggy, by showing reckless behavior of boys, pretending to be civilized, but illustrating barbarism. Piggy was outstanding in thinking, but poor in eloquence. He deserves to be praised that Piggy did not care of other’s ungrounded blames, so he suggested his proper opinions. However, it is definitely wrong that Piggy didn’t consider other’s mind. However, Golding used Piggy in a sense that how people these days in a civilization may not care for others’ feelings and be selfish, but smart and effective in other way.

Langston Hughess poem Theme for English B :: English Literature

Langston Hughes's poem Theme for English B is a complicated piece, which is able to stimulate the mind of any person that gives it a chance. Langston Hughes's poem Theme for English B is a complicated piece, which is able to stimulate the mind of any person that gives it a chance. This poem touches on the ever present topics of racism, commonality and differences, with insights on how people are so frequent to prejudge others without even knowing their name. Racism is still present today, even most who would not consider themselves raciest have used some sort of raciest remark or gesture. Racism does not only affect a person with more or less melanin, but also those of a different creed or religion. Many people use everyday slang which contains some sort of derogatory meaning. With the ongoing effort of individuals as well as organizations most hope that our home, our planet, will progress into the all accepting society that is has the potential to become. This poem has made me contemplate all that our country is, and the right to a fair and equal life that we all deserve. With the giant steps we have taken over the past century, I know that we are on the right track. People must realize that we are all the same, except for the melanin concentration in our skin. In fact it has been recently proven through DNA science that a person of African decent in America is more closely related to a Caucasian in America then another African-American. I found this to be amazing and proof of just how close we all our. I am as well as everyone that I know, are guilty of making prejudgments on people without even knowing a thing about them. Whether it is the clothes one wears or the parlance they use, all of use have thought a certain way about a person just from that first impression. This is not a just an American characteristic, in fact in England one could be thought of as smarter and even better looking if

Generally Accepted Accounting Principles and Balance Sheet

F? 151. Assets become liabilities when they expire. F152. Revenue results from collection of accounts receivable. F153. A company’s fiscal year must correspond to the calendar year. T154. Accounting periods should be of equal length to facilitate comparison between periods. T155. When there is no direct connection between revenues and costs, the costs are systematically allocated among the periods benefitted. T156. Applying accrual accounting results in a more accurate measurement of profit for the period than does the cash basis of accounting. F157. Adjusting entries affect cash flows in the current period.T158. Revenue cannot be recognized unless delivery of goods has occurred or services have been rendered. F159. Accrual accounting recognizes revenues and expenses at the point that cash changes hands. F160. A deferral is the recognition of an expense that has arisen but has not yet been recorded. T161. Adjusting entries are useful in apportioning costs among two or more acc ounting periods. T162. An adjusting entry includes at least one balance sheet account and at least one income statement account. T163. Recording incurred but unpaid expenses is an example of an accrual. F164.If all transactions were originally recorded in conformity with GAAP, there would be no need for adjusting entries at the end of the period. T165. Every adjusting entry must change both an income statement account and a balance sheet account. F166. When the reduction in prepaid expenses is not properly recorded, this causes the asset accounts and expense accounts to be understated. T167. Accumulated depreciation may be referred to as a contra-asset account. T168. The adjustment to record depreciation of property and equipment consists of a debit to depreciation expense and credit to accumulated depreciation.T169. When services are not paid for until they have been performed, the accrued expense is recorded by an adjusting entry at the end of the accounting period. T170. The amou nt of accrued revenues is recorded by debiting an asset account and crediting an income account. F171. Acquiring a computer for cash is just exchanging one asset for another and will not result in an expense even in future periods. F172. A decrease in an expense account is the equivalent of a decrease in owner’s equity. F173. Accrued revenue is a term used to describe revenue that has been received but not yet earned. T174.Book value is the original cost of a building less depreciation for the year. F175. The adjusting entry to allocate part of a cost of a one-year fire insurance policy to expense will cause total assets to increase. T176. The adjusting entry to recognize earned commission revenues, not previously recorded or billed will cause total assets to increase. F177. The adjusting entry to recognize an expense which is unrecorded and unpaid will cause total assets to increase. T178. The adjusting entry to recognize earned revenues which was received in advance will ca use total liabilities to decrease.F179. The maximum period covered by a worksheet is 6 months. T180. Withdrawals is recorded in the Balance Sheet debit column of the worksheet. F181. The Owner’s capital account is shown in the Income Statement credit column in the worksheet. F182. The Owner’s withdrawal account will not appear on an adjusted trial balance on the worksheet. F183. Accumulated depreciation appears on the income statement. T184. The worksheet is used to pull together up-to-date account balances needed to prepare the financial statements. F185.Financial statements are prepared from the adjusted trial balance of the worksheet. F186. Because adjusting entries are recorded on a worksheet, they do not need to be journalized or posted. T187. A loss occurs when there are more expenses than revenue. T188. If revenue and expenses were equal for an accounting period, the result would be neither profit nor loss. T189. The worksheet is not presented with the financial statements. T190. The third step in worksheet preparation is to enter the adjusted account balances in the adjusted trial balance column.T191. The worksheet is a convenient device for completing the accounting cycle. T192. After all necessary adjustments are entered in the worksheet, the two adjustment columns are totaled to prove the equality of debits and credits. F193. Income and expense accounts are moved to the balance sheet columns of the worksheet. F194. Assets, liabilities capital and withdrawal accounts are extended to the income statement column of the worksheet. T195. The balance of the Unearned Revenues account will appear in the balance sheet credit column of the worksheet. F196.The balance sheet credit column of the worksheet usually contains only the liability and equity accounts. F197. Where the income statement column of the worksheet are totaled the excess of debits over credits is called profit. F198. The totals of the balance sheet columns of the worksheet will usually be the same as the totals appearing in the formal balance sheet. T199. The last step in the worksheet preparation is to enter the profit and loss figure as a balancing figure in the income statement and balance sheet columns. T200. The worksheet helps the accountant discover existing posting and calculation errors.T201. If an asset has been carried to the debit column of the income statement and a similar error occurred involving income or liabilities, the worksheet may appear to be correct but the profit figure is actually misstated. F202. Financial statements are confidential documents which are available only to the owner of the business. T203. The focal point of the accounting cycle is the financial statements. T204. The income statement shows the types and mounts of revenues and expenses for the accounting period. F205. The excess of expenses over revenues is called loss. F206.Expenses are increases in equity caused by the entity’s income-generating activities. F 207. Cash loaned from a bank constitutes income. F208. The statement of changes in equity uses only the profit figure from the income statement to explain the change in equity. T209. The balance sheet provides the financial statement user the type and amount of each asset, liability and capital account at a particular date. T210. The balance sheet is prepared based on the final equity balance in the statement of changes in equity. F211. The account form of balance sheet shows assets, liabilities and equity in a vertical sequence.T212. Financial flexibility is the ability to take effective actions to alter the amounts and timings of cash flows so that it can respond to unexpected needs and opportunities. T213. Solvency refers to the availability of cash over the longer term to meet financial commitments as they fall due. T214. Liquidity refers to the availability of cash in the near future after taking account of the financial commitments over this period. T215. An income statement r efers to the specified period while a balance sheet shows the financial position of the entity at a particular date. T216.Cash flow statement reports the amount of cash received and disbursed during the period. T217. Notes to financial statements include narrative descriptions or more detailed analyses of amounts shown on the face of the balance sheet, income statement, cash flow statement and statement in changes in equity. T218. Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an enterprise in preparing and presenting financial statements. F219. The purchase of an equipment is an example of a financing activity. T220. Buying and producing goods and services are examples of operating activities.T221. The purchase of land is an example of an investing activity. F222. Paying taxes to the government is an example of financing activity. T223. Financial position may be assessed by referring to the balance sheet. T224. The statement in c hanges in equity discloses the withdrawals during the period. F225. The heading of the income statement might include the â€Å"As of December 31, 2011. † T226. The balance sheet is also known as the statement of financial position. T227. The statement of cash flows discloses significant events related to the operating, investing and financing activities of the business.T228. The statement of changes in equity relates the income statement to the balance sheet by showing how the owner’s capital account changed during the accounting period. F229. The account Commissions Earned would appear on the balance sheet. F230. The account Wages Payable would appear in the income statement. T231. Financial statements cannot be prepared correctly until all the accounts have been adjusted. F232. A worksheet is more useful for a small company than a large one. T233. Working papers provide a written record of the work performed by an accountant or auditor. T234.The worksheet is a type of accountant’s working paper. F235. The amount for owner’s withdrawal will appear in the income statement column of a worksheet. T236. The adjusted trial balance columns of the worksheet are prepared by combining the trial balance and adjustments column. T237. When the Income Statement columns of the worksheet are initially footed, they should be out of balance by the amount of profit and loss. F238. When the balance sheet columns of the worksheet are initially footed, they should be in balance. F239. The worksheet should be prepared after the formal financial statements have been prepared.T240. An important use of the worksheet is an aid in the preparation of financial statements. 241. The worksheet is prepared after the formal adjusting and closing entries. 242. On a worksheet, the balance of the owner’s Capital account is its ending amount for the period. 243. The amount placed opposite the owner’s Capital account in the Balance Sheet columns of the w orksheet is the amount to be reflected for owner’s Capital on the Balance Sheet. 244. The balances of the Accumulated Depreciation accounts will appear on the credit side of the worksheet’s Balance Sheet Columns. 245.The balance sheet may be prepared by referring solely to the Balance Sheet columns of the worksheet. 246. When adjusting entries are entered onto a worksheet, it is not necessary to record them in the general journal. 247. Total assets, total liabilities and owner’s equity on the balance sheet are the same as the totals of the Balance Sheet columns on the worksheet. 248. The amount of owner’s withdrawals can be found on the worksheet. 249. After the adjusting and closing entries have been recorded and posted, the general ledger accounts that appear on the balance sheet have no balances. 250.General account balances agree with those in the financial statements even before adjusting and closing entries are recorded and posted. 251. The income s ummary account is used to close the income and expense accounts. 252. The balance of the owner’s Capital account represents the cumulative net result of income, expense and withdrawal transactions. 253. Closing entries clear income and expense accounts at the end of the period. 254. The post-closing trial balance contains asset, liability, withdrawal and capital accounts. 255. The final trial balance is called a post-closing trial balance. 56. A reversing entry is a journal entry which is the exact opposite of a related adjusting entry made at the end of the period. 257. To simplify the recording of regular transactions in the next accounting period, all adjusting journal entries are reversed. 258. Post-closing trial balance tests the equality of the accounts after adjustments and the closing entries are posted. 259. Trial balances are prepared to ensure that no entries have been omitted. 260. In the accounting cycle, closing entries are prepared before adjusting entries. 261 .In the accounting cycle, information from source documents is initially recorded in the journal. 262. Nominal accounts are reduced to zero by closing entries. 263. Closing entries deal primarily with the balances of real accounts. 264. The only accounts that are closed are the income statement accounts. 265. Closing entries result in the transfer of profit or loss into the owner’s Capital account. 266. After all closing entries have been entered and posted, the balance of the income summary account will be zero. 267. Depreciation Expense-Building is a permanent account. 68. Supplies expense is a temporary account. 269. A revenue account is closed with a credit to the revenue account and a debit to income summary. 270. An expense account is closed with a debit to the expense account and a credit to income summary.271. Income Summary is closed with a debit to income summary and a credit to the owner’s Withdrawals account. 272. When profit or loss is exactly zero, one of the usual closing entries will be avoided. 273. The Income Summary account appears in the income statement. 274. Temporary accounts are also known as real accounts. 75. During the closing process, revenues are transferred to the credit side of the Income Summary account. 276. During the closing process, expenses are transferred to the credit side of the Income Summary account. 277. All nominal accounts must be closed before the Income Summary account can be closed. 278. The post-closing trial balance will have fewer accounts than the adjusted trial balance. 279. The balances of all accounts that appear on the balance sheet are the same on the adjusted trial balance as they are on a post closing trial balance. 280.There is sufficient information on a post-closing trial balance to prepare an income statement. 281. The post-closing trial balance will contain only real accounts. 282. The Income Summary account will appear on the post-closing trial balance. 283. There is sufficient info rmation on a post-closing trial balance to prepare a balance sheet. 284. There is sufficient information on a post-closing trial balance to prepare a statement of changes in equity. 285. If the post-closing trial balance does not balance, then the error/s definitely occurred at some point during the closing process. 86. The adjusting entries involving Rent Receivable and Salaries Payable could be reversed. 287. The adjusting entries involving Depreciation Expense-Building and Supplies Expense could be reversed. 288. A reversing entry will include either a debit to a revenue account or a credit to an expnseaccount. 289. Reversing entries are never required. 290. Reversing entries can be made for deferrals but not for accruals. 291. Reversing entries are made to correct errors in the account. 292. The purpose of reversing entry is to simplify the bookkeeping process. 293.Adjusting entries are all dated as at the first day of the new accounting period. 294. Closing entries can be prepa red by referring solely to the income statement columns of the worksheet. 295. The chart of accounts for a merchandising entity differs from that of a service entity. 296. The difference between revenue from sales and cost of sales is operating income. 297. For cash sales, the operating cycle is from cash to inventory to accounts receivable and back to cash. 298. The bill of lading is a document prepared by the seller detailing the terms of delivery. 99. A validated deposit slip indicates that cash and checks were actually deposited. 300. Discounts offered to the buyer to encourage early payment are trade discounts. 301. Cash discounts are called purchase discounts from the buyer’s viewpoint. 302. The sales discounts account is a contra-income account and will have a debit balance. 303. A credit term of 2/10 n/30 means that the buyer may deduct 3% from the invoice if payment is made within 10 days from the end of the month. 304. Purchases return and allowances is a deduction from purchases. 305.The cost of merchandise purchased during the period is determined by subtracting from the net purchases the amount of transportation costs incurred during the period. 306. The purchase of equipment not for resale should be debited to the purchases account. 307. If the seller is to shoulder the cost of delivery, the term is stated as F. O. B destination. 308. The term freight prepaid or collect will dictate who shoulders the transportation costs. 309. The two main systems for accounting for merchandise are periodic and perpetual. 310. The perpetual inventory system requires recording the cost of each sale as it occurs. 11. There is no need for a physical inventory count in the perpetual inventory system. 312. The debit balance in the inventory account in the trial balance under the periodic inventory system is the amount of inventory at the end of the current year.313. The ending inventory of one period is the beginning inventory of the next period. 314. The balan ce in the merchandise inventory account at the beginning of the period represents the cost of merchandise on hand at that time. 315. The operating cycle involves the purchase and sale of inventory as well as the subsequent payment for purchase and collection of cash. 16. A business can shorten its operating cycle by increasing the percentage of cash sales and reducing the percentage of credit sales.317. Merchandise inventory could include goods in transit. 318. An advantage of using the periodic inventory system is that it requires less recordkeeping than the perpetual inventory system. 319. The periodic inventory system relies on a physical count of merchandise for its balance sheet account. 320. Under the periodic inventory system, the cost of goods sold is treated as an account. 321. The periodic inventory system provides an up-to-date inventory on hand.322. Summing ending merchandise inventory and cost of goods sold gives the cost of goods available for sale. 323. A physical inv entory is usually taken at the end of the accounting period. 324. Under the periodic inventory system , purchases of merchandise are not recorded in the Merchandise Inventory account. 325. A company would be more likely to know the amount of inventory on hand if I it used the periodic inventory system ra of all merchandisether than the perpetual inventory system. 326. Taking a physical inventory refers to making a count of all merchandise on hand at a particular time. 327.When the periodic inventory system is used , a physical inventory should be taken at the end of the fiscal year. 328. The income statement of a company that provides services only will not have cost of goods sold. 329. For a merchandising company, the difference between the net sales and operating expenses is called a gross margin. 330. Sales return and allowances is described a contra-revenue account. 331. On the income statement of a merchandising concern, profit is the amount by which net sales exceed operating expenses. 332. Transportation out is included in the cost of goods sold calculation. 33. Advertising expense appears as a selling expense on the income statement. 334. Transportation in is considered a cost of merchandise purchased. 335. The difference between gross sales and net sales is equal to the sum of sales discounts and sales returns and allowances.336. When the terms of sale include a sales discount, it usually is advisable for the buyer to pay within the discount period. 337. The terms 2/10, n/30 mean that a 2% discount is allowed on payments made over 10 days but before 30 days after the invoice date. 338. Terms 2/10, n/30 is an example of a trade discount. 39. Goods should be recorded at their list price less any trade discounts involved. 340. FOB Shipping point means that the seller incurs the shipping costs. 341. Under the perpetual inventory system, the cost of merchandise is debited to Merchandise Inventory at the time of purchase.342. The merchandise inventory accou nt is not affected when a sales allowance is granted. 343. Ending merchandise inventory is included in the calculation of cost of goods available for sale. 344. Ending merchandise inventory for year 1 automatically becomes the beginning inventory for year 2. 45. The calculation of cost of goods available for sale during the year is not affected by the previous year’s ending inventory. 346. The change in inventory level from the beginning to the end of the year affect cost of goods sold. 347. Transportation In is treated as a deduction in the cost of goods sold section of the income statement. 348. Under the periodic inventory system, the Purchases account is used to accumulate all purchases of merchandise for resale.349. Cost of goods sold is the primary difference between a merchandising and a service business income statement. 350. Debiting income summary and crediting beginning merchandise inventory eliminates the beginning inventory at the end of the period. 351. Cost of goods sold is a major expense of a merchandising business. 352. Using the nature of expense method of presenting expenses in the income statement has the advantage of simplicity because no allocation of operating expenses between functional classifications is necessary. 353. The function of expense method reports gross margin and income from operations. 354. Operating income is not computed in the nature of expense method.355.Gross margin from sales is the income that the business would have made if all goods available for sale had been sold during the period. 356. The excess of gross profit over operating expenses is called operating profit. 357. In the worksheet, the ending inventory amount will appear in the income statement credit column and the balance sheet debit column. 358. The determination of net cost of purchase would include addition of transportation out. 359. The traditional balance sheet arrangement of assets on the left-hand side with the liabilities and ownerâ€℠¢s equity on the right-hand side is called the report form. 360. Net sales is not an account name. 361. In the income statement, operating expenses are classified as selling expenses, administrative expenses and other operating expenses. 362. The sales return and allowances has a normal debit balance. 363. The closing entry for transportation in debits purchases and credits income summary. 364. Both Transportation In and Transportation Out accounts are closed by crediting the accounts. 365. On the worksheet of a merchandising company that uses the perpetual inventory system, the Merchandise inventory account balance is not adjusted.366.When using the perpetual inventory system, the Merchandise inventory account will not appear in the closing entries. 367. The worksheet of a merchandising company that uses the perpetual inventory system will not have a Transportation In account. 368. When preparing a worksheet for a merchandising company that uses the perpetual inventory system, the cost of goods sold can be derived from the balances of several account in the income statement column. 369. Under the perpetual inventory system, the ending merchandise inventory balance is closed at the same time as cost of goods sold.370.When preparing a worksheet for a merchandising company that uses the periodic inventory system, the merchandise inventory amount shown on the trial balance will be carried over the Balance Sheet debit column. 371. On the worksheet of a merchandising company that uses the periodic inventory system, both Purchase and Purchases Returns and Allowances appear in the Income Statement column. 372. The Purchases account is closed to the Merchandise Inventory account. 373. The ending inventory amount appears in both Income Statement columns on the worksheet of a merchandising company that uses the periodic inventory system. 74. Under the periodic inventory system, the Merchandise Inventory account appears in the closing entries made at the end of the perio d. 375. When preparing closing entries under the periodic inventory system, Sales, Purchases Returns an Allowances are both closed in the same entry. 376. Sales discount is a contra-revenue account with a normal credit balance.377. Purchases discount would be recorded as a credit. 378. Transactions involving the payment of cash for any purpose are usually recorded in the cash journal. 379. Special journals are modified in practice to adapt to the specific needs of an entity. 80. The primary ledger that contains all the balance sheet accounts and income statement accounts is called the general ledger. 381. At the end of each month, the total of the amount column of the sales journal is posted as a debit to accounts receivable and credit to sales. 382. After postings have been completed for the month, if the sum of the balances in the accounts receivable subsidiary ledger does not agree with the balance of the accounts receivable In the general ledger, the errors must be located and c orrected. 383. Sales on ccount of office equipment used in the business would be recorded in the sales journal.384. Each amount in the other accounts column of the cash receipts journal must be posted individually to the appropriate general ledger account. 385. When there are numerous accounts with a common characteristic, it is common to place them in a separate ledger called a detail ledger. 386. The sale of merchandise for cash is recorded in the sales journal. 387. The total of the other accounts column of the cash receipts journal is not posted to the general ledger. 88. When special journals, control accounts, and subsidiary ledgers are used, no posting to any ledger is performed until the end of the month. 389. For each transaction recorded in the purchases journal, the credit is entered in the accounts payable column. 390. Acquisitions on account which are not provided for in a special debit column are recorded in the other accounts column in the purchases journal. 391. Debi ts to creditor’s accounts for invoices paid are recorded in the accounts payable debit column of the cash payments journal. 392.Comparing the purchase order with the receiving report will show that all the goods ordered actually arrived and all goods that arrived were actually ordered. 393. The total of the accounts payable in the cash payments journal is posted at the end of the month as a debit to accounts payable and a credit to cash. 394. When customers are allowed to return for credit to their accounts, these transactions are recorded in the general journal. 395. A check register is used to record all expenditures. 396. The voucher register is a substitute for a sales journal. 397. The voucher register takes the place of the cash payments journal.