Stopping by Woods on a Snowy Evening by Robert Frost Essay Example

Stopping by Woods on a Snowy Evening by Robert Frost Paper sound repeated within words where vowel sounds are repeated define assonance sound repeated where identical or similar consonant sounds are repeated at the end or within a line define consonance repetition recurrence of sounds, words, phrases, lines, or stanzas in a speech or piece of writing; increases the feeling of unity in a poem or song, called a refrain imagery language that emphasizes sensory impressions to help the reader of a literary work see, feel, hear, small and taste the scenes described in the work wants to look around why does the speaker stop in the woods? unsure of why theyre stopping why does the horse shake its bells? the village in the poem, what are the woods contrasted with? reminds the readers of his destination why does the poet repeat the last lines of the poem? AABA BBCB CCDC DDDD what is the rhyme scheme of the poem? sound besides sight imagery, what sense do lines 9-12 appeal to? reflective what is the overall tone of the poem? examples of consonance and assonance sounds sweet, he harness, bells gives, whose woods these, he see me, not stopping, woods frozen The poet is in the middle of the woods, enjoying nature and its peacefulness. However, he has something to do in the village and he knows he has to go. Hes not sure if he should stay or go, but he decides to leave. Describe the conflict hes facing. the village where does the owner of the woods live? theres nothing there why would the horse think its odd to stop there? wind and snow blowing what the poet hears besides the horses bells has somewhere to be and promises to keep why does the speaker decide to carry on with the journey? emphasizes how long of a trip he has left what is the effect of repeating the final lines of a poem? and miles to go before I sleep, and miles to go before I sleep. what is repeated? helps readers appreciate the sound of a poem how do assonance and consonance strengthen the poem? helps you visualize the woods how efficiently does the speaker convey his attitude to the woods on the snowy evening? he enjoys watching nature what do these activities tel you about the speakers personality?

Socratic Wisdom

Socratic Wisdom Socratic wisdom refers to Socrates understanding of the limits of his knowledge in that he only knows that which he knows and makes no assumption of knowing anything more or less. Although never directly penned by Socrates as a theory or treatise, our understanding of his philosophies as they relate to wisdom derives from Platos writings on the subject. In works like Apology, Plato describes the life and trials Socrates that influence our understanding of the truest element of Socratic wisdom: We are only as wise as our awareness of our ignorance. The True Meaning of Socrates Famous Quote Although attributed to Socrates, the now famous I know that I know nothing really refers to an interpretation  of Platos account of Socrates life, though is never directly stated. In fact, Socrates often highly asserts his intelligence in Platos work, even going so far as to say he would die for it. Still, the sentiment of the phrase echoes some of Socrates most famous quotes on wisdom. For instance, Socrates once said: I do not think that I know what I do not know. In the context of this quote, Socrates is explaining that he does not claim to possess the knowledge of artisans or scholars on subjects he has not studied, that he bears no false pretense to understanding those. In another quote on the same topic of expertise, Socrates once said, I know very well that I possess no knowledge worth speaking of on the topic of building a home. Whats actually true of Socrates is that he has said quite the opposite of I know that I know nothing. His routine discussion of intellect and understanding hinges upon his own intelligence. In fact, he does not fear death because he says to fear death is to think that we know what we do not, and he is absent of this delusion of understanding what death could mean without ever seeing it. Socrates, the Wisest Human In Apology, Plato describes Socrates at his trial in 399 B.C.E. where Socrates tells the court how his friend Chaerephon asked the Delphic Oracle if anyone was wiser than himself. The oracles answer - that no human was wiser than Socrates - left him bewildered, so he embarked on a quest to find someone wiser than himself in order to prove the oracle wrong. What Socrates found, though, was that although many people had particular skills and areas of expertise, they all tended to think they were wise about other matters too - such as what policies the government should pursue - when they clearly were not. He concluded that the oracle was right in a certain limited sense: he, Socrates, was wiser than others in this one respect: that he was aware of his own ignorance. This awareness goes by two names that seem virtually opposed to one another: Socratic ignorance and Socratic wisdom. But there is no real contradiction here. Socratic wisdom is a sort of humility: it simply means being aware of how little one really knows; how uncertain ones beliefs are; and how likely it is that many of them may turn out to be mistaken. In the Apology, Socrates doesnt deny that true wisdom - a real insight into the nature of reality - is possible; but he seems to think it is enjoyed only by the gods, not by human beings.

Ratio Analysis of Ryanair Essay Example | Topics and Well Written Essays - 1500 words

Ratio Analysis of Ryanair - Essay Example First we chose Operating Profit as our initial measure of economic performance. Since Operating profit is the cornerstone of the success of any company, and it serves to provide an overall picture of a business in general. It is clearly an indicator of the success of the strategic planning and decisions made during the course of the course of the year by management in general. One can clearly gauge also how the company performed compared with the competition. In order to calculate the operating margin you have to divide operating income by the total revenue. The Operating Profit for RynAir for the year 2007 was 21.09% (471,745/2,236,865) compared with an industry average of 0.6 % (Dun & BradStreet, 2007). Here we can perceive that management definitely is plating their cards right at RynAir. They are demonstrating a level of efficiency and profitability that is vastly superior to any competitor. The financial ratios we have chosen portray a clear image of the Rynair’s profitability, solvency and resource efficiency. The first two ratios we have chosen measure the firm’s level of solvency, or its ability to pay its liabilities. These two are the Quick Ratio and Debt to Equity Ratio. The Quick Ratio or Acid test ratio is the most demanding and clear portrayal of a company’s true level of liquidity.   It serves as one of the main metrics used by financing institutions in order to gauge the credit worthiness of a business or corporation. In order to compute the quick ratio, first obtain the current assets and subtract the inventory, this number represents the "quick assets" or the type of assets that can be converted to cash immediately.  From this total of quick assets the total of current liabilities must be discounted. The result from this formula is the quick ratio. Due to the fact that inventory is rarely sold as quickly as the more liquid assets, this is why inventory levels are excluded from the

Definition paper on Patriotism Research Example | Topics and Well Written Essays - 1250 words

Definition on Patriotism - Research Paper Example The eagle is strong, ferocious and majestic. This is how patriotic citizens of the United States view themselves and their nation. Finally, patriotism invariably is connected with support of the armed forces. These are the men and women that serve their nation every day. They are willing to put themselves in harm’s way for the defense of the country that they love. A good workable definition of patriotism then would simply be a love of one’s homeland (Bennett, 2008). While all of these symbols of patriotism are powerful in their own way, they do not capture the true meaning of patriotism. There are three key activities that define true patriotism. Patriotism is defined by education that teaches you about your rights, engagement that brings your rights as a citizen to life, and courage to stand and speak for what is truly in the best interest of the nation. The first key to being a patriotic citizen is education. Often, we only think of education as something that happen s in schools. This type of formal education is vital for patriotic citizenship. Learning about the structure of the American government as outlined in the Constitution is an important first step. A basic understanding of the history of the documents that lead to the establishment of the United States of America and the current Constitution is essential if a citizen is to really be patriotic. Anyone can get misty-eyed at the sight of a bald eagle soaring through an azure sky superimposed over the image of the flag waving in the breeze. This is not true patriotism. A real patriot must know why the government works the way it does (Haynes, 2009). Patriotic citizens must know what their rights are or they may find themselves in a situation that they are loosing rights that they never even knew they had. Understanding important concepts found in the Constitution such as checks and balances, representative democracy and due process are essential for patriotism to exist because these ideas are the foundation that underlies the symbols of patriotism. All citizens need to know the content of the Bill of Rights and other Amendments to the Constitution. Without this academic knowledge, patriotism is nothing more than emotions generated by familiar symbols of the nation. Once an academic understanding of the rights of citizens has been obtained, it is then necessary for the patriot to transfer that knowledge to his or her daily life. It is important for the citizens of the United States to know what due process looks like in the real world so they can know if their rights have been taken away. They need to understand how Freedom of Speech and Freedom of Assemble allow them to do the things they do and say the things they say so that these privileges will not ever be lost due to apathy. An understanding of what Constitutional rights look like in real life allows people to participate in the next element of patriotism. Acquiring the education necessary for patriotism is not a passive process. In a formal setting such as school textbooks must be studied, homework must be completed and tests must be passed. This requires effort. Informal learning about rights and responsibilities of patriotic citizens requires effort as well. Much of this learning occurs while actually living life. That is why the act of engagement is so vital for patriotism. There are many different ways a person can engage in the political process. Patriotism requires citizens to engage on each of these levels. The first level is to meet legal

Wilson J (2014) Ward staff experiences of patient death in an acute Essay

Wilson J (2014) Ward staff experiences of patient death in an acute medical setting. Nursing Standard. 28, 37, 37-45 - Essay Example en identified as a qualitative study, the paper will critique the justification of the methodology and research design used, the identification of major concepts, identification of the study’s context, sampling of participants, and auditability of data collection method, creditability of data analysis method, the presentation and transferability of results, and comprehensiveness of the conclusion. According to Caldwell et al (2005: p4), a research title must be concisely, clearly, and accurately written, while also being grammatically correct and brief and reflecting the content and emphasis of the paper. The research article’s title must, therefore, concisely, clearly, and accurately reflects the paper’s content and importance in one sentence. In this case, the title reflects the paper’s context within the hospital ward’s acute medical setting, while also reflecting the importance of the paper with regards to how nurses in these setting react to the death of patients. The job title and qualifications of the author can be used as a useful indicator of the knowledge of the researcher in the area that they are investigating (Caldwell, 2005: p4). The article identifies the author, Janet Wilson, as a senior lecturer at Sheffield Hallam University in the faculty of Health and Wellbeing and has worked for more than thirty years as a healthcare professional (Wilson, 2014: p37). Moreover, she has also worked as a supervisor, counsellor, and group facilitator in supporting bereaved persons, while has also authoring various articles on nursing practitioner roles and the bereavement process, which makes her views on grief especially relevant. Therefore, the qualifications of the author make the research article more reliable and valid. According to Parahoo (2014: p26), research articles should include an abstract that briefly states the purpose/problem of the research, indicates the experimental or theoretical plan utilized, summarizes the key findings, and

Advantages And Disadvantages Of Web Databases Information Technology Essay

Advantages And Disadvantages Of Web Databases Information Technology Essay In this chapter, the results of initial investigations and analysis carried out in order to determine the requirements that which is needed of the system by its future users, is outlined. Firstly, we take a look at the initial background research and its findings in relation to the topic. Secondly, this chapter then goes on to discuss the methodology and development tools chosen to develop the application. Finally, the requirements specification of the system is outlined including the users requirements both functional and non-functional that have been the guide in the development of the system. 2.1 Background Research and Analysis As part of the initial stages of the project, investigations were carried out into the background of the topic area of web based applications since the application that has been developed is in itself a web-based database application as well as into the possible expectations and needs that users would require of such a system. Besides research in various pieces of literature and the internet, informal interviews were also carried out with users of similar known system, in order to get a better understanding of what users of such a system would come to expect as part of developing a requirements specification. 2.1.1 Background Research Findings Within the last decade, the rapid evolution of the internet has opened the door for organisations to take advantage of its benefits as a means to improve their operating efficiency, lower cost and ultimately give themselves a competitive advantage over their competitors. Web based applications are increasingly being used to handle tasks done by traditional applications such as data storage and transaction applications. With regard to data storage, ****} Being web-based, web applications have significant benefits over their traditional counterparts but with being web based also come many challenges for developers due mainly to their dynamic nature. This is due to rapidly changing technologies, frequent changes of user requirements, and dynamic aspects of the software technologies (Wu Offutt). In development of these applications, developers must ensure that they are very reliable, exhibit very high usability as well as security (Wu Offutt). In comparison to their traditional software counterparts, web applications must be developed to be available at all times; they must be maintainable given the rapid evolution of technology and most importantly, as they are based on the internet, they must be highly scalable to facilitate a global market and ready to grow in terms of servers, services, and customers very quickly. (Wu Offutt) Web-based database applications, being web apps themselves, are no exception. The web as a platform for database systems according to Connelly Begg (2005) can deliver innovative solutions for both inter- and intra- company business operations but also has its disadvantages. Advantages and Disadvantages of Web Databases according to Connelly Begg(2005) Advantages Disadvantages Simplicity: They are easy to develop, as HTML upon which they are based is easy to learn and use. Cross Platform support: Being web-based, they are not confined to any particular OS platform as they are accessible via web browsers. Standardization: With HTML being a standard on all browsers, HTML documents can be read from any machine in the world. Scalable Deployment Reliability: The internet is currently an unreliable and slow communication medium. At times servers can be down and a message may be delayed to be sent. Also at peak time when its is significantly slow. Security: Security is of great concern especially when the organisation makes its databases accessible on the web. Cost Limited Functionality of HTML: Some highly interactive database applications may not be converted easily to web based applications, while still providing the same user friendliness. 2.1.2. Problem Analysis Based on observations from the daily operations of the MIS department with regard to problem tracking, the basic operations can be summarized as shown in the rich picture below*******} 2.1.3. Interview Analysis During the investigation carried out, informal interviews were carried out with individuals who interact with similar systems to the one proposed. The questions used in these interviews can be found in Appendix A. Both individuals who were interviewed use web-based help desk applications that are installed on their respective companys network as an application accessible via web browsers. See figure 1 below for a screenshot of one these applications. FIGURE 1 Unicenter ServicePlus A web based help desk application used by one of the technicians interviewed. While these users describes these ********************} 2.2 Development Methodology Selection of the most appropriate methodology for development is important for the success of the project. This is due to the fact that using an inappropriate methodology can lead to issues such as cost overruns as a result of poor project management, project incompletion or the development of the wrong functionality to incorrect specifications. The methodology selected for the development of the system would be the Systems Development Life Cycle (SDLC). This methodology was selected because it is one of the most stable methodologies with minimum risk. Also, the development approach to be used would be that of the Waterfall Life Cycle model which is ideal for inexperienced developers. (Weaver 2004) It was also selected due to its simplicity. The system was modelled with the use of ER Diagrams as well as Use Case diagrams. Use case diagrams were used as they are one of the best modelling tools that give an idea on how the system will operate in relation to how the users would interact with it. It also gives a clear idea of who the users of the system would be and the various views. 2.3 Development Tools Crucial to the development of the application, is the selection of the right programming tools. As such, since the application is a web-based database solution, it was necessary to select the software tool that could be best used as the foundation for the web-based database. The database tools considered were MySQL, MS Access and Oracle Database 10g Express. The table below shows a comparison between these three:- In the end, the database tool selected was Oracle Database 10g Express Edition which was chosen because of its ease to use and learn. Another plus to this application is its web readiness which makes it easy to host online, a crucial requirement for the application once completed. The downside******} 2.4 Requirement Specification The system was developed to support 3 levels of users, namely: Managers General Users Technicians Each Functional Requirements According to Weaver(2004), Functional requirements are those that define in some detail what the system needs to do. The functional requirements from the users point of view are as follows: The General user or Employee should be able to:- Register and Login using Username and Password Authentication Add a problem View Solved Problems Change and Update personal information The Technical Support Manager should be able to:- Login using Username and Password Authentication View and reply to Problems Assign Problems to Technicians Add, Update or Delete System Users View solve problems and add remarks Add or Update Supplier information View Technician details Review Resource History Reset User Passwords View jobs Done The Technician should be able to:- Register and Login using Username and Password Authentication Search and View Problems Assigned View Jobs done View Work Queue Add, Append, Delete Job History Record Work done Update personal information Change password Other Functional Requirements include:- Data This is the lifeline of the system and is therefore one of the most important aspects of the system. The data that the system would use are:- Resources (allocated Hardware and Software) and their unique information such as its serial number, date of purchase, supplier, license details (for software resources), current location (a room number) and the resource type (e.g. Hewlett Packard T540 Imaging Package, or Microsoft Windows XP Professional 2002 Service Pack 1). Problems reported by Employees Information recorded once a job is complete by a technician. Processing This includes the processing of problems reported by Employees, and the allocation of jobs to Technicians based on the problems by the Technical Support Manager. User Interface According to Weaver (2004), the user interface of a system should be: Simple Made for the User Consistent Non-Functional Requirements According to Weaver(2004), non-functional requirements describe the performance and constraints that the system should meet. The non-functional requirements are: Usability: The user interface must be consistent and user friendly while ensuring maximum efficiency while users navigate through the application. Availability: the system must be available at all times during working hours. Access: Users would be restricted according to their user type or level. Users will require a Username and Password to access the system. Capacity: the system must be capable of holding large volumes of data, specifically complaints as well as solutions.

Characterization through Imagery and Metaphor in The Scarlet Letter Ess

Characterization through Imagery and Metaphor in The Scarlet Letter      Ã‚  Ã‚     Ã‚  Throughout his novel, The Scarlet Letter, Hawthorne reveals character through the use of imagery and metaphor.    In the first Chapter of The Scarlet Letter, "The Prison-Door", the reader is immediately introduced to the people of Puritan Boston. Hawthorne begins to develop the character of the common people in order to build the mood of the story. The first sentence begins, "A throng of bearded men, in sad-colored garments and gray, steeple-crowned hats, intermixed with women, some wearing hoods, and others bareheaded, was assembled in front of a wooden edifice, the door of which was heavily timbered with oak, and studded with iron spikes" (Hawthorne 45). Hawthorne's use of vivid visual images and his Aaccumulation of emotionally weighted details" (Baym xii) creates sympathy for the not yet introduced character, Hester Prynne, and creates an immediate understanding of the harshness of the Puritanic code in the people. The images created give the freedom to imagine whatever entails sadness and morbidity of character for the reader; Hawthorne does not, however, allow the reader to imagine lenient or cheerful people.    The above excerpt was provided so that the student would know the focus of the essay. The complete essay begins below.    Nathaniel Hawthorne was born in Salem, Massachusetts in 1804. After his graduation from Bowdoin College in Maine, he quickly became a well-known author of literary tales concerning early American life. Between 1825 and 1850, he developed his talent by writing short fiction, and he gained international fame for his fictional novel The Scarlet Letter in 1850 (Clendenning 118). Rufus Wilmot Griswold... ...g and appreciation of qualities of characters, and hence, a deeper understanding of underlying motives and psyche. Intricate and methodical characterization is crucial to grasp the full meaning of a narrative.    Works Cited Baym, Nina. Introduction. The Scarlet Letter. By Nathaniel Hawthorne. New York City: Penguin Books USA, Inc. 1986. Clendenning, John. "Nathaniel Hawthorne." The World Book Encyclopedia. 1989 ed. Griswold, Rufus Wilmot. "The Scarlet Letter." The Library of Literary Criticism of English and American Authors. Ed. Charles Wells Moulton. Gloucester, Massachusetts: Peter Smith Publishing, 1959. 341-371. Hawthorne, Nathaniel. The Scarlet Letter. New York: Penguin Books USA Inc., 1986. Smiles, Samuel. "The Scarlet Letter." The Critical Temper. Ed. Martin Tucker. New York City: Frederick Ungar Publishing Company, 1962. 266.

Definition of a Business Essay

Fuzzy Dice, Inc. manufactures and distribute novelty items. Fuzzy is having a great demand on their products and are holding a large amount of cash on its balance sheet. In the same area are other manufacturing companies, among them Tiny Toys LLC, a children’s toy manufacturer. Tiny has been having financial troubles and recently filed for Chapter 11 bankruptcy protection. Fuzzy is interested in Tiny’s manufacturing facility, location and capabilities. Tiny’s manufacturing equipment is operational; they don’t have any goodwill, but have some intangible assets. Since, Fuzzy is holding so much cash they decided to buy Tiny’s and are in the final stages of the transaction. The Company is not certain in how to use Tiny’s facilities. They will either: a. continue to use the facility to manufacture toys or b. renovate the factory in order to expand their current operations. Issues: Fuzzy is having trouble determining how they should record the transaction. There are three scenarios: -Operate the factory in its current capacity to manufacture toys. -Refurbish the factory to manufacture novelty items. -Structure the acquisition through its French subsidiary, which issues stand-alone financial statements under IFRS. For each scenario they should determine if they would record the transaction as an acquisition of a business or acquisition of an asset. Research: Asset acquisition: The purchase of a company by buying its assets instead of its stock. An asset acquisition strategy may be used for a takeover or buyout if the target is bankrupt. Market knowledge, research and experience are important to a successful asset acquisition strategy. In some cases, a plan for selling the asset, called asset disposition, is built into the asset acquisition strategy. Bankruptcy proceedings represent an opportunity for a company to implement an asset acquisition strategy. By taking advantage of one company’s distressed position, another company can purchase  assets like equipment and machinery for its own business at reduced prices. Business Combination: A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as true mergers or mergers of equals also are business combinations. If a business combination occurs because of a bankruptcy reorganization or troubled debt restructurin g under fresh start accounting, the purchase consideration should take into account the value of the restructured debt. In these cases the original book value of the debt will likely differ from its fair value. Business (ASC 805): An integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return. This definition is broad and can result in many transactions qualifying as business combinations when they are actually only asset acquisitions. When determining if a set of assets and activities is a business, the relevant factor is whether or not the integrated set is capable of being conducted and managed as a business and not if the seller operated the set as a business or if the acquirer intends to do so. Unless there is evidence to the contrary, any set of assets that includes goodwill is assumed to be a business. However, the existence of goodwill is not required to meet the definition of a business. If the acquired assets are not a business, the acquirer will account for the transaction as an asset acquisition. The definition goes on to explicitly discuss mergers of equals. A change of control can occur without the exchange of co nsideration or even without the acquirer holding any ownership interest. The acquisition date is defined as the date the acquirer obtains control of the acquiree, regardless of the legal date of the transfer or the date the consideration is transferred. If a business combination is affected primarily by transferring assets or by incurring liabilities, the acquirer is usually the entity that transfers the assets or incurs the liabilities. If a business combination is affected by transferring equity interests, the acquirer is usually the entity that issues its equity interests. However, in some business combinations, commonly called reverse acquisitions, the issuing entity is the acquiree. In a reverse acquisition the legal acquirer is defined as the acquiree for accounting purposes. 55-4 A business consists of inputs and processes applied to those inputs that have the ability to create outputs. Although businesses usually have outputs, outputs  are not required for an integrated set to qualify as a business. The three elements of a business are defined as follows: a. Input. Any economic resource that creates, or has the ability to create, outputs when one or more processes are applied to it. Examples include long-lived assets (including intangible assets or rights to use long-lived assets), intellectual property, the ability to obtain access to necessary materials or rights, and employees. †¨ b. Process. Any sy stem, standard, protocol, convention, or rule that when applied to an input or inputs, creates or has the ability to create outputs. Examples include strategic management processes, operational processes, and resource management processes. These processes typically are documented, but an organized workforce having the necessary skills and experience following rules and conventions may provide the necessary processes that are capable of being applied to inputs to create outputs. Accounting, billing, payroll, and other administrative systems typically are not processes used to create outputs. †¨ c. Output. The result of inputs and processes applied to those inputs that provide or have the ability to provide a return in the form of dividends, lower costs, or other economic benefits directly to investors or other owners, members, or participants. Identifying a Business Combination Classifying or Designating Identifiable Assets Acquired and Liabilities Assumed in a Business Combination 25-6 At the acquisition date, the acquirer shall classify or designate the identifiable assets acquired and liabilities assumed as necessary to subsequently apply other GAAP. The acquirer shall make those classifications or designations on the basis of the contractual terms, economic conditions, its operating or accounting policies, and other pertinent conditions as they exist at the acquisition date. 25-7 In some situations, GAAP provides for different accounting depending on how an entity classifies or designates a particular asset or liability. Examples of classifications or designations that the acquirer shall make on the basis of the pertinent conditions as they exist at the acquisition date include but are not limited to the following: a. Classification of particular investments in securities as trading, available for sale, or held to maturity in accordance with Section 320-10-25 b. Designation of a derivative instrument as a hedging instrument in accordance with paragraph 815-10-05-4 c. Assessment of whether an embedded derivative should be separated from the host contract in accordance with Section 815-15-25 (which is a matter of classification as this Subtopic uses that term). Identifiable Intangible Assets 25-10 The acquirer shall recognize separately from goodwill the identifiable intangible assets acquired in a business combination. An intangible asset is identifiable if it meets either the separability criterion or the contractual-legal criterion described in the definition of identifiable. Additional guidance on applying that definition is provided in paragraphs 805-20-25-14 through 25-15, 805-20-55-2 through 55-45, and Example 1 (see paragraph 805-20-55-52). For guidance on the recognition and subsequent measurement of a defensive intangible asset, see Subtopic 350-30. 05-4 Paragraph 805-10-25-1 requires that a business combination be accounted for by applying what is referred to as the acquisition method. The acquisition method requires all of the following steps: a. Identifying the acquirer b. Determining the acquisition date c. Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree d. Recognizing and measuring goodwill or a gain from a bargain purchase. †¨ 805-10-25-1 An entity shall determine whether a transaction or other event is a business combination by applying the definition in this Subtopic, which requires that the assets acquired and liabilities assumed constitute a business. If the assets acquired are not a business, the reporting entity shall account for the transaction or other event as an asset acquisition. An entity shall account for each business combination by applying the  acquisition method. Accounting After Acquisition 35-1 After the acquisition, the acquiring entity accounts for the asset or liability in accordance with the appropriate generally accepted accounting principles (GAAP). The basis for measuring the asset acquired or liability assumed has no effect on the subsequent accounting for the asset or liability. Recognition Principle 25-1 As of the acquisition date, the acquirer shall recognize, separately from goodwill, the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree. Recognition of identifiable assets acquired and liabilities assumed is subject to the conditions specified in paragraphs 805-20-25-2 through 25-3. 55-2 Paragraph 805-10-25-1 requires an entity to determine whether a transaction or event is a business combination. In a business combination, an acquirer might obtain control of an acquiree in a variety of ways, including any of the following: a. By transferring cash, cash equivalents, or other assets (including net assets that constitute a business) †¨ b. By incurring liabilities c. By issuing equity interests d. By providing more than one type of consideration e. Without transferring consideration, including by contract alone (see paragraph 805-10-25-11). 55-3 A business combination may be structured in a variety of ways for legal, taxation, or other reasons, which include but are not limited to, the following: a. One or more businesses become subsidiaries of an acquirer or the net assets of one or more businesses are legally merged into the acquirer. †¨ b. One combining entity transfers its net assets or its owners transfer their equity interests to another combining entity or its owners. †¨ c. All of the combining entities transfer their net assets or the owners of those entities transfer their equity interests to a newly formed entity (sometimes referred to as a roll-up or  put-together transaction). †¨ d. A group of former owners of one of the combining entities obtains control of the combined entity. 55-5 To be capable of being conducted and managed for the purposes defined, an integrated set of activities and assets requires two essential elements—inputs and processes applied to those inputs, which together are or will be used to create outputs. However, a business need not include all of the inputs or processes that the seller used in operating that business if market participants are capable of acquiring the business and continuing to produce outputs, for example, by integrating the business with their own inputs and processes. FRS 3 Business Combinations outlines the accounting when an acquirer obtains control of a business (e.g. an acquisition or merger). Such business combinations are accounted for using the ‘acquisition method’, which generally requires assets acquired and liabilities assumed to be measured at their fair values at the acquisition date. Alternatives: Fuzzy Inc should determine how they will account for the transaction with Tiny Toys if either as an acquisition of assets or as a business combination. Conclusion: Using FASB’s ASC 805 definition of Business combination and acquisition of assets is hard to choose one alternative. The definitions are broad and can result in different interpretation on how to account for the transaction in the Balance Sheet, but I think the one that suits best the transaction is acquisition of assets. As guidance, I used ASC 805-05-4 Paragraph 805-10-25-1 that says: requires that a business combination be accounted for by applying what is referred to as the acquisition method. The acquisition method requires all of the following steps: a. Identifying the acquirer b. Determining the acquisition date c. Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree †¨ d. Recognizing and measuring goodwill or a gain from a bargain purchase. †¨ 805-10-25-1 An entity shall determine whether a transaction or other event  is a business combination by applying the definition in this Subtopic, which requires that the assets acquired and liabilities assumed constitute a business. If the assets acquired are not a business, the reporting entity shall account for the transaction or other event as an asset acquisition. In addition, manufacturing equipment and trucks are functional, but the case doesn’t mention anything about other type of assets necessary (e.g computers) for the operation of the business. This means that if Fuzz is in the intention of using the facilities as Business they will not be able to meet the three elements of a business: input, process, output. Fuzz probably is using the bankrup tcy of Tiny as a strategy for acquiring needed assets and good stand geographical facility in a good price. Also, Fuzzy is not assuming any liability from Tiny. Questions 2 and 3 will be answered by acquisition of assets, considering the information above. None of these two scenarios represent a business combination since neither of them can operate as a business. In case of question 1, is more difficult to determine how to account for it. Fuzz in the position to account for it in either one of the possibilities since the definitions presented are vague in structure and cannot be taken into account to conclude one straight answer. 1. If Fuzzy decides to operate the factory in its current capacity to manufacture children’s toys, should the transaction be accounted for under ASC 805 as an acquisition of a business or an acquisition of assets? 2. If Fuzzy decides to refurbish the factory to manufacture novelty items, would this affect its assessment of how to account for the transaction under ASC 805? 3. If Fuzzy decides instead to structure the acquisition through its French subsidiary, Dà ©s Floue Inc., which issues stand-alone financ ial statements under IFRSs, should the transaction be accounted for differently under IFRSs with regard to whether it should be deemed as an acquisition of a business or a group of assets?

Free Essays on Death Is Only A Matter Of Time

Death is only a matter of time In Edgar Allen Poe’s â€Å"The Masque of the Red Death,† he uses the descriptiveness and details of the story to tell about a plaque that is taking over a community and how the individuals try to hide and seclude themselves from this plaque to avoid its tragedy of death. In the â€Å"Masque of the Red Death,† Poe uses symbols to represent death in its grueling dà ©cor and that it takes precedence over no one, time is our only virtue that separates us from death. In the beginning of the story, Poe describes the Red Death â€Å"Blood was its Avatar and its seal-the redness and the horror of blood. And the whole seizure, progress, and termination of the disease, were the incidents of half an hour† (302). This brought fear among the people, causing them to avoid contact with any other person with the hopes of not contracting this disease. This is about people doing anything they can to avoid something that would bring their ultimate death. Prince Prospero a high ranked individual notices that the plaque was consuming thousands. With the hopes of keeping the plaque on the outside, he invites certain people of his court and higher standings to isolate themselves within his castle. This was an attempt to try to cheat Red Death with the thought of keeping everyone infected outside so that it would not breech the walls of the castle. Yet, not knowing that walls of iron or locked doors would never stop the fate of Red Death, they continued with their isolation. After several months in the castle, the Prince assembles a Masquerade Ball. This could symbolize a celebration that they had cheated Red Death to that point in time. This Masquerade involved seven different rooms with each its own color. These rooms could symbolize the stages of life from beginning to end with the last room being death related to the color of black and red. Poe describes this ball very vivid; they dressed in grotesque costume... Free Essays on Death Is Only A Matter Of Time Free Essays on Death Is Only A Matter Of Time Death is only a matter of time In Edgar Allen Poe’s â€Å"The Masque of the Red Death,† he uses the descriptiveness and details of the story to tell about a plaque that is taking over a community and how the individuals try to hide and seclude themselves from this plaque to avoid its tragedy of death. In the â€Å"Masque of the Red Death,† Poe uses symbols to represent death in its grueling dà ©cor and that it takes precedence over no one, time is our only virtue that separates us from death. In the beginning of the story, Poe describes the Red Death â€Å"Blood was its Avatar and its seal-the redness and the horror of blood. And the whole seizure, progress, and termination of the disease, were the incidents of half an hour† (302). This brought fear among the people, causing them to avoid contact with any other person with the hopes of not contracting this disease. This is about people doing anything they can to avoid something that would bring their ultimate death. Prince Prospero a high ranked individual notices that the plaque was consuming thousands. With the hopes of keeping the plaque on the outside, he invites certain people of his court and higher standings to isolate themselves within his castle. This was an attempt to try to cheat Red Death with the thought of keeping everyone infected outside so that it would not breech the walls of the castle. Yet, not knowing that walls of iron or locked doors would never stop the fate of Red Death, they continued with their isolation. After several months in the castle, the Prince assembles a Masquerade Ball. This could symbolize a celebration that they had cheated Red Death to that point in time. This Masquerade involved seven different rooms with each its own color. These rooms could symbolize the stages of life from beginning to end with the last room being death related to the color of black and red. Poe describes this ball very vivid; they dressed in grotesque costume...

Police Management Organizing, Planning, Controlling, Leading Essay Example

Police Management Organizing, Planning, Controlling, Leading Essay Example Police Management Organizing, Planning, Controlling, Leading Essay Police Management Organizing, Planning, Controlling, Leading Essay March 28, 2012 Dear colleagues: To prepare for learning Motivational Interviewing in the healthcare field, we’d like to start off with a pre-test of your current knowledge. Cut and paste this url address into your websearch engine ceuuniversity. com/emc/emctesting. html It will take you to an â€Å"interactive† on-line test on Motivational Interviewing. There are 34 questions. At the end of the test you click on submit. It will identify – by number(s) which questions you scored incorrectly. Write those numbers down. Send them in an email back to Tammy Strickland (for medical staff) or Frank Heitmann (for clinical staff). The reason we need the specific numbers of the questions you answered incorrectly is to see if there are patterns we can address by more focused training. The results will be aggregated – so no one will know anyone else’s score – and we’ll give all of you a report on the results. Secondly, identify your learning preferences. Do you prefer we do one or more of the following: Send you reading material? Send you web url addresses of youtube clips showing actual MI sessions? Send you web url addresses of youtube clips of Power Point reviews of MI / MI techniques? Let you join a group watching one or more DVDs on MI? Or be in a discussion group to role play MI skills from a set of very-common-to-us scenarios? Or ______________________________ (some other preference of yours) This is due no later than Wednesday April 11th (but earlier responses are much appreciated). Best bet is the materials will go out to you as soon as you email your test results.

Hum M3 sha Essay Example | Topics and Well Written Essays - 250 words

Hum M3 sha - Essay Example According to Branden, values shape individual behavior and are responsible for the social make-up of an individual (34). In addition, they represent the beliefs of what is considered morally correct or upright. Values distinguish between what is good or bad. Values are not in-born, they are learned from peers. Such a learning process explains how human beings acquire values. Animals do not learn, but their actions are shaped by nature and the environment. Values are a significant part of how human beings view emotions. Branden convincingly argue that values are responsible for individual’s self-esteem (40). In addition, self-esteem controls one’s ego, hence shaping thoughts and feelings. An average score of 1.0 in the dominant values indicates a modest perception of power across a broad range of values. On the other hand, a higher score (34) is achieved by assessing cognitive empathy. Such a score is an indication of understanding the thoughts, feelings, and situation of others. The score on cognitive empathy is supported by an almost similar score (32) on emotional empathy to indicate the sensitivity of other peoples’ thoughts, situation, and feelings. The dispositional mood scale indicates a strong personality in that, positive attributes achieve a high score whereas negative attributes achieve a low score (Positive energy 4.5, relaxation 4.4, negative arousal 1.5, and tiredness

Yiddish Literature Essay Example | Topics and Well Written Essays - 1000 words

Yiddish Literature - Essay Example ‘Joy’ is the story of a Rabbi who loses faith in his God with the adversities in his life. The Rabbi loses his children to death through sickness. His wife’s nagging and the tragedy makes him to question the existence of God. His faith trembles and he talks of shifting his belief to religion that believe in idol worship (Singer 32). He realizes that everything exist because his body makes him to feel the existence. Through the touch of the Berries and the cold water, he understands that the existence is momentary and so he does not have to worry about anything as he can’t do anything about it (Singer 33). This is the fact of life. When you experience difficulties that goes beyond your capacity of suffering, you start losing faith in your religious beliefs and question the existence of God. The absurdity of the situation is realized by the Rabbi in his deathbed. He sees the figures of his four sons, two daughters, grandfather and his father in the form of light and realizes that even when they are trying to come close to him, there is a restraint exercised on them which looks like fence. He becomes enlightened and just before dying tells Reb Abraham Moshe that one should always be joyous (Singer 37). The grotesque element makes him realize there is no point in missing the opportunity of being joyous on earth in hope of getting the joy or freedom after death in heaven. Vasil is a boy who hates and fears violence in his childhood but grows to be a soldier who resorts to violence and kills hundreds of his enemies himself. As a child he suppresses his fears