Thursday, October 31, 2019
Does God Exsist Essay Example | Topics and Well Written Essays - 1250 words
Does God Exsist - Essay Example Aquinas' five reasons for the existence of God are: the principle of motion, efficient cause, possibility and necessity, gradation of things and finally the governance of the world. These principles are used to counter two earlier mentioned objections as to the existence of God. These objections question the probability of an all-good God allowing evil in the world and whether or not God is the true source of creation. The main argument for the existence of God is that the source of all in existence is best explained by an original source with no limits and that is God. This paper aims to examine both objections to and arguments for the existence of God by examining the five points presented by Aquinas and cross examining these points with Tolstoy's The Death of Ivan Ilych and Anselm's Proslogion. After examining both sides of the issue the paper will determine how Aquinas successfully argues the existence of God. The main argument that Aquinas presents is clear: God exists. Aquinas argues this by first, outlining two objections to the existence of God. These objections will be discussed in more detail later. He then, counters these objections by outlining five reasons for God's existence. The first reason Aquinas g... hot, to be actually hot, and thereby moves and changes it." The wood has a potential to become hot; however it needs fire in order for it to actually become hot. Aquinas argues that there must be a first mover and that first mover is best understood as God. The second reason is concerned with causality. Aquinas argues that nothing can exist by itself nor can it cause itself. Something else must cause it. The third reason argues that everything has a potential to exist only if something else will cause it to exist. These things are necessary, just as a male and female are necessary to produce offspring. However there must be an original cause of these necessities. This ties in with Anselms,' Proslogion in which he ponders God's existence by considering an understanding of God's existence. He argues that if God exists only in one's mind than something greater than God could be conceived, however it can't. Thus Anselm states, "Hence there is no doubt that there exists a being, than which nothing greater can be conceived, and it exists both in the understanding and reality". Something must be the greatest and thus the source of all that can be conceived and that something is God. The fourth argues that everything has a position on a scale f rom worst to best, slowest to fastest and other such extremes. Everything has a maximum or perfection to be reached and so there must be an original source of perfection and this source is God. The fifth reason is that everything in the world that is unintelligent, such as plants, landforms, the ocean and the like all work towards a particular purpose. The ocean provides a home for marine life and the source of rain; plants clear the air and provide food and shelter for animals. If each of these things serves a purpose, then something
Tuesday, October 29, 2019
Business Ethics Essay Example | Topics and Well Written Essays - 1750 words - 3
Business Ethics - Essay Example He further argues that those stakeholders that have greater power, urgency and legitimacy may impact business performance. For instance, PricewaterhouseCooper Company engages in policymaking process in the company. Therefore, in case they apply greater power and other salience models, they may end up creating a hindrance to effective organizational performance. However, there are both benefits and limitations of employing salience model in this engagement activity. The benefits include significant contribution to the thought leadership and developing effective solutions to global challenges. However, the problems may include posing challenges and create threats to global issues. What is a possible future employer of me actually doing in terms of stakeholder engagement activities? What do I think of their activities? Can I see any link with Power, Legitimacy and Urgency, and why they chose this stakeholder engagement activity? The possible future employee in terms of engagement activi ties will participate in effective decision-making process, informing talent strategy, advisory panel, engaging in corporate responsibility reporting and participating in other significant corporate roles. Their activities enhance quality services in business activities; hence, it is vital to conduct business in accordance to the organization requirements and guidelines. Engaging stakeholders in business activities is vital but it is recommendable to classify them according to their work performance. This is because stakeholders differ and some have varied interests in business activities. For instance, the salience model is widely employed by many stakeholders in business activities across the globe; thus, employing an effective stakeholder management strategy can enable one to meet their need and expectations successfully. Therefore, there is a significant link among power, legitimacy and urgency because this stakeholder engagement will lead to better management and influencing ot her towards achieving organization goals efficiently. What could/should, if I had the choice and decision-making power in my future employers company, the company be doing, which it currently isnââ¬â¢t, in terms of stakeholder engagement activities? How, using Mitchellââ¬â¢s et alââ¬â¢s. (1997) ââ¬Å"salienceâ⬠(importance) attributes (Power, Legitimacy and Urgency); can I rationalize that as a good activity for them to be doing? In case I had a choice and decision making power in my future employers company, the stakeholders in the company would not participate in some responsibilities such as accounting management roles, recruiting employees and other minor company activities. This is because some stakeholders may apply their power, legitimacy and urgency in a manner that may pose challenges to effective performance; thus making employees to become unproductive. Stakeholders can affect the business outcome positively or negatively (Crane and Matten, 2004). For insta nce, some stakeholders may use power to take control of investors in case the company is privately held rather than publicly traded. By using Mitchellââ¬â¢s salience model attributes, I can rationalize good activities for stakeholders such as planning, decision-making process, direct management and project coordination process. Seminar Four: Ethical Leadership Debate Guiding Reflective Question Student Reflection What was the definition of ââ¬Ë
Sunday, October 27, 2019
Discrimination In The White Tiger
Discrimination In The White Tiger The narrative techniques observed in these two novels are different each with its own unique style. This essay deals with the narrative technique employed by Harper Lee in To Kill a Mockingbird and Aravind Adiga in The White Tiger. A contrast is brought out between the narration presented by the protagonist Scout Finch in To Kill a Mockingbird and by Balram Halwai in The White Tiger. The lifestyle and situation presented in these two novels differ in their society as well as in their times. Scout Finch presents her story by the backdrop of the American society of the 1930s and Balram the Indian Society in the new millennium. These differences however bring out the common theme of discrimination observed, but from two different perspectives, with the help of examples from the prevailing conditions. This has been done by looking into the various factors of the narrative technique employed by these narrators. The style of writing, tone, characterization, backgrounds all vary in these two novels. Each of this is brought out by comparing and contrasting the narrative technique adopted by these two authors. All of this not only differentiates the style adopted to convey the message in each of these books but at the same time brings out the limitations and reliabilities of the two narrators. By doing so, the novels throw light on the age old social hierarchy in two different forms and does so from two unconventional perspectives, thus making them more believable. Introduction Discrimination is the theme in a flawless narrative by a lawyer in Alabama who later served in the legislature, as well as the theme in a powerful book by a young Indian traveler half a century later. To Kill a Mockingbird, by Harper Lee depicts the theme through the racial biases down south in the Americas of the early 1900s while The White Tiger, by Aravind Adiga depicts a similar divide through the metaphoric India of the darkness and India of light. This essay deals with the foregrounding of the theme of discrimination in Harper Lees To Kill a Mockingbird and AravindAdigas The White Tiger by a study of the narrative technique employed by the narrators. The narrator is the person chosen to convey the plot to the reader, and both the books being analyzed here have unconventional narrators whose gripping narration keeps the readers engaged through the book. In Lees To Kill a Mockingbird, Scout Finch is the narrator, with the perspective of a child from the age of five to eight through three summers in a row where she experiences the whole situation presented in the novel. Though the narration happens at a much later age, years after the incidents have unfolded; the innocence and naivety in the narrator have been retained. The narrator Balram Halwai in The White Tiger is however different. This narration is not as complex as Scout Finchs and is presented from the first persons point of view with this entrepreneur as its protagonist. He presents his life through a series of letters with an autobiographical element to it. Both these narrators bring out the common class divide observed by speech and dialogue, setting, age, tone, and plot. By doing so they present the same subject matter from two distinctive perspectives and this has been analyzed here. There is a complex narration observed in To Kill a Mockingbird from the perspective of a child as well as an adult. The narration is presented by Scout Finch from when she was eight years old. The adult narrator begins the novel by opening the story with the help of an analepsis. The adult narrator recounts the events in the way she experiences them as a child, without adding any commentary to it. She plunges straight into the story, which has been presented from a childs point of view and as Atticus points out, Theyve done it before and they did it tonight and theyll do it again and when they do it seems like only children weepà [1]à thus portraying the emotions she felt at that time. However the adult narrator brings out her understanding with age when she states, I never figured out how Atticus knew I was listening, and it was not until many years later that I realized he wanted me to hear every word he saidà [2]à Her comments on her childhood naivety does not make her om niscient but definitely gives her the power of omniscience as she is able to look back on the events that have occurred and comment on the thoughts running in other peoples heads as she has matured considerably over time and has been able to understand many more things. The adult narrators lack of interference gives the reader a chance to embark on the journey which brings out this discrimination with the young Scout. By doing so they view the events in the light in which they occurred without any biases. Along with this they are also given a chance to observe the way the young Scout handled herself through this crisis and matured through it as she switches back to first person narration when she is directly involved in the action as seen in the court case of Tom Robinson. The reader is thus able to connect with the protagonist and experience the journey alongside her. By this, the reader is free to derive their own conclusion of what they read in the book, though she has limited them by providing it all from her point of view. The narrator further supports this narration when the adult Scout drops in subtle hints for the events she wants the readers to see when she says, We sometimes discussed the events leading to his actions.à [3]à The narrator Balram Halwai in The White Tiger is however different. Living a rags to riches story the protagonist emerges from the darkness to light, from the villages in Central India to New Delhi and then to Bangalore. Balram presents this autobiographical narration over seven nights through letters to Wen Jiabao, the Chinese Premier, shortly visiting India. His letters have an autobiographical element to it as it spans his life from his childhood to his present status and the journey from the darkness to light. Balrams narration brings out the Indian social hierarchy prevalent in society from his point of view, a very different version from what his master Mr. Ashok views it to be. While the latter condemns the country for having too many half baked men, Balram mocks the rich for having studied for decades and then finally taking orders from other men for the rest of their lives when he says, Entrepreneurs are made from half baked clay.à [4]à We see India as it is today from a member of a working classs perspective and we get an insight into much that we wouldnt under normal circumstances have given a thought to. Adiga presents a view of the world from the narrators perspective for the benefit of the reader, and this brings out the effect of using such an unconventional narrator. His use of the English language in its simplest form by the use of simple sentences reiterates his position in the society and makes him more appealing to the reader. This can be supported by: In the morning someone came into the room. It was ex driver number one.à [5]à This sentence spoken by Balram towards his colleague throws light onto the education he received for despite his age is he still spoke like a child. His cunning, sardonic tone applied when he states the above, makes him mean and a man of the world who has learned how to survive, creating an ambiguity of his age. There is a contrast between his age and speech here which furthe r brings out his position in society. His ambitions to reach the top of the hierarchy and clear away all the class distinctions put forth to him puts him at the apex of the situations that arise in his life, such as revealing the religious secret of driver one, and the murder of his master, Mr. Ashok. This makes the reader acquainted with the protagonist here and gives one the freedom to judge this character in the way one wants, similar to Scouts narration. Scout, as a narrator is perceived differently from him, for she is merely a viewer for the reasons of her troubles in society. The childish tone adopted by her brings out the truth in the fear felt by the society when something out of the ordinary happens, for instance with Boo Radley. They accuse him of being a ghost but Scout views him as a friend and fellow human being after he saves her life, when she says, Atticus was right. One time he said you never really know a man until you stand in his shoes and walk around in them.à [6]à This brings out a maturity in her and an understanding got with experience. By this, she comes across the prejudices faced by the adult society which were unknown to her. This aspect of her narration portrays her as a round character as more than one aspect of her character emerges through this. The directness with which she voices out her thoughts to Atticus can be compared to the bluntness with which Balram in The White Tiger expresses his opinion on the things around him. This brings out his upbringing in Darknessà [7]à , by the lack of refine to him as a person. His frequent exclamations while expressing his views, however harsh they might be, without any regret suggest this as well. His thirst to prove himself as educated and rich is brought in this tone adopted by him as he tries to prove himself to the Premier by referring to himself as a one of its most successful (though probably least known) businessmanà [8]à . His tone brings out the pride he feels on the wrongs he did in his life to reach the top rung of the ladder of success when he says, à ¢Ã¢â ¬Ã ¦I became, briefly, a person of national importance owing to an act of entrepreneurshipà ¢Ã¢â ¬Ã ¦Ã [9]à He is in fact talking about murder in this context without any guilt. He tries to bring out his knowledge to the Premier in a way which suggests that he knows it all by listening to the people around him. This is supported by words such as apparently and I guess. These suggest an uncertainty and the idea of being made up as they support the ideas of being unsure. Scout Finch as presented by Lee does not try to prove herself and brings out her natural reactions towards the events which occurred in her childhood. The adult narrator does not try to modify any of her reactions as a child and presents is all in the sequence it occurred. She brings out her confusion and her imagination, thus presenting Balram as a very defensive character. Along with this she also brings out the hostilities faced by Atticus on taking up Tom Robinsons case. Scout is unable to understand all of this and cites her confusion. The title here plays an important role in foreshadowing the character of the narrator and highlights the theme of discrimination. A mockingbird stands for innocence. This motif of the mockingbird too arises in the novel four times through the course of her narration. One of which is the column written by B. B. Underwood on Toms death which goes against this discrimination and brings out the humanity that is present in such a society. On the other hand, the title The White Tiger, suggests uniqueness and rarity, acting as an epithet to the protagonist Balram. His unconventional narrative is brought out by his colloquial language seen in his exclamations as well as in the various parentheses like No: dont misunderstand. I had nothing to do with his death! But Ill explain later.à [10]à His use of this trivial incident of death while writing to a person as important as a Premier of a country sites his background and education. The choice of narrator here makes this discrimination observed more predictable as its presented is by a person who has been at the receiving end of it. This could also however be interpreted to be a little farfetched and not completely accurate for the experiences could have been exaggerated by the narrator so as to gain sympathy and prove himself right. The protagonist through the first person narrator is able to project his thoughts and feelings by his perspective. Scouts inner confusion comes out in this manner with the help of speech and dialogue in To Kill a Mockingbird, when she has to face the hostility of the society after Atticus takes up Tom Robinsons case. Her words are confused and she is not always aware of the events occurring around her. This brings out her imagination, her age and thus her character. In such times of uncertainty Scout also exhibits a maturity, when in conversation with Miss Maudy, where she states, à ¢Ã¢â ¬Ã ¦but Atticus was only a man. It takes a woman to do that kind of work.à [11]à Along with this she also brings out her view of the racial discrimination that exists in society when she hears the ladies talking, and she admires Aunt Alexandra for her ability to put on a strong face even in the time of crises. Her view of everyone being equal because the working classes too has families as sh e has seen with the family retainer Calphurnia , makes her view point different from what an adult might have been at that time simply because her thoughts werent biased. Her speech also reveals the problems faced by her because of the biases. Her belief of equality between the white and black make her stand out against the biases of the society. She also presents the other characters from her point of view. They are biased according to what she makes them to be and are presented as part of her life and not explicitly for the readers. This taints them by the opinion she holds of them. This can be supported by her opinion on Walter Cunningham when she states He aint company, Cal, hes just a Cunnigham à [12]à All of these characters are characterized indirectly as they are all introduced by the narrator. This provides a limitation for the reader to judge them as they are all presented from the perspective of the narrator and are biased. This makes it unreliable for the reader to judge them. A similar pattern is observed in The White Tiger as well. The characters have all been tainted by Balrams point of view. They have been brought out in the sequence of action that occurs in his life and at the junctions where they play a part in making the narrator who he is today. His descriptions of his fellow characters and the events occurring are clear, concise though broken in some parts. The readers first impression of Mr. Ashok, his master is, à ¢Ã¢â ¬Ã ¦a figure on the terrace, a fellow in long loose white clothes, walking around and around, lost deep in thoughtà [13]à .This not only highlights the contrast between the narrator here and in To Kill a Mockingbird, but also reiterates his position in society especially when he says, the moment I saw his face, I knew: This is the master for me.à [14]à This unconventional narrative contributes towards developing the narrator as a character by the turn of events in his life and once again reminds the reader of his upbri nging. The White Tigers cunning, ambitious nature is brought into focus with the way he exposes the driver number ones secret to their master and uses anothers downfall to reach his own success. This narrators view on the happenings around him combined with his style of getting things done his way defines him as an efficient protagonist who knows what happens around him and what still remains to be achieved. This confidence of his brings out a stark contrast to the narrator in To Kill a Mockingbird. Scout Finch is oblivious to the seriousness of the case taken up by Atticus to defend Tom Robinson, and because of this she is partially unaware of the social disgrace her family is facing and projects this by her childlike style of writing. The hardships faced by Balram in The White Tiger as seen with, Working in a tea shop. Smashing coals. Wiping tables. Bad news for meà ¢Ã¢â ¬Ã ¦?à [15]à infuses in this protagonist the class distinctions and presents the society around him from a very biased view as opposed to the narrative adopted in the other book where her opinion isnt as biased. Balrams narration is Adigas novel brings out his blunt, unrepentant and outright nature and the presence of mind and grit exhibited to reach the top of the social hierarchy. This is a startling contrast to Scout in Harper Lees novel. Her innocence and pain is contrasted to his ways of the world here. He knows how to get his way around and use the people around him to get his way. While Scout finds it a need to protect her father against peoples vile judgments of calling him a nigger lover, he unrepentantly awaits the murder of his family for his crimes. He presents his views on discrimination from the perspective of the higher class now that hes an entrepreneur himself. He presents discrimination of class based on power here as is seen by his actions, something he had initially gone against. Harper Lee in contrast to this brings out Scouts lack of understanding and interpretation of the seriousness of the situation by her speech and dialogue which describes her tomboyish and enthusia stic nature and her curiosity towards everything happening around her. She now sees the cruelty of children against their peers as she feels it herself and her tomboyish nature cannot be contained in such matters as is seen with, My fists were clenched I was ready to make fly. Cecil Jacobs had announced the day before that Scout Finchs daddy defended niggers.à [16]à Just as Balrams background brings out the unusual style of writing in The White Tiger, its Scouts age which brings out the unconventional narrative observed in To Kill a Mockingbird. It defines the innocence and imagination present in a child without that being tainted by the working of the real world. It brings out the world as is viewed by the narrator then and thus helps in bringing out the accuracy of events taking place. In contrast to this brings out the ambiguity in the reliability of the narration as it has been presented by a child. There were situations which were too serious for her and were presented more by her imagination than by the reality of it. This emphasizes the point of her being a child who cannot be completely trusted in her report for her interpretation is naÃÆ'à ¯ve and cant be completely relied upon. The narrators age is however important here as without considering that the reader might misjudge her character. It brings out her naivety and innocence by th e lack of clear understanding in matters of grave seriousness such as the conviction against Tom Robinson. The truthfulness of a childs narration keeps the reader in its grasp by the suspense created by it and makes him believe her and empathize with her. Her tone and voice keeps the narration light though the topic matter is serious. Scouts perspective is distinguished from that of the societys and helps in bringing out discrimination at two levels. For one Scout is continually told by Aunt Alexandra to wear dresses and not play with the boys; and they are also condemned for supporting the blacks, as seen by her cousin when At a safe distance he called, Hes nothin but a nigger-lover.à [17]à Condemnation goes at two levels and brings out the magnitude of this theme in the book by highlighting its intensity and making it more believable. This theme of discrimination forms the basis of the plot which is developed by the controlled release of information. The characters are introduced one by one and the themes are introduced in the time of crises. This heightens its effect and makes the reader focus on it. The theme of discrimination is brought out when the whites insult the black. The adult narrators description of the other peoples reaction at the court scene brings out the dissatisfaction in the crowd as well as reinforces the prejudice of the jury towards the white, despite the Negro being innocent. The analepsis is used by Adiga in The White Tiger for a different effect. The plot has been constructed in such a way that the reader is continually reminded of the protagonists current position. This helps in concluding each letter and also making a reference to his office, which makes the reader acquainted to the present setting as well as bringing out a contrast between his past and present status. This is reinforced by his pride and constant references to à ¢Ã¢â ¬Ã ¦the chandelier has a personality of its own. Its a huge thing, full of diamond shaped glass pieces, just like the ones they used to show in the films of the 1970s.à [18]à in his tiny office. The plot deals with his brilliance in how he handles situations and on analyzing the people around him as he presents a very judgmental view on the other characters and presents them as he sees them a stark contrast to Scout Finchs narration. Conclusion The various aspects of the narrative technique presented by Harper Lee in To Kill a Mockingbird and by Aravind Adiga in The White Tiger have been analyzed through the course of the essay. The different styles on writing adopted by the writers to bring out the theme of discrimination, which has been analyzed here by looking at the tone, characterization, speech and dialogue, plot and setting of the two novels. The common style of using an analepsis has been brought out here, which helps in involving the reader into the plot. This makes the reader appreciate the work more as he is able to connect with it. One of the common aspects observed in this essay is the presentation of the plot without any external comments. This has left the reader with the choice to judge the characters and interpret the narrators intentions in the way he wants. Despite this, there are certain limitations which are provided for the way they make their judgments. This is observed by the narrators perspectives on the way they view their fellow characters and the events that occur. Scouts childish narration, supported by her confusion and maturity and Balrams sardonic tone adopted to bring out the world from the point of view of a lower class brings out theme of discrimination from an altogether different perspective. The narrative technique helps in throwing light on the life of the narrator and makes their tales more believable. Yet there are some limitations which crop up. Scout Finch is a child who doesnt understand all that happens around her. This makes her a little unreliable because of her tendency to let her imagination infuse with the reality of things. Despite this she presents a very unbiased view of the society around her, thus projecting the blacks and whites in the same light. Adiga on the other hand presents Balram Halwai as a person whose defensiveness makes him prove himself every time he claims to have done something. In doing so there are times where he might have exaggerated the course of the events that have occurred to draw sympathy towar ds himself and presents the society and its people from a very biased view. These two narrators bring out the same theme with different motives. There are however several limitations which I faced while writing this essay. One being the lack of secondary sources to back up my argument thus making me base my argument completely on the texts in hand and on my personal interpretation of it. Along with this I put together my data from a variety of sources as this topic of analysis here is not a well documented topic as it has been primarily based on class discrimination. There is also a scope of a more exhaustive study as this essay has only dealt with some of the aspects of the narrative technique such as the tone, setting, plot and so forth and much more can be said on these aspects of the narrative technique employed by these two authors. The representation of the theme of discrimination is similar in many aspects in these two novels. Both these authors have used a very unconventional way of bringing out this these. There is an attempt by the author to present these themes in such a way that the readers are easily able to connect with it and understand the underlying motives and intentions of the narrators. Lee has brought out such a serious topic from the perspective of a child through an analepsis, whereas Adiga presented his novel through the protagonist Balram Halwai by using some aspects of the Bildungsroman technique. By adopting these methods, they have provided one with scope for a very exhaustive analysis not only in the narrative techniques adopted but also on the other features to foreground this theme of racial discrimination.
Friday, October 25, 2019
Of Pirate Ships and Silver Steeds :: Personal Narrative Jobs Working Papers
Of Pirate Ships and Silver Steeds We poured the foundation yesterday, and now we were pulling the forms off the cement and hauling them out--back onto Ralph, our two-ton truck. The sun beat down. As I bent over to pick up another eight incher I glanced towards the pit. First, came a black bandanna. Next, came protruding straggles of curly blond hair. Then, a grimace and a roll of the eyes--Danny's trademark--appeared as the young man hauled himself out of the hole. Following the head, came a tattered shirt and matching shorts. The holes in the shorts were normal, but when Danny turned imploringly toward me I discovered the cause of the shredded shirt. Aaron had just hopped off the top of the foundation, and he said as he walked towards the truck, "I'll be back. Tell the other guys. Just do the fillers on the outside, and then you can start on the inside. I should be back by then." Then came the usual, "Take your time. Be careful. Take lunch in a while." Dan raised his arm and asked, "Do I have one back here too? It feels like there is something there, but I can't see it." I swallowed and nodded. "Hop on in Dan," Aaron called as he started the truck. Gingerly Danny responded. They were heading for the hospital where he would receive fifty-three stitches to close up the two holes in his side. "Well, another exciting day working cement," I thought as the F-250 pulled away. Dan had slipped on his first attempt to get out of the hole, and he fell against two flat-ties protruding from the newly created foundation. Flat-ties are those thin pieces of silver metal that stick out from the walls in your basement before it gets finished. As the forms for the walls are being set in place on top of the footings, flat-ties are sent through the wall so that the inside form can be connected to the outside form. Although this whole idea about flat-ties may seem intriguing, the important thing to learn is that if one flat-tie is left out, however insignificant this may seem, the pressure of the cement is sufficient to cause a 'blowout' in the wall. Many times I think that people forget to enjoy the details in their lives, and so events turn into 'blowouts' instead of grand adventures. Mylan, my boss, has a wife and seven girls to worry about.
Thursday, October 24, 2019
Tangible and Intangible Assets
Tangible and Intangible Assets Jennifer Geolfos July 19, 2012 ACC291 Mary Larsen Tangible and Intangible Assets Tangible and intangible assets include everything listed under total assets on the balance sheet. ââ¬Å"Assets consist of resources a business owns,â⬠(Kimmel, Weygandt, & Kieso, 2010, p. 12). Tangible assets would include land, land improvements, buildings, and equipment. These types of asset would be classified as fixed assets. Intangible assets are rights, privileges, and competitive advantages that result from the ownership of long-lived assets that do not possess physical substance,â⬠(Kimmel, Weygandt, & Kieso, 2010, p. 414). Types of intangible assets include patents, copyrights, trademarks, franchises, licenses, and goodwill. These assets would be classified as long-lived assets. Depreciation ââ¬Å"Depreciation is the process of allocating to expense the cost of a plant asset over its useful (service) life in a rational and systematic manner,â⬠(Kim mel, Weygandt, & Kieso, 2010, p. 02). Depreciable assets include land improvements, buildings, and equipment because the usefulness of the asset decreases over its useful life. Landââ¬â¢s usefulness remains constant over its useful life and is not considered a depreciable asset. A depreciable asset also can be considered obsolete when it becomes outdated before it physically wears out. Computing depreciation involves cost, useful life, and salvage value. Cost is the original assetââ¬â¢s value. Useful life is the expected productive life of the asset to the owner.Salvage value is the assetââ¬â¢s value at the end of the useful life. Depreciation is usually computed using the straight-line method, the declining-balance method, or the units-of-activity method. Straight-line is the most widely used method in the United States. ââ¬Å"Under the straight-line method, companies expense an equal amount of depreciation each year of the assetââ¬â¢s useful life,â⬠(Kimmel, Weyg andt, & Kieso, 2010, p. 441). To record the depreciation on the sale of a depreciable asset, a company increases Depreciation Expense, and decreases Accumulated Depreciation.Declining-balance method uses a declining book value figured over periodic depreciation and is also call an accelerated-depreciation method because the first years of an assetââ¬â¢s life produces higher depreciation in comparison to straight-line method. The units-of-activity method takes the useful life in position of total production units or expected use of the asset. This method is typically used for factory machinery or delivery equipment in terms of hours used. The total amount of depreciation is the same no matter which depreciation method is used. Amortization The process of allocating the cost of intangibles is referred to as amortization,â⬠(Kimmel, Weygandt, & Kieso, 2010, p. 414). ââ¬Å"To record amortization of an intangible asset, a company increases (debits) Amortization Expense, and decr eases (credits) the specific intangible asset,â⬠(Kimmel, Weygandt, & Kieso, 2010, p. 415). Companies amortize intangible assets over their useful life or legal life, whichever is shorter. This life is never allowed to exceed 40 years, (ââ¬Å"Investing Answersâ⬠, 2001-2012). The initial cost of any intangible asset is the cash or cash equivalent price paid to obtain the asset.The company adds any legal fees, acquisition fees, and registration fees to determine the amount to be amortized for that asset. This applies to patents, copyrights, trademarks, franchises, and licenses. Goodwill value is determined by the excess cost over fair market value of the net asset purchased. Acquisition and Disposal Acquisition and disposal of tangible assets refers to the buying and selling of land, buildings, and equipment. Acquisition requires determining the initial cost to add the asset to the companyââ¬â¢s financial records.The entry would be an increase (debit) to the asset (Equip ment) and a decrease (credit) to cash or increase (credit) to accounts payable. Companies dispose of a fixed asset by retirement (scrap or discard), sale, or exchange (trade-in). Book value is determined by deducting the accumulated depreciation to date from the initial cost of the asset. ââ¬Å"The book value is then eliminated by (1) debiting (decreasing) Accumulated Depreciation for the total depreciation to date, and (2) crediting (decreasing) the asset account for the cost of the asset,â⬠(Kimmel, Weygandt, & Kieso, 2010, p. 10). Conclusion Tangible and intangible assets and the tools to manage each type of asset are important to understand for the financial statements. Each type of asset has its own devices that must be used to represent the appropriate aspects of the asset. Using these tools will create financial statements that show the assets accurately and factually. References Weygandt, J. J. , Kimmel, P. E. , & Kieso, D. E. (2010). Financial Accounting (7th ed. ). H oboken, NJ: John Wiles and Sons. Investing Answers. (2001-2012). Retrieved from http://www. investinganswers. com
Wednesday, October 23, 2019
Evil in Macbeth Essay
Shakespeareââ¬â¢s powerful play Macbeth effectively explores the nature of evil and its effects and costs. He examines what causes people to commit evil acts such as ambition, greed and lust for power through themes, characters, language and dramatic techniques. The theme of the play is that uncontrolled ambition can make people do evil things but that evil never wins in the end. The play shows the battle between good and evil and the cost of evil. Macbeth breaks the great chain of being by killing the king. Shakespeare provides a lesson for the audience by showing the cost of evil deeds. Macbeth loses the respect of his friends and countrymen, loses interest in life and is killed, while Lady Macbethââ¬â¢s guilt causes her to commit suicide. In the play there are several motifs which illustrate the theme, including guilt blood. For example, when Lady Macbeth wants to become brave enough to go through with the murder of the king, she says ââ¬Å"Make thick my bloodâ⬠. Also when Macbeth is about to kill the king he sees an imaginary dagger which has ââ¬Å"gouts of bloodâ⬠on it. The playââ¬â¢s characters also portray evil and its effects through their actions and words. For example, Macbeth becomes corrupted by his ââ¬Å"vaulting ambitionâ⬠which turns him from ââ¬Å"noble Macbethâ⬠into an ââ¬Å"untitled tyrantâ⬠. The witches know Macbeth has been overtaken by evil they say ââ¬Å"something wicked this way comesâ⬠when he approaches them. To get what he wants Macbeth is prepared to do anything. This involves evil deeds like violence and deception. He even kills his friend Banquo when he realizes that Banquo suspects that he killed the king. He says, ââ¬Å"our fears in Banquo stick deepâ⬠. Banquo by contrast is not corruptible so Macbeth must kill him. The cost of evil for Macbeth is that he has no peace after his evil deeds. He loses everything he valued ââ¬â the crown, friendship, respect and his wife and his own life. Along the way he becomes paranoid as we see in the banquet scene where Banquoââ¬â¢s ghost appears as a ââ¬Å"horrible shadowâ⬠. This shows usà that his conscience is torturing him and is giving him no peace. He also loses interest in life which is shown in his word,â⬠Out, out, brief candle!/Lifeââ¬â¢s but a walking shadowâ⬠Shakespeare uses a range of figurative language to illustrate that evil deeds canââ¬â¢t bring rewards, Shakespear uses a metaphor ââ¬Å"Upon my head they placed a fruitless crownâ⬠which show that even after he kills to get the crown it is an empty victory as he has no children to pass it on to. The cost of evil for Macbeth is also shown through dramatic devices such as the dagger scene where Macbeth resolves to kill the king. Through a soliloquy we find out the inner thoughts of Macbeth when he tells the audience that he can see a dagger floating in the air leading him to the kingââ¬â¢s chamber. We are not sure if itââ¬â¢s real which adds to the ghostly and creepy atmosphere. He says, ââ¬Å"I have thee not and yet I see thee stillâ⬠and we can see that he indeed has a ââ¬Å"heat oppressed brainââ¬â¢. Lady Macbeth badly wants to become queen and is prepared to do evil to get it. Ambition also corrupts her. She is the one who persuades Macbeth when he has second thoughts about killing the king by questioning his masculinity by saying, ââ¬Å"Be so much more the manâ⬠and ââ¬Å"To wear a heart so whiteâ⬠. She would have killed the king herself but he resembled her father. This shows how ruthless she has become. Lady Macbeth badly wants to become queen and ambition corrupts her. She is the one who persuades Macbeth to kill the king. She is concerned that M is too full of the ââ¬Å"milk of human kindnessâ⬠to carry out the murder of the king so she pushes him to do the deed by shaming his sense of manhood, ââ¬Å"Be so much more the man .â⬠She hatches the plot to kill the kill. Her evil is shown through her desire to stop being female. She says is calling to dark spirits to , ââ¬Å"unsex meâ⬠and ââ¬Å"fill meâ⬠with ââ¬Å"direst crueltyâ⬠which means she actually wants to embrace evil completely. Shakespeare uses Figurative language to show Lady Macbethââ¬â¢s deceitful character, for example he uses the symbol of blood to show her evilness andà her guilt. She says ââ¬Å"Out damned spotâ⬠while sleepwalking. This scene also reflects the use of very good dramatic technique, the soliloquy to show the audience that although she does evil when awake, Lady Macbeth is bothered by guilt underneath. In this way Shakespeare further shows that evil cannot win over good and that nothing can hide evil. For example she says, ââ¬Å"all the perfumes of Arabia will not sweeten this little hand.â⬠But she knows ââ¬Å"whatââ¬â¢s done cannot be undoneâ⬠. In the end she canââ¬â¢t stand the guilt and kills herself. She pays the ultimate price with her life. The witches are introduced right at the start which tells the audience the play is about evil as witchcraft was considered very real and considered evil in Shakespeareââ¬â¢s times. The witches choose Macbeth to bring evil to life. They know he is corruptible and confirm this by saying ââ¬Å"Something wicked this way comesâ⬠. The literary language used by the witches that makes it clear they are evil, for example, ââ¬Å"We hover through the fog in the filthy airâ⬠They also say, ââ¬Å"Eye of newt and toe of frogâ⬠which tells the audience they are cooking up a supernatural potion. The evil effect is also show in the rhythmic chant, ââ¬Å"Double, double toil and trouble. Fire burn, and cauldron bubble.â⬠All this creates a creepy and sinister atmosphere that suggests evil. The dramatic devices Shakespeare used to portray the witchcraft includes the setting which was a desolate place, the use of the cauldron and its evil ingredients like human body parts ââ¬Å"Nose of Turkâ⬠. Shakespeare also uses apparitions which are conjured up as part of the prophecies of Macbethââ¬â¢s future including a head in armour; the bloody child; and a child wearing a crown, holding a tree, which illustrate the witchesââ¬â¢ prophesies. Macbeth by Shakespeare clearly shows the audience that it is not worth doing evil. He does this through exploration of themes, characters, language andà dramatic techniques and convinces the audience that evil never wins in the end. Gives the audience the clear message that evil can never win over good. In the play Macbeth he shows the audience what drives people to commit evil deeds and shows the cost of those actions. He also shows that evil can never bring any good. illustrates the attraction and cost of evil throughout the play through its plot, theme, characters, language and dramatic devices. Shakespeare shows us that evil cannot win and in the end goodness is restored.
Tuesday, October 22, 2019
Study Guide
Study Guide Study Guide- Test 2 Essay Study Guide Test 2 ââ¬â Chapters 4, 5, 6, 7, and 8 Know the following definitions: Job analysis * Include duties, responsibilities, skills, knowledge required, outcomes, conditions under which the worker must operate, and other factors. * The core of everything that HR does in an organization. Workflow design * Job description * List of the tasks, duties and responsibilities that a job entails. * Helps the employee to understand what is expected of them in their job * Is not all inclusive, usually contains the phrase ââ¬Å"and other duties as assignedâ⬠to prevent employees from ââ¬Å"But thatââ¬â¢s not part of my jobâ⬠Compressed workweek * Work four 10- hour days each week and then have 3 day weekend, or work 80 hours in nine days with extra day off every other week Downsizing * Process of terminating employees, usually due to some business downturn or perhaps a technological change Recruiting * The first step in matching actual employees with specific jobs. * Recruiting is the process of creating a reasonable pool of qualified candidates for a job opening. The total labor market can be worldwide. Job specifications * the qualifications of a person who should be capable of doing the job tasks as noted in the job description. * List of the knowledge, skills and abilities (KSAs) that an individual must have to perform the job. Flextime * Scheduling policy that allows employees to choose starting and ending work hours. May have set core hours. Job posting * The process of communicating information about a job vacancy * Listed on company bulletin boards, in employee publications, corporate intranets, newspapers, professional publications, social media sites and other internet job boards Selection * The process of choosing the best qualified applicant for the job. Selection begins with the candidates identified through recruitment * The process of choosing the best-qualified applicant required for a job. Hire for fit. Form I-9 * Requires the employee to submit acceptable documents proving their right to work in the United States. * The Immigration Reform and Control Act requires employers to obtain an I-9 form from the employee within 3 days of them beginning work. Training * the process of teaching employees the knowledge, skills and abilities (KSAs) necessary to perform a job. Employee development * Ongoing education to improve knowledge and skills for present and future jobs within the organization. * Focuses more on the skills needed in order to move into higher-level jobs. * Formal education ââ¬â to provide a specific set of information about a particular subject. Can be provided for every level of individual in an organization. Can consist of workshops or longer more intensive programs. * Experience based program ââ¬â subjects an employee to a number of different types of job-related experiences over time. Could include promotion, demotion, transfer, or job rotation. * Assessments ââ¬â provide individuals with information about how they think, how they interact with others, and how they manage their own actions and emotions. Used largely to assess management potential. Performance management * the process of identifying, measuring, managing, and developing the performance of human resources with the overall intention of improving the organizationââ¬â¢s effectiveness. Performance appraisal * the ongoing process of review and evaluation of individualââ¬â¢s past performance with the intent to identify strengths and weaknesses of the performance and to identify developmental goals 360 degree evaluation * ADVANTAGE: employees receive the widest possible range of feedback and the appraisal is less likely to be skewed by one person in the event of a personality clash or favoritism. * DISADVATAGE: of this system is its scope. With many people involved, the system becomes costly and time-consuming to administer Know the
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