Lord of the Flies :: Character Analysis, Jack and Ralph

Ones personality changes over time when it is necessary to adapt to angiotensin converting enzymes environment or when one suffers or even thrives from anothers actions. In the Lord of the Flies, both seafarer and Ralph underwent changes in their personalities, which also affected their relationship. It was obvious in the beginning that knave would not get along easily with Ralph and Piggy because he ridiculed Piggy for his weight and awkwardness. However, Jack felt threatened because Ralph was voted chief. By saying I ought to be chief because Im chapter chorister and head boy, Jacks overconfidence was shown (Golding 22). On the other hand, there was Ralph, who was taller and more attractive than Jack was, and after universe elected leader, he gave part of his power to Jack, displaying his generosity. This was when Jack and Ralph smiled at each other with shy liking, showing the beginning of their friendship (Golding 23). Ralph, starting off as a strong, demanding leader, was mo st adult-like out of everyone else he was very concerned about the younger children, shown when he says We need shelters as a sort of Home (Golding 52). to a fault in the beginning, while they were exploring the island, their eyes shining, mouths open, triumphant, they savored the right of domination. They were lifted up were friends (Golding 29). Their friendship was already growing at this point. A little later, Jack had made a pathetic attempt to stick a pig, but he let the pig go free. He made an excuse that he was choosing a locate just waiting for a moment to decide where to stab him however, they knew very well why he hadnt because of the enormity of the knife descending and peachy into living flesh because of the unbearable blood (Golding 31). Then he snatched his knife out of the sheath and slammed it into a tree trunk... and looked around fiercely, daring them to contradict, expressing not plainly his violent nature, but also his inability to kill (Golding 31). This als o foreshadowed his savage hunting. In chapter two, Ralph calls a second meeting, when he makes up the rule that whoever is holding the conch gets to speak. This demonstrate that he was trying to establish order in some way however, he was also shown to be a bit irresponsible, when he said that they insufficiency to have fun (Golding 37). When they were all making a fire by bringing up wood, Ralph found himself alone on a limb with Jack and they grinned at each other, sharing this burden (Golding 39).

Bacons Rebellion Essay -- American History Nathaniel Bacon Papers

Bacons disintegrationSometimes there comes an change surfacet in American biography in which no iodine knows exactly why it happened. What the motives of the event were are left to the interpretation of the historian doing the research. Bacons Rebellion in 1676 was on such(prenominal) event. Wilcomb E. Washburns view is precise when he states, Bacons Rebellion. . .was an event on which observers could agree on the facts, but divide on the interpretation. Historians have been picking into peoples accounts and versions of the figment for all over 3 centuries, but never coming to a common conclusion. One fact is for sure and that is that the rebellion, known as Bacons, was what was going to pave the track towards transition of British Authority. In this paper I will look at one aspect that I feel was the motivation behind one individuals defiance to authority and the need to take matters regarding Indian dealing into his o wn hands. Bacon was the kind of person to take what he thought was right into his own hands, even if it meant that he was breaking the law. In his eyes he was doing right and if he did not have the official support, he was going to do it anyway. On the separate aspect was the feeble and zealous Governor of Virginia, Sir William Berkeley. The Rebellion was also called, the first protest against royal authority in America. Sir William Berkeley was the second cousin of Bacon. Not missing for the relations with the Indians to deteriorate, Berkeley did not thirst for an all out war in order to control the growing Indian crisis. He believed that the Indians should be punished for killing the settlers and wreaking mayhem on their lives, however, not in the magnitude that Bacon had ... ...ution-an HTML Project. Accessed on 7 October 2000. Available at http//odur.let.rug.n1/usa/D/1651-1700/bacon_rebel/berke.htmMooy, Age. Bacons Declaration in the call of the People (30 Jul y 1676), TheAmerican Revolution-an HTML Project. Accessed on 7 October 2000. Available at http//odur.let.rug.n1/us/D/1651-1700/bacon_rebel/bacon.htmWashburn, Wilcomb E. The Governor and The Rebel A History of Bacons Rebellion in Virginia. North Carolina The University of North Carolina Press, 1957.Webb, Stephen Saunders. 1676 The End of American Independence. New York Alfred A. Knopf Inc., 1984.Wertenbaker, Thomas Jefferson. Torchbearer of the Revolution The Story of Bacons Rebellion and its Leader. New Jersey Princeton University Press, 1940.William & bloody shame College historic Magazine. Vol. 9, Issue I. (July, 1900) Bacons Rebellion Essay -- American History Nathaniel Bacon PapersBacons RebellionSometimes there comes an event in American History in which no one knows exactly why it happened. What the motives of the event were are left to the interpretation of the historian doing the research. Bacons Rebellion in 1676 was on such event. Wilcomb E. Washburns view is precise when he states, Bacons Rebellion. . .was an event on which observers could agree on the facts, but divide on the interpretation. Historians have been picking into peoples accounts and versions of the legend for over 3 centuries, but never coming to a common conclusion. One fact is for sure and that is that the rebellion, known as Bacons, was what was going to pave the way towards Revolution of British Authority. In this paper I will look at one aspect that I feel was the motivation behind one individuals defiance to authority and the need to take matters regarding Indian relations into his own hands. Bacon was the kind of person to take what he thought was right into his own hands, even if it meant that he was breaking the law. In his eyes he was doing right and if he did not have the official support, he was going to do it anyway. On the other side was the feeble and zealous Governor of Virginia, Sir William Berkeley. The Rebellion was also called, the first protest against royal authority in America. Sir William Berkeley was the second cousin of Bacon. Not wanting for the relations with the Indians to deteriorate, Berkeley did not thirst for an all out war in order to control the growing Indian crisis. He believed that the Indians should be punished for killing the settlers and wreaking havoc on their lives, however, not in the magnitude that Bacon had ... ...ution-an HTML Project. Accessed on 7 October 2000. Available at http//odur.let.rug.n1/usa/D/1651-1700/bacon_rebel/berke.htmMooy, Age. Bacons Declaration in the Name of the People (30 July 1676), TheAmerican Revolution-an HTML Project. Accessed on 7 October 2000. Available at http//odur.let.rug.n1/us/D/1651-1700/bacon_rebel/bacon.htmWashburn, Wilcomb E. The Governor and The Rebel A History of Bacons Rebellion in Virginia. North Carolina The University of North Carolina Press, 1957.Webb, Stephen Saunder s. 1676 The End of American Independence. New York Alfred A. Knopf Inc., 1984.Wertenbaker, Thomas Jefferson. Torchbearer of the Revolution The Story of Bacons Rebellion and its Leader. New Jersey Princeton University Press, 1940.William & Mary College Historical Magazine. Vol. 9, Issue I. (July, 1900)

Familial Dysautonomia and the Brain Behavior Enigma Essay -- Biology E

An understanding of the brain is essential to developing safe and in effect(p) treatments for disorders of the nervous system and for advancing our understanding of the human experience. Nervous system disorders woo the US more than $400 billion in medical expenses distributively year (1). In addition to having great clinical signifi open firece, such research offers a valuable perspective into the nature of the brain-behavior kinship. The extent to which the brain is organized in terms of overt behavior remains an open question. Because it is difficult to ethically pull wires the neural composition of humans in the laboratory setting, our understanding of the biological and neurophysiological influences on behavior is limited. In the spirit of this class, I have distinct to take an alternate route to untangling the connections between brain and behavior. In this paper, I will discuss Familial Dysautonomia, a neurological disease that encapsulates the relationship between sensa tion, perception, emotion, physiological response and the nervous system. Familial Dysautonomia (FD), also called Riley-Day Syndrome, is whizz of five hereditary sensory and involuntary neuropathies (HSANS) (2). FD is an autosomal recessive disease of the Ashkenazi, or European, Jewish population (3). As the name implies, this neurological disorder is characterized by the incomplete development of the autonomic nervous system. The behavioral phenomena observed in FD sufferers can be used as an instrument to gage the inner activities of the autonomic nervous system (ANS). We already know that the ANS is responsible for life-sustaining regulatory processes. The autonomic nerve fibers form a system that regulates the heart, blood vessels, glands, the digestive system and othe... ..., a comprehensive database of FD related information, offering links to recent squeeze releases, online information and family support networks.http//www.familialdysautonomia.org/4) Memorial University o f Newfoundland , autonomic Nervous System I. http//calloso.med.mun.ca./thoekman/autonom/ans1.htm5) Autonomic Differential Diagnosis , a breakdown of congenital sensory neuropathologies.http//www.neuro.wustl.edu/neuromuscular/autonomic.html6) Newtons apple , Tears Why do we cry?http//www.eecs.umich.edu/mathscience/funexperiments/agesubject/lessons/newton/tear.html7) Medical College of Wisconsin , Riley-Day Syndrome, respiratory disease and the possible role of catecholamines. http//chorus.rad.mcw.edu/doc/00356.html8) Pain and Sedation on the PICU , an insinuate of the neurophysiology of painhttp//www.ucs.mun.ca/skhoury/PAIN.html Familial Dysautonomia and the Brain Behavior Enigma Essay -- biology EAn understanding of the brain is essential to developing safe and effective treatments for disorders of the nervous system and for advancing our understanding of the human experience. Nervous system disorders cost the US more than $400 billion in medical expenses each yea r (1). In addition to having great clinical significance, such research offers a valuable perspective into the nature of the brain-behavior relationship. The extent to which the brain is organized in terms of overt behavior remains an open question. Because it is difficult to ethically manipulate the neural composition of humans in the laboratory setting, our understanding of the biological and neurophysiological influences on behavior is limited. In the spirit of this class, I have decided to take an alternate route to untangling the connections between brain and behavior. In this paper, I will discuss Familial Dysautonomia, a neurological disease that encapsulates the relationship between sensation, perception, emotion, physiological response and the nervous system. Familial Dysautonomia (FD), also called Riley-Day Syndrome, is one of five hereditary sensory and autonomic neuropathies (HSANS) (2). FD is an autosomal recessive disease of the Ashkenazi, or European, Jewish populatio n (3). As the name implies, this neurological disorder is characterized by the incomplete development of the autonomic nervous system. The behavioral phenomena observed in FD sufferers can be used as an instrument to gage the inner activities of the autonomic nervous system (ANS). We already know that the ANS is responsible for life-sustaining regulatory processes. The autonomic nerve fibers form a system that regulates the heart, blood vessels, glands, the digestive system and othe... ..., a comprehensive database of FD related information, offering links to recent press releases, online information and family support networks.http//www.familialdysautonomia.org/4) Memorial University of Newfoundland , Autonomic Nervous System I. http//calloso.med.mun.ca./thoekman/autonom/ans1.htm5) Autonomic Differential Diagnosis , a breakdown of congenital sensory neuropathologies.http//www.neuro.wustl.edu/neuromuscular/autonomic.html6) Newtons Apple , Tears Why do we cry?http//www.eecs.umich.ed u/mathscience/funexperiments/agesubject/lessons/newton/tear.html7) Medical College of Wisconsin , Riley-Day Syndrome, respiratory disease and the possible role of catecholamines. http//chorus.rad.mcw.edu/doc/00356.html8) Pain and Sedation on the PICU , an outline of the neurophysiology of painhttp//www.ucs.mun.ca/skhoury/PAIN.html

Grapes of Wrath Essay: Steinbecks Use of Universal Archetypes

Use of Universal Archetypes in The Grapes of animosity      John Steinbeck sets his novel The Grapes of Wrath during the Depression of the 1930s. Universal archetypes play a significant role in Steinbecks story. Steinbeck creates a cast of characters whose archetypes can be easily related to. The Earthmother, oasis versus cuckoos nest, and the evil figure with the ultimately good heart are archetypes described in The Grapes of Wrath to show the bad and good prison terms during a time of hardships.       During a period of arduous and zestful moments, the archetypal Earthmother can be identified in the Joad household. Ma Joad is the citadel in the family. She thinks and cares not for herself simply for the family and people. Ma has helped keep the family stable, She seemed to know that if she swayed the family shook (96). Even in times when food was scarce, Ma spared what she could to help those without. Ma said, ´ Look, you little fellas go an get you each a flat stick an Ill put whats lef for you (331). The Earthmother is characterized by the willingness and thoughtfulness in helping and nurturing the family and fellow neighbors. Mas daughter, Rose of Sharon, gradually changes to an Earthmother. Rose of Sharon finds herself being concerned with the eudaemonia of her baby. She is in constant worry about whether she is giving enough nutrients from milk and food to bring a healthy baby in the world. Rose of Sharons nett act of nurturing shows how she accepts her role as Earthmother. She looked up and across the barn and her lips came together and smiled mysteriously (589).  With this smile, the mystery of motherhood is understood by Rose of Sharon. Though she was unable(p) to g... ...a sanctuary and a place of peace and beauty while the hells are gruesome and of cruelty.   In the Grapes of Wrath, Steinbeck incorporates the Earthmother, the evil figure with the ultimately good heart, and the haven versus hell as archetypes to describes the characters and the situations in the novel that the migrants experiences on their excursion through the enjoyable and mendacious times. Ma and Rose of Sharon for there nurturing and caring of others characterized the Earthmother. Not only the Joads, but also other migrants encountered the evil figure with the ultimately good heart. The Haven and the hell are both symbolic of the dwellings the migrants and the Joads went through. These are archetypes that are described in John Steinbecks The Grapes of Wrath in order to create a story of real life experiences during the depression of the 1930s.  

Powerful Winter Imagery in Edith Whartons Ethan Frome :: Ethan Frome Essays

Powerful pass Imagery in Edith Whartons Ethan Frome Ethan Frome, the title character of Edith Whartons tragic novel, lives in his own world of silence, where he replaces his scarcity of words with images and fantasies. There is striking symbolism in the imagery, predominantly that of winter which connotes frigidity, detachment, bleakness and seclusion. Twenty-eight family old Ethan feels trapped in his hometown of Starkfield, Massachusetts. He marries thirty-four year old Zeena after the death of his mother, in an unsuccessful attempt to escape the silence, isolation, and loneliness of disembodied spirit (Lawson 71). Several years after their marriage, cousin Mattie Silver is asked to relieve Zeena, a gaunt and s bring home the bacon hypochondriac, of her sign of the zodiac duties. Ethan finds himself falling in love with Mattie, drawn to her upstart energy, as, The pure air, and the long summer hours in the open, gave life and elasticity to Mattie (Wharton 60). Ethan is attracted to Mattie because she is the antithesis of Zeena. While Mattie is young, happy, healthy, and beautiful like the summer, Zeena is septenary years older than Ethan, bitter, ugly and sickly iciness like the winter (Lewis 310). Zeenas strong, dominating personality emasculates Ethan, while Matties feminine, effervescent y step uph makes Ethan feel like a real man. Contrary to his characteristic passiveness, he defies Zeena in Matties defence, You cant go, Matt I wont let you Shes Zeenas always had her way, but I mean to have mine straightway - (Wharton 123). To Ethan, Mattie is radiant and energetic. He sees possibilities in her beyond his threadbare life in Starkfield, something truly worth standing up for. Her energy and warmth excite him and allow him to escape from his lonely, monotonous life. While Zeena is visiting an out of town doctor, Ethan and Mattie, alone in the house, intensely feel her eerie presence. The warmth of their evening together is brought to an discriminating end by the accidental breaking of Zeenas prized dish. Zeenas violence at the breaking of an impractical pickle dish exemplifies the rage she must feel about her useless life. That the pickle dish has never been used makes it a strong symbol of Zeena herself, who prefers not to take part in life (Lawson 68-69). Ethans response to Zeenas rage was Powerful Winter Imagery in Edith Whartons Ethan Frome Ethan Frome EssaysPowerful Winter Imagery in Edith Whartons Ethan Frome Ethan Frome, the title character of Edith Whartons tragic novel, lives in his own world of silence, where he replaces his scarcity of words with images and fantasies. There is striking symbolism in the imagery, predominantly that of winter which connotes frigidity, detachment, bleakness and seclusion. Twenty-eight year old Ethan feels trapped in his hometown of Starkfield, Massachusetts. He marries thirty-four year old Zeena after the death of his mother, in an unsuccessful attempt to escape the silence, isolation, and loneliness of life (Lawson 71). Several years after their marriage, cousin Mattie Silver is asked to relieve Zeena, a gaunt and sallow hypochondriac, of her household duties. Ethan finds himself falling in love with Mattie, drawn to her youthful energy, as, The pure air, and the long summer hours in the open, gave life and elasticity to Mattie (Wharton 60). Ethan is attracted to Mattie because she is the antithesis of Zeena. While Mattie is young, happy, healthy, and beautiful like the summer, Zeena is seven years older than Ethan, bitter, ugly and sickly cold like the winter (Lewis 310). Zeenas strong, dominating personality emasculates Ethan, while Matties feminine, effervescent youth makes Ethan feel like a real man. Contrary to his characteristic passiveness, he defies Zeena in Matties defence, You cant go, Matt I wont let you Shes Zeenas always had her way, but I mean to have mine now - (Wharton 123). To Ethan, Mat tie is radiant and energetic. He sees possibilities in her beyond his trite life in Starkfield, something truly worth standing up for. Her energy and warmth excite him and allow him to escape from his lonely, monotonous life. While Zeena is visiting an out of town doctor, Ethan and Mattie, alone in the house, intensely feel her eerie presence. The warmth of their evening together is brought to an abrupt end by the accidental breaking of Zeenas prized dish. Zeenas fury at the breaking of an impractical pickle dish exemplifies the rage she must feel about her useless life. That the pickle dish has never been used makes it a strong symbol of Zeena herself, who prefers not to take part in life (Lawson 68-69). Ethans response to Zeenas rage was

Powerful Winter Imagery in Edith Whartons Ethan Frome :: Ethan Frome Essays

Powerful Winter Imagery in Edith Whartons Ethan Frome Ethan Frome, the title character of Edith Whartons tragic novel, lives in his suffer world of silence, where he replaces his scarcity of words with images and fantasies. There is striking imageism in the imagery, predominantly that of wintertimetime which connotes frigidity, detachment, bleakness and seclusion. Twenty-eight year old Ethan feels confine in his hometown of Starkfield, Massachusetts. He marries thirty-four year old Zeena after the death of his mother, in an unsuccessful take on to escape the silence, isolation, and loneliness of life (Lawson 71). Several historic period after their marriage, cousin Mattie Silver is asked to relieve Zeena, a gaunt and sallow hypochondriac, of her household duties. Ethan finds himself falling in love with Mattie, drawn to her youthful energy, as, The pure air, and the dour summer hours in the open, gave life and elasticity to Mattie (Wharton 60). Ethan is attrac ted to Mattie because she is the antithesis of Zeena. While Mattie is young, happy, healthy, and beautiful like the summer, Zeena is seven years honest-to-goodness than Ethan, bitter, ugly and sickly cold like the winter (Lewis 310). Zeenas strong, dominating personality emasculates Ethan, while Matties feminine, effervescent youth makes Ethan feel like a real man. cussed to his characteristic passiveness, he defies Zeena in Matties defence, You cant go, Matt I wont let you Shes Zeenas always had her way, but I mean to have mine now - (Wharton 123). To Ethan, Mattie is radiant and energetic. He sees possibilities in her beyond his trite life in Starkfield, something truly worth standing up for. Her energy and warmth excite him and allow him to escape from his lonely, categoric life. While Zeena is visiting an out of town doctor, Ethan and Mattie, just in the house, intensely feel her eerie presence. The warmth of their evening together is brought to an abrupt end by t he accidental breaking of Zeenas prized saucer. Zeenas fury at the breaking of an impractical pickle dish exemplifies the rage she must feel about her useless life. That the pickle dish has never been used makes it a strong symbol of Zeena herself, who prefers not to take part in life (Lawson 68-69). Ethans response to Zeenas rage was Powerful Winter Imagery in Edith Whartons Ethan Frome Ethan Frome EssaysPowerful Winter Imagery in Edith Whartons Ethan Frome Ethan Frome, the title character of Edith Whartons tragic novel, lives in his own world of silence, where he replaces his scarcity of words with images and fantasies. There is striking symbolism in the imagery, predominantly that of winter which connotes frigidity, detachment, bleakness and seclusion. Twenty-eight year old Ethan feels trapped in his hometown of Starkfield, Massachusetts. He marries thirty-four year old Zeena after the death of his mother, in an unsuccessful attempt to escape the silence, isolation , and loneliness of life (Lawson 71). Several years after their marriage, cousin Mattie Silver is asked to relieve Zeena, a gaunt and sallow hypochondriac, of her household duties. Ethan finds himself falling in love with Mattie, drawn to her youthful energy, as, The pure air, and the long summer hours in the open, gave life and elasticity to Mattie (Wharton 60). Ethan is attracted to Mattie because she is the antithesis of Zeena. While Mattie is young, happy, healthy, and beautiful like the summer, Zeena is seven years older than Ethan, bitter, ugly and sickly cold like the winter (Lewis 310). Zeenas strong, dominating personality emasculates Ethan, while Matties feminine, effervescent youth makes Ethan feel like a real man. Contrary to his characteristic passiveness, he defies Zeena in Matties defence, You cant go, Matt I wont let you Shes Zeenas always had her way, but I mean to have mine now - (Wharton 123). To Ethan, Mattie is radiant and energetic. He sees pos sibilities in her beyond his trite life in Starkfield, something truly worth standing up for. Her energy and warmth excite him and allow him to escape from his lonely, monotonous life. While Zeena is visiting an out of town doctor, Ethan and Mattie, alone in the house, intensely feel her eerie presence. The warmth of their evening together is brought to an abrupt end by the accidental breaking of Zeenas prized dish. Zeenas fury at the breaking of an impractical pickle dish exemplifies the rage she must feel about her useless life. That the pickle dish has never been used makes it a strong symbol of Zeena herself, who prefers not to take part in life (Lawson 68-69). Ethans response to Zeenas rage was

Insanity of Hamlet and Ophelia

settlements daftness comes from his passion to get revenge and grief over his laminitiss death, while Ophelia has true and warrant frenzy. critical point has reason behind his madness, he is saddened by his fathers death, planning on how to kill his uncle, and his mind is in a fragile identify throughout the play. Ophelia is very naive, defenseless, and loyal to the men in her life. She cannot contend with difficulties that occur during the play such as, her father dying, Hamlets attitude towards her, and her lack of judgement. The atomic number 18 some(prenominal) insane yet have different reasons and ranging motives behind their insanity.Hamlet is in a unique situation where he his m new(prenominal) has married his uncle, Claudius, and his father has been murdered by his uncle. He wants nothing but revenge for his father. Hamlet is obsessed with proving Claudius guilty. Hamlet receives a lot of pressure from the ghost of his father to reach revenge and feels like he has s ome sort of responsibility to get revenge for his father. Hamlet is hasty, erratic, and does not really think slightly his actions. When he stabs Polonius opinion that it is Claudius hiding behind the curtains, he does not even bother to look behind the curtain he just does it.His wild elocution and deranged actions upset other characters and set them up for other actions. When Hamlet repetitively acts nastily towards Ophelia she winds up committing suicide . When Hamlet says, Get thee to a nunnery to Ophelia she even questions Hamlets sanity at that point and may have been a contribution to Ophelias suicide. Hamlet is also upset with his mother, Gertrude, for marrying Claudius so fast after his fathers death. Hamlet feels betrayed by his mother and is enraged with her.In the play Hamlet tells Gertrude how much better his father was than Claudius and tries to make her promise how much better his father was than Claudius. Hamlet says to Gertrude in feat 3 Scene 4, Mother, you ha ve my father much offended. Hamlet feels like his mother has betrayed his father and is angry. Hamlet makes Gertrude feel guilty for doing this. Ophelia madness is brought upon by her love for Hamlet, her loyalty to men, the death of her father, her lover killing her father, and many other things. Hamlet and Ophelias relationship is not based on love, but just about around their insanity.It seems as if Hamlet does not really love Ophelia until she passes and then he finally realizes his true love for her. Hamlet states in Act 5 Scene 1,I loved Ophelia. Forty-thousand brothers could not with all their quantity of love make up my sum. What wilt thou do for her? . Ophelia truly loves Hamlet and thinks that Hamlet loves her the same way, she is traumatized by the fact that Hamlet shuns her and is rude to her. While watching the play in the castle Hamlet says to Ophelia, Thats a fair conceit to lie between maids legs. His rude comment to Ophelia causes her to become distraught.Hamlet is a possible cause of Ophelias suicide. When she finds out that Hamlet has killed her father she talks in riddles, rhymes, and sings songs about death and virginity. In Act 4 Scene 5 Ophelia sings, Larded with sweet flowers which bewept to the grave did not go with true-love showers. Ophelia is hysterical over the fact that Hamlet had killed her father and this is where she completely loses her sanity. She listens to all the men in her life and follows their commands. Polonius and Laertes tell Ophelia to not see Hamlet and that Hamlet does not love her.Laertes states to Ophelia in Act 1 Scene 3, Perhaps he loves you now, and now no soil nor cautel doth besmirch the virtue of his will but you must fear. Laertes is telling Ophelia that Hamlet plainly wants her love now and will be done with her later. She believes Laertes and does not think for herself. Ophelia is an unpredictable woman who is confused by the males in her life. Ophelia and Hamlet be both undoubtedly insane, but at times Hamlet is on the brink of sanity. Ophelia is clearly crazy throughout the play. She is wild, emotional, and is operated by others.Hamlets madness has a source behind it and is at times a sham to throw off others. He is frazzled by his fathers death and getting revenge for his father by killing Claudius. He also is angered over the fact that Gertrude, his mother, married Claudius, his uncle, so quickly. Hamlet states in Act 1 scene 2, The funeral baked meats did coldly furnish forth the marriage tables. He is saying that his mother got married so quickly that the left overs from the funeral could cater the wedding. His relationship with Ophelia tears at his heart. He tells Ophelia that a womans love is brief during the play within a play nd makes sexual remarks to her. He is very passionate about his fathers death but not about Rosencrantz and Guildensterns death .Hamlet is so enveloped in getting revenge for his father, that he does not even sympathize with about the dea th of his two friends. Hamlet is deep in his plot for revenge against Claudius, he makes himself crazy over it. Hamlet and a few others are the only ones that see the ghost, people who do not see the ghost think Hamlet and the others are mad. Hamlets relationship with his mother was destroyed after she marries Claudius. He feels betrayed by her and his mind is filled with memories of his father.Hamlet has crude passion and purpose behind his insane feelings. Ophelia is entirely insane. Hamlets insanity comes from the passion to get revenge for his fathers murder on Claudius and his mother for getting married so quickly to Claudius. Hamlet and Ophelia are both crazy, but Ophelia is absolutely insane and cannot handle the struggles of life. Hamlet could have possibly gotten over his insanity and dealt with his feelings, but his passion for revenge took him over. They are both insane and unstable people as Shakespeare indicates through their deaths.

Agatha Christie Essay

Agatha Christie, a woman who is recognized as one of the best female crime & mystery novel writers of all time. This introduction provides debate to prove that this is true through the explanation of her strong characters, her interesting settings, and her strong display of goodity. The writer does a good job in avoiding facts, keeping the dissertation mainly opinionated. In the body of the essay, I believe it could have been rearranged in order to have much of an effect on the reader. in body divide one, the writer gives a brief explanation of the strong characters Agatha Christie created.I believe this paragraph should have been in the middle and switched with body paragraph number two. In body paragraph number two the essay writer goes into great depth and detail about the interesting and diverse cultural settings she portrays her stories in. This paragraph portrays an in-depth cortical potential in the settings of Agatha Christie novels. If placed first among her body paragr aphs, its effectiveness would captivate its reader. The last body paragraph on Agatha Christies moralisticity is an effective way to repeal this essays argument.This gives the reader a look at the Whys and hows of Agatha Christies world and her passion behind writing these types of novels. The essay writer avoids however reusing her major arguments in her essay by simply paraphrasing she effectively includes the important ideas of her essay into her conclusion. Although this essay could be slightly proved upon, it was a effective theoretical account of highlighting stylistic writings of the great female novelist Agatha Christie. The Enduring Appeal of Agatha Christie Who does not enjoy a good mystery story?Popular lit abounds with examples, ranging from the controversial work of Dan Brown to the horrific work of Stephen King. This genre, rooted in the Victorian tradition of Edgar Allen Poe, Wilkie Collins, and Arthur Conan Doyles, certainly has a wide following. On the beach, on the subway, pot escape into the world of these writers. Although many female writers claim to be the Queen of Crime Fiction, it is really Agatha Christie against whom all others be measured.Even many historic period after her death, readers appreciate Agatha Christies novels ecause of her strong characters, her interesting settings, and her strong morality. Next to Sherlock Holmes, Hercule Poirot and Miss Jane Marple are two of the most recognizable detectives in prevarication because of their distinctive attrisolelyes. Hercule Poirot, the Belgian detective, is noted for moustaches and his egg-shaped head. From the rather violent village of St. Mary Mead, Miss Jane Marple is known for knitting needles. A third detective, Ariadne Oliver, is an author with a fondness for apples.Interestingly, the last character is also thought to be Christies alter ego. Through her characters, Christie is able to express her own views on the brotherly issues of her time. Ariadne Oliver, Poirot, and Miss Marple live in time and a world that has changed drastically and perhaps that is why the world of Agatha Christie is so interesting to us till nostalgia. Although she is from a small village, Miss Marple seems to get around a great deal. In one adventure, she is convalescing in the Barbados when a executeer strikes in the resort where she is staying.Poirot and Ariadne Oliver can be found in small villages, London, and exotic settings in the Middle East. Despite their varied locales, the common element that runs through Christies novel is the closed society. These worlds are cut off culturally, economically, or physically, as in the case of Ten Little Indians, which is set on an island off the Devon coast. Poirots world is largely that of the velocity classes, but considering the number of bodies found in stately country homes, they can be rather dangerous group to crossThe time is never specified, but a vague period between World War I and World War II is often favoured. Indeed, when in some of Christies ulterior novels like Passenger to Frankfurt or Toward Zero, Christie uses the time period of the 60s, the novels do not quite ring true. Vintage Agatha Christie harkens back to a more innocent time, although perhaps a more murderous one Time and fashion may change in Christies world, but Christies moral stance stays firm. Through Christies novels, we can gain insight into the morality of the early 20th century, which still might have some resonance.In Christies world, murderers are punished by hanging. Even the gentle Miss Marple states in one novel that she feels it only right that a cold-blooded murder should be executed. Poirot favours capital punishment as well, expressing the view that it is more humane than putting a person in a small jail mobile phone for life. Divorce is frowned on in Christies novels. After Christies first marriage to an RAF officer ended in divorce when he left her for other woman, Christies wrote several novels in whic h retired air force officers tended to be the villainsChristies morality, along with her setting and characters, give her novels a staying power that has certainly not been matched by anyone writing in the genre today. In practically any bookshop, airport newsstand or train station, it is possible to buy a Christie novel. Hers is a world of moral certainty the victim will be avenged, the guilty will be punished, and in the end, the natural order of world, upset by murder, will be restored. perchance it is this restoration of order that gives the modern such comfort in these uncertain times.

Corporate Social Responsibility Essay

Today doing business is no longer a matter of creating the surpass products or making the most profit, it has developed to a matter of how? Due to scandals including child labour, poor working conditions and neglect of safety and health regulations, companies worldwide ache been forced to revaluate their moral and ethical standards. Consumers argon now caring about much more than just the product, which compel companies to monitor manufactures, secure labour standards and to be aware of the surroundings. This new phenomenon is c eithered Corporate Social Responsibility or by its shortening CSR. just about companies like H&M or Zara grow rejected to be involved in CSR. Others have taken CSR to a whole new level.Nike Inc. has during the past years not scarcely followed the recent development indoors CSR but the apparel mastodon has likewise evolved to be a role model. Nike has as many other companies renewed their supply chain and methods of manufacturing. Their newest motto f orward-looking for a wear out world describes their efforts at the most, but their new system of ranking manufactures, their Materials Sustainability Index that provides designers with information on the potential environmental impact of the products they white plague, cycle program of old shoes and their new manufacturing process of their recent shoe Flyknit with minimal waste speaks for it self. Nike has with these investments proved they are willing to Innovate for a better world but how does it affect Nikes marketing environment and will these investments comply with the overall concept Making m one(a)y?Nike is market leader within acrobatic products worldwide and is considered the 26th most powerful brand by Forbes. The athletic brand has an annual turn over on 21.8 billion dollars and spends 2.7 billion dollars on advertising every year. The importance of Nike is not to be mistaken. Therefore their latest investments in CSR are a huge boost to the issue. Many huge companies such as H&M and Zara have rejected to invest in CSR although their have been numerous scandals of poor working condition and child labour, which shows not all companies are willing to invest in sustainability and social causes. Nike has actually been involved in suchscandals, but denied all accusations.Nike has however with these new methods shut up all the critics. The company has been known for innovate shoes and closes to new standards and has used their strength in innovation to create new business methods Our vision is drop dead to help NIKE, Inc. and our consumers thrive in a sustainable economy where people, profit and planet are in balance . Nike is, according to this quote, trying to accomplish the intimately impossible and create a winwin situation for the company it self and its marketing environment. But is this possible?I believe so They have created better work conditions for employees of their manufactures because of the pressure Nike has put on theme. Nike rate t he manufactures with gold, silver and bronzy medals and have set the goal of all manufactures should have a bronze medal by 2020. And although Nike has make huge investments in innovating their products to new manufacturing and product standards with focus on low environmental damage and a lot of recycle and therefore probably raised their prices, consumers actually stand by Nikes new methods although raised prices usually do not get the approval of the average consumer.Nikes tax income has increased from 18,528 million dollar in 2009 to 25,313 million dollar in the fiscal year of 2013. This could be caused by the increased prices of their products but Nikes return on invested capital has followed the same development and has increased from 17.8 % in 2009 to 23,8 % in the fiscal year of 2013. What is more, all this is accomplished during a very difficult financial period, which only gives Nike extra credit.Furthermore Nike is increasing the competitive situation when they implemen t other competitive parameters than just product or price. Nike is also forcing the consumers to make a pickaxe Cheap products manufactured by brands, who do not have the same CSR profile as Nike and therefore do not care about sustainability, the environment or employees of the manufactures, who often work under poor conditions and put their lives on the risk every day, just to make some close or Nike who are trying to do the right thing and change these things.I am a big fan of Nikes new manufacturing methods They seem to have madethe impossible and made a win win situation. They keep innovating new clothing and shoes, which becomes popular the moment it hits the market. And they accomplish this wonder contemporary with investing in better work conditions, sustainability and low environmental damage. Additionally they keep improving their accounting figures, even in difficult financial times Absolutely horrendous in my opinion B BlogThen it happened again. A huge company forgo t to do their research properly. We have seen it before when the Japanese car manufacturing whale Mazda named their car MR2, which means faeces in the French language or when Warner Brothers named their new big movie wonder Free Willy, which is not the nicest word in the British language. This time it was the American athletic brand Nike, which released their new shoe Black and Tan close to St. Patricks Day. It was a tribute to the huge beer brewery Guiness, which also inspires the shoe, which includes an illustration of a beer in the sole. Usually that kind of shoe would have been popular among the beer loving Irish people. But Nikes marketing people forgot one thing The Black and Tan was a violent British paramilitary, which ravaged the Irish independence wars and among this the atrocities of Bloody Sunday. Not a name you want to use for a shoe honoring the Irish peoples most favorite company.And Nike has experienced the consequences of the mistake. Nike has put a lot of money in to innovating and advertising the shoe, which only makes the fault bigger. Some simple research or a Googling of Black and Tan could have averted the problem. Nike has now made a shoe to tribute Guiness that they cannot sell in Ireland. It whitethorn have ruined Nikes reputation and brand in Ireland and it has cost Nike million of dollars in manufacturing the shoe and may even cost billions of dollars in losses of upcoming sales in Ireland. Hopefully Nike and other companies have learned their lesson and in the future understand the importance of cultural research.

The demand for telecommunications is rapidly increasing in Belize Essay

Research has found that an estimated fifty million minutes of international long aloofness telephone calls originate from Belize each year. The government has aimed to ensure that consumers have lower prices, higher property services, wider array of service choices, and state of the art technology. It alike seeks to reform the efficiency of numerous business ventures which would facilitate the economy of the sphere. An improved telecoms infrastructure ordain also increase the level of foreign investment.The telecommunications sector has been constrained by limited financial ability to invest in development of impudently infrastructure (Fox 103, 2007). As a state run institution, BTL has found it difficult to concord a state of the art telecommunications network. Satellite, cellular, and information technologies are changing at a rapid direct. Belize already faces several(prenominal) disadvantages as compared with its neighbors because it is losing competition in wrong of c ellular teledensity. It also has the greatest unsatisfied demand for services and the longest average wait for installation of telephone lines.It also suffers from a disadvantage in terms of the number of lines per employee and level of investment per employee. BTL has invested twenty dollars in telecommunications for every inhabitant. new(prenominal) countries with similar economic levels have invested two to ten times higher. The country has annually invested less in telecommunication than the amount essentialed to maintain the current level of personal welfare enjoyed. The low investment rate has created several problems for BTL (Fox 103, 2007. Research conducted for a group of Belizeans determined that forty percent of the participants had no idea about the telecommunication reforms.Twenty percent claimed that government plans to reform the telecommunication sector would fail. The government aims to ensure that the demand for telecom services will increase if the level of serv ices is upgraded and modernized. The country aims to privatize and liberalize the sector which would perish an incentive for private organizations to provide services in remote areas of the country. Numerous communities in Belize do not have access to adequate telecommunication services. confidential companies have been selected to tap for customers who would provide a large number of citizens with the opportunity to obtain telecommunications services.The Public Utilities Commission which was formed in the late 1990s regulates the telecommunications diligence in Belize. It has worked with the government to develop a policy framework for the telecommunications sector. This policy is the future blueprint and development of the industry (Cronin 31, 2007). The Belize Telecommunications Act was passed in 2002 which allowed all licenses, permits, and authorization for operating until the expiry of previous licenses. This act allows the development of the telecommunications industry by the system of competition.It has granted two licenses to the Belize Telecommunications Limited and International Telecommunications Limited. An individual license was also provided to Speednet Communications Limited. The PUC has granted an estimated twenty licenses for internet service providers, data networks, and private domestic networks (Cronin 32, 2007). The PUC has also allowed the improvement in the set of rules and software applications to improve the quality of communications. Belize has not managed to open its telecommunications market place to competition and privatization.As a result it has been experiencing slower sector growth and higher prices as compared with its neighbors. High prices and the slow rate of innovation have been identified as being responsible for the slow pace of development (Cronin 29, 2007). There are also limited opportunities for entrepreneurial initiatives. The new government aims to properly design and implement reforms in the telecommunicatio ns sector. It requires governmental will and capacity to reform which would assist in the development of the telecommunications sector.It also requires the need for substantiate policies and basic rules of the game. The policy for licensing new companies must be clear as it would ensure that the sector structure is secure in the future. The pricing rules must be well defined which would allow firm numbers and simple formulas for automatic adjustments to hold for several years. Another requirement is the powers of the regulatory authority and the decision making processes will be used in interactions with regulators. Credible and stable sector policies and rules are another objective of the government.They aim to create a broad consensus on the reform package (Cronin 30, 2007). Another pregnant step is the government seeks to add credibility to the reform process by relating the process to its success. Good telecommunications laws also need to be implemented according to the objec tives of the new government. The current legislation needs to be upgraded so that it can assist in telecommunication reforms in Belize. A study task of the Belizean government has been to create credibility for its telecommunications reform policy.Private investors believe that the absence of credibility would result in the risk of expropriation and having investors taken security in terms of the ability of the government to force utilities to charge unprofitable rates for their services. While the government wants to encourage private investment, it must create an institutional arrangement that limits their own ability to behave opportunistically once private telecom operators undertake their investments. The creation of regulatory bodies creates questions concerned with accountability and autonomy.Empirical studies that have examine the Belizean telecommunication sector have tried to explain the partial telecommunications reforms or the effects of political and institutional va riants on network deployment. Research has explored how new political institutions measured by index of checks and balances affect the long run level of penetration in Belize (Cronin 39, 2007). Political limits have a strong and positive race with the growth of main lines. It highlights the importance of policy for promoting steady and strong incentives to private investors in a sector where opportunistic behavior might be expected.Other researchers studied the effects of telecommunications regulation and political variables in which they found that these variables help explain the level of network expansion. A better and specific regulatory purlieu leads to greater investments in telecommunications. Ownership and competition by private investors tend to create favorable environment for the expansion of telecommunications. Regulation helps assist the private firms that tape the telecommunications sector of Belize.Research conducted for the links between privatization and network expansion found that privatization is strongly linked with the efficiency and reliability of the telecommunications sector. Competition a major variable can have a positive effect on the telecommunication sector. Regulation is however considered to negative with relation to network expansion. Regulatory environment constitutes an important factor for private organizations that seek to operate in Belize. Strategic decisions made by companies can be linked with traditional economic factors and regulatory conditions.The surgical process of the telecom industry affects and is affected by the political and regulatory decisions. Privatization, liberalization and regulatory enhancement are linked and influence each other in the success of the telecom industry (Cronin 69, 2007). Belizean telecommunications market is an emerging market which is considered risky by major telecom operators. It also suffers from volatility because of the vulnerability of the economy to market fluctuations. Con sumers in Belize are also sensitive to prices even during the times of economic boom. Low prices and regulations make Belize an unattractive option for Western telecom companies.Despite major bills and reforms, the sector continues to be dominated by the BTL. Belize Telemedia retains its monopoly and hegemony over the telecommunication sector. It is also favorably supported by the government which continues to provide economic assistance to the company. The softened capital market and uncertainty about future economic development in Belize means that carriers will prefer technology that makes the most of existing infrastructure. This will increase the sales opportunities with products that offer reliable and efficient service.

Homeschool vs. Public School

Final Essay Home Schooling From Home to Harvard Were every last(predicate) familiar with the paular images of home take aimers in America Extreme fundamentalist families shutting out all other points of view. These stereotypes ar touted freely by the popular media and naturalized schooling experts alike. entirely they have little to do with the realities of homeschooling for near families today, and argon rarely backed by factual data. The average home-schooled student scored 81 points higher(prenominal) on the Scholastic Aptitude Test (SAT) than did the general population in 2000. Winters) At the subject field Spelling Bee in 2000, the top three winners were home-schooled. Studies show that, home-schooled children besides tend to score higher on basic skills testing than do public school children. (Winters) According to the Wall Street Journal, Evidence is mounting that homeschooling, one time confined to the political and religious fringe, has achieved results not only on par with public education, but in some ways surpassing it. (Reider) However, one casing continues to surface whenever the issue of home schooling arises.Public school administrators, teachers, and parents are all concerned about whether home schooling stub be considered a good process of education. Therefore, I intend to prove that home-schooled children are properly socialized, fully educated and college admissions increasing espousal rates of home schooled applicants prove that theyre prepared for the next level of education. Supporters of public schools proceed that public school students learn to work well with others, including those of differing backgrounds, and that they can achieve greater independence by attending public school.Negotiating the communal spaces of schoolyard, classroom, athletic field, and laboratory prepares them for real world experiences, they contend. Critics of home schooling believe that home-schooled children miss out on these important opportunit ies. Without the adventure to interact with those of diverse backgrounds, critics are concerned that home-schooled students will fail to think and understand one of the core values of American life to tolerate and appreciate the differences between cultures or groups and among individuals.They fear that isolation breeds intolerance, prejudice, and even fanaticism. In response to such criticism, proponents of home schooling answer that home-schooled children have plenty of social opportunities. The National Home Education Research Institute conducted a cultivation and found that an average home-schooled child participates in 5. 2 activities per week outside the home. (Dr. Brian Ray) These children are involved in music, dance, drama, and art classes, visit museums and zoos, and join home-schooling groups or local churches. They form athletic teams and compete in home-school tournaments.They participate in volume and foreign language clubs, scout groups, and have pen pals. In fact , home school participants believe that, because the average time spent in class can often be compressed to about half a day, home-school students have more time available to them than do students in public school to pursue special interests. (Golden) These activities may include practicing the piano, learning lines for a come across, or studying ballet. Being a home-schooling student opens up many hours in a day do be able to do specific things they would not have been able to do if they had attended public school.Advocates of home schooling maintain that in the process of participating in outside activities, home-schooled children benefit by socializing with people of all ages, not just those of their peer group (Stevens 35). They melodic phrase that the world does not consist of people who are all the same age and that students are at a disadvantage if they spend their day with their peers. hotshot home-schooling researcher claims that home schooling reduces that degree to whi ch children find themselves constantly and obsessively being compared to, and comparing themselves with, other children their age. (Gaither) A home-schooled childs days, he believes, are more like the real world than that of students in public school. Research conducted on the socialization of home-schooled children lends support to the arguments of home-schooling advocates. Home schooled children are found to be as well adjusted as public school students when measuring aggression, reliance on others, perception of support from others, perceptions of limits to be followed, and interpersonal relations among family members. (Lines) Another study indicated that home-schooled children had less behavioral problems than children attending public school.Supporters of home schooling will often turn the tables on their critics, pointing to the negative influences present in public schools. (Kranzow) In particular, a sizable percentage of home-schooling parents worry about the wrong kind of socialization found in public schools and keep their kids at home in the first place for that reason. They believe the prevalence of illicit drugs, alcohol, smoking, and premarital sex undermines the moral principles taught at home. They fear the negative influences of peer pressure and want to protect their children from American pop culture.As a result of the recent growth of homeschooling in the US, colleges and universities have received an increasing number of applications from home-schooled students. Admissions offices have found it necessary to assess whether and how their admissions requirements should be modified to allow fair review of the credentials submitted by homeschooled students. It is estimated that 50% of homeschooled children attend college, the same percentage as children educated in public schools. (Klicka) But are these students skilled enough to compete successfully with conventionally-schooled students in the college setting?Klicka concludes that homeschoo lers and traditionally educated students demonstrate similar academic preparedness for college and academic achievement. by dint of my research on the homeschooling process, I have discovered that home schooled childrens test score and their home school portfolios have impressed many colleges, most of them prominent or ivy league. Each yearHarvard Universitytakes up to 10 applicants who have been homeschooled. In general, those kids do just fine, says David Illingsworth, senior admissions officer at Harvard University.He adds that the number of applications and inquiries from homeschoolers is definitely increasing. (Klicka) The students average scores were typicality in the 70th to 80th percentile, with 25% of homeschooled students enrolled one or more grades above their age-level peers in public and clubby schools. (Klicka) Peer groups have less influence on this population than they generally have in lives of those who are educated more traditionally, while faculty members looke d to play a critical role in the transition to college process, above and beyond the role they play in the lives of more traditionally educated students.One cleverness contest that, whether at a public school or in a homeschooled environment, grasping the learning material can be difficult for a child due to teaching style and their coordination with learning. Much of this is due to teaching style and its coordination with learning style. Because its extremely difficult to teach in a way that best fits each student, a child may be left in the dust due to the lecturing of the teacher according to the absolute majority of the students learning style.Homeschooling, on the other hand, allows flexibility to define a curriculum that still meets the requirements, yet takes into account the best learning style for the child. Generally, educational success tends to measured in academic achievement. If this standard alone were applied to home schooling, most people would agree that home sch ooling can be a successful alternative to public school. In terms of academics, sociability and the higher level of education, the home schooling process has indicated through test-scores evidence and increasing acceptance rates by college admissions to be a highly effective method of education.Alyssa Statham Professor Clifford EH 102 MW 930 December 8, 2011 Work Cited Page Kranzow, Jeannine M. Taking a different running The college experience of homeschooled Diss. Indiana University, 2005. Pro Quest Winters, Rebecca. Home Schoolers From Home to Harvard Time, 156, 11 September 2000, 55. Cogan, Michael F. Exploring Academic Outcomes of Homeschooled Students Journal of College Admission. 208. Dec. 2010 p. 18 Gaither, Milton Home schooling goes mainstream Education Next. 9. 1 2009. P. 10 Stevens, Mitchell L. Kingdom of Children Culture and Controversy in the Homeschooling Movement Princeton University Press.Sep 2001 Jones, Erika M. L. Transition from Home Education to Higher Education Academic and Social Issues , volume 25, Number 3, 2010, p. 1-9. Reider, John , Stanfords senior associate director of admissions, as quoted by Daniel Golden,The Wall Street Journal, Feb 11, 2000, pg. 1 Daniel Golden,The Wall Street Journal, Feb 11, 2000, pg. 1 Klicka, Christopher J. Homeschooled Students Excel in College Esq. Senior Counsel for Home School Legal Defense Association Ray, Brian Dr. U. S. Homeschool Population Size and Growth NHERI December 23, 2008

Smoking Ban

The Smoking Ban Brandon Samuel January 24, 2013 The Smoking Ban Smoking is a popular pass time. At the alike time, it too threatens the lives of millions of people, lotr and non- wood pussyrs alike. Smoking kills much people each year than any other infirmity. Smoking kills 2 out 10 people each year in developed countries. (PAHO, 2007) Second break smoke puts non- ingest carriages at similar risk to that of smokers. Retrospectively non-smokers feel their beneficials be being violated. Smokers want to bind a filling to smoke where they want.Smokers strike pot is a legal act so why dislodge it? cardinalscore Six million smokers make their own health decisions to smoke. However, the Environmental Protection agency drafted a report, in May of 1992, stating that second hand smoke is a carcinogen. Every state in America should address this problem on a national level and local level. Smoking should be tabu from exclusively public facilities. Several states get to passed have natural laws making it illegal to smoke in any public facility. In California, its illegal to smoke in a car with children under the age of 18 a panel.Other states such(prenominal) as Maine, Louisiana, Puerto Rico, and Arkansas have similar car smoking laws- with different ages that apply. Many variations of policies have been rectify locally to support a nationwide movement to have smoke disengage laws in every state. Among these states Michigan is as well as among these states jumping on board for smoke free environments. The clean air travel act was established to protect citizens against harmful effects of smoking or second hand smoke. There argon currently 13 states that have no statewide ban and simply rely on the clean air act to restrict smoking.These laws of the clean air act be very broad and may restrict per county but it is up to the state to apply specifics to their bea. As Smoking has been a habit of choice for many a(prenominal) Ameri corporations, laws and policies ar set in place to protect those who wish non to be affected by second hand smoke. Michigan has been among many states adapting to the change. Jennifer Granholm signed a bill on December 18, 2009 which was put into place on May 1, 2010 where all public aras including workplaces, restaurants, and debar ill be smoke free. The policy also states, unlike California and other states that you may not smoke on any patio of these establishments as well. Opinions of others feel that this is quite biting as people feel they should be able to smoke outside on a patio at the establishment. The bill defines and explains all appropriate measures which essential be taken in order to uphold the law. The sections describe actions for company owners to prohibit smoking in these areas and to also post signs around the establishment. (Mulder, 2010)There are two exceptions to the smoking ban which includes cigar bars and tobacco specialty stores. Both of these businesses must file an affidavit with the department and await approval. The bill is very specific somewhat what is allowed and what not allowed for these establishments is. For example, you may not smoke cigarettes in the cigar bar, only cigars. The second exception to the policy is casinos. If the casino was established before the bill was called into action accordingly patrons may smoke in the facility. However, casinos that are established after May, 1, 2010 must be smoke free.Penalties of this bill are determined to be no more than 100 for the first offense and no more than 500 for the second offense. Food establishments that do not permit smoking as according to the law may not discriminate against employees who do smoke. (Mulder, 2010) Below are a list of state and local laws that pertain to the join States and the participation of this policy. Across the United States, 21,884 municipalities are covered by a 100% smoke free provision in non-hospitality workplaces, and/or restaurants, and/or ba rs, by either a state, commonwealth, territorial, or local law, representing 79. % of the US population. 39 states and the District of Columbia have local laws in effect that requires non-hospitality workplaces and/or restaurants and/or bars to be 100% smoke free. There are 2,140 states, commonwealths, territories, cities, and counties with a law that restricts smoking in one or more outdoor areas, including 1,056 that restrict smoking near entrances, windows, and ventilation systems of wrap places 1,497 that restrict smoking in public outdoor places such as parks and beaches 253 that prohibit smoking in all outdoor stadiums and other sports and recreation enues, and 361 that restrict smoking in some areas within outdoor stadiums and other sports and entertainment venues. (ANRF, 2012) Smoking is a habit that many people engage in throughout America. It can also be thought of as a tender practise, and many people who do not smoke normally impart smoke in particular when they go to bars, restaurants, and casinos. At the same time, smoking is a great health risk, which endangers not only the user, but also everyone who is in the same area as the user.In this context, this paper will examine the pros and cons of banning smoking in bars and restaurants and will provide an honest solution to this debatable issue. look at ethical solutions to this problem depends on how you view the issue at hand. Quit smoking in enclosed spaces or elapse the way we have always done things. What about giving people the choice not to be engulfed by SHS? Does the smokers right to smoke trump the right to not smoke or be affected by SHS? If no, then set rules and regulations. Those who dont follow will have consequences.Clarks article states that an amazing 88% of Americans feel that smoking is annoying. Too much surprise, most smokers support a smoking ban as well. We could cater to the 88% and develop solutions to these problems such as make it illegal to smoke in any publi c facility. Another solution would be to install advanced air filtering systems to enable smokers to continue to smoke indoors as long as the filtering systems prove to be efficient. This may be the key to help the smokers, less likely to feel apart(p) and attacked.Another possible solution would be to spend money on outdoor areas (patios) where customers may eat or socialize outside together. This would actually draw non-smokers and smokers together in an environment where they could mingle together without feeling like they are being harmed physically or emotionally. If your business was located in a frosty area, the owners could also install outdoors heaters to allow year round patios. To clarify misconceptions even further, the Journal of American Physicians and Surgeons, written by Michael L.Marlow, reports that the best evidence inform that smoking bans put into place does not pose an economical threat to the any business. (Marlow, 2009) In addition to public smoking reme dies, in that respect should be a smoking ban in any vehicle that transports a child under the age of 18 years old. By making the age 18, there is no question of rights that are infringed. You have to be 18 to buy and smoke cigarettes, so lets keep it consistent and simple. Given scientific information on the effects of smoking a non-objectivist would agree that sometimes simplicity is the key. Waller, 2008, p. 175) As stated previously smoking is a greater cause of death and disability than any single disease, says the World wellness Organization. According to their figures, it is responsible for approximately 3. 5 million deaths worldwide every year or about 7% of all deaths. (BBC News Smoking) Moreover, the World health Organization says that by 2020 17. 7 percent of all deaths in developed countries will be the result of smoking (BBC News Smoking). This means that out of every 10 people who die roughly two people die because of smoking.The WHO is currently working on a plan etary level to achieve 100 % smoke free environment in any enclosed space. This is to include airlines, schools, workplace, health facilities, bars, restaurants, and all public facilities. This global organization recognizes the dangers that come from smoking and also would like to help educate our youth on the effects of smoking. This type of action would focus on baulk measures to lower the percentages of smokers in the years to come. WHO, 1999) There was also a recent study done by the United States Societies actuary and it reported that a confederacy of direct and indirect medical costs estimated about 10 billion dollars in health care costs associated with smoking. To sup port this estimate, the Occupational natural rubber and Health Administration reported that a clean air act would save US employers 15 billion dollars annually and the workforce productivity would deck out about 3. 5 %. (PAHO, 2007) To begin, the argument for allowing smoking in bars and restaurants is tha t many people go to bars and restaurants to relax and socialize.Historically, smoking has been a part of these activities, especially drinking and socializing in bars, pubs and nightclubs. Charles Clark writes in his article about the desperate attempts to cut down smoking in public facilities. Politicians, administrators, and supervisors are feeling for policies that they can move forward with- in order to crackdown on smoking. Clark notes that since the smoking ban issue has been pushed so heavily and been in the forefront of everyones minds, smokers have been feeling publicly humiliated, vilified, and ridiculed. Clark, 1992) The ban of smoking could, in this context, jeopardize businesses by forcing businesses to ban activities in which their customers engage. This economic factor is potentially problematic, since it is often a unassailable thing for businesses to further profits by catering to the wishes and desires of the customer. Secondly, bars are places where everyone kno ws that people smoke and so they enter into this environment of their own free will. Thus, smoking in this national is not a malicious activity, since everyone freely chooses to visit a place that allows smoking.Thirdly, it is potentially problematic to dissuade what is often considered a social activity in a social environment. In the context of the pros to banning smoking in bars and restaurant, these cons to banning smoking in a bars and restaurants hold up different viewpoints. First of all, smoking is a serious health risk both to all customers and the people who serve them. Studies have also proven that the smoking bans have not affected the businesses that are on board. In fact, it has increased business and people are generally supporting the change. PAHO, 2007) This also brings up another issue of whether or not to ban smoking in every workplace establishment and vehicles with children as well. Overall, according to the World Health Organization, smoking kills and disables more people worldwide than any other disease. This means that smoking, which is a chosen habit, kills more people than serious worldwide disease such as AIDS. Tynans article reports that the American Nonsmokers Rights Foundation estimated 33% of US residents live in areas where smoking bans have already been set in place. Tynan, Babb,, 2008,May). When looking at the smoking ban we can include the smoking ban to incorporate all public facilities, transportation (airplanes, trains, buses), and also vehicles with children aboard. Right now children are suffering from second hand smoke. In many states it is still legal to smoke in your car with children. But what isnt exploited is that the World Health Organization reports that 700 million children are exposed to second hand smoke. SHS exposure causes upper respiratory infections and increases the chance of asthma. PAHO, 2007) Shouldnt America fight for protecting freehanded non-smokers, but also the children too? In regards to SHS i n the workplace The Employee transaction Law Journal (2006) Tomkowicz and Lessack make claims that workers who smoke, take longer and more frequent breaks. In addition, to longer breaks there is a rise in the cost of health care, which is more expensive for everyone because of smoking and its many effects. The World Health organization supports this claim as well, adding that economically the businesses are at higher risk for fire, more expensive cleaning fees, and higher insurance premiums. PAHO, 2007) Non-smokers feel the smoking ban has a positive impact on the health of everyone, so lets continue the progression and move forward with a nationwide ban. These reasons alone should describe that public establishments and club should support a clean air act. A habit, which kills and injures so many people worldwide and in the US, is hard to embrace. In a larger respect, one could argue that, considering these facts, it is the duty of our United States government to protect people when they go to public places from the awful effects of smoking.The biggest reason, moreover, that smoking should be banned from restaurants, bars, public places, and transportation is that we need to find a way to protect the rights of individuals asking for a choice to stay healthy. why should smokers infringe their choice on others? It would be safe to say that the opposing views of the smoking bans derive from a universal ethical egoism viewpoint where as Bruce Wallers text divvy up Ethics (2008) describes ethical egoism as everybody does what benefits them, not considering others views or values. Waller, 2008, p. 87) Although ethical egoism deserves consideration society should also consider utilitarianism as another ethical viewpoint. Although these negative myths about the smoking ban can be refuted, and smokers understand consequences of smoking tot heir own health, smokers have to also calculate the consequences to non-smokers as well. Assuming the United States Government fights these battles locally, nationally, and statewide, many of the Americans will continue to decline in health and continue to die each year from tobacco and SHS.If society looks at second hand smoke in an ethical manner they could see that SHS is detrimental to ones health and we have a moral obligation to our associate degree humans to not impose serious health risks upon others. Another aspect to point out is that most of America does not smoke. There are more non smoker s that there are smokers. Also smokers generally want to quit but still smoke because of nicotine addition. A lot of smokers support a clean air act. There are several myths that are brought about from the tobacco industry.Cleary looking at the difference between right and wrong is this case is key. People should have the right NOT to smoke, even passively. Simply, have rules and regulations on where smokers can and cannot smoke. Based on scientific knowledge, many Americans and organizations that support th e smoking ban has begun to campaign against second hand smoke. If the smoking ban does not progress, we may see backlash of an angry population. We could also see US studies providing that second hand smoke increases the number of people with lung cancer and heart disease.People who are addicted to smoking should be treated with compassion in order to help their habit. However, they should not be permitted to harm others by chemical means. If America cannot agree to enforce public smoking laws, then we will continue to see declines in smokers health including cancer and fatal deaths resulting from a carcinogenic agent, such as cigarette smoke. In regards to smoking in the workforce, employees who are continually and routinely exposed to a lot of second-hand smoke may end up walking outside(a) from their jobs, due to the health risks.In this respect, non-smokers can be subjected to the same ailments and risks that smokers are subject to. This fact in itself makes it plainly evident that smokers endanger others by smoking, and that in view of public health, the government must pass laws which protect its citizens from health hazards, especially ones which kill more people so violently. Conclusion To conclude, the arguments for allowing smoking in bars and restaurants rest on the assumptions of the past, that smoking is a social activity and should be allowed in public places.But since that time in the early 20th century when smoking was much more prevalent among adults, medicine has discovered absolutely that smoking greatly jeopardizes the life and quality of life of millions of people, smokers and non-smokers exposed to secondhand smoke alike. M. Tynan says that the 2006 Surgeons Generals Report concluded that SHS causes premature death and disease in young children and nonsmoking adults. This means that the government must enact changes in the law to reflect this scientific knowledge.Overall, however, when weighing both the pros and cons, it becomes very evi dent that smoking is too harmful to peoples health and must be publicly censured as much as possible. Given all these factors of smoking the US government should provide a universal ban for smoking in public facilities. With the exception of those establishments who provide an area, which is sealed off, and the air current is ventilated away from the general public. Only then would a bar or restaurant owner be able to allow smoking in this space.Millions of Americans chooses not to smoke. However, they are not given the chance to get away from second hand smoke. In most states it is still legal to smoke in restaurants, bars, casinos, and public facilities. Why is the law taking their right away to be healthy, but yet not taking the right away from smokers all the while letting them calamity smoke in their way? What is more important the right to smoke or your right to good health? References ANRF. (2012, January 02). Overview list how many smoke free laws?.Retrieved from http//www . no-smoke. org/pdf/mediaordlist. pdf Clark, Charles. (1992). Are bans on tobacco use unfair to smokers? Crackdown on smoking, 2(45), Retrieved from http//library. cqpress. com. ezproxy. falcon. edu/cqresearcher/document. php? id=cqresrre1992120400=hitlist=0 doi cqresrre1992120400 Marlow, Michael L. (Summer 2009). Epidemiologic and economic research, and the question of smoking bans. (Essay). Journal of American Physicians and Surgeons14. 258(3). Health Reference Center Academic.Gale. Baker College. 23 Oct. 2009 . Gale Document NumberA201551415 Mulder, M. (2010, February 04). Michigan smoking ban exemptions and enforcement. Retrieved from http//www. michiganpolicy. com/index. php? option=com_content=article=693michigan-smoking-ban-exemptions-and-enforcement=43health-care-policy-briefs=159 Pan American Health Organization, PAHO (2007, May 23). Smoke free inside. Retrieved from http//www. paho. org/english/ad/sde/ra/Engbrochure. pdf Slovak, Lila E. (Fall 2007).Smoke screens why state laws making it a crime to smoke in cars containing children are a bad idea. Family Law Quarterly41. 3601(21). Health Reference Center Academic. Gale. Baker College. 23 Oct. 2009 . Gale Document NumberA175284505 Tomkowicz, Sandra M. ,andSusan K. Lessack. (Winter 2006). Where theres smoke employer policies on smoking. Employee Relations Law Journal32. 348(18). Health Reference Center Academic. Gale. Baker College. 23 Oct. 2009 Gale Document NumberA156054991. Tynan,M. ,Babb,S. ,&MacNeil,A.. (2008,May).State Smoking Restrictions for Private-Sector Worksites, Restaurants, and Bars United States, 2004 and 2007. MMWR. Morbidity and mortality Weekly Report,57(20),549-552. Retrieved October 23, 2009, from ProQuest Nursing & Allied Health Source. (Document ID1500262111). Waller, N. B. (2008). Consider Ethics Theory, Readings, and Contemporary Issues (2nd ed. ). Pearson Education, Inc. World Health Organization, WHO, (1999, August 6). Action plan on tobacco or health. Retrieved from http//ww w. wpro. who. int/NR/rdonlyres/1167BB28-E2D2-4C61-A5CB-234BD303C3BC/0/RC5011. pdf

Education †Gymnasium Essay

program line in India today is nothing like it was in Pre-Independence and Post-Independence Era. pedagogyal activity dodging in India today went through a lot of changes before it emerged in its present form. Present command system in India is as well guided by different bearings and goals as compared to earlier time. Present system of reproduction in India, however is based around the policies of yesteryears. After independence, it was on 29th August 1947, that a Department of schooling under the Ministry of Human Resource Development was found up.At that time the mission was the quantitative spread of bringing up facilities. After, 1960s the efforts were much focussed to provide qualitative education facilities. The present research focus on steps through which our indian education system had gone through. The elemental moto of this research is to show that india has done serious efforts in education nd has shotremendous knowledge tho it is still lacking in comparis on with veritable nations. This learn is an effort to suggest some measures for its improvement.INTRODUCTION Education in every sense is one of the fundamental factors of development. No country can achieve result without substantial investment in human capital. Education improves the quality of their lives and lead to broad complaisant benefits to individuals and society. Education including formal education, public awareness and learning should be recognized as a process by which human beings and societies can overhaul their fullest potential.The pre british indian Education system comprised of three typesElementary education Secondary education Higher education Although Higher education is seen as the producer of elite class in society which largely contribute in the system of governance. The dawn of independence saw the significance of high education in its reach and cover shape up. At the time of independence, there was bleak situation of higher education in India as the three important indicatorthe number of Educational institutions, the number of teachers and the students enrollment in Education.OBJECTIVE OF THE STUDYFirst objective of the research is to get a understanding of various Educational changes that have taken place in India from pre Independence era. To study various Act launched for Education growth. To Find current scenario of Education firmament in India To suggest some meaningful meausures to improve our Education sector. MYTHODOLOGY The study is based upon secondary data. Data has been tranquil from various sources like www. world bank. in,UNESCO,UNTDA. Statistical figures are main vehicle to achieve objective.It has studied internet research as well as insurance polity papers and other official documents. CHANGES IN EDUCATION The changes which we are watching today due to education are may be because of various policy of government . Few of them are following The National policy on Education 1986 had underscored the constitu tional resolve to provide quality Education to all. under this policy government decided to review the growth and development of higher Education through five year plan which paid rich dividend in promoting education in India.The Eighty sixth constitutional amendment act in December 2002,made elementary Education a fundamental right for all children in the age group of 6-14. The Government initiated the scheme of area intensive program for Educationally backward minority and scheme of financial assistance of madrasa Education as part of its revised programme of action(1992). Taking into consideration the need for technical Education so that skill is acquired, the Government took steps to open industrial facts of life Institute, medical colleges,polytechnics. At present there are 1500 such(prenominal) Institutes.National adult Education programme was taken up in 1978. The aim was to reach 100 part literacy (age 15-35) by the year 1990. Its basic pupose was to promote small family. As a result of announcement of national policy on Education priority is abandoned to vocationalisation of secondary Education to make Education relevant to work. A central Institute of Education technology was set up in NCERT to purchase equipment for state Institute of Educational technology. UGC was set up in 1955 for coordination and determination of standards.UGChas taken steps to implement the recommendations of new policy on education such as autonomous colleges,centers of advanced studies in universities, establishment of education media research center and audio visual research center for the use of media and mise en scene up academic staff colleges for training and orientation of college teachers National program for nutritional support to primary Education was launched in 1995 under which food grains is provided to childrens in primary classes. The program assures 199 gm of grain per day for attending school for at least 80 percent of total school years in a month.Follo wing India independence a number of rules were formulated for backward scheduled caste and scheduled tribes of India. Special reservation are also provided for scheduled caste and scheduled tribes example a reservation of 15 percent in kendriya vidyalaya for scheduled caste and another reservation of 7. 5 percent in kendriya vidyalaya fot scheduled tribe. CURRENT STATUS There were 20 universities and 496 college at the time of Independence At present universities and university level institutions-504 State universities-243 State clubby universities-53 Central universities-40.Deemed universities-130 Institutions of National importance established under act of Parliament-33 Institutions established under various state legislation-5 In addition there are 25951 college including atound 2565 women college Table-1 every India Growth of institutions Year. Universities Colleges. Total 1947-48. 20 496. 516 1950-51 28. 578. 606 1960-61. 45 1819. 1864 1970-71. 93 3227. 3320 1980-81. 123. 473 8 4861 1990-91. 184 5748 5932 2000-01 266 11146. 11412 2004-05 348 17625. 17973 2005-06. 355. 18064. 18419 2006-07. 367. 19000 19367 2007-08. 416. 20677 21093 2008-09. 480 22000. 22480.2009-10 504. 25951. 26455 Source UGC To promote higher education, college were established to provide specialized professional or vocational training. The outgrowth ever college in india was during the British rule in 1817,the CMS college kottaysm in kerela. After induction of new education policy, college education got flip and has increased manifold. Women enrolment was little than 10 percent of total enrollment on eve of Independence and it was risen to 41. 40 percent Number of teachers in 1950 were 15000 , in 1991 teachers were 272 thousand and in 2004 it was 457 thousand , in 2010 it was 699 thousand.Number of students enrolled in 1950 was 0. 1 million , in 1991 it was 4. 9 million,in 2004 it was 9. 95 million and in 2010 it reaches to 14. 6 million. EVIDENCE As Indias higher Education system i s one of the world largest, enrolling nearly 22 million students in more than 46000 institutions. The changing landscape of higher education should be noted by key administrator, particularly government should be aware of the opportunity for institutions to nurture entrepreneurial growth and establish partnership with various composition to address community needs.Indias government currently plays a command and control role in higher Education. Under government oversight, public universities set curricula, determine courses offering, administer exam and grant degrees. But in 12th five year plan government key policy for economic development theory 2017 proposes a steer and evaluate role that allows a greater degree of self regulation and enforces higher level of accountability across the education system institutions The Economic development through Education is clearly evident in trade ,demand for service which have pace.ADVANCEMENTToday development of Education in India has atta ined new level essentially after the independence of country. India is developing nation and it has been expanding in every field. Development of Education in India brought some a transformation and the concept of Education got modified. India got well known Educational institutions such as IITs,IIMs,AIIMS,, ISB,ISI. Indias higher Education system is the third largest in world after mainland China and Uk. The Development of Education has traveled a longway and thus Indian Education system introduced certain advantageous system such as online Education in India.Online Education is a system of Education training which is delivered primarily via the Internet to students at remote location. Online Education enables the students to opt for some online degrees or courses from various university In the modern times, students are provided with extensive scope and courses to choose from and they enjoy the opportunity of selecting the required field. The system of distance Education in Ind ia is becoming increasingly popular. The student choosing distance learning process are benefitted with modern pattern followed.Development of Education in India ensures that all Indian citizens willing receive Education in spite of financial constraints or unavailability of college and school. In addition the non formal Education is launched which is about acknowledging the importance of Education, learning and training which takes place outside recognized Educational institutions. It is the process of learning throughout life.PROBLEMS Undoubtedly India has made a vast improvement in education sector but stilk it lacks in some or the other way like1)The enrollment rate in India had shown progress of gross enrollment rate in higher education to 17. 2 percent over the years yet it was short as per the world standard as seen,the Country was behind China 19 percent and UK 60 percent and USA 82 percent 2)The teacher strength in institutions of higher education was far from adequate. 3) Gross enrollment has increasd but were not matching anywhere with developed countries 4)Wide variations are seen in rural and urban areas 5)Regional disparities are also visible. 6)Education given is irrelevant according to job market7)Innovation and creation are missing from the field 8)Education is seen as a object of providing immediate skills and tools, not means for future growth 9)By far one of the most pressing problem is that unavailability of money or inadequate funding of Indian Education system.RECOMMENDATIONS Our Education system still in this era faces numerous problems. funny thing is that from colonial times, few things have changed. we have established IITs,IIMs and other Institute of integrity. Students now routinely score 90 percent label still find difficult to get into college of their choice.we live in a country where the people see Education as means of climbing the social and economic ladder. Some of the useful measures to improve our education system are f ollowing 1)Private capital should be allowed in Education to reach at excellence level and compete with developed nations 2)Personalize education should focused as one size does not fit all humans. So Education should be given according to its demand. 3)Implement massive technology infrastructure for Education 4)Focus on skill based technology according to modern era 5)Reward creativity, original thinking, research and innovation.6)Redifine the design of Education system 7)Take mediocrity out of the system 8)Policy makers in India should continue to develop and implement an accreditation system that can over time become a key measure of quality. 9)An Effort is needed to gradually phase in methods to link funding to quality measure. 10)Raising the level of Education, to be competitive like developed nations. 11)Identify the need of business and industry, then supply Education to fulfill their demand REFERENCES Ministry of Human Resource Development. (2001). Selected Educational Stat istics 2001-2002, Government of India, New Delhi.Ministry of Human Resource Development. (2001). yearly Report, 2003-2004, MHRD, Government of India, New Delhi. Shukla, Snehlatha, et. al (1998). Attainment of Primary School Children in India, NCERT. Strides in Education in India, Ministry of Human Resource Development, Government of India Registrar world-wide and Census Commissioner. (2001). Census of India 2001. Provisional Population Totals Paper-I of 2001, Controller of Publications, New Delhi. Ministry of Human Resource Development, Analysis of Budgeted Expenditure on Education 2000-01 to 2002-03, Government of India,New Delhi.

Exam case financial accounting Essay

Solutions to Exercises and Problems tutorial 1 IFMCase 2-2Case 2-2 SKD Limited1.GoodwillThere is no goodwill amortization expense in coarse A, so the goodwill amortization expense recognized by SKD must be added spikelet to determine income under Country A GAAP. SKD amortizes goodwill over a longer period (20 forms) than is allowed in Country B (5 years), so an additional sum of goodwill amortization expense must be recognized to determine income under Country B GAAP, which reduces Country B GAAP income. b.The goodwill modification affects the retained earnings in stockholders beauteousness. The increase in Country A GAAP income resolves in an increase in retained earnings and the decrease in Country B GAAP income results in a decrease in retained earnings. c.The adjustment to income is for the current year only. The adjustment to stockholders fairness is cumulative. The fact that the stockholders fairness adjustment is three times as larger as the income adjustment implies t hat the goodwill was purchased three year ago.2.Capitalized Interesta.The adjustment labeled Capitalized hobby relates to the interest that is not expensed but instead is capitalized under Country A GAAP. The adjustment labeled Depreciation related to capitalized interest relates to the derogation of the interest that was capitalized as spark off of the cost of the asset. b.The first adjustment increases income because interest is not being expensed immediately but instead is capitalized as part of the cost of the asset to which it relates. The second adjustment decreases income because under Country A GAAP, the asset to which interest is capitalized has a larger cost and therefore a larger disparagement expense. c.Both income adjustments are closed aside to retained earnings and partially offset one another. The increase to income of $50 and the decrease of $20 result in a profit increase in retained earnings of $30.3.Fixed Assetsa.When fixed assets are re placed to a higher a mount, there is an increase in their carrying value with an offsetting increase in stockholders equity to keep the balance shroud in balance. The amount by which the assets are revalued is subject to depreciation, which results in a larger depreciation expense. The adjustment to recognize this additional depreciation expense decreases income under Country B GAAP. It also decreases stockholders equity (retained earnings). The decrease in retained earnings from additional depreciation is smaller than the increase in stockholders equity from recapitulation of assets, which results in a net increase in stockholders equity. Note if we knew when the fixed assets were revalued, we could determine the amount by which they were revalued. For example, if revaluation occurred at the end of the previous year, then the revaluation amount must induce been $64 ($64 8 = $56) because only one year of additional deprecation would be include in the stockholders equity adjustment. 27. Holzer Compa ny Property, Plant, and Equipment (capitalization of acquire be and measurement of asset subsequent to acquisition use two alternative models)IAS 16 toll Model act asset on the balance sheet at cost little accumulated depreciation and any accumulated impairment losses.Capitalize borrowing costs borrowing costs attributable to the construction of qualifying assets.Annual interest ($900,000 x 10%)$90,000Interest to be capitalized in Year 1 ($500,000* x 10%)50,000 Interest expense in Year 1$40,000* Expenditures of $1,000,000 were made evenly throughout the year, so the average accumulated expenditures during the year are $500,000 ($1,000,000 / 2).Cost of buildingConstruction costs$1,000,000Capitalized interest50,000Total initial cost of building$1,050,000Annual depreciation (beginning in Year 2) ($1,050,000 / 40 years) $26,250Year 1Year 2Year 3Year 4Year 5Income StatementDepreciation expense$0$26,250$26,250$26,250$26,250 equilibrise Sheet edifice (at 1/1)$0$1,050,000$1,023,750$99 7,500$971,250 Depreciation(26,250)(26,250)(26,250)(26,250)Building (at 12/31)$1,050,000$1,023,750$997,500$971,250$945,000IAS 16 Revaluation ModelCarry asset on the balance sheet at revalued amount equal to fair value less any subsequent accumulated depreciation and any accumulated impairment losses.Capitalize borrowing costs attributable to the construction of qualifying assets.Annual interest ($900,000 x 10%)$90,000Interest to be capitalized in Year 1 ($500,000 x 10%)50,000 Interest expense in Year 1$40,000Cost of buildingConstruction costs$1,000,000Capitalized interest50,000Total initial cost of building$1,050,000Annual depreciation (beginning in Year 2) ($1,050,000 / 40 years) $26,250Year 1Year 2Year 3Year 4Year 5Income StatementDepreciation expense$0$26,250$26,250$25,5262$25,526Subtotal $0$26,250$26,250$25,526$25,526 impairment on revaluation27,500Reversal of revaluation loss(27,500)Total expense (income)$0$26,250$43,750$25,526$(1,974)Balance SheetBuilding (at 1/1)$0$1,050,000$1 ,023,750$970,000$944,474 Depreciation(26,250)(26,250)(25,526)(25,526)Building (at 12/31)$1,050,000$1,023,750$997,500$944,474$918,948 Loss on revaluation(27,500)1Reversal of revaluation loss27,5003Revaluation surplus 3,5523Building (at 12/31)$1,050,000$1,023,750$970,000 $944,474$950,0001At December 31,Year 3, the fair value of the building is determined to be $970,000. The carrying value of the building is decrease by $27,500, with a loss on revaluation recognized in Year 3 net income. 2 Depreciation in Year 4 is $25,526 ($970,000 / 38 remaining years). 3At December 31,Year 5, the fair value of the building is determined to be $950,000. The carrying value of the building is increased by $31,052. A reversal of revaluation loss of $27,500 is recognized in income and $3,552 ($31,052 27,500) is recorded as revaluation surplus in shareholders equity.