Type Of Tax-Book Difference Essay Example | Topics and Well Written Essays - 2250 words

Type Of Tax-Book Difference - Essay Example The contribution that can be deductible by the employer must not exceed 25% of employee's total compensation (Green, n.d., retrieved 07.09.06). The employer receives a tax deduction equaling his contribution in the employee's defined contribution plan. The employees benefit from deduction of contribution from pre-tax salary, which enables them to save taxes and fund the retirement plan with the gross amount. The tax continues to be deferred until the plan is distributed and therefore there remain opportunities for fast investment growth (Building Your Retirement Funds, 2006). The advantages for defined contribution plan are that this plan allows the employees to save the tax payments until the plan is withdrawn, employees also benefit from employer contribution into the fund, the employees will have the opportunity after the retirement to either receive the entire amount or a series of payment over their entire life etc. The major advantage for employer underlying this plan is that it enables him to evade the risk on investment and also the burden of plan contribution is shared between the employer and the employees. Its major disadvantage is the complexity and strictness of the rules concerning the plan administration (Employer-Sponsored Retirement Plans, 2005). Being the one who establishes the pension plan, an employer is expected to administer it and meet its requirements. The employer will monitor and supervise the investment poured into the plan and review the growth of funds. Moreover, he is also required to provide periodical information to the e mployees concerning the operation and status of the invested funds (Retirement Plan Basics, n.d. retrieved 08.09.06) The contribution on the part of employer is limited to a maximum of $40,000 or 25% of the employees' compensation whereas, for the year 2006, the contribution by employees has been defined as limited to 100% of his compensation up to the maximum of $15,000 (Green, n.d., retrieved 07.09.06). The distribution from a defined contributed plan is not allowed whilst the employee is still working. However, when this distribution takes place, it is taxed as an ordinary income. The Internal Revenue Service states the minimum age limit for pension plan distribution as 70-1/2 years, from which the employees should start withdrawing the funds. The distribution is not allowed before the employees reach the age of 59-1/2. If it is done, the investment would be subjected to an early-withdrawal penalty of 10% (Retirement Planning, 2006). The financial statements of XYZ Corporation should include a statement of net assets available for benefits at the end of the plan year. Moreover, the company also needs to present a statement of changes in net assets available for the benefits at the same time. Also, the GAAP requires the financial statements to be prepared under the accrual basis so as to ease the evaluation of plan assets composition (Defined Contribution Pension Plans, 2005) REQUIREMENT 2 Type Of Tax-Book Difference The discrepancies in the rules and principles set down for financial reporting and tax accounting lead to significant differences in the tax amounts shown in financial statements and the tax returns. These differences are known as the book-tax differences, which are further classified as either temporary or permanent tax differences (Michel, 2005). Permanent tax difference originates when an income or expense amount needs to be recognized by any of the two methods but not by both of

Final Project Essay Example for Free

Final Project Essay Brandt, V., England, W., Ward, S.. (2011). Virtual Teams. Research Technology Management, 54(6), 62-63 In this article Brandt, England, and Ward define what virtual teams are, they state â€Å"virtual teams are individuals working together who have never met each other in person and probably will not meet face-to-face during the assigned project (Brandt, England, Ward 2011).† The next part of the article is used to define what virtual teams consist of. Virtual teams mainly consist of members from different locations working together on a specific project. Although some members of the team may meet each other at some point, they will never see each other on a frequent basis. In the main body of the article Brandt, England, and Ward give 6 common dimensions of successful virtual teams, they are as follows: 1. Trust-Trust generally develops from a history of interpersonal interactions through which people come to know one another. In virtual teams, trust must be established through other means since team members may have no past experience to draw on and no future to reference (2011). 2. Cultural Differences-Cultural and language differences become magnified in virtual teams because it is much easier to hide errors and problems and make wrong assumptions. Unintended non-inclusive behaviors based on cultural norms can be interpreted as rudeness or intimidation. Fostering cultural understanding breaks down the barriers that can hamper success and leads to more effective virtual teams (2011). 3. Communication-Communication issues for virtual teams include both the tools or technologies for communication and the rules of engagement. Both are critical for virtual team success and what works well for co-located teams is generally not effective for virtual teams. Shared electronic workspaces such as shared websites on an intranet are preferred communication tools for virtual teams (2011). 4. Social Skills-Use caution when assembling virtual teams solely on the basis of people’s expertise and availability. Social skills should be considered as a major prerequisite for good teamwork within the virtual team. If the team is unable to establish a basis for the effective exchange of know-how, performance will suffer (2011). 5. Mission and Goal Clarity-While all teams need clear missions and goals to be effective, virtual teams have more opportunities for diverse assumptions about the team’s mission and goal to take root. Clarity comes from discussion among all team members to reach a common understanding of the team’s deliverables. Another key requirement for the virtual team is the need to highlight the expertise of each member of the team and how that expertise relates to the team’s goals (2011). 6. Rewards and Recognition-Finding appropriate ways to compensate virtual teams with global membership require creativity. The diversity of the individuals on the team along with local rules and regulations makes a common reward for all approach difficult to execute. Incentives for both project and personal performance need to take into account the diversity of the team (2011). While all of these dimensions of virtual teams are important to their success, it is also noted that all virtual teams are not the same. The importance of each dimension can vary from team to team and each separate component should be emphasized more or less depending on the team make up, assigned task, and time permitted. Wally Bock. (2003). Some rules for virtual teams. The Journal for Quality and Participation, 26(3), 43. In this article Wally Bock describes what the best uses for virtual teams are. Virtual teams are best used for problem solving, quality assurance, product development, information sharing, and a variety of other team related activities. Within the concept of virtual teams it is important understand how the team is going to work together to accomplish the activities that are assigned. In today’s modern company virtual teams are interacting in different ways tan with traditional physical teams. Bock lists three ways virtual teams are getting their assigned activities accomplished, and what the company must provide for them to be successful. 1. Meetings-Virtual meetings will be the primary way to handle specific, narrowly focused issues quickly on these types of teams; however, virtual teams that are working on long-term projects will benefit from occasional physical meetings-especially in the early stages of their work (Bock, 2003) 2. Virtual Conferences-These interactive discussions offer an effective way to bring in an expert or to allow one team member to make a presentation to others without having to gather all participants in the same place (2003). 3. E-mail Groups-A team leader or manager can use the grouping, nickname, or list making feature on a company’s email software to increase the effectiveness of a virtual team. This ensures that when any member of the team sends any communication about the project, all of the other members receive it. For most virtual teams email is the primary means of communication (2003). The essence of this article is noting the fact that virtual teams are only going to be effective when technology is involved. When virtual teams first started, there wasn’t much effective meeting technology available, but now there is. New technology allows virtual teams to be on the same page, stay in constant communication with one another, can keep the team organized, increase the ability of each member to make contributions, and can also decrease the expenses associated with physical meetings. Bock also notes that â€Å"using the available technology allows virtual teams to be more innovative, and more successful than their physical counterparts. (2003).† Dobson, Sarah. Canadian HR Reporter. Toronto: Oct 10, 2011. Vol. 24, Issue. 17 In this article Sarah Dobson gives reasons and facts why many companies are increasing their virtual team workforce. In today’s tough economy companies’ are focusing a lot of attention to cost cutting. In a survey conducted by Dobson she found that â€Å"over 50% (56%) of companies are planning on using more virtual teams, as a direct relation to cost cutting (Dobson 2011).† Another reason for the spike in virtual teams is the widespread downsizing that has been seen globally. By hiring workers in less costly markets and managing these new employees as virtual teams, companies have seen a drop across the board in expenses related to labor, travel, real-estate, and taxes. Dobson goes on to talk about the advantages of virtual teams. â€Å"One of the advantages is having the ability to move in quickly and work with people from almost any location, having a broad pool of people to pull from allows a company to get terrific team members no matter where they were located (2011). The notion of being able to pull employees from any part of the world is one of the key success factors of virtual teams. There are many multinational organizations growing rapidly in emerging markets such as China and Brazil fueling, the abundance of talent, demand for new skill sets, and a more distributed and diverse workforce. Although this article is heavy on the importance and advantages of virtual teams in today modern workplace, Dobson also points out that a virtual team can pose many challenges to other parts of a corporation. As a result of her survey Dobson found â€Å"66% of HR professionals need to do more work with virtual teams with the top three challenges being additional training, communication issues, and time zone or distance issues (2011). HR’s role in building and supporting virtual teams is extensive, this includes selecting the right people, understanding the skills and capabilities required, enabling policies over great distances, and getting separate departments such as IT working together. It’s a balancing act for HR in managing budgets and ensuring the sustainability and growth of their companies, said Dobson (2011). Mancini, Dale J. (2010). Building organizational trust in virtual teams. Journal of Behavioral Studies in Business, 2, 1-5. This article contends that trust is the root of any team’s success and states that cross-cultural understanding and communication play significant roles in building organizational trust. People’s sense of trust is developed between every interaction with each other. Trust cannot be forced into an organization or group. A virtual team, brought together to complete a major task, does not already have a foundation upon which trust already lies and therefore starts its project without established trust. Organizational trust can be hampered by cultural and communication difficulties. When team members originate from different cultures, the cultural differences in communication can create major obstacles that need to be overcome. To help foster communication in a virtual team that consists of members from different cultures there must be knowledge of each member’s national culture, which can help with understanding expected behavior in a variety of situations. If an understanding is not apparent within the team there may be a lot of unintended miscommunication which can derail a project from the start. Mancini notes that â€Å"protocols, appropriateness, mon itoring, and feedback mechanisms must all be dynamically adjusted in this unique communication environment (Mancini, 2010).† Trust is defined as reciprocal faith in others’ intentions and behavior. When dealing with a multitude of cultures in a virtual group it is important to understand that each culture has its own unique characteristics that function as a moral compass guiding the way they meet the challenges of life. Each group member must not judge but understand each of the beliefs of their fellow group members to help establish clear goals, a commitment to open communication, and trust and accept the rules and procedures of the virtual team. Only when all parties involved in the virtual team â€Å"seek not to judge but to understand (2011),† can real success begin. Naish, Richard. (2009, October). Take the virtual lead. E. learning Age. This article talks about being an effective leader in a virtual team. Nash notes a 2001 study among students by Kayworth Leider that found the most effective leaders demonstrate mentoring skills, understanding for others and empathy (Naish 2009). This is import to note as being a leader in a virtual team requires a different leadership technique than the traditional command and control style utilized in many co-location teams. Leaders must use trust over control in these virtual team environments because in many cases with the team members being in separate locations it will be difficult for a leader to oversee what is going on with the group at all times. The second part of this article is used to define the different stages of trust that develop in a virtual team. Initial trust comes from team members personal characteristics, this type of trust can be re-enforced by team members sharing information about them. Naish notes a 1999 research study that found â€Å"high-performing virtual teams spend up to half their time in the first two weeks exchanging social information (2009).† Over time initial trust can erode in a virtual team, the next phase of trust in a virtual team is cognitive trust which will take the place of the eroding initial trust. Cognitive trust is based on people’s experience with each other. It is a kind of trust that is earned not given. In a virtual team cognitive trust can be earned by prompt replies to emails, sticking to deadlines, attending virtual meeting on time, and following up on all of the promises that are made in a group. Neish concludes his article by giving three tips for being a successful leader on an effective virtual team. â€Å"A leader must develop awareness of similarities and differences in the team members (2009). Virtual leaders need to encourage team members to share information. This allows members to see how similar they are even though they are working far apart. â€Å"A leader must watch out for misunderstandings (2009).† Face-to-face meetings are important at the beginning of the project and at points during; this allows a mutual understanding to develop and allows team members to build relationships with others. â€Å"A leader must give appropriate skills and support (2009).† Virtual leaders need to ensure all team members have essential virtual team skills: self-management, communication skills, and inner-personal awareness. Leaders must also monitor performance, reward team outcomes, and make sure team member have the resources they need to be successful. It is a ba lance of all of these skills that make for an effective virtual leader. Stephen Morris. (2008). How to get real results from virtual teams: Recognize that people, tasks and technology are different but equal. Human Resource Management International Digest, 16(4), 33-35. This article is all about making sure each member of a virtual group has the proper training with the technology used to make a virtual team successful. Stephen Morris first notes that while technology is very important it is not an end all solution to having a functional virtual team. Technology can only work properly when it is put to proper use by the people using it; Morris says â€Å"people who have had no formal telephone or e-mail training can find themselves in a world where they spend hours dealing with the issues of technology and not focusing on the project at hand (Morris 2008).† It is important for group members to have the proper training on the technology they are using to help the virtual team function. In many instances virtual teams are put in pressure situations, in these types of conditions, if a group leader has made the assumption that all members have had proper training the affect can be detrimental to the group. When team members are physical present with one another, especially in high pressure situations, they tend to monitor the impact of communication. In the fast-speed communication of the new digital age, people often transmit communication without taking into consideration the impact it may have. Morris next talks about intent versus impact, his definition of intent is as follows, â€Å"Most virtual teams probably have an urgent need–intent. We are surrounded by technology, feeling under pressure and often isolated. If no thought is applied, off go the e-mails like rockets–we are under pressure to deliver, right? There is little time for small talk here. Telephone calls are to the point. ‘‘They have to understand that I am in a hurry.’’ But if we treat virtual-team members as ‘‘human doings’’ and not ‘‘human beings,’’ they often delay the work flow (2009). The important thing to understand here is even thought technology is driving the work that is being done in a virtual team situation leaders can’t view the people using the technology as technological pieces themselves. A successful virtual leader assures that all participants have the proper training in all of the technology used; they can then balance the people, tasks, and technology usage, and recognize they are all different but not equal. While technology may not be the savior it is thought by some, it is not the demon seen by others, it simply is what it is. The human element brings it to life and defines its use and impact on the world. With a little care it can be turned into the most amazing enabler for co-creation and collaboration. With a very little carelessness, it can create total disconnect.

Wiliam Faulkners Emily Rose Character Analysis Essay -- essays resear

All Roses Are Red Unreasonably determined to exert one?s own will is the definition of the word 'stubborn'. William Faulkner is a southern writer who focuses in his work on human experiences and behavior influenced by the South, the Civil War, and the post Civil War effects. In Faulkner's, 'A Rose for Emily', Faulkner constantly depicts Emily as a stubborn character, especially stubborn about changing her way of life. Faulkner uses subtle clues from diction and description as well as obvious statements through dialogue and direct actions to show this quality many times throughout the story. William Faulkner implies Emily?s stubbornness with subtle clues in description and through symbols. Faulkner would like us to take notice of how determined Emily is to resist all change. Everything that Faulkner refers to as hers is outdated and unchanging. He goes to note her house as, ?The only house left? and describes it as ?lifting its stubborn decay?, (206). She resides alone as the only one left on her block because everyone else has modernized and moved forth with production a...

Position Argument on Medical Marijuana

There seems to be a constant need to provide conflict in our society. Everywhere you turn you will find articles fighting against the legalization of medical marijuana, which in this state, is already legal. What an interesting concept having to continue to defend the legality and why it should be legal in the first place. Heaven forbid we have something that actually helps people tolerate the pain they have to constantly live with. Why would we want to give them some relief? We are actually putting some income back into the economy instead of throwing it away to some criminal or helping the Mexican Cartel make a profit. Now why in the world would we want to do that? These are the questions that come to my mind when I hear about everything going on with the cannabis issue. Let’s get down to some brass tactics as they say on everything that is being said against this issue. First off you hear, it is a gateway drug to addictive drugs like cocaine and heroin. Well that is funny, because if you survey the people hooked on cocaine and heroin, in most instances you will find that they actually abused beer and alcohol first. They did not start with marijuana. This is according to polls taken by a number of organizations looking into the addictiveness of this type of pain killer. There is no evidence that marijuana is addictive. People like to use marijuana because it makes them feel good. Now it has been proven to be an effective pain killer. What is the problem then? Look at all the people sitting in jail right now for using marijuana or trying to distribute marijuana. Our tax dollars pay for all these people sitting in jail for using marijuana simply because our government went and listed it as a Schedule 1 drug way back in the 1950’s. Even though it has been proven that it is not addictive and should not be listed this way-we can’t seem to get them to change this. The only reason it seems that this isn’t being done is because the pharmaceutical companies have our politicians and government in their back pocket. They support them financially. Well that, of course, is way more important than maybe providing someone with pain relief. Our economy is in the toilet right now. I’m just thinking about how many new jobs would become available if we were opening medical marijuana dispensaries all over the country. That doesn’t ven include the growers and caregivers that would now have an income coming in. Instead, they continue to keep marijuana illegal in most states. How many farmers could continue to stay in business if they could legally grow marijuana as a crop for sale? It just doesn’t make any sense when you look at all the people on unemployment or who have lost everything because there just isn’t enough work out there. Yet, there is millions and millions of dollars spent every year on illegal marijuana. There is also millions and millions of dollars every year spent on trying to stop the drug cartels bringing in marijuana for illegal sales. Then there are millions and millions of dollars spent every year on putting people in jail and maintaining them for the use or sale of marijuana. All of this money going out and no profit coming in. Who is making the profit? The drug cartels make the profits. What do they do for us? Well, let’s see, they kill and exploit people. There was a report that said 6,000 people were murdered by the cartels last year, many of them were innocent children, police officers, reporters and politicians. Shouldn’t we spend our money legally and help the people of our country earn a living, instead of helping these drug cartels make a profit. What do you think? Now we have to touch on the issue that it isn’t a medical pain killer. Where do people think â€Å"Marinol†, the product used to assist cancer patients, came from? It uses THC which is derived from the marijuana plant. The FDA approved this drug. Did you know that the use of this drug can cause hallucinations? Smoking a â€Å"joint† doesn’t do that. Yet they just don’t want to approve marijuana itself. Whose pocket do you think they are being held by? The excuses are that it is smoked not ingested. Who cares? If it relieves pain by the natural use of this plant, then let us use it! Especially since they are not finding any terrible side effects like they do with most of the other pain killers people are addicted to like vicadin and methadone. What about the cocaine and morphine that is prescribed by many doctors? Do you know the history of marijuana? It goes back to 2737 B. C. where an emperor in China used marijuana for treatments of gout, malaria and poor memory. Ancient cultures in Egypt, Rome, Greece, Asia, the Middle East, Africa and India had many uses for marijuana. It was used for religious purposes, stress and pain relief. We actually used marijuana hemp seeds and roots for inflamed skin and V. D. in the late 18th century according to our American history. It became illegal, except for medical use, by â€Å"The Marihuana Tax Act of 1937† and of course you had to pay a tax to use it. It only became illegal in these United States in the 1950’s when the FDA listed it as a Schedule 1 substance. This means it is suppose to be a high value for abuse with no medical value at all. Research has proven so differently. There have been many attempts to change this by various reform groups over the past 30 years but the FDA still has not responded. It is amazing, that our own federal government grew & supplied a number of medical patients with medical marijuana in 1978. Why is this even an issue now? There are more deaths from alcohol or tobacco use than ever reported by use of marijuana. Alcohol abuse can cause death to the user or unfortunately to the innocent people that end up in a car crash with the abuser. Alcohol abuser’s can end up with a destroyed liver. Alcohol abuse is usually the main cause of domestic violence acts. Yet, alcohol is legal. How many of these types of incidents have you heard of from marijuana use? You’ve heard of violence from cocaine and heroin users, but marijuana, I think not. Now we go to tobacco. Addictive, yes highly, just ask the millions of people that can’t quit but would love to. How healthy is this? You hear all the time of the problems caused by â€Å"second hand† smoke. That isn’t even the problems caused for the actual smoker. Cancer and breathing disorders are on the top of the list of disease caused by the use of tobacco. Again, this is legal. Does this make any sense to you? Marijuana does not cause violence, addiction, death, cancer or breathing disorders. Yet, it is an illegal drug? It should not even be a drug. It should be classified the same as tobacco and alcohol at the least or put with the list of â€Å"herbal† remedies used today. After all it is a plant. Personally, I believe there seems to be too much controversy over this subject. Just legalize it and be done with it. Now people have jobs and patients have an alternative pain medicine to use. Put it in the category it belongs. Give us the money the drug cartels get and help put our economy back on its feet. Isn’t this what living the American Dream is all about anyways?

Charles Babbage

Charles Babbage (1791-1871) To begin with, Charles Babbage, an original innovative thinker and a pioneer of computing from Great Britain, was born on the 26th of December of 1791 in Walworth, Surrey and he died at his home in London on October 18, 1871. He was an incredible mathematician and it is mentioned that he was indisposed as a child so he mainly been educated at home. Babbage made contributions that may assured his fame irrespective of the Difference and Analytical Engines. After his wife’s death he was never again married. not necessary to put) He went at Trinity College, Cambridge in October of 1810. He was very disappointed about the poor variety of the math programs available there so he and some other friends decided to form the Analytical Society. In 1812 he transferred to Peterhouse, Cambridge but he failed to graduate with honours. He received a degree later without even being examined in 1814. After graduation Babbage was hired by the Royal Institution in orde r to lecture on calculus. There, in 1816 he was elected as a member of the Royal Society and found the Astronomical Society.In the meantime (1817) he received MA from Cambridge. Since 1828 and some years after, until 1839 he was named the Lucasian Professor of Mathematics at Cambridge. Charles Babbage also has the nickname â€Å"Father of Computing† due to his detailed plans for mechanical Calculating Engines, both the table-making Difference Engines (1821) and the far more ambitious Analytical Engines (1837), which were flexible and powerful, punched-card controlled general purpose calculators, containing many features which later reappeared in the modern computer.Because of the high error rate in the calculation of mathematical tables, Charles Babbage wanted to find a solution with which the mechanical calculations could be done with less or without errors. He was influenced by three different factors such as a dislike of untidiness; his experience working on logarithmic ta bles; and existing work on calculating machines carried out by Wilhelm Schickard, Blaise Pascal, and Gottfried Leibniz. During 1820, Babbage started the development of his first Difference Engine. It was a mechanical device that could perform simple mathematical calculations.Although he began promising, was unable to complete it due to huge expenses needed. After that,  in the 1830s Babbage began developing his Analytical Engine, which was designed to cope with much complicated calculations, but it was never built. (put what you think in diff. words.. ) Unfortunately because of critical tolerances required by his machines exceeded the level of technology available at the time and, though Babbage’s work was formally recognized by respected scientific institutions, the British government suspended funding for his Difference Engine in 1832.In 1833 Ada Augusta Lovelace met Charles Babbage and was fascinated with both him and his Engines. Later she became a competent student of mathematics, which was unusual for a woman at that time. Under Babbage's careful supervision Ada added extensive notes which constitute the best contemporary description of the Engines, and the best account we have of Babbage's views on the general powers of the Engines. It is often suggested that Ada was the world's first programmer.There remain only fragments of Babbage's prototype Difference Engine, and though he devoted most of his time and large fortune towards construction of his Analytical Engine after 1856, he never succeeded in completing any of his several designs for it. George Scheutz, a Swedish printer, successfully constructed a machine based on the designs for Babbage's Difference Engine in 1854. This machine printed mathematical, astronomical and actuarial tables with extraordinary accuracy.Babbage's work was continued by his son, Henry Prevost Babbage, after his death in 1871, but the Analytical Engine was never successfully completed, and ran only a few â€Å"prog rams† with disappointing results. Summing up, Babbage extent his achievements by writing about the assurance of life as well as breaking mathematical codes. His calculus engine was stayed in history for many years and until today left their mark in our world. It is remarkable that was create a foundation, with the name of Charles Babbage, in order to honor him and to recognize his work and how is connected to the modern computers.

The Scarlett Letter Essays (1445 words) - English-language Films

The Scarlett Letter Essays (1445 words) - English-language Films The Scarlett Letter The Effective Use of Symbolism The novel, The Scarlet Letter, by Nathaniel Hawthorne is an intriguing account of a Puritan community that experiences a breakdown in beliefs. The story deals with a woman, Hester, who commits adultery with a Calvinistic minister resulting in the birth of a child (Martin 110). As compensation for her crime of passion and her refusal to name her lover, Hester is sentenced to wear an embroidered scarlet letter on her bosom. It is this letter, or secret sin, that becomes the emphasis of the novel and assumes many different roles (Martin 111). Hawthorne starts the novel by portraying the literary reality associated with the different aspects of the letter (Martin 110). From the start, Hawthorne seems to say, this is a scarlet letter; because of that, it is capable of further meaning. The letter will have to carry the burden of the tale (Martin 111). Hawthornes use of symbolism is fully developed in the multi-meanings hidden in the scarlet letter through a variety of characters. The scarlet letter represents different ideals to different people and should be given the proper consideration (Martin 114). In the Puritan community, the letter is viewed as a moral obligation to inform others of Hesters sin, one that they feel should be dragged out into the sunshine (Hawthorne 43). They believe the letter symbolizes psychological and religious truth. The Puritans are a people amongst whom religion and law were almost identical, and in whose character both were so thoroughly Foti 2 interfused, that her mildest and severest acts of public discipline were alike made venerable and awful (Hawthorne 40). It is said that meager, indeed, and cold, was the sympathy that a transgressor might look for, from such bystanders at the scaffold (Hawthorne 40). The Puritans are firmly against Hesters actions and feels that she has disgraced them along with herself. They feel that she must take responsibility for her actions. The effect of her punishment however is not what the Puritans had hoped to achieve. Hesters sin has grown from that of passion to one of purpose. Even with Hesters sympathetic attitude, she was not filled with regret and therefore the letter had not done its task (Martin 122). To the Reverend Arthur Dimmesdale, the scarlet letter contains a whole new meaning. He views the letter as a constant reminder of his sin and cowardice. His guilt continues to grow as a result of his not being able to come forth in front of the community and take responsibility for his actions. His guilt and sin become magnified by his inability to stand beside Hester at the scaffold. Dimmesdale, also is ironically charged with questioning Hester and trying to convince her of the importance of identifying her fellow sinner (Hawthorne 52). He begins to feel more and more grief and it begins to affect his mental and physical state. He soon becomes weak; however, it is believed by the community to be because of his too unreserved self-sacrifice to the labors and duties of the pastoral relation (Hawthorne 80). When Dimmesdale is believed to be near death, the community again believes it is because the world was not worthy to be any longer trodden by his feet (Hawthorne 88). Dimmesdale se ems to be haunted by Satans emissary, in the guise of old Roger Chillingworth. This diabolical Foti 3 agent had the Divine permission, for a season, to burrow into the clergymans intimacy and plot against his soul (Hawthorne 94). Chillingworth proposes to Dimmesdale that a sickness, a sore place, if we may so call it, in your spirit, hath immediately its appropriate manifestation in your bodily frame (Hawthorne 99). However, Dimmesdale denies and refuses to discuss it with him. Dimmesdale becomes weaker and weaker because by the constitution of his nature, he loved the truth, and loathed the lie, as few men ever did. Therefore, above all things else, he loathed his miserable self! (Hawthorne 105). Before Dimmesdales death, he finally confesses to his sin on the scaffold and frees his soul and conscience. Spectators have testified to seeing on the breast of the unhappy minister, a SCARLET LETTERthe very semblance of that worn by Hester Prynneimprinted in the flesh (Hawthorne 182).

We Real Cool poetry analysis essays

We Real Cool poetry analysis essays Poets use a wide variety of tactics in order to try to express feelings or meaning in their poetry. A poem's subject matter and theme often dictate which tactics are used by the poet to help enhance their audience's experience. We Real Cool? displays the use of a wide variety of poetic devices in order to express its theme. In the short poem, Gwendolyn Brooks attempts to express the irony of certaincool? actions and decisions. The audience is tuned into many of the poet's personal opinions inWe Real Cool? as Brooks tells the tale of a pool player's lifestyle, and this lifestyle's shortcomings. The theme ofWe Real Cool? is that although certain decisions may yield a moment of satisfaction, in the long run wisdom and longevity are what create a happy individual. This theme is meant to advise the poem's audience, and warn that such a lifestyle will only end in early death. This theme is enhanced by Brooks? successful use of poetic devices throughout her poem. InWe Real Cool,? Gwen dolyn Brooks uses a combination of pattern, rime, assonance, and alliteration to create a poem in which the theme echoes in the mind of its audience. With the use of such a sarcastic tone in her poemWe Real Cool,? Brooks enforces the poem's theme using patterned repetition. This repetition makes it clear to the reader that Brooks is implying something opposite from what she is saying, and yields a poem with much more meaning and direction. Repetition is seen throughout the poem with,We real cool. We Left school. We Lurk late?.?(1,2) The pattern continues throughout the poem, each sentence beginning withWe? and containing three syllables. Each statement implies a situation of momentary satisfaction. This is apparent in the line,We real cool. We Left school.?(1,2) where Brooks describes the act of dropping out of school. Although dropping out may alleviate the subject's immediate dislike for a structured schooling environment, it is clear to the audi...

A Study Guide for Act 3 of Hamlet

A Study Guide for Act 3 of 'Hamlet' If youve never read Shakespeare, reading Hamlet, the bards longest play, may be a daunting task, but this breakdown of all the scenes in Act 3 can help. Use this study guide to familiarize yourself with the themes and plot points of this pivotal part of the tragedy. Doing so can help you know what to look for as you read Hamlet in class or on your own at home.  If youve already read  the drama, use the guide to review any developments that you need to better understand or overlooked the first time around. If youre preparing to take a test or write a paper about Hamlet, be mindful of what your teacher has said about the play in class. Highlight any theme or plot development you think you can use to support a thesis statement or expound upon in a persuasive essay. Act 3, Scene 1 Polonius and Claudius arrange to secretly watch a meeting between Hamlet and Ophelia. When they meet, Hamlet denies any affection for her which further confuses Polonius and Claudius. They decide that either Gertrude can get to the root of Hamlet’s â€Å"madness† or he will be sent to England. Act 3, Scene 2 Hamlet directs the actors in a play to depict his father’s murder, as he hopes to study Claudius’ reaction to this. Claudius and Gertrude leave during the performance. Rosencrantz and Guildenstern inform Hamlet that Gertrude wants to speak to him. Act 3, Scene 3 Polonius arranges to secretly listen to the conversation between Hamlet and Gertrude. When alone, Claudius speaks of his conscience and guilt. Hamlet enters from behind and draws his sword to kill Claudius but decides that it would be wrong to kill a man while praying. Act 3, Scene 4 Hamlet is about to  reveal Claudius’ villainy to Gertrude when he hears someone behind the curtain. Hamlet thinks it is Claudius and thrusts his sword through the arras – he has killed Polonius. Hamlet reveals all and speaks to the ghost. Gertrude, who cannot see the apparition, is now convinced of Hamlet’s madness. Wrapping Up Now that youve read the guide, review the plot points. What did you learn about the characters? What are Hamlets intentions? Did his plan for Claudius work? What does Gertrude now think of Hamlet? Is she right or wrong to have these views? Why does Hamlets relationship with Ophelia appear to be so complicated? As you answer these questions and inevitably think of your own, jot them down. This will help you remember how the scenes of Act 3 unfolded and help you categorize the information in a way that may make it easier for you to come up with an outline for an essay or similar assignment on Hamlet. Take the same approach with the other acts in the play, and you will have organized the plot developments into a very handy study guide.

Liberal Art Studies Essay Example | Topics and Well Written Essays - 1500 words

Liberal Art Studies - Essay Example Perhaps in more authoritarian societies using cunning and deceit are necessary to rise out of poverty, but one would hope that in a free society that although using the end to justify immoral means may give a person wealth, it will damage their souls and lead to negative consequences in the end. In this sense, the liberal arts are important because they serve as a guide for moral and ethical behavior and show that one’s duty to the state and their fellow man is rewarding in many ways, even economically. This essay will focus on the importance of the liberal arts in modern as well as ancient times through the writings of Kimball, Shorris, Sullivan, Cicero, and Machiavelli. Additionally, the essay will focus on the problems that arise when what is viewed as modern realism is pitted against traditional moral idealism. The liberal arts can certainly have a positive effect on professional life. The liberal arts teach of things like ethics and integrity. Shorris believes that humani ties does function on its own, but does not have its full effect unless it is integrated into professional life (2000). The ancient Greeks also believed it was essential to the welfare of the state that humanities and public life function together. Morals are generally inherent in any professional career. Being a professional carries with it a responsibility to clients, communities, and society in general. This social contract is the basis of professionalism. Therefore it is important that professionals exercise moral judgment in their professional careers. Because a professional is confronted with moral dilemmas, a liberal education is something that is very useful to society in general. A liberal education teaches us about morals and can be seen as something that makes a person’s professional career more rewarding when it is fully guided by ethical principles. Many people feel that a job is just a job and is a means to an end, but the study of liberal arts tell us that a pe rson and their job can’t be completely separated. In other words, a person influences the job and the job influences the person. Because of this, it is important to realize that a job, or making money, can often impose moral decisions upon the professional. Also, a person who is very immoral and unethical can use their job as a means to lie, cheat, and steal from others. Sullivan believes that, at its best, a profession can provide an important benefit to the individual as well as to society as a whole. However, at its worst, a profession can strip a person of their ethics and their humanity (2004). Using this definition he illustrates that professionalism is headed down a dangerous road as more and more people feel that economic ambition is the only thing that matters and things like loyalty and social responsibility are being thrown by the wayside. Sullivan also believes that society is in danger of simply training people instead of educating them and explains that this cou ld lead to people only using one small part of their brain. Often certain professionals are only focused on the technical aspect of their career and do not regard anything else as important. This type of person may be doing their job but they are not engaged in examining their lives and therefore it is difficult for them to achieve a truly fulfilled working life. The study of liberal arts is something that is capable of making a person’s everyday life better because it can take a person out of their

Plagiarism Assignment Example | Topics and Well Written Essays - 250 words

Plagiarism - Assignment Example The relevancy of the information presented tends to prove or disprove facts. In some cases, the officer conducting the data analysis may decide to produce work acquired by another colleague for a different investigation that is similar. This is illegal and the person in question will lose their job and face possible prosecution (Gaines & Miller, 2014). In a prosecution case, the prosecutor attempts to establish guilt beyond reasonable doubt. In cases where the prosecutor is lazy, and attempts to present plagiarized information in front of a jury, the jury might not be convinced. This is because the prosecutor will not have facts or will contradict him/herself or maybe the judge/ jury may recognize the facts as those presented in a different case. The guilty person may end up walking free because of the prosecutor’s laziness (Gaines & Miller, 2014). When it comes to preparing witnesses for cross-examination, the defense attorney and the attorney ought to sure that the witnesses produce work based on their own knowledge and not something they heard (hearsay). The prosecutor and the attorney should also avoid coaching the witnesses as this may lead to perjury, which is an offense (Gaines & Miller, 2014). The perjury comes in when the witness lies after taking an oath. The lies might be factual though not based on the witnesses’ knowledge especially by giving information experienced or witnessed by another individual. If the court finds out that the lawyer and prosecutor were part of this, they may lose their license (Gaines & Miller,

Evolution Essay Example | Topics and Well Written Essays - 750 words - 1

Evolution - Essay Example Although Scientists are convinced that macroevolution occurs resulting in emergence of new species, this is a misconception. This paper argues that macroevolution has never and will never occur. The reasons given by scientists to support occurrence of evolution are controversial and disputable. Irrespective of there being no observable evidence to show occurrence of macroevolution, scientist continue to defend the notion that the existing species evolved from primitive species through gradual stages. There is not recorded evidence that any distinct organism ever evolved into a different kind of organism. This shows that evolution of any significant scale has never occurred and will never occur (Camp, 2006). If the process of evolution ever occurred, then someone must have observed it. On the contrary no one has ever witnessed an organism undergo evolution. Additionally, there are no transitional forms of organism in existence. If evolution does occur, then different organisms of different species would at least be seen in their transitional stages (Denton, 2010). On the contrary, organisms belonging to same species are almost indistinguishable in terms of the traits they possess. Although a single species may have different varieties, there are no organisms in the transition stages that show characteristics such as shared features between two different species. For example, if human evolved from the apes, there should be some existing ape like human in the process of evolving into humans. On the contrary, contemporary apes are different from humans with no entities in the transitional stages (Camp, 2006). Another reason why macroevolution is an invention by scientists is failure of experiments in the lab. Scientists have carried out experiments using rapidly reproducing organisms such as fruit flies in an attempt to produce better species. Such experiments have failed even with use of

Tesla Motors (TSLA) case study Example | Topics and Well Written Essays - 1000 words

Tesla Motors (TSLA) - Case Study Example However, it had an upper hand over the other machines owing to the fact that the car did not emit gaseous waste products to the atmosphere, as it relied solely on electricity for power up and performance (Gregersen, 2014). One major reason for the invention of the electric cars is that oil is a commodity, whose availability may be limited by the year 2020. Oil is slowly but drastically becoming a depleting source of renewable energy (El Deeb et al, 2014). As at today, Tesla Motors has grown to produce two models of these electric vehicles namely, The Tesla Roadster and Models S. There are plans however, that are underway to produce a third model, Model X by around 2015 (Ggrabianowski). In addition to these electric cars, Tesla has gone an extra mile of creating charging points at strategic locations especially in North America, Europe and Asia. In those areas, owners of such vehicles could charge these Tesla vehicles for free. Despite the fact that the company enjoys a great name for their innovations, economic analysts have on the contrary predicted that the company will contradictorily witness a decrease by 297.06% in total earnings this year. â€Å"Tesla motors design and sells high- performance; highly efficient electric sports cars which do not compromise the customers in any way. Tesla motor cars combine style, acceleration and handling with advanced technologies, which make them among the quickest and the most energy- efficient cars on the road† (El Deeb et al, 2014, pg 3). The management has close to twenty senior employees that run the whole company with Elon Musk as the CEO. He is an experienced CEO with strong managerial background, and he is believed to be recruiting only the best employees around into the firm. The sports cars manufacture takes place in California, where less than  ¼ of the company factory is used to produce just but a single model. Hence, the managing team boasts of enough space to allow for newer models of Tesla motors.

Paper 1 and 2 Essay Example | Topics and Well Written Essays - 250 words

Paper 1 and 2 - Essay Example I simply could not wait for the gift giving session to reach so that I could hold the envelop in my hand and feel its beauty, and the magnitude of significance that it represented. The gift was significant because with it my parents acknowledged that I was old enough to make sound choices. I chose to buy painting tools and other art materials to help furnish my artistic abilities. My hometown is Hong Kong and my favorite holiday tradition is the Lantern Festival. The celebration is marked by hanging lanterns of various sizes and shapes illuminating the streets and creating an atmosphere of excitement and celebration. Children too carry small bought lanterns and stroll the streets with utmost enjoyment, as well as sounds and giggles of excitement adding on to the delight that leaves any person visiting the town in a state of awe. The smell and sound of delight always hover over the atmosphere during this time Enhancing the lantern activity is the overwhelming riddle guessing where a correct answer earns one a gift. Furthermore, lion dance performed during the festival adds immeasurable fun to the Lantern Festival. Finally, no celebration is complete without food. During the festival, the signature delicacy is the tantalizing yuanxiao, which apart from its sweetness, is a symbol of happiness, harmony, and union to

Oslo Peace Initiative Essay Example | Topics and Well Written Essays - 1500 words

Oslo Peace Initiative - Essay Example For the Palestinians, the peace agreement of Israel with Egypt served to increase their desperation. This led to the intensification of struggle by the Palestine Liberation Organization (PLO) under Yassir Arafat. Though the United States entered the scene and made it a personal agenda to restore peace in the Middle East, only limited progress was made in the 1978 Camp David negotiations because of mutual distrust and suspicion between the two parties. Even though this eventually brought about the 1979 Israel-Egypt Peace Treaty, dissatisfaction and stalemate in the situation led to the First Intifadaor the Arab Revolt in 1987-91 in Gaza Strip and West Bank. There was change in leadership in Israel and Yitzhak reversed his nation's stand and tried to negotiate with the PLO and participated in the secret talks in Oslo, Norway (MERIP 2006:3); as the result Israel-PLO Declaration of Principles, was signed in Washington in September 1993, which is otherwise known as the Oslo Accord. Through this PLO recognized Israel and Israel the authority of PLO. It is clear from the above that, suspicion and mistrust ruled high here from the beginning. The main issue of contention was not one of religion, but more an issue of home-land. The Palestinians needed more areas for their large population, who had lost their homes during the wars and were living as refugees elsewhere. In one estimate their numbers were close to three million (MERIP 2006: 6). The entitlement status to be given to the Palestinians and the treatment of Israeli settlements (Israel evacuated all Israelites from the West Bank and Gaza Strip over the next few years) were other significantly unresolved issues that led to frustration. Rights to the Jordan River waters, on which was another important reason for animosity. Finally, Jerusalem with its historical places of worship was also a point of dispute, with both sides refusing to give up claim (Mideastweb 2006:1). While the Israelites consider Jerusalem as their "eternal capital" ((MERIP 2006:8), Arabs also want it as their capital because of its association with Prophet Mohammed. According to some, in first place the agreement itself was "deeply flawed" because it did not find many takers in the Arab nations (MERIP 2006:3). Importantly, the accord did not find support amongst the radical Islamist leaders in the two strategic places of Gaza Strip and West Bank. The infighting in the Palestinian camp, spurts of violence of the HAMAS and Jihad, ensured that the Oslo Peace Initiative was hardly allowed a chance. Israel did not want to allow the return of Palestinian refugees because it would undermine their majority status and reduce their population. In a nutshell, after the Oslo Peace Accord More than seven years have gone by and Israel has security and administrative control of 61.2% of the West Bank and about 20% of the Gaza Strip and security control over another 26.8% of the West Bank. This control is what has enabled Israel to double the number of settlers in 10 years..and to seal an entire nation into restricted areas, imprisoned in a network of bypass roads meant for Jews only... (ifAmericansknew.com 2006) Why is there conflict between the two peoples (now) still in 2007! To a keen observer, it may be clear that there are no easy solutions to a problem of this

Paper 1 and 2 Essay Example | Topics and Well Written Essays - 250 words

Paper 1 and 2 - Essay Example I simply could not wait for the gift giving session to reach so that I could hold the envelop in my hand and feel its beauty, and the magnitude of significance that it represented. The gift was significant because with it my parents acknowledged that I was old enough to make sound choices. I chose to buy painting tools and other art materials to help furnish my artistic abilities. My hometown is Hong Kong and my favorite holiday tradition is the Lantern Festival. The celebration is marked by hanging lanterns of various sizes and shapes illuminating the streets and creating an atmosphere of excitement and celebration. Children too carry small bought lanterns and stroll the streets with utmost enjoyment, as well as sounds and giggles of excitement adding on to the delight that leaves any person visiting the town in a state of awe. The smell and sound of delight always hover over the atmosphere during this time Enhancing the lantern activity is the overwhelming riddle guessing where a correct answer earns one a gift. Furthermore, lion dance performed during the festival adds immeasurable fun to the Lantern Festival. Finally, no celebration is complete without food. During the festival, the signature delicacy is the tantalizing yuanxiao, which apart from its sweetness, is a symbol of happiness, harmony, and union to

Character Study of Kevin Clash in Constance Mark's Being Elmo Essay

Character Study of Kevin Clash in Constance Mark's Being Elmo - Essay Example Determined and resourceful He was not always around while his little girl was growing up though he really wanted to but the demand for his appearance is necessary Dedicated with his work Torn between family time and work time but faced the adversaries of his work professionally There was a point in time that his daughter messaged him asking him to spend some time with her for she will be moving to college in a few years time and so he did manage to spend time wisely with work and his daughter A loving father He did realize Elmo’s importance to kids, and his too, when a young girl wanted to see Elmo as a dying wish Sympathetic Trains and inspires aspiring puppeteers An inspiration Being Elmo is a story of how a man is in the likelihood of acquiring success if he pursues his dreams and aspirations in life with all passion and dedication. It is a story of how a person was able to succeed despite challenges along the way as long as determination and focus is set on a sturdy will t hat no matter how hard the road to success may be aspiration will always get it into something great. It tells a story of how so much passion is put into something that pays really well especially when the person takes people into consideration aside from his own. A story of childhood in every person and how a simple childish dream was set into the biggest reality of having a dream come true that brings every aspiring child in every viewer. Kevin Clash is a strong willed character who knows where to put his dreams to eventually become a reality. An ambitious hardworking and dedicated person with what he loves to do even when other people thinks that his passion for puppets will not get him anywhere. This is a tear-jerker documentary of connivance between passionate individuals when Kevin Clash clashes into an almost losing red puppet that changed both of their worlds into a dream come true. Kevin is an ambitious boy that even at an early age he knew what he wants to do and would mak e people around him know how much he is into it. His ambition made him do his first puppet out of his father’ trench coat without even thinking what his folks would say but nevertheless he did it to show how much his conviction for his dream is. The same ambition blinded him of the obstacles along the way that made him stay focused despite negativities around his passion for puppets (‘Being Elmo’). Kevin is an optimistic person. He always sees the bright side in everything that keeps him more focused and dedicated. He wanted to prove that he will not fail. Take for instance when Elmo was thrown in his palm and was asked to find a voice for it. He knew how experienced and great Richard Hunt is, but nevertheless he took the challenge and stood up for it. Kevin went home to Baltimore and put dedication into the voice of Elmo. His childhood and loving character was transpired into the red puppet and so Elmo was born to spread love the way he was created for (‘B eing Elmo’). He does not care much if he works behind the cam and that everybody knows Elmo but only a few know

Acknowledging Female Stereotypes in Much Ado About Nothing Essay Example for Free

Acknowledging Female Stereotypes in Much Ado About Nothing Essay Women in the Elizabethan age were extremely repressed and discriminated against. Most would not have gone to school or received any type of formal education. They were not allowed to vote, own property, or freely voice their opinions. They were seen as the property of a man, subject to his wants, needs, and not allowed to have their own; men held extremely stereotypical views of their female counterparts that helped them justify the way they treated them. Shakespeare exposes many of these injustices and biases in his stage plays, which are still commonly read and performed today. In Much Ado About Nothing, Claudio moves from seeing women (specifically Hero) as goddesses and wives to adulterers, and then back again to his original views. Claudio initially views Hero according to the established stereotypes, in Act 1, Scene 1 as property. When first speaking of Hero, he refers to her as the â€Å"daughter of Signor Leonato;† while this appears to be simply for identification purposes, he actually relinquishes the power of her name to her guardian (1. 1. 119). Instead of calling her by her given name, Hero, Claudio names her in relation to her more powerful male owner. He goes on to ask Benedick if she is a â€Å"modest young lady,† not wondering only if she is sweet, but if she is literally a virgin (1. 1. 121). A womans virginity was extremely valuable in Elizabethan England, and determined her worth as a potential wife. This outright inquiry into her purity foreshadows the later scandal surrounding it. Benedick asks Claudio if he would buy her, and Claudio responds with a seemingly noble hypothetical question: â€Å"Can the world buy such a jewel?† (1 1 134). While his question seems to imply that she is so valuable that the entire worlds money could not purchase her, it still perpetuates the stereotype that women are pieces of property, albeit very beautiful and expensive ones. Later in the same scene, Claudio demonstrates Elizabethan men’s views of women through Shakespeare’s thematic messages. He remarks that â€Å"in mine eye, [Hero] is the sweetest lady that ever I looked on† (1 1 139). This introduces a reoccurring theme of Much Ado About Nothing of seeing and perception. Here, and later on in the play, Claudio bases his opinions of Hero on her outward beauty and appearance of piety. In addition, the words â€Å"mine† and â€Å"I† stress the importance of Claudio himself, the important, powerful male in the situation. One notes Shakespeares wordplay in the pun implied when â€Å"eye† and â€Å"I† sound interchangeable when spoken aloud. Another theme surfaces in the use of the word â€Å"sworn† in line 144 of Act 1, Scene 1, whereby Claudio makes evident that his honor depends on peoples perception of him and, by proxy, his future wife, Hero. Also notable is the hope he expresses that Hero would â€Å"be [his] wife†, in that he uses language again pertaining to himself; where he could have wished that Hero would â€Å"marry him† or something similar, he instead wishes her to become his property. Claudio reveals that he has had an interest in Hero for a while before their present conversation about her. He admired her before he went away to war, but more pressing, important, masculine issues took his mind off her. This implies that matters of the heart were less valued by men than duty and honor, and that his current infatuation with Hero is sort of an afterthought, something to pursue as he is now bored. This distant, material admiration for Hero quickly turns to contempt when he thinks that Don Pedro has taken her for himself in Act 2, Scene 1. When Don John and Borachio tell him about his friends betrayal, Claudio seems to be angrier with Hero than with the man who stole his prospective bride. He claims â€Å"beauty is a witch, against whose charms faith meltheth into blood† (2 1 135-6). This demonstrates the stereotype that Elizabethan men held of women being easily turned to adulterers – it seems to be her evil beauty that lured Don Pedro into supposedly winning her over for his own. This is again an insult to Claudios pride; Don John and Borachio use forms of the word â€Å"swear† when recounting Don Pedros supposed conquest of Hero, calling to mind how Claudio swore to marry her in the first act. Claudio denounces Hero, and wishes Don Pedro â€Å"joy of her,† once again suggesting women to be objects of personal property, solely existing to fulfill the desires of man. When it is confirmed that Don Pedro was indeed just performing his friendly duties, Claudio instantly reverts to his view of Hero as a perfect, virginal, almost goddess-like potential wife. He says to Hero: â€Å"Lady, as you are mine, I am yours: I give away myself for you, and dote upon the exchange† (2 1 233-4). Claudio acknowledges that Hero is now his property, and as that is an accepted custom in Elizabethan England, it is therefore deemed heroic that he gives himself to her, as well. Using the word â€Å"exchange† suggests a formal transaction of property, which is what is really transpiring between Claudio and Leonato. Claudio expresses his anticipation for the wedding, as time moves slowly â€Å"till love have all his rites† (2 1 269-70); the two meanings of rites as the actual ceremony and rights as a husband provide insight into this. He feels a necessity for their union to be official, as legally marrying Hero will give him legal ownership of her, and her property. Though he claims to love her, his affection could ultimately be seen as a want of her dowry. Claudio shows his opinions of women in his comical description of Beatrice’s love for Benedick in Act 2, Scene 3. He describes her grief over her unrequited love in a ridiculous way, saying that she threw a savage fit. This implies Beatrice, and by extension all women, to be controlled and weakened by their emotions. Claudio says that Hero had told him that Beatrice would surely die if her situation with Benedick progresses in any direction, again poking fun at womens irrationality. He suggests she wear herself out by talking to someone about her love, as though she were a small child throwing a temper tantrum. Like most men of his time, Claudio appears to believe that womens perceived lack of control of their emotions made them less worthy of esteem. His view of women again turns cynical again when he receives news in Act 3, Scene 2 that leads him to believe that Hero has had an affair with another man. Don John uses the word â€Å"disloyal† to describe her actions, and Claudio repeats that word in outrage and confusion about this blow to his honor (3 2 76). Being â€Å"disloyal† seems worse than most other things, in that it has wounded Claudios pride and reputation. The prefix â€Å"dis† is extremely negative and poignant. He emphasizes that if he sees anything with his own eyes, he will believe these accusations. He describes the issue as â€Å"mischief strangely thwarting,† and extends that description to all women in general; here he shows that he has moved from seeing women as wives and goddesses to adulterers and shrews. At their wedding ceremony in Act 4, Scene 1, Claudio spitefully and ironically addresses Hero with all sorts of virginal, innocent, pure language like â€Å"maid† (4 1 19). He again describes her as property in calling her a â€Å"rich and precious gift,† yet this time it is with an air of contempt and scorn (4 1 23). Continuing the theme of perception and sight, he calls Hero â€Å"but the sign and semblance of her honor,† implying that she merely put on a facade of virginity and purity (4 1 28). He asks the attendees of the wedding and, by extension, the audience, to acknowledge that her innocence is merely a show. Claudio accuses her girlish blush to be truly that of guilt and shame. Where previously he has referred to Hero as a maid, here he calls her only â€Å"like† a maid; this literal comparison emphasizes his change of feeling toward her and her sex. He facetiously describes her as the goddess of chastity and the moon, Diana, and of an unopened flower bud virgin in appearance only. Then he compares her to Venus, goddess of sexuality, and even to mindless beasts that act only on impulse and instinct. In the line â€Å"Marry that Hero, Hero itself can blot out Heros virtue,† he proclaims that women are the source of their own downfall (4 1 75). Where her outward appearance was that of a virtuous young lady, her perceived actions lead Claudio to believe her to be a whore. Although one could argue that Claudios view of women was that of all Elizabethan men, including Shakespeare himself, the development of Benedicks opinions show that this is not true. He begins the play disliking the idea of marriage and especially marriage to Beatrice, yet, through the dramatic action, he learns to love and appreciate her for her previously detested intelligence and wit. Benedick learns to value women for the humans they are, and yet Claudio still sees them as property at the end of the play. This suggests that Shakespeare realizes that, although he can bring attention to the issue of gender equality in his works, he cannot expect the audience to fully accept his ideas. Claudio constantly moves between stereotypes in his views of women in this play: he alternatively sees Hero as wife, goddess, adulterer, and everything in between. Shakespeare’s specific word choice and themes revealed in Much Ado About Nothing provide insight into how women were actually thought of and treated in Elizabethan England, and how the author himself believed they should be. Today, the centuries-old fight for gender equality is far from over. But, like Shakespeare, we can hope that all women will eventually be respected as equals, like Beatrice. Works Cited McDonald, Russ. The Bedford Companion to Shakespeare. Boston: Bedford, 2010. Shakespeare, William. Much Ado about Nothing. Ed. Mary Berry and Michael Clamp. Cambridge: Cambridge University Press, 2011.

Which Antacid Works the Best? Essay -- essays research papers fc

Which Antacid Works the Best?   Ã‚  Ã‚  Ã‚  Ã‚  Heartburn is a condition characterized by a burning feeling in the chest and a sour or bitter taste in the mouth. Heartburn usually develops when the acidic contents of the stomach flow back, or regurgitate, into the esophagus, the muscular tube that carries food from the throat to the stomach. Approximately one in ten adults experience heartburn once a week. Heartburn is more common in pregnant women because of the pressure the expanding uterus exerts on the stomach. When you swallow, the lower esophageal sphincter, a circular band of muscle around the bottom part of your esophagus, relaxes to allow food and liquid to flow down into your stomach. When it relaxes at the wrong time, stomach acid flows back up into your esophagus, even though you're in an upright position. The acid backup is worse when you're bent over or lying down.   Ã‚  Ã‚  Ã‚  Ã‚  Some factors that can cause the sphincter to relax abnormally include:  Fatty foods  Chocolate, caffeine, onions, spicy foods, mint and some medications  Alcohol  Large meals  Lying down soon after eating  Tranquilizers, such as benzodiazepines including diazepam (Valium) and alprazolam (Xanax)  Theophylline (Slo-Bid, Theo-Dur), an asthma medication  Being overweight  Hiatal hernias  Oral contraceptives  Heart medications The amount of gastric juice produced by the stomach varies from person to person. People that produce more gastric acid are referred to as ‘hyper secretors’. People that produce less gastric acid are known to be ‘hypo secretors’. Antacids can also be used to help heal duodenal ulcers. These ulcers occur in the upper part of the intestines. They can also be combined with other medications to help treat gastric ulcers and acid reflux. Heartburn is generally diagnosed with a complete description of the symptoms. In severe cases, a physician may order a barium X ray of the stomach and esophagus to rule out other problems. A physician may also examine the esophagus with an endoscope, an instrument that can view the interior of the digestive tract, and take tissue and fluid samples. There are several treatments for heartburn. In mild cases, over-the-counter medications such as antacids can ... ...mg of Simethicone. This helps prevent gas. The inactive ingredients are butylparaben, carboxymethylcellulose sodium, flavor, hydroxypropyl methycellulose, microcrystalline cellulose, propylparaben, purified water, saccharin sodium, and sorbitol.   Ã‚  Ã‚  Ã‚  Ã‚  Mylanta contains all of the same ingredients as Maalox in the same amounts except for that it does not contain saccharin sodium. In a day, no more than 24 teaspoonfuls can be taken.   Ã‚  Ã‚  Ã‚  Ã‚  If you don’t want to take antacids for heartburn, there are lifestyle changes that you can make. Quitting smoking or losing weight can alleviate or prevent heartburn. Sleeping with the head of the bed elevated 6 in helps prevent the stomach's contents from flowing back into the esophagus. Going to bed on an empty stomach, and cutting back on consumption of alcohol, fat, chocolate, and peppermint also can prevent heartburn. Finally, eating smaller and more frequent meals is another way that you can prevent heartburn. Bibliography www.encarta.msn.com/find/concise.asp?ti=761575197&sid=3#s3 â€Å"Digestive System†. Microsoft Encarta Encyclopedia. 1999. â€Å"The Stomach†. Student Reference Library. 1997

Attention Deficit Hyperactivity Disorder in Children Essay -- ADHD Dis

Introduction:   Ã‚  Ã‚  Ã‚  Ã‚  Most people have heard of the term Attention Deficit Hyperactive (ADHD) disorder. â€Å"Attention Deficit Hyperactivity Disorder (ADHD) is a neurobiological disorder that interferes with an individual’s ability to attend to tasks (inattention), inhibits one’s behavior (impulsivity), and may interfere with a person’s ability to regulate one’s activity level (hyper-activity) in developmentally appropriate ways (Barkley 19)†. The most important job for teachers and parents is to separate fact from fiction, to clarify what we know and don’t know.   Ã‚  Ã‚  Ã‚  Ã‚  Properly diagnosing ADHD, medication choices, and behavioral interventions are the key focal point. Is medication truly worth the side effects? Diagnosing ADHD   Ã‚  Ã‚  Ã‚  Ã‚  As the name implies, ADHD is typically characterized by two distinct sets of symptoms: inattention and hyperactivity / impulsivity. Although these problems usually occur together, one may be present without the other and still qualify for an ADHD diagnosis. Children are diagnosed with ADHD when they have met specific guidelines within these two categories.   Ã‚  Ã‚  Ã‚  Ã‚  A number of parents observe signs of inattentiveness, restlessness, and impulsivity in their child even before their child starts school. The child might lose attention while playing a game or watching TV, or the child might dash about totally unrestrained. Since children mature at different levels and vary in character, nature, and energy levels, it is critical to obtain a specialist’s diagnosis of whether the behavior is suitable for the child's age, the child has ADHD or the child is simply immature or uncommonly high-spirited.   Ã‚  Ã‚  Ã‚  Ã‚  To qualify as having ADHD, the symptoms must significantly affect a child's ability to function at home and at school. A diagnosis is based on the guidelines provided in the â€Å"American Psychiatric Associations Diagnostic and Statistical Manual of Mental Disorders, fourth edition (DSM-IV) published in 1994 (Barkley 133)†. In general, children are diagnosed with ADHD if they show at least six symptoms from each category. Dr. Berkley lists the following symptoms for each category:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Inattention: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Often fails to pay close attention to details or makes careless mistakes in schoolwork or other activities †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Often has trouble sustaining attention during tasks or play †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Often doesn't seem to listen when spoken ... ...counseling the child and the family and facilitating them in the development of new skills, attitudes, and ways of relating to each other. The important step is proper diagnosis of ADHD. It is imperative to know about any medication being prescribed for each individual child. Work Cited Page: American Academy of Physicians â€Å"ADHD: What Parents Should Know.† Family Doctor, 10 April, 2005 Barkley, Russel A. Taking Charge of ADHD: The Complete, Authoritative Guide for Parents. New York: The Gilford Press, 2000. Eli Lilly and Company â€Å"Strattera.† Strattera 10 April, 2005 McNeil Consumer & Specialty Pharmaceuticals, a Division of McNeil-PPC, Inc â€Å"Prescription Medication Overview† Focus on ADHD. 14 April, 2005 Rabnier, David. â€Å"Behavioral Treatment for ADHD: An Overview.† Health. 14 April, 2005 Wilens, Timothy E. Straight Talk about Psychiatric Medications for Kids New York: The Guilford Press, 1999. Wilens T.C. et all. Does stimulant therapy of attention-deficit/hyperactivity disorder beget later substance abuse? A meta-analytic review of the literature. Pediatrics, (2003) 111:1:179-185.

Hallstead Jewelers Case Study

Submitted by Yellow Team Eunice King Ronda Klassen Joshua Krupnick Larry McCraw Ronald Mills BUS 5431 Managerial Accounting Professor Nancy Shoemake April 18, 2010 1. 0Summary Hallstead Jewelers was one of the largest jewelry and gift stores in the United States for 83 years. Customers came from throughout the region to buy from extensive collections in each department. Any gift from Hallstead’s had an extra cache attached to it as they were known for having the best. Even though the principal retail shopping areas shifted two blocks west, Hallstead’s reputation and selection still brought in customers. In 1999 however, sales became stagnate and profits were starting to slip. The owners (two sisters, Gretchen and Michaela) made several changes in an effort to revitalize the store back to its full glory. The largest decision they made was to move the stores location, expanding it by 50% more space and selling staff. This move resulted in a five-year lease as well as extensive and expensive renovations. They also made some changes in product offerings and offered more sales potential at the cost of minor reductions in margins. During the year it took to complete the Hallstead’s renovation the industry started showing major changes toward internet based jewelry sales. Tiffany & Company, a business with an origin much like Hallstead Jewelers, grew into an international powerhouse. At the same time, a start-up internet seller, Blue Nile, became the second largest diamond seller in the U. S. While Hallstead’s was growing their fixed costs by doubling their rent payments, Tiffany and Blue Nile were increasing their revenue with â€Å"virtual† storefronts allowing them to increase sales with very little increase in expense. In an effort to explore ideas in strategy that would return the business to profitability, the sisters compiled some questions for their accountant to analyze using some additional operating statistics. The following answers will take a deeper look into the mechanics of the business and provide Gretchen and Michaela with recommendations to get their business back on track. 2. Changes in Breakeven and Margin of Safety The following table shows that while the breakeven in both sales dollars and number of sales tickets has continued to rise from 2003, to 2004, and to 2006, the margin of safety has decreased over the same period of time. What caused this change? 3. 0Reduction in Price One idea the consultant had was to reduce prices to bring i n more customers. The following table illustrates that by reducing prices 10% and increasing sales to 7,500 tickets, the company’s operating income significantly decreases, losing an additional $580K over the previous year’s income/loss. Breakeven in sales tickets is 9,337 – an increase of 1,832 from the previous year. Breakeven in sales dollars increases $1. 47 million to a total of $13. 12 million needed. 4. 0Elimination of Sales Commissions Another idea that Gretchen had was to eliminate sales commissions even though both her Grandfather and Father insisted that commissions were one of the reasons for their success in the past. The figure below illustrates that the elimination of sales commission greatly affects operating income. By eliminating the sales commission in a projection of the three previously reported years, we can see that operating income is in the positive for all three periods. Although Gretchen’s father and grandfather perceived commission to give them a competitive edge, calculations prove that the commission payments are definitely hurting Halstead’s bottom line. Further consideration should be given to eliminate them if possible. 5. 0Advertising Michaela felt that a bigger store could benefit from greater advertising and suggested that advertising be increased by $200,000. If advertising expenses were increased by $200,000, the breakeven point in both sales dollars and sales tickets would increase. For Fiscal Year (FY) 2006, Hallstead spent $257,000 on advertising. If this were increased to $457,000, the breakeven point would be as follows: Breakeven in sales tickets = Breakeven sales dollars / Average sales tickets 7,805 = $12,120,525. 73 / $1,553 Breakeven in sales dollars = Total Fixed Costs / Contribution margin ratio $12,120,525. 73 = $5,211,000 / 0. 430 The affect of the increases in advertising expenditures on the breakeven point in sales dollars would be an increase from $11,655,335. 72 to $12,120,525. 73, a difference of $465,190. 01. It would probably be a good idea for Hallstead Jewelers to try the increase in advertising. Although the company is currently struggling with a negative operating income, the increase in breakeven dollars is relatively nominal. Competition from much larger companies, such as Tiffany & Company, as well as internet jewelry sales from companies such as Blue Nile has taken some of their business. Perhaps some of this increased advertising budget should be spent on expanding their business to the internet and advertising there; allowing Hallstead to compete more directly with Blue Nile and boost sales. Increased advertising may also help bring in more customers who are not yet aware of the company’s new Washington St. location and larger renovated store. 6. 0Average Sales Tickets The following overview takes a look at how much the average sales ticket would have to increase to breakeven if the fixed cost remained the same in 2007 as it was in 2006. Average sales ticket for 2006 is $1,553 @ 6,897 tickets for an Operating loss of $406,000. †¢# of tickets x Average sales ticket = Sales revenue †¢6,897 tickets x $1,553 = $10,711,041 †¢Average ticket sale dollar amount needed to break even = Sales revenue needed to break even / # of sales tickets for 2006 †¢Average ticket sale dollar amount needed to break even = (Fixed Cost / Contribution Margin Ratio) / # of sales tickets for 2006 †¢Average ticket sale dollar amount needed to break even = ($5,011,000 / 0. 43) / 6,897 †¢Average ticket sale dollar amount needed to break even = $1689. 2 †¢Average sales ticket increase to break-even = Average ticket sale needed to break even – Average sales ticket for 2006 †¢Average sales ticket increase to break-even = $1690 – $1,553 = $137 By reducing prices 10% and increasing sales to 7,500 tickets, the company’s operating income significantly decreases, losing an additional $580K over the previous year’s income/loss. Breakeven in sales tickets is 9,337 – an increase of 1,832 from the previous year. Breakeven in sales dollars raises $1. 47 million to a total of $13. 12 million needed. 7. 0Recommendations In our analysis of Hallstead Jewelers we found that Income was steadily declining and the move to the new location, with increased fixed costs, resulted in a loss for 2006. We implemented several options to see what variances would occur. A consultant recommended a 10% reduction in prices which would lead to an increase in sales. We showed this to be a bad idea as operating income significantly decreased with the price reduction. Another idea was to eliminate sales commission. Eliminating sales commission greatly enhanced operating income and resulted in positive operating income for all three years. Michaela suggested increasing the advertising budget by $200,000. Increasing the advertising budget increased the breakeven in sales dollars by $465,190; if increasing the advertising budget results in increased sales it would be justifiable. Based on our analysis of Hallstead Jewelers we would recommend that they discontinue the practice of paying sales commissions. Although Gretchen’s father and grandfather perceived sales commission to give them a competitive edge and drive sales, calculations prove that the commission payments are definitely hurting Halstead’s bottom line. Elimination of sales commission in 2006 would have resulted in $1,215,184 less in breakeven sales dollars. The company's name and reputation should be asset enough to drive Hallstead Jewelers sales. In addition, we would recommend Hallstead Jewelers use $200,000 from the elimination of the sales commissions and apply it to increasing the advertisement budget combating stiff competition from large retailers such as Tiffany and Company and the internet business, Blue Nile. The increased advertising budget should be assessed on an annual basis to validate its effectiveness. Works Cited Jiambalvo, James. Managerial Accounting 4th ed. New Jersey: John Wiley, 2010. â€Å"Break-Even Analysis. † Wikipedia Online http://en. wikipedia. org/wiki/Break_even_analysis. (11 APR. 2010) â€Å"Contribution Margin. † Wikipedia Online http://en. wikipedia. org/wiki/Contribution_margin. (10 APR. 2010)

Impression de Voyage

This poem â€Å"Impression De Voyage† by Oscar Wilde is in the sonnet form ABBA-ACCA-DEFFED. All in all though it really is just about the voyage, the poet took everything into account. The 14 lines stanza of the poem is composed in iambic pentameter and with a complex rhyme scheme. The Poet uses sounds in the sestet at the end. The imagery is nice (sapphire/opal/red sun upon the sea). There is the imagery of nature, sea and ship. Wilde presents ship imagery through various images like; steep prow, hoisted sail, the mast, creek and the stern. All these images symbolize a voyage or a journey perhaps a journey from life to death. Ship actually symbolizes refuge and sea is the symbol of danger. The color of the sun is red and it is going to set in the west. This image of â€Å"red sun upon the seas to ride† symbolize life’s journey towards death. â€Å"Lycaon’s snowy peak† is also symbolizing death and sterility. At the same instance the poet is mentioning the images ; flower strewn hills, blowing fair wind, blue lands, and olive grove, they all symbolize life. The use of auditory images; â€Å"flapping of the sail, the wind was blowing, ripple of the water, ripple of girl’s laughter†, these create aural impressions, symbolizing life, activity and energy. Thus life has juxtaposed with death by using contrasting images. The poet has used different colors to describe the beauty of nature. â€Å"Nature† meant many things to the Romantics. This poem is as true of Romantic landscape painting as of Romantic nature poetry. Romantic nature poetry is essentially poetry of meditation. Oscar Wilde has romanticized the nature in this poem. The landscape of the sea and the sky/ burned like a heated opal through the air†, establishes temporal and spatial distance between the enthusiastic visitor and the â€Å"fabled† Greece of myth and romance. The sapphire/ blue color of the sea is juxtaposed with heated opal/red sky. Blue color is the color of heaven. It is the color of equilibrium and impartiality (being the color devoid of all â€Å"heat†). It is the color that symbolizes; Peace, tranquility, cold, calm, stability, harmony, unity, cleanliness, order. While red is the color of fire. It symbolizes the extreme of activity, Excitement, energy, passion, love, desire, speed, strength, power, heat, aggression, danger, fire, blood, war, violence, and all things intense and passionate. The colors symbolizing peace and tranquility have juxtaposed with colors symbolizing aggression, passion and danger. According to Empidocles’ theory of plurality â€Å"psyche is the mixture of opposites. Good and bad both exist together in the world† Thus Wilde has brought the contrasting images together in order to show plurality in life. The repetition of the words† The flapping of† in the lines 10 and 11 shows the balance between opposites which exist in nature side by side. The tone of the poet is tender and mood is of excitement and enthusiasm. This poem could have been written by Lord Byron, because it is his style that Wilde copies. In this poem we have got the topic of Greece as a fabulous place. It seems that in â€Å"Impression De Voyage†, the French Impressionism term in the title appears misplaced, for in establishing a mythological setting (by mentioning Zakynthos, Olive grove, Ithaca’s cliff, Lycaon’s snowy peak and hills of Arcady†), Wilde abandons any attempt at depicting ‘impressions’; instead he describes a voyage to Greece, a return to the world of the flower-strewn hills of Arcady. It can also be considered that the title of this poem misleads, for a description of the voyage (including the’ ripple of girls’ laughter at the stern’) supersedes the effect of briefly experienced fleeting images. In the final line â€Å"I stood upon the soil of Greece at last† the speaker perhaps experiences an imaginative voyage into the mythological past.

Realism vs. Romanticism

Realism and romanticism have been writing styles that have been going on for centuries. Realism sprouted from romanticism around the late 1800s when people grew tired relating to the romanticisms â€Å"fairy tale† nature. People wanted a fake character going through many things they did on a daily basis. Edna and Hester represent each of these. Hester represents romanticism while Edna represents realism. Both of the characters are women in later times that go through the hardships close to their era. The Scarlet Letter is a romanticism novel written by Nathaniel Hawthorne. Hester is a young lady in the seventeenth century that is constantly surrounded by her sin of adultery. Throughout the novel, Hester becomes more of her own person as she cares for her daughter Pearl on the edge of the woods. The format of the novel is written in a romanticists way; formal and fitting for the setting. The writer also expresses splashes of color in the story to retain a positive outlook or effect as the novel goes on. Symbols in the novel are naturalistic, such as roses; the symbol of hope for change. Pearl is also a symbol; a symbol of transgression and Hester’s reason for living. The setting of the novel is slightly depressing, but grows into this mystical-like town as the novel goes on. Hester redeems herself for her sin, the letter â€Å"A† in her bosom’s meaning turns into â€Å"Able†. The story reveals more secret, though each one brings Hester closer and closer to closure on her sin. There is an antagonist as there usually always is for romanticism novel, though it is usually never the actual main character that is the true antagonist. Chillingworth bogs down on Dimmesdale, mentally tearing Dimmesdale apart to find out the father until helped by Hester. The Awakening is written by Kate Chopin. In the novel Edna is realistically trapped in her own world of self doubt and sense of unknowing. The novel is written in a modern setting, though the setting is much different. The explanation of the islands makes them seem bland and unlikeable. There is expressed color in the novel, but seems dulled out by the unhappiness of the ladies that inhabit the islands. There are many symbols, most of them consisting of the ocean; which represents freedom. Another, the parrot; is said to represent Edna; trapped. Edna is represented going through many ordinary circumstances of her time, being stressed with the concern to be the perfect house wife. Her life spirals downwards as she loses herself and eventually leaves her children in care of her mother. She is given time after time to redeem herself but only degrades herself by giving in to her own selfish human characteristics. Edna herself is the antagonist as she fights with her spiritual and physiological being for a better life, but eventually looses. Edna eventually gives up and swims as far out into the ocean, drowning herself; Thus, ending the novel. Both realism and romanticism reflect on life lessons and inspire many readers. This American literature is sure to be passed down from generation to look back and reflect on the possibilities in life. Both genres drastically changed the literature, and art movements.

BRAZIL Essay Example | Topics and Well Written Essays - 1000 words

BRAZIL - Essay Example Dazzling beaches, lush green forests and ever awake nightlife comes together to make Brazil a magical land. In the following part a brief discussion has been led on the Brazilian Beaches and natural beauty, people, carnival and culture. Rio de Janeiro one of the most beautiful cities of the world might be termed as the crown of Brazilian beauty. Though it stands second to Sao Paulo in terms of population but is the most famous among tourists. Rio lies amidst Guanabara Bay, Copacabana, Ipanema and Leblon beaches and a lush green mountain range. However the most beautiful Brazilian beach is not in Rio or by the ocean; rather it is deep into the heart of the famous rainforests of Amazon. This beach is known as Alter do Chao. Tourists often call Amazon a green inferno considering the hot and humid climate here. If it is true then the mentioned beach is nothing short of a golden paradise. Fernando de Noronha is an archipelago at the north east coast of Brazil. It is place of clear blue wa ter when one can easily spot turtle, octopus, sharks and many other sea lives. The Brazilian authority strictly maintains the number of tourists to keep the disturbance to the natural habitat at minimal. This might be one of the most important causes that the food chain has remained unaffected here and the sharks therefore can find plenty to eat without targeting the human beings. Praia do Toque is a beach that is a bit isolated from the hue and cries of the day to day life and therefore offers perfect leisure time (McOwan). These are only a few beaches that have been mentioned here apart from these there is many others which by no means any less appealing to the tourists. Apart from beaches the rain forest of Amazon is another attraction in Brazilian tourist Map (Gray). The Brazilian part of the Amazon rain forest displays a diverse eco system and lies in the northern part of the country. At the very centre of the Brazilian part of the Amazon rain forest is the world famous Pantana l. Considering the immense natural diversity and unique eco system of the mentioned place, it has been recognised as the Patrimony of Mankind by UNESCO. With its dense vegetation that is highest in America, Pantanal is the richest and most divers of the eco systems in the world. However, Brazil is not only a country of sand, beaches and forests; it is the home of one of the most spectacular falls of the world. The Iguazu falls located almost at the border of Brazil and Argentina memorises with its immense beauty and perhaps the most alluring natural features of Brazil. (Brazil) Among all the attractions of Brazil perhaps Brazilian people occupies the first place considering their overwhelming warmth, friendliness and intense passion towards enjoying life. Like its natural diversity the people of Brazil are also diversified. The whites and the browns occupy the lion’s share followed by blacks. There are also traces of Asian and Amerindians. The intermarriage between the indige nous people, Portuguese settlers and the African slaves who were brought into Brazil to work in fields reproduced the browns that include Caboclos, Mulattos and Cafuzos. (Brazil and Africa) Most of the country’s population live in and around the urban centres of the country and the urban population displays a higher literacy rate than that of the rural population. Overall the country has a high literacy rate. The people of the country are predominantly catholic, though over that last

DISSERTATION (Litrature Review) Example | Topics and Well Written Essays - 5000 words

(Litrature Review) - Dissertation Example This is disturbing for the UK economy as international students help to fund UK higher education. Migrants come to the UK for various reasons and students comprise of about 26% of the total migrants that enter UK as shown in the chart below: Source: Somerville & Sumption (2009). However, the precise number of international students is not known as no statistics are maintained of both the private and the public sector institutions (UKCISA, 2010). Amongst those studying full-time at publicly funded higher education institutions 214,000 were non-EU students out of a total of 306,000 students. The public funded further education colleges and the private colleges could have more non-EU students but the figures are not known. The immigration statistics can be confusing as those studying for less than six months are granted visa under a different category called ‘student visitors’. The non-EU students that have been granted clearance in the past few years are as shown in the ta ble below: Source: UKCISA (2010). These figures show a sharp increase over the past few years. The private institutions can set their own fees but at the state funded institutions the non-EU students have to pay the total fees with fees typically being between ?8000 and ?15000. International students account for over 40% of the total postgraduate students (UKCISA, 2010). About 50% of these students are engaged in research degrees but there is no subsidy offered to non-EU students. While there is a ‘cap’ on the number of EU students that can be accepted because of the limited funds, there is no cap on the number of international students that can be accepted. The private sector collages in the UK offer a wide variety of courses and are often less expensive thereby being affordable by the international students. International students contribute to the local economy because higher the number of students more jobs in the administration of the colleges and universities, add itional income or the UK universities and export income for the owners. International students enhance global connections. During the Asian financial crisis also student inflow had diminished in the UK while Australia had gained in student flow as a result. Another reason that student inflow is affected is because students started working along with studies as savings are reduced. The top ten UK student source countries have been shown in the table below: Source: Somerville & Sumption (2009). 2.3 Drivers of change in the current environment Internationalization of higher education is a response by academic institutions to a globalized world. This is basically a response to the new age which is marked by globalization, competition and marketization (Cheung, Yuen, Yuen & Cheng, 2011). Internationalization of education can be done in many forms and currently the most important form is the exporting of higher education service done through recruitment of overseas students. UK and Austra lia had so far been leading in recruitment of international students but Singapore is fast catching up. In Singapore education is considered a â€Å"knowledge industry† and accounts for more than 3 percent of the GDP. Education is fast becoming a global, market-oriented, private industry, and international mobility of students is a major concern for HEIs. The international trade in education services has become a major source of income in many countries. In Australia education services sector was the third largest exporter in 2007 while in the