Shaquille O'neal Research Paper Example | Topics and Well Written Essays - 1250 words

Shaquille O'neal - Research Paper Example His performance and his achievements in the field of basketball are magnificent. However, calling him just a great basketball player will be like doing injustice to his personality. His achievements, both on and off the court, shows that he is a man of versatile talents and hence, one can say that he is an all-rounder whose achievements speak volumes about his character, strength and courage. Childhood Shaquille O’Neal was born in Newark, New Jersey, on March 6, 1972 (Schaefer, 2003, p.11). Shaquille’s mother Lucille O’ Neal gave him an Arabic name ‘Shaquille’ which means ‘little warrior’ (Schaefer, 2003, p.11). Shaquille’s mother was a tall woman measuring 6 feet 2 inches in height (Smith & Wilson, 2005, p.10). Soon after finishing high school and when she was still single, Lucille O’Neal became pregnant with Shaquille (Smith & Wilson, 2005, p.10). Shaquille’s biological father never married his mother and hence, du e to lack of financial support, they lived in poor neighborhood and didn’t have much in form of financial security (Smith & Wilson, 2005, p.10). Lucille married Phillip Harrison when Shaquille was two years old (Schaefer, 2003, p.11). Shaquille called Phillip his ‘real dad’ even though he was not his biological father (Schaefer, 2003, p.11) because Phillip gave Shaquille every sort of support that a real father would have given. Shaquille has three younger siblings named Lateefah, Ayesha and Jamaal (Schaefer, 2003, p.11). Shaquille’s family never got to stay at one place for a long time as they had to move often as Phillip, being in the US Army, was transferred every two years (Schaefer, 2003, p.13). Hence, Shaquille got to stay in different places like Germany, Georgia, and New Jersey (Schaefer, 2003, p.13). Right from the childhood, Shaquille had an unusual growth pattern in his physique. He was 3 feet 10 inches tall by the age of 4, and 6 feet tall by t he age of 12 (Schaefer, 2003, p.13). Due to the unusual height and large body, he was teased by his classmates because they thought that he was lying about his age (Schaefer, 2003, p.13). However, the fact is that he was actually younger than his classmates as he had started school a year earlier (Schaefer, 2003, p.13). Fortunately, his large size did not remain his weakness for a long time as it proved to be boon in his life. Shaquille dreamt of becoming an actor or a singer in his childhood (Schaefer, 2003, p.13). However, he developed interest in basketball as he realized that his size and height were great advantage in that sport (Schaefer, 2003, p.13). Shaquille was 13 and measured 6 feet 8 inches in height when his family moved back to Germany in 1985 (Schaefer, 2003, p.13). It did not take time for him to be recognized as one of the best young basketball players in Germany (Schaefer, 2003, p.13). It was Coach Dale Brown who recognized the great potential in Shaquille Oâ€℠¢Neal and knew that there was immense talent in him waiting to be unleashed (Bernstein, 2009, p.10). The Basketball Journey When major college Coach Dale Brown from Louisiana State University saw Shaquille’s basketball abilities when he had come to the army base to give a basketball clinic, he was highly impressed and took serious interest in him (Schaefer, 2003, p.14). Coach Brown worked on Shaquille’s physical fitness as Shaquille was only 14 and was clumsy (Bernstein, 2009, p.10). Coach Brown encouraged Shaquille to work hard by making him believe that he had a potential to

Contemporary Society Essay Example | Topics and Well Written Essays - 2000 words

Contemporary Society - Essay Example anding of contemporary society made by social thinkers such as Raymond Williams, Heidi Hartman, Iris Marion Young, Zygmunt Bauman, Stuart Hall, Paul Gilroy, John Rawls, David Miller, Martha Nussbaum, and Amartya Sen. Two of the most influential figures among these in a profound understanding of contemporary society in it various features and aspects have been Raymond Williams and Amartya Sen and this paper undertakes an evaluation of the intellectual contributions by these social philosophers whose works and writings helped modern man in realising the realities of present-day society. Williams’ contributions to politics, culture, the mass media, cultural studies and the cultural materialist approach, and literature as well as Sen’s works in welfare economics, social choice theory, economic growth, economic development and social topics helped the modern man tremendously in his understanding of the contemporary society. Raymond Henry Williams (1921-1988), the Welsh novelist, literary critic, cultural historian, cultural and political theorist, and social philosopher, has been often considered as one of the most prominent figures within the New Left movement and an eminent thinker of the wider culture. Through his important writings on politics, culture, the mass media, and literature, Raymond Williams offered salient contribution to the Marxist critique of culture and the arts. He has also been called the virtual architect of the interdisciplinary field identified as ‘cultural studies’ and his intellectual contributions have influenced every area of cultural study in the modern period. His Politics and Letters (1979), an account of his life and work, has been regarded as the single groundwork for cultural studies and the cultural materialist approach. Amartya Kumar Sen, (1933- ), the most important figure in the fields of welfare economics, social choice theory, economic growth and eco nomic development for over three decades, hails from India and he was

Techniques for the Identification of Unknown Microorganisms

Techniques for the Identification of Unknown Microorganisms Identification of Unknown Microorganisms For years and years, we have been trying to classify and understand microorganisms, and in doing so, we learned of certain techniques to identify them based on what they look like, where they live, and what they eat. We used this knowledge to derive simple tests to run, and we used a key to narrow down our choices, all in an effort to identify a microorganism. Beginning in the earliest labs with the earliest microbiologists, the most common way to identify an organism is to look at it and look at what it does. In microbiology of bacteria, is it round (cocci) or rod-shaped (bacilli)? Does it stain purple (gram +) or red (gram -)? Does it use lactose as food, while creating an acidic product that can be observed? These tests based on the physiology/morphology and biochemistry fall under what is known as classic identification  [1]. Classic techniques focus on the ability of a bacterium to grow and reproduce in certain conditions, such as the fact that bile salts can interact unfavora bly with the peptidoglycan cell walls of gram positive bacteria, therefore selecting against their growth. Most tests are used to specifically select for or differentiate between the species, this in conjunction with a dichotomous key helps narrow down the choices until one is satisfactory. In contrast, modern methods of identification are based on the technological advances of recent years, namely, polymerase chain reaction (PCR) and genetics. The use of PCR to identify bacteria is rooted in the study of genetic coding, in particular, RNA. Every bacterium has strands of RNA that is used to bind the mRNA for translation: the 16s ribosomal RNA (rRNA)  [2]. This sequence is conserved in all bacteria and can be used to identify species after amplification through the PCR process. Since every species has a different genetic make-up, it is simply a matter of time for identification. But for most purposes, getting samples to a PCR and running them takes quite some effort, and a lot of m oney, thus the simpler and more efficient method is the classical testing. At one point or another, we all have gotten the sore throat and cough. These symptoms are sometimes caused by microbes in the pharynx that shouldnt be there. Bacteria such as Streptococcus pneumonia, Haemophilus influenza, and Moraxella catarrhalis can infect the area and cause this sore feeling. A more serious offender, Streptococcus pyogenes, causes what is commonly known as strep throat. These bacteria make the pharynx sore by harvesting erythrocytes and breaking them down as sources of food, in turn, destroying the lining and causing the all familiar sore feeling1. A simple test on a blood supplemented agar helps reveal what source of pathogen is causing the sickness. The agar is inoculated and incubated until growth is seen, and the plate will show a pattern of hemolysis if caused by one of the bacterial pathogens. Beta hemolysis is the ability to fully metabolize the cell and hemoglobin and will produce a clear halo around the colonies. Alpha hemolysis is the partial breakdowns of hemoglobin into billiverdin, making the halo appear yellow/green. Gamma hemolysis is the absence of halo, as it means the organism cannot lyse erythrocytes1. Procedures: Respiratory swab: Take a sterile cotton swab and swab the tonsilary region Inoculate blood agar by rolling the cotton tip in a streak plate method After the initial line, discard the swab in biohazard bin, and continue with a flamed inoculation loop Second swab: Take a sterile cotton swab and swab the tonsilary region Place the swab in a test tube Dilute to 10-3 and 10-4 Make a pour plate with nutrient agar Unknown identification: To start to identify any unknown organism by classical methods, it is necessary to create an appropriate dichotomous key to accompany the tests. The first step to any key is the gram stain; this essentially splits the number of possible organisms in half, gram positive and negative. Further tests based on morphology and biochemistry will select and differentiate between common characteristics of species until one organism stands out. At the start of every lab day, fresh streak plates and broths are prepared to keep the organism isolated and fresh. Take a single colony and prepare streak plates, one for 37 °C and one for 25 °C Prepare broths aseptically in similar fashion Dichotomous key: The dichotomous key was prepared using only the organisms on the list provided by Dr. Maxwell. Gram stain: The gram stain separates bacteria into two main groups, gram positive and gram negative. The peptidoglycan cell walls of gram positive organisms will absorb the crystal violet stain and appear purple under microscope inspection. The gram negative bacteria lose their outer membrane during the decolorization step and will absorb the safranin stain, appearing red. Prepare specimen by taking an isolated colony and heat fixing on a slide Apply crystal violet stain for 60 sec Wash with water Apply iodine fixer for 45 sec Wash with water Rinse with decolorizer for exactly 8-10 sec Wash with water Apply safranin for 60 sec If gram positive, the next step in my dichotomous key is to differentiate based on morphology: is it a cocci or bacilli? This step will split the organisms by shape, essentially cutting the number in half. Using the gram stain slide, look at the shape of the specimen under 100x oil immersion Bacilli are rod-shaped cocci are round If bacilli, run the catalase test. The catalase test will reveal if the organism has catalase, an enzyme used to breakdown harmful oxidizing agents such as hydrogen peroxide, which could be made as a result of metabolism. A drop of hydrogen peroxide is added to the specimen placed on a slide. A positive result will cause bubbles to form, indicating presence of catalase. Put a colony on a slide Add hydrogen peroxide Observe bubbles/no bubbles If catalase negative, as in no bubbles formed, the organism is Lactobacillus acidophilus. The bacteria are part of healthy normal flora and aids in digestion  [3]  . If catalase positive, the endospore stain must be used for further classification. The endospore is a tough spore formed by some bacteria during harsh environments. The spore will be dyed green in contrast to a cell dyed red. Prepare a specimen by heat fixing on slide Cover the slide with bibulous paper Add methylene blue Place slide on steamer over a Bunsen burner Steam for 7-10 minutes, applying additional methylene blue to prevent the paper from drying out Remove slide and paper Cool for no more than 30 seconds and rinse Counterstain with safranin for 1 minute Rinse and blot dry If endospore positive, the bacteria is Bacillus subtilis. The organism is found readily in the soil and can form a tough endospore when conditions become unfavorable. Bacillus is also a great model organism for gram positive studies  [4]  . If endospore negative, the organism is Corynebacterium diphtheriae. This bacterium is the cause of diphtheria, a respiratory infection. If the organism observed is cocci, run the catalase test. The catalase test will reveal if the organism has catalase, an enzyme used to breakdown harmful oxidizing agents such as hydrogen peroxide, which could be made as a result of metabolism. A drop of hydrogen peroxide is added to the specimen placed on a slide. A positive result will cause bubbles to form, indicating presence of catalase. Put a colony on a slide Add hydrogen peroxide Observe bubbles/no bubbles If catalase negative, the organism is Enterococcus faecalis. It is commonly found in the digestive tract of humans and is considered part of the normal flora. It does not produce catalase. If catalase positive, the use of mannitol salt agar is used to differentiate between the staphylococcus and micrococcus bacteria. Mannitol salt agar is used to select for staphylococcus. Staphylococcus aureus will produce a yellow halo. Inoculate the MSA plate with a isolated colony Incubate at 37 °C for 48 hours Observe growth If a yellow colored halo around the colony is observed, it is either S. aureus white or S. aureus gold. The way to differentiate between the two is the color of the colony itself, which respectively is, white or golden (yellow). S. aureus is part of the normal flora and what is the usually cause of infections and pimples. If the MSA plate shows no yellow halo, then it is either Micrococcus roseus or Staphylococcus epidermis. The way to differentiate between them is the color of the colony itself. Micrococcus will appear red in color due to a pigment it secretes  [5]  , while S. epidermis will be a white color. Both are normal skin flora. If the organism is gram negative, the first test to run is the lactose supplement phenol red broth. The purpose of this test is to indicate whether or not the organism can use lactose as a food source. Fermenting lactose will produce an acidic waste and cause the phenol red to change color. A positive test will turn yellow. Inoculate a tube with an isolated colony Incubate at 37 °C for 48 hours Observe color change If the organism cannot utilize lactose, then perhaps it can use glucose as a food source. The glucose phenol red broth tests for a similar metabolic process as the lactose one. Inoculate a tube with an isolated colony Incubate at 37o C for 48 hours Observe color change If the bacteria are glucose negative, then it is either Pseudomonas (Burkeholderia) cepacia or Pseudomonas aeruginosa. The two can be differentiated by the pigment of the colonies. P. cepacia will appear a light purple color while P. aeruginosa will be white, and also produce a green pigment known as pyocyanin  [6]  . If glucose positive, a citrate slant must be prepared. The citrate slant tests for the ability to use citrate as a carbon source. A positive result will turn the green slant blue. Inoculate the slant with an isolated colony Incubate Observe color If citrate negative, the bacteria is Proteus vulgaris. It is a bacterium that normally inhabits the intestines of humans and in certain cases can cause infections, albeit in most cases of immunocompromised individuals. If citrate positive, the organism is Serratia marcescens. It also produces a red pigment that can be used to identify it. The bacteria are found throughout environments and can be observed upon bathtubs that dont get washed often  [7]  . If the organism can ferment lactose, then the citrate test is prepared. The citrate slant tests for the ability to use citrate as a carbon source. A positive result will turn the green slant blue. Inoculate the slant with an isolated colony Incubate Observe color If citrate negative, the bacteria is E. coli. This is one of the most used model organisms for gram negative studies in labs. The rod shaped bacteria can cause some food poisoning if ingested. But the best use of it is in the labs, as it is easy to care for, replicates fast, and genetically simple, allowing for genetic research  [8]  . If citrate positive, the bacteria could be either Enterococcus or Citrobacter. The test to differentiate between the two is a Methyl red à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ Voges Proskauer media. The MR-VP is used to differentiate bacteria based on the ability to hydrolyze dextrose and create stable organic acids during fermentation. The MR-VP test combines the two separate tests. The positive result for the methyl red test is a red color when the methyl red indicator is added to the media. The positive result for the Voges Proskauer test is a red color. Inoculate two MR-VPs Incubate Add the MR reagent to one tube and observe any color change every 10 mins Look for any color change for the VP test before addition of reagent If MR-VP positive, the organism is Enterobacter. E. aerogenes can cause infections and is considered pathogenic; however it still does exist as part of the normal flora of the human intestines. If MR-VP negative, the organism is Citrobacter. They are ubiquitous in the environment and also inhabit the intestines. Results: Respiratory swabs: The streak plate to identify organisms with hemolytic abilities showed growth of many different bacteria morphologies. Green and white colonies were observed to be growing on top of the plate. The media remained red throughout; no indication of any white spots. The pour plates for were both too numerous to count. Unknown organisms: The organisms were isolated using a streak plate. Two isolations were obtained at two temperatures, 25 ­o C and 37o C. the plate at room temperature showed red pigmented colonies (B), while the body temperature plate showed thick white colonies (A). A third unknown was given pre-inoculated (C). Three biochemical tests and two morphological tests were used to identify the first unknown organism after isolation. A gram stain revealed that the organism was gram positive; being violet under the 100x oil immersion lens. Also while under the microscope, it was revealed that organism A was cocci. A catalase test was done and organism A was determined to be catalase positive, producing bubbles after addition of hydrogen peroxide. The unknown bacteria were inoculated on a mannitol salt agar, which showed the halo, a positive result. To identify between the two staphylococci aureus, the pigment of the colonies was used: white. A gram stain revealed that organism B was gram negative; red under the 100x oil immersion lens. A lactose and glucose tube was inoculated in the same period to identify the ability to utilize those sugars. The organism was not able to metabolize lactose and was able to use glucose. A citrate slant was inoculated, after 48 hours the butt and slant of the citrate slant was turned blue; positive result. The third unknown was tested to be gram positive. A catalase test came out negative, producing no bubbles. Conclusions: Respiratory swab: Because no halo or clearing of any kind was observed in the media around the colonies, it can be safely said that none of the organisms in our throat swabs contained bacteria capable of hemolysis. This lack of hemolytic ability is known has gamma hemolysis. The pour plates were TNTC. This is probably because the dilutions performed were not enough; too many organisms were taken per tonsil swab. At the time, both participants were mildly sick and had seasonal allergies, possibly contributing to the amount of organisms per swab. Unknown organisms: Three unknown organisms were presented for identification. Organism A was successfully identified as Staphylococcus aureus white. What lead to that identification is that S. aureus is a gram positive cocci that produces catalase and is able to use mannitol and grow on the mannitol salt agar and produce the halo; it was determined that the color of the colonies was white as opposed to gold. S. aureus is a common bacteria found on the skin and part of human normal flora. The bacteria can cause minor infections of the skin and can sometimes cause serious diseases and infection if it reaches the systemic circuit  [i]  . Organism B was identified as Serratia marcescens. It is a gram negative rod that can ferment glucose and citrate, but not lactose. It is a common environmental bacterium that can sometimes cause infections in skin and the urinary tract. S. marcescens is part of the family enterobacteriaceae and produces a red pigment that can be found on bathtubs and tiles, feeding on soap residues  [ii]  . Organism C was identified to be Lactobacillus acidophilus. It is a gram positive rod that does not produce any catalase for hydrogen peroxide breakdown. The bacteria are part of Lactobacillus which ferments sugars into lactic acids. This bacterium is used often for the production of many dairy products such as cheese and yogurt. L. acidophilus is part of normal human flora and can be found on the skin or gut. Sometimes it is used as a probiotic supplement. It also prevents Candida from overgrowing in the female vagina  [iii]  . All three organisms were identified successfully with the use of classic techniques.

A Destructive Society Exposed in Steven Crane’s Maggie A Girl Of The Streets :: Maggie: A Girl Of The Streets

A Destructive Society Exposed in Maggie In Maggie, Stephen Crane deals with poverty and vice, not out of curiosity or to promote debauchery but as a defiant statement voicing the life in slums. Drawing on personal experience, he described the rough and treacherous environment that persisted in the inner-city. By focusing on the Johnsons, Crane personalizes a large tragedy that affected and reflected American society as a whole. His creation of Maggie was to symbolize a person unscathed by their physical environment. Through Jimmie he attempted to portray a child raised without guidance who turned into his abusive, drunk father. Crane plays Jimmie and Maggie off of each other as opposites. The Mother and Father are depicted as failed drunken hypocrites and poor role models. Crane skillfully characterizes and stereotypes the personalities in Maggie to illustrate the influence of environment and the wretched conditions in slums. Maggie "blossomed in a mud puddle" and represented purity in a corrupt world. When she gets together with Pete she attempted to get out of the world she despised, but instead remained in the slum, unable to escape. Although she is repeatedly abused, Maggie continually picks up the remnants of her life despite being "in a worn and sorry state." Jimmie is seen both in a good light, like his sister, as well as an evil and cruel person. In the beginning of the story, he is portrayed as the "little champion" of Rum Alley. However, that description merely cloaked the brutal fight that he was engaged in and the beating he later gave his sister. Later in the story, Jimmie buys some beer for an old leathery woman, but it is taken by his father. Jimmie protests in the name of justice but is not successful. The crude and abusive relationship with his father severely cripples his chances to become a benevolent adult. Instilled with poor values he did not see the world as good and bad but rather bad and worse. When he "studied human nature in the gutter, and found it no worse than he thought he had reason to believe it" he expressed his pessimistic and cynical attitude towards the world. The Johnson's mother is typical of a drinking, abusive, and careless mother. She stood for a hypocritical, industrializing society that was neglecting its children. When Jimmie tries to take his mother home when she has been kicked out of a bar "she raise[s] her arm and whirl[s] her great fist at her son's face.

Performance Appraisals Essay

There are three fundamental questions every business organization must consider. The first is how are the employees doing? The second is why? The third is what should the employees be doing? In this of advancement of technology and rapid obsolescence of knowledge, every business organization must continuously assess the performance of its most important asset and determine what needs to be done to improve their performance. The effective assessment and evaluation of employee performance is one of the goals of performance appraisals. Early studies conducted by companies reveal that performance appraisals may serve as an effective motivating strategy to boost employee performance. This conclusion was reached after these companies noticed that employees with the same skills, abilities, educational background who are generally given the same compensation package perform differently at work. Some perform very well, while some were performing poorly. As a result, the emphasis for reward was gradually replaced by other motivational tools. One of them is performance appraisals. Some managers however find performance appraisals as one of their most difficult function. (Linda Gravett p. 1) They fail to realize that the managers have been doing this function for a long time even at the time they were still supervisors. As a human resource management function, performance appraisal has started only in the 20th Century. However, the essence of performance appraisals which is judging the work of employees has been practiced by employers and managers since time immemorial. According to Shannon Burger (2006) it is a basic human tendency to make judgments about those one is working with, as well as about oneself. †(Burger p. 11) Recently, however, some practitioners in the field of Human Resource Management that and Human Resource Managers are questioning the effectiveness of the performance appraisal System as an effective motivational strategy. A research on this issue shows that about 80 percent of companies in the United States use annual performance reviews of some kind. Yet 85 percent of these firms are dissatisfied with employee appraisals. Also, surveys conducted by Mercer and Wyatt consulting firms report that a majority of the firms are currently experiencing problems with their performance appraisal. (Chalmer E. Labig Jr. & Tan Yew Chye, p. 1) On the other hand, some are in favor of the continuation of the performance appraisal systems in company arguing that the performance appraisals help motivate and change the behavior of employees. It helps in measuring the performance of every employee and his effectiveness on the job. It also is a good mechanism by which the employers may provide feedback to their employees on their performance. This research paper seeks to determine whether performance appraisals indeed can motivate the employees and help result to a change in their behavior and attitude toward their work. This research paper proceeds on the theory that performance appraisals are effective in motivating the employees and that any misconception on the nature of performance appraisals stem from a lack of understanding on the part of the managers and supervisors on how to effectively perform this function. Performance Appraisals: The Two Sides One of the most often reasons why performance appraisals are criticized is its lack of objectivity of the Human Resource Manager or the person conducting the performance appraisal. The idea behind performance appraisal is that it is intended to evaluate work performance based on pre-set goals and objectives. The problem with this is that human factor always comes in the way of producing an objective and accurate performance appraisals. It is always possible that the person conducting the evaluation may rate the employee on the basis of his personal opinion. As a result, it is feared that the evaluator may make a mistake which have a serious impact not only on the present salary of the employee but also on his performance. In response to this objection, it is common knowledge that no human resource function is perfect and is 100% objective. Human Resource Management in essence is about people who are very complex and have different skills, motivations, character and personalities. Unlike the other managerial functions which deal with other company resources that are predictable and controllable, Human Resource Management function deal with unique individuals. It is to be expected that emotions will become part and parcel of the performance of their functions. The important role of managers now is to become aware of their own biases and prejudices and make sure that this does not interfere with their important function of measuring employee performance. The Halo Effect is anther most commonly raised argument against performance appraisals. This means that the person who conducts the evaluation has the natural tendency to rate an employee high in one particular area simply because the subject rated high in other areas. Thus, an employee who may have the excellent technical skills but low on customer relations may still get a high mark in customer relations because of the evaluator may give more emphasis on technical knowhow of the employee under the Halo effect. In addition, some people also object to performance appraisal because of the Horns effect. The Horns effect is the opposite of the Halo effect which is the tendency of the appraiser to rate the employee low because the employee rated low in some aspects of his job. Thus, if an employee is not good in one aspect of his job such as customer relations, if the person conducting the evaluation considers such function as his more important then it is highly possible that he may get a lower rating for his other function even if he may be excellent in these other functions. In answer to the second argument, it is always to be borne in mind that when a company conducts performance appraisal of its employees it is to be expected that the company only had the best interest of the employees and the company in mind. Every company desires to know the strengths of its employees and their weaknesses. Weaknesses must be identified so that the employees can be given the proper training. No company would purposely do anything that will prevent them from attaining this objective. Thus, there is no reason for the employees to feel that the person conducting the evaluation will purposely do any act that will lead to the failure of the performance appraisal. After providing counter arguments to the objections against Performance Appraisal, we now turn to the reason why Performance Appraisal can change human behavior. An ideal performance appraisal has two basic elements: a) the evaluation system and b) the feedback system. (Margaret J. Palmer, 2007, Ch. 1) The first element of performance appraisal is the evaluation of employee performance. Here, the person conducting the evaluation seeks to find out whether the performance level of the employees is at par with what is expected of them. In case the performance is below what is expected there is what is known as the performance gap. Those who are determined to be performing below what is expected of them are required to undergo training which is in essence a good thing also since the employee will be able to learn more about his job. For those who performed well in the appraisal, it can also be used to determine which among the employees are entitled to promotion, pay increases and bonuses. (Tznier, p. 282) Performance Appraisal is therefore very important since it can be used as basis prior to any action that may be done by the company. According to Richard Rudman (2003), Expectancy theory tells us that, if people want more pay and believe that working harder will get it for them, they will work harder and perform better. (Rudman p. 173) The second element of performance appraisal is the feedback which in essence is the opportunity for the employees to hear from their superiors how well or how poorly they are doing from work. In most companies this is the only time where the employees can actually know from their superior what the latter thinks of their performance. According to Manuel London (2003), â€Å"feedback is an important part of the education process†¦It helps newcomers learn the ropes, midcareer employees to improve performance and to consider opportunities for development, and late career employees to maintain their productivity. Managers are an important source of feedback because they establish perform objectives and provide rewards for attaining those objectives. † (London p. 11) A positive feedback from his superiors will help boost the morale and confidence of the employee in performing his functions. It may also help in defining the career path of the employee. On the other hand, negative feedbacks from his superiors will help identify the particular areas where the employee needs to be trained. This will help in the improvement of the skills and knowledge of the employee. Conclusion Based on the arguments for and against performance appraisals, it is clear that the objections against it are mainly because of the employee’s lack of understanding of the very nature of performance appraisals and the role this play in maintaining the company’s competitive edge. I am in favor of the conduct of performance appraisals in business organizations. It is effective in changing employee behavior. It helps boost employee morale and helps help open up channels of communication between the employer and the employee. The most important role of performance appraisal is actually the communication between the management and the employees. Proper communication to the employees of the conduct of the performance appraisal helps strengthen and improve their working relationship.

Award

Has anyone ever thought about being on stage at the MAT or Red Carpet Awards giving an award next to a famous person you would die to see laughing and making jokes? I HAVE, and I believe I would probably pass out cold. But honestly for me, standing here right now is a little bit better than that. It gives me great pride to be here today, awarding what must be the finest, most wonderful exponents of cheerleaders In this country. They say fortune favors the brave and It Indeed takes a lot for these girls here to go out on the competition floor ND give It all they have to bring home the medal.There are a select few that have gave 1 10 % on and off the mat to promote there name In cheerleader. The All- American Cheerleader award Is not easy to receive yet always goes to the most loyal one to the sport. Some of the many ablest the winner of this award must present to the table are: Standing tuck, triple toe back, a layout, and the ability to load a stunt with a full up and base a flyer wi th 3 body positions. She must also present many team corporation and outstanding sportsmanship.The young lady who is receiving this award this evening not only achieved all these skills but she went above and beyond with greater skills. She has presented leadership skills through working at the children's facility here at Brenan, carrying out many office positions in many organizations, and holding herself up to high standards to be a role model. She has many young cheerleaders wanting to follow in her footsteps just because of the way she presents herself as a well-rounded person, and her many achievements up to this point.Within her office positions, cheerleaders, and her Job she is dedicated and hardworking. She always has her tasks completed early and never fails to exceed thought everything. She has also already accepted many awards for group competitions and individual events to keep pushing herself to be better. Many of the award include: Top sportsmanship, Number one in stat e competition (Receiving a state ring), and all around best stunt group. This young lady has never failed to show excitement and interest in everything she has done.Even though sometimes she may e ready to throw her hands up and walk away she always pushes to the end. TLS one performer stood out because of her sheer determination, talent and energy In the performance and life skills that follow. So without further ado, the winner of this competition is Skylark Hawkins. Award By Chelsea-Holland Ladies and Gentlemen, wonderful exponents of cheerleaders in this country. They say fortune favors the brave and it indeed takes a lot for these girls here to go out on the competition floor and give it all they have to bring home the medal.There are a select few that have gave 110 % on and off the mat to promote there name in cheering. The All- American Cheerleader award is not easy to receive yet always goes to the most loyal one to the sport. Some of the many abilities the winner of this aw ard must present has many young cheerleaders wanting to follow in her footsteps Just because of the be ready to throw her hands up and walk away she always pushes to the end.

How to Pronounce Mobile

How to Pronounce Mobile How to Pronounce Mobile How to Pronounce Mobile By Maeve Maddox A reader wonders about the American pronunciation of the word mobile: When Americans refer to the thing that all of us carry around as our personal digital appendage, they rhyme it with â€Å"bill.† The rest of the world (i.e., where I live) pronounce it to rhyme it with â€Å"bile.† Im not talking about the adjective â€Å"mobile,† but the noun â€Å"mobile,† short for â€Å"mobile phone.† Does this have to do anything with the gas company which sounds the same? The word mobile functions as both an adjective and as a noun: Adjective The  mobile technology  may be a lot different in terms of the Internet platform, but they basically share a common medium: the Web. - Americans pronounce the adjective mobile to rhyme with noble. Noun Sallie bought a darling Winnie-the-Pooh mobile to hang above the babys bed. - Americans pronounce the noun mobile to rhyme with toe-heel (MOH-beel). The city in Alabama is usually pronounced MOH-beel. Sometimes it is pronounced moh-BEEL. The petroleum company spells its name Mobil and pronounces it MOH-bil. Its progenitor, Mobilgas, was founded in the 1920s; Americans were already pronouncing mobile to rhyme with noble. So, when did those wretched Americans start mispronouncing mobile? They didn’t. British speakers shifted their pronunciation of words ending in -ile from a short vowel sound to a long one. OED lexicographer R. W. Burchfield noted, â€Å"The division didn’t become clear-cut until about 1900.† This is how Charles Elster (The Big Book of Beastly Mispronunciations) puts it: throughout the 18th and 19th centuries, both British and American speakers pronounced -ile either with a short i (as in pill) or an obscure/silent i (as in fossil). For example, the English elocutionist John Walker, whose Critical Pronouncing Dictionary (1791) had a profound influence on both sides of the Atlantic well into the 19th century, favored the short i in nearly all -ile words, including juvenile, mercantile, and puerile, citing only chamomile, infantile, and reconcile as long i exceptions. In the 20th century, Americans were less consistent in their customary preference than the British were in their newfound preference, and the long i made some inroads in American speech. In regard to the question that prompted this post, Americans call those â€Å"personal digital appendages† neither MOH-biles nor MOH-bils. We call them cell phones. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:Comparative Forms of Adjectives"Latter," not "Ladder"Dissatisfied vs. Unsatisfied

Desirees Baby essays

Desiree's Baby essays Kate Chopin's short story, "Desiree's Baby," begins by explaining how Desiree comes to live with Monsieur and Madame ValmondeMonsieur Valmonde finds her as a child sleeping on his property, and he and his wife decide to raise her. When Desiree grows up, Armand Aubigny falls in love with her, and despite Monsieur Valmonde's warnings that Desiree's origins are unknown, Armand marries her and they have a baby boy. At first, they are both extremely proud and happy, and Armand even treats his Negro slaves kindly because he is in such a joyful state of mind. However, Armand's manner changes when the baby is three months old: he stops looking into Desiree's eyes when he speaks to her, he treats the slaves awfully, and he seems to fall out of love with Desiree. Desiree is miserable and cannot understand why her husband has changed. One day she is in her room looking at her sleeping child and she notices that his skin color is darker than "normal;" she asks Armand what it means, and he tells her that the child is not white, so therefore she must not be white, and he sends her away and burns all of her things, only to read an old letter that reveals it was his own mother who was black. The moment Armand presumed Desiree to be of Negro origins, he wanted nothing to do with her or his own son because to him, being black was completely inferior; however, the irony is that it was him all along who had a black parent, sending Chopin's message that judging another human being based on his or her skin color is completely immoral The central character in this story is Desiree, who grows up to be a "beautiful and gentle, affectionate and sincere" woman with a fair complexion and long, silky brown hair. Desiree is happy and gleeful, is kind to her slaves, and wants to please her husband in any way. Chopin writes of Armand and Desiree: "When he frowned she trembled, b...

The 15 Easiest Scholarships to Apply For

The 15 Easiest Scholarships to Apply For SAT / ACT Prep Online Guides and Tips Scholarships are awesome resources if you’re checking out different ways to payfor college. It’s free money after all- what’s not to love? As it turns out, most scholarship programs have application processes that aren’t exactly lovable. Students generally have to submit a lot ofinformation about themselves: transcripts, GPAs, test scores, resumes, community service activities, and so on. There might even be a few essays and grade requirements thrown in as well. You don’t want to complain- because, again, free money- but these applications sure are tedious when you’re working on college apps, high school courses, and financial aid applications all at the same time. The following easy scholarships have application processes that are a bit more manageable. Some ask you to write short essays, while othersdon’t require any essays at all! The awards might not be as large as some other scholarships out there, but when the application process is so easy, you really don’t have much to lose. I'll start off with some words of warning before getting into the good stuff:essay and no-essay scholarships that are so easy to apply for, you might end up applying to all of them! Caveat: If a Scholarship Seems Too Good to Be True ... Unfortunately, there aren't too many legitimate "easy" scholarships out there. If a scholarship application sounds too good to be true, be cautious- you don't want to fall victim to a scholarship scam! Here are some things to look out for: A scholarship application that asks for personal information that isn't relevant to the award:Many top scholarship programs ask for personal information (transcripts, SAT/ACT scores, and even financial information for need-based scholarships); however, this info is all relevant to candidate evaluation. If you're ever uncomfortable providing personal info for a scholarship program, dig deeper. Can you verify that the program is legitimate? Does it have its own website, or can you only find info about it through a third party? Try Googling "[award name] scam" to see whether anything suspicious pops up. A scholarship that asks you to make payments to enter or win: Scholarship programs are in the business of giving money to students, not taking it. A scholarship program is likely just a scam if the application asks you to make a payment- especially if it asks you to enter credit card information. Now that we've got that out of the way, it's time to get to the good stuff: all the best easy essay and non-essay scholarships and how to win them! These essays won't take you long at all, but they're a good excuse to set up at your favorite cafe. Essay Scholarships The scholarships in this section ask students to submit short essays with their applications. Even though you'll have to write an essay, the rest of the application (and the essay itself) should be easy and manageable for all these awards.In fact, most of these applications shouldn'ttake longer than one to two hours to complete. Bachus Schanker LLC Scholarship This scholarship program is a bit different from most of the other awards included in this post- it's funded by a private law firm in Colorado. Students compete for a $2,000 award by writing a short essay (800 words) about the 7th amendment and how it affects their lives. Eligibility: High school students who have been accepted to a four-year university and university students with a minimum 3.0 GPA Deadline: November 30, 2019 (to win a scholarship for the spring semester), and July 30, 2020 (to win a scholarship for the fall semester) Courage to Grow Scholarship This $500 award is given out to one lucky student every month. To compete for the award, applicants must explain in 250 words why they think they deserve the scholarship. Eligibility:US high school juniors and seniors and college students with a minimum 2.5 GPA Deadline:Last day ofevery month! Odenza Marketing Group Scholarship To compete for this$500 award, applicants must like the Odenza Facebook page and write two short essays of about 500 words each. One essay must be related to travel and your career, and the othermust explain why you should receive the scholarship. Eligibility: Current high school students aged 16-25or students who have at least one year of college remaining. Applicants must also have a minimum 2.5 GPA. Deadline September 30, 2019 MoneySolver.org Scholarships The website MoneySolver.org gives out several $1,000 scholarships throughout the year to US students enrolled in (or planning on enrolling by next fall in) college, university, or trade school. Each of these scholarships involves writing a short (250 words, maximum) essay about the topic at hand. Students are eligible to win up to two scholarships. Emoji Scholarship: Write about what emoji best describes your life and why. Deadline is August 31, 2019. Back to School Scholarship: Write about what you would do if you could go back to high school for one day. Deadline is September 30, 2019. Halloween Costume Scholarship: Write about your favorite Halloween costume that either you or your pet has worn. Deadline is October 31, 2019. Thanksgiving Scholarship: Write about the weirdest thing you were ever served at a Thanksgiving dinner. Deadline is November 30, 2019. Holiday Celebration Scholarship: Write about your favorite way to celebrate the holidays with people you love. Deadline is December 31, 2019. Some of these applicationswon't take you longer than a few minutes. No-Essay Scholarships When it comes to easy applications, you can't get much easier than the following scholarship programs. You'll still have to submit some information about yourself (and, in some instances, complete some brief activities or tasks), but you won't have to write any essays to qualify. AFSA High School Scholarship Here'sone of those scholarships for which you have to complete a few unique activities to qualify. For the 2017 scholarship, students applied byreading about automatic fire sprinkler systems and then taking an eight-question quiz based on the information they read. Ten$2,000 awards are given out each year. Eligibility: Current high school seniors (US citizens or legal residents) Deadline: Likely early April, 2020 Dr. Pepper Tuition Giveaway Students can qualify to win $2,500, $20,000, or even $100,000 in tuition money by writing a short description of how they plan to change the world and recording a video explaining their academic and professional goals. Eligibility: All students aged 18-24 Deadline: Mid-October 2019 Nicholas A. Virgilio Memorial Haiku and Senryu Competition This scholarship program gives out relatively small awards of $50, but the application process is fun and easy. Students qualify by simply writing and submitting up to three original haikus. Eligibility: All students in grades 7-12 Deadline:March 2020 "No Essay" College Scholarship This $2,000 award is given out monthly. To apply for this scholarship, submit an application that includes basicidentifying information, your GPA, and your SAT/ACT scores. Winners are randomly selected, and you can submit a new application every month. Eligibility: High school students, adults heading back to school, current college students, and anyone else looking to attend college or graduate school within the next year Deadline:Last day ofevery month! Stuck at Prom Scholarship Contest Do you have a creative side and an eye for fashion? Students can compete for the grand prize of $10,000(one each for the dress and tux categories)by designing and wearing prom outfits made out of duct tape. Check out the website for fun pictures of past winners! Eight $100 prizes are given to runners-up. Applicants can enter as individuals or as part of a couple. Submissions that get the most votes win prizes, so be sure to recruit your friends to vote for you! Eligibility: High school students in the US and Canada (excluding certain states and territories- refer to the official rules for details) Deadline: April-June 2020 for submissions; July 2020 for voting US Bank Student Union Scholarship Three$5,000awards, one $10,000 award, and one $20,000 award are available through this scholarship program. To qualify, studentssubmit a simpleapplication; you may also earn extra entries by completing up to eight online learning modules on financial literacy. Eligibility: Current US undergraduate students Deadline: October 25, 2019 11:59PM Central Time Because College is Expensive Scholarship This $500 scholarship is awarded to one student four times a year (March, June, September, and December). All you need to do to enter to win the scholarship is to fill out the form on the Cedar Lending website. Eligibility: High school juniors and seniors; current college students; anyone else looking to attend college or grad school Deadline: March 31st, June 30th, September 30th, and December 31st, 11:59 PM EST Save an average of $1000 per semester with our smart college finance tool! Starting to think about applying to college, but worried your funds are going to come up short? Our financial aid tool will help you calculate your likely cost of attendance at public and private schools (including not just tuition, but room, board, and other expenses). We'll also tell you what financial aid you qualify for in addition to identifying scholarships that you would specifically be a good match for. 3 Tips for Winning Easy Scholarships Easy scholarships to apply for aren't necessarily the same as easy scholarships to win. Since these scholarship applications are so simpleto complete, you'll probably have a lot of competition. Here are some strategies to help you submit your best applications possible: #1: If you have to write an essay, you’re likely to be more successful if your views align with those of the entity that’s awarding the scholarship. To prepare, do some research about the company or charity's mission statement. #2: Make sure your application is polished. You won’t have the opportunity to make more than a first impression (remember, these apps are short and sweet!), so double-check for any grammar, spelling, or punctuation errors. #3: Last but not least, be sure that your application is complete and on time! What's Next? These scholarships are excellent options if you want to churn out as many applications as possible. As you might've noticed, though, the award amounts are a bit underwhelming (though keep in mind that several smaller awards can be just as helpful as one big award!). You'll have to spend more time on your applications if you're gunning for a top scholarship, but the payoff can be more than worth it.To learn more about some of the best scholarships out there, check out our guides to thetop scholarships for high school juniors and seniors. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Class student dicussions answers Assignment Example | Topics and Well Written Essays - 500 words - 1

Class student dicussions answers - Assignment Example Good illustration for giving a protocol which operates in the network layer. I agree with you based on the explanation of the protocols. The Loki tool illustration is well explained as well the relevant examples provided. I could also add that ICMP does not support broadcast or multicast traffic. Good explanation about the ZoneAlarm firewall, in that its combination as an antivirus and a firewall makes it an ideal tool to utilize. The need for a tool like this in a business environment is of great importance especially this era of internet/information systems are prone to hacking. Kevin, the explanation you have given is too shallow in that someone cannot be able understand what you mean by the layer being contact with most people. You could have stated your argument that the application layer defines the interface for users to communicate their process and data transfer in network. Kevin, you could simplified that the application layer provided an interface for operations and acts as a virtual terminal. I agree with you on the application layer’s vulnerability. You provided a good example of its weakness and a good definition of phishing. Your argument of using firewalls and anti-virus is also justified. User training and awareness is also important as part of information systems security but it needs the hand of information systems security to implement a secure platform in order to achieve security. The explanation of Comodo Firewall is good but I suggest you could have added its advantages over other firewalls and also include its weaknesses. David H, yes, I agree with you that employees might require accessing organization data while they are away from office or from within the range of company’s LAN. You can also argue the benefits of using VPN for employees, for instance you can say that, VPN improves productivity of

Music Essay Example | Topics and Well Written Essays - 1000 words - 2

Music - Essay Example For example, for Muslim, chanting of the Koran is not musical while for a Christian, chanting or any form of rhythm that has melodic structure is considered musical. Therefore, bringing together individuals in Eastern Europe can be a hard task. For the Southern America part, there exist many cultures that are diverse in nature and require to be united. The larger part is the Afro-American individuals, the Irish and the Southerners. The most dominant language used is English, although they have different cultural belief for music. While in china, there is not much of the variation of cultures apart from the various dynasties. As a result, most of their cultures are in harmony with each other. Managed culturalism has enabled the areas to be able to adapt various cultures in music. For example, the Chinese can perform South American music and vice versa. In some instances, some cultures have fused their music like form the Eastern Europe fused music with the Afro-Americans music. The ma in purpose for cultural fusion in music culture of these areas is to make their culture to be more diverse in nature. Music culture differs in these areas due to the varied instruments that they use, the harmonies that they use and the type of music that are chosen for each event. Western musical styles and their impacts to the rest of the world Western musical culture has remained a great influence to the rest of the world. Some may be the classical nature of their music that most of the world has currently adapted into their system. Western musical styles have been used in various ways as it can be evidenced that some schools form the Asian background and Africa are performing Scottish dances, classical pieces and even most of the playing games originated from the western musical style. The positive impact is that, the rest of the world is able to adapt to the various cultures of music from the rest of the world. It is advantageous to see Scottish dances being performed by an Afri can country and it also promotes cohesiveness and anti-racism. The negative impact is that, adoption of the western style of music has made most of the original cultures to be conjugated or some even have become lost hence, no original style of music for some cultures globally. Indian music culture Indian music culture has impacted greatly on the western culture. Indians have a diverse musical culture and diverse instruments. In most of their performances, they use wind instruments for performance and have very melodic lines that are in most cases highly pitched in nature. The west has adopted some of the music cultures from India. It is mainly the classical genres of pieces that have been most impacted by Indian Classical music. This is attributed to the fact that, most pieces from the Indian culture have been arranged by various western musicians such that they sound as classical pieces. Indonesian popular music has the similarities of popular music that are played currently. With modern music, there exists some form of rock fused with R and B which can be seen in Indian popular music. R and B is a characteristic that is evident in most of the upcoming popular music in Indonesia. Popular music has greatly changed most of the genres in the world. For example, Asian culture or tradition has been conjugated with popular characteristics of music, while some of the Asian cultures have been adapted to fit

Operations and IT Management Essay Example | Topics and Well Written Essays - 500 words - 1

Operations and IT Management - Essay Example it is a well organized company with various departments each specializing in executing a function of importance to the overall objective of the company. My tour started with the reception, production department, design and planning section, marketing section, accounts and dispatch section (Young, 2009, p. 14). I also visited the workflow section to learn about the various processes which the balloons go through before it is packaged for sale. Here I learned the various stages in the workflow and how each contributes towards the manufacture of the balloon (Wah, 2004, p. 15). The main lesson learnt was that Cameron virtual factory is one unique factory involved in the manufacture and export of high quality hot air balloons. This product is exported worldwide to various countries and is used to provide an alternative aircraft for use in the sky. The company is divided into departments of which each handling its own task contributing to the final product which is a finished hot air balloon (Wah, 2004, p. 05). The main objective of all these tasked is to satisfy the customer and meet his or her specifications without compromising quality of the company products (Young, 2009, p. 27). The manufacture of the balloon commences with a specification being provided by the customer. This idea with specifications is presented before the designers and sales team who analyses it (Wah, 2004, p. 08). The designers and sales team would work together to come up with a visual representation of how the balloon will look. This is a schematic diagram that is then analyzed further to achieve the final product before commencing the construction process which would take lesser duration comparatively (Young, 2009, p. 24). The drawing is presented to the customer who will approve or disapprove the same. If the customer approves the drawing or rather artwork the sales department will generate a quotation for the work after which the customer will be requested to make initial deposit for the

Partnership vs.Corporation (Taxation) Assignment

Partnership vs.Corporation (Taxation) - Assignment Example Advantages and disadvantages related to becoming a corporation Incorporating a business has many merits attached to it. A corporate business has many structures that make it enjoy protection from liability. Corporation also has ease of growth. It is also easy to transfer ownership to another. It is flexible and never rigid. The major disadvantage of a corporation is the double taxation that is levied upon the firm/corporation (Piper, 2008). The taxation is levied at the corporation level and the individual earnings are taxed. There are also fee charged for maintaining the status of a corporation and that of keeping and running corporate meetings throughout the year. In spite of these demerits attached to the corporation, it is important to note that it is easy for a corporation to go public. A corporation enjoys liability protection. In a corporation, owners and stakeholders are given indemnity from the debt incurred by the corporation. In case of the default and the bankruptcy of a corporation, owners and stakeholders do not come to be part of the debt. Therefore, individuals in the corporation cannot suffer. The personal assets and corporation assets are not interfered with in case a corporation is unable to pay its debts. Thought the corporation face double taxations; there exist cases where they are given tax breaks. A corporate business gains trust from the public and business entities as it is considered a professional entities. These give it business advantage due to its status and legality. Advantages and disadvantages of being in partnership Partnership is an agreement reached between two or more people to finance an organization or a business and run it together. In partnership, the business is independent from the partners however; the losses and profits flow through their individual taxes. Advantages of business partnership include: There are no complex details attached to establishing a partnership. It is easy to form The capacity to raise funds is greater as more partners have a higher bargaining power. They can thus get access to loans easily. There is a wider range of expertise skills. People often have different knowledge and skills; this puts the organization or the business at an advantaged position because of the possibility of varied range of knowledge and skills. Partnership can be cheaper t operate as each partner specializes in a section thus higher level of concentrated output. Partnership is important because partners mean good for the business; they thus provide moral support for each other. They may also open up for creative performance as they brainstorm Disadvantages of Business Partnership Business and the individual partners are directly liable for any action of the business and other partners The profits have to be shared in amongst people. This may raise conflict when one partner or partners feel that their contributions to the business are greater than other. This may create conflicts. There are various limitations associated with partnership, which makes it not conducive for rapid expansion. The main demerit associated with partnership is that individual members are liable to a greater degree for the liability of the business. 2. How partnership minimizes tax liability. Prepare a response as to why partnership was the best option Partnership is advantageous because it limits personal obligation to an individual but it indebts it to the partners in the organization collectively. Partnership is also

The Waterfront Movie Review Example | Topics and Well Written Essays - 1500 words

The Waterfront - Movie Review Example The movie, a controversial and powerful part drama part gangster film about mob violence, trade unions and the corruption among longshoreman, is set on New York’s waterfront docks and it is about the struggle of workers for work and dignity..Malcolm Johnson, born on 24 September, 1904 and graduated from Mercer University in 1926, was a noted investigative journalist. He wrote a series of 24 parts called `Crimes on the Waterfront’ about the dock strikes, published in New York Sun. The series exposed corrupt practices, bribery, extortion, theft, murder and the mob’s influence on New York’s waterfront. He eventually won the Pulitzer Prize for Local Reporting for the series in 1949. `The Sun’ articles formed the basis for the movie â€Å"On the Waterfront†. But before Budd Schulberg started working on the screenplay for the movie, Arthur Miller wrote a play â€Å"The Bottom of the River’ about the efforts of Peter Panto who was murdered b y the mob while struggling to organize the dock workers of Brooklyn Red Hook district in the 1930s. In 1950, Miller rewrote the play as the screenplay â€Å"The Hook† for Elia Kazan. Kazan wanted to make the movie but was rejected by the studios. Reason was the pressure imposed by HUAC on the Columbia Pictures studio chief Harry Cohn. Miller was told to change the villains to evil communists from corrupt union officials and gangsters. Arthur Miller refused and was replaced by Budd Schulberg, who wrote `On the Waterfront’ as a result.On the Waterfront' as a result. (Tom Dirks) The story is like this. Johnny Friendly (Lee J. Cobb) is the union boss, who rules the waterfront. He is responsible for a number of murders but police couldn't take any action against him as the witnesses never testify against him i.e. they play deaf and dumb ("plead D &D"). Terry Malloy (Marlon Brando) is a dockworker and a former boxer who does small jobs due to his brother Charley (Rod Steiger) influence. Karl Malden plays the role of Father Barry who encourages Terry, stuck in a moral struggle between right and wrong. Eva Marie Saint plays the role Edie Doyle, sister of the dockworker who gets murdered because he was going to testify against Johnny Friendly. Terry feels somewhat responsible for the death because he could have Intervened. Because of a love towards Edie and encouragement from Father Berry, Terry agrees to testify against Johnny Friendly and his own brother Charley in a federal Crime Commission investigation. (Tom Dirks) On the Waterfront' is said to be a sort of autobiographical film by Elia Kazan. It was his reaction to the criticism he faced for his testimony before the House Un- American Committee, in which he "named names" in 1952. Kazan, during his theatre days in1930s, had been a member of the Communist Party. The Theater also included several professionals who were Communists. At first Kazan agreed to testify before HUAC but refused to name other members, but because of increasing pressure from Hollywood studio management, he provided the names of former Party members. Later, Kazan explained that he resented the Party's to force their Agenda on artists and he felt the testimony was in the best interest of the country. Though the testimony was due to the threat of being blacklisted from the Hollywood studios, Kazan was hated by his former friends. Terry's testimony against Johnny Friendly and his mob was perceived by some as Kazan's reaction to his critics. In 1951, before Kazan, Budd Schulberg also testified before HUAC. Budd Schulberg born in March27, 1914 was the son of B.P. Schulberg, the head of Paramount Pictures, and Adeline Jaffee-Schulberg. Budd Schulberg volunteered to testify when screenwriter Richard Collins testified before

The Rejection of the Conflict Thesis Essay Example | Topics and Well Written Essays - 2250 words

The Rejection of the Conflict Thesis - Essay Example The two men provided evidence of their theory through various examples of when scientists clashed with Catholic authorities or Christendom. Interestingly enough, it has been discovered that most of the evidence presented in these two books was either inaccurate or downright falsified in an effort to prove the theory. For this reason, and the fact that other historical evidence points against this theory, most (if not all) of the scientific community today has just about rejected this Thesis. Holding that cases where religion and science are directly in opposition are rare, and the exception rather than the rule, most of the scientific community considers the Conflict Thesis to be inaccurate. While accepting that there may be a few cases where religion and science may be opposed, this paper contends that there is no intrinsic conflict between the two, thus the rejection of the Conflict Thesis by the scientific community is all but natural.... Written by Andrew Dickson White, who also happens to be one of the co-founders of Cornell University, the book asserted that no matter how honorable and good the â€Å"intention† of religion (or religiously affiliated people), their interference with science always gave a wicked result. White, while supporting the thesis put forward by Draper, put forward a seemingly scholarly piece of work, which seemed properly documented with scholarly looking footnotes. This Theory can be termed to be the reason behind the negative image of religion laymen as well as scientists hold, even to this day. The Theory, though based on false assumptions and outright fabrications, seems to oversimplify the relationship religion has with science. Religion and science have had a complicated relationship that can in no way be termed one-dimensional. In fact, in most cases religion has fostered science and scientific knowledge. Though at times religion or religious authorities have been reluctant to e mbrace science in its entirety, however, it is not true to think that this was the norm. Moreover, agreeing that there have been times when religion and science have come head to head, the conflict between the two has been short lived. Such a conflict is more of an exception than a norm, and the contention of a constant conflict between the two is false and oft exaggerated (take for example the falsified story of Christians proclaiming the earth to be flat, which unfortunately is still thought to be true by many). To say that religion is the cause for the slow growth of science (of for its suppression) is to ignore other factors that have played a part in this regard.

The Waterfront Movie Review Example | Topics and Well Written Essays - 1500 words

The Waterfront - Movie Review Example The movie, a controversial and powerful part drama part gangster film about mob violence, trade unions and the corruption among longshoreman, is set on New York’s waterfront docks and it is about the struggle of workers for work and dignity..Malcolm Johnson, born on 24 September, 1904 and graduated from Mercer University in 1926, was a noted investigative journalist. He wrote a series of 24 parts called `Crimes on the Waterfront’ about the dock strikes, published in New York Sun. The series exposed corrupt practices, bribery, extortion, theft, murder and the mob’s influence on New York’s waterfront. He eventually won the Pulitzer Prize for Local Reporting for the series in 1949. `The Sun’ articles formed the basis for the movie â€Å"On the Waterfront†. But before Budd Schulberg started working on the screenplay for the movie, Arthur Miller wrote a play â€Å"The Bottom of the River’ about the efforts of Peter Panto who was murdered b y the mob while struggling to organize the dock workers of Brooklyn Red Hook district in the 1930s. In 1950, Miller rewrote the play as the screenplay â€Å"The Hook† for Elia Kazan. Kazan wanted to make the movie but was rejected by the studios. Reason was the pressure imposed by HUAC on the Columbia Pictures studio chief Harry Cohn. Miller was told to change the villains to evil communists from corrupt union officials and gangsters. Arthur Miller refused and was replaced by Budd Schulberg, who wrote `On the Waterfront’ as a result.On the Waterfront' as a result. (Tom Dirks) The story is like this. Johnny Friendly (Lee J. Cobb) is the union boss, who rules the waterfront. He is responsible for a number of murders but police couldn't take any action against him as the witnesses never testify against him i.e. they play deaf and dumb ("plead D &D"). Terry Malloy (Marlon Brando) is a dockworker and a former boxer who does small jobs due to his brother Charley (Rod Steiger) influence. Karl Malden plays the role of Father Barry who encourages Terry, stuck in a moral struggle between right and wrong. Eva Marie Saint plays the role Edie Doyle, sister of the dockworker who gets murdered because he was going to testify against Johnny Friendly. Terry feels somewhat responsible for the death because he could have Intervened. Because of a love towards Edie and encouragement from Father Berry, Terry agrees to testify against Johnny Friendly and his own brother Charley in a federal Crime Commission investigation. (Tom Dirks) On the Waterfront' is said to be a sort of autobiographical film by Elia Kazan. It was his reaction to the criticism he faced for his testimony before the House Un- American Committee, in which he "named names" in 1952. Kazan, during his theatre days in1930s, had been a member of the Communist Party. The Theater also included several professionals who were Communists. At first Kazan agreed to testify before HUAC but refused to name other members, but because of increasing pressure from Hollywood studio management, he provided the names of former Party members. Later, Kazan explained that he resented the Party's to force their Agenda on artists and he felt the testimony was in the best interest of the country. Though the testimony was due to the threat of being blacklisted from the Hollywood studios, Kazan was hated by his former friends. Terry's testimony against Johnny Friendly and his mob was perceived by some as Kazan's reaction to his critics. In 1951, before Kazan, Budd Schulberg also testified before HUAC. Budd Schulberg born in March27, 1914 was the son of B.P. Schulberg, the head of Paramount Pictures, and Adeline Jaffee-Schulberg. Budd Schulberg volunteered to testify when screenwriter Richard Collins testified before

Moral Implication of Frankenstein Essay Example for Free

Moral Implication of Frankenstein Essay The message, merits, and moral implications of Mary Shelley’s Frankenstein have been long debated and discussed. Many recurring themes which are apt to surface in these conversations are those such as the woes of artificial creation and the â€Å"man is not God† argument. These themes have been so thoroughly explored and exploited that this essay could not possibly generate and original thought within the realms covered by these topics. In order to formulate something remotely fresh and at least relatively interesting, this essay seeks to shift the focus to the less explored dilemmas which Shelley may have purposely or subconsciously woven into the classic novel. The very fact that Mary Shelley is a woman casts the already remarkable tale in an entirely new light. To read it objectively is improbable, if not impossible, because stories like this are simply not written by women. As a matter of fact, there are some things—focusing on a thrilling plot for the sake of the thrill, centralizing characters like monsters and ghosts, prominently showcasing a male to male bond—that are seen from female authors so infrequently, the appearance of one or multiple aspects in a story would be a true shock. This is certainly not a knock against female authors! It is not at all an insult, actually. It is simply an analysis of the female niche in literature at a glance. The fact that Shelley annihilated this mold with Frankenstein is a testament to her creativity, uniqueness and skill, setting her apart from all authors, male or female, and elevating her to a position of respect and glory which spans generations and gender. When taking into account the female psychology, attempting to ascertain what a female would consciously or subconsciously attempt to prove with the novel is interesting. While several smaller points are made by Shelley in the text, the most important and overall message of the novel is this: no man or laboratory can replace the natural maternal nature of the human mother. The nurturing provided by a mother is the most necessary and vital experience of a child’s life and directly affects the person he becomes. While this process can be imitated with foster homes, day cares, orphanages and the like, only the direct bond between creator and creation will suffice to produce the best of outcomes. The first step is to show that Shelley intended for Victor to be viewed as a mother to his creation. The point that Victor is not a woman seems to enhance the idea that he is incapable of undertaking the tasks of a primary caregiver. Given Victor’s masculinity, she uses the characters to â€Å"experiment† with a creator-child relationship in the absence of the maternal nature of a woman. To do so she alludes to the strong parallels connecting the relationships. At the end of Volume 1, Victor’s thoughts turn to how he would â€Å"spend each vital drop of blood for [the family’s sake]† (Shelley 90). This quote is a reference to the womb and the â€Å"lifeblood† shared by a family. Each drop of blood circulating in a pregnant woman is shared by the fetus living within her as she literally creates the child in her womb. That blood is then shared by the next infant as mother and children grow together into a family united by this blood. Shelley is showing that just as Victor is bonded to his mother by blood, so too is he bonded with his Monster. This is not the first time Shelley portrays Victor as a motherly figure. In the description of the creation process, Shelley draws connections between it and a pregnancy many times. To begin with, the overall concept of the creation of an infant and the creation of a monster are nearly identical. Victor speaks of the â€Å"power placed within his hands† to â€Å"bestow animation† on â€Å"lifeless matter;† matter which will eventually become an incredible system with innumerable â€Å"intricacies of fibers, muscles, and veins† (Shelley 54). Is this not the same thing that can be said of a mother? For she, too, creates an intricate being from nothing with an â€Å"anxiety which almost amounts to agony† in the pains of pregnancy and labor (58). Having shown that Shelley intended for Victor to play the role of ‘mother’ in her analogy, focus will now shift to the ultimate point of the novel: The nurturing provided by a mother (Victor), is the most necessary and vital experience of a child’s life and directly affects the person he becomes. From the very beginning, Victor shirks the responsibility of nurture and literally runs from it. As the creature awakes he exclaims: â€Å"breathless horror and disgust filled my heart. Unable to endure the aspect of the being I had created; I rushed out of the room† (Shelley 58). The Monster then immediately assumes the role of infant in the relationship as Victor says, â€Å"His eyes were fixed on me. His jaws opened, and he muttered some inarticulate sounds, while a grin wrinkled his cheeks† (Shelley 59). In the normal human realm this situation would be met with a dozen tear-filled eyes seeking to hold and coddle the creation. Unfortunately for the Monster, no such treatment is offered by Victor. Frankenstein leaves the Monster to fend for himself. The horrible consequences of this lack of nurturing follow with intensity and frequency. This is proven by the rapidly building sense of confusion and loneliness within the monster. Feelings which are only multiplied by society’s general rejection of him. The Monster laments to Victor upon their reunion on these feelings, â€Å"no distinct ideas occupied my mind: all was confused. I felt light, and hunger and thirst, and darkness; innumerable sound rang in my ears and on all sides various scents saluted me† (Shelley 106). The Monster needed a person to provide some context for these sensations, he needed a nurturer to steer him through the difficult path of modern urban existence. He knew essentially nothing and suffered for it. The Monster recalls in a story to Victor his finding of huts, cottages and houses: â€Å"The whole village was roused; some fled, some attacked me, until, grievously bruised by stones and many other kinds of missile weapons, I escaped to the open country† (Shelley 109). Had Victor been there to guide and coach his creation through life as a mother does for her child, the Monster would have experienced exponentially less pain and suffering, if any at all. It was not just any instruction and care that the Monster desired. He yearned for the specific life-training that can only be offered by one’s creator. Although he learned language, work and more from the cottagers he observed, nothing could replace that which only Victor as the creator could offer. The Monster details this in conversation with Victor, â€Å"Of my creation and creator I was absolutely ignorant† he then complains of other calamities he faced before saying, â€Å"I cannot describe to you the agony that these reflections inflicted upon me: I tried to dispel them but sorrow only increased with knowledge† (Shelley 123). It was not the â€Å"knowledge† he desired—he was clearly receiving a more than satisfactory education from the cottage dwellers—it was the relationship with his creator that mattered most, from which the knowledge comes as a bi-product. To ask if Victor learns his lesson is not debatable. Shelley gives him a clear second chance to reevaluate his decision and he chooses correctly. The Monster asks, or more so, demands, point blank that Victor create him a counterpart: â€Å"You must create a female for me, with whom I can live in the interchange of those sympathies necessary for my being. This you alone can do; and I demand it of you as a right which you must not refuse to concede† (Shelley 147). Initially, Victor refuses, even under the threat of torture. Then, with the Monster’s convincing words and pleas for empathy, Victor agreed under the condition that the monster banish himself and his bride to South America. One night, however, in the midst of creating the second being, Victor suddenly came to the realization that the creation of a second female would not necessarily be for the better and â€Å"made a solemn vow in [his] own heart never to resume [his] labors† (Shelley 171). This resolution to not repeat his mistake shows that Victor recognized the error in his first creation. It is not the creation that was the problem. He obviously was more than capable of producing a counterpart for the first Monster, but realized that he could not provide the appropriate nurturing. He understood, finally, the main requirement of creation: the education and nurture of the creature to become what one intended for it to become, in other words, one has to finish the job. Just as with every human birth, one cannot just bring the creature into the world and let it fend for itself. Frankenstein saw the limitations he had as a creator and made the responsible decision to never repeat his mistake. While the original purpose of this essay was to elaborate on Shelley and the ideas she wrote about as a female, the themes of the novel are too universal to be pinned down as something only a female could create. Creation, it turns out, involves two parts: the first is the giving of life, and the second is the nurturing of life. As a female both of these are very prevalent, more so than with males, but this work shows that males are very responsible for creation. Maybe this entire book is a more than simple commentary on the need for males to step up into the second creation role to support their wives, or maybe it is just a good story about a monster and a man. Either way, Shelley produced a novel with incredibly far reaching themes which contains solid, undeniable arguments which were never touched by male authors, thus making Frankenstein one of the greatest novels of all time.

The Characteristics Of Financial Statement Accounting Essay

The Characteristics Of Financial Statement Accounting Essay The main purpose of this assignment is to determine the five types of accounting users, their needs for Continental Limited financial statement, prepared an income statement and balance sheet with necessary working for Continental Limited for year ending 31 Dec 2010 for the internal use, prepared the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication and, an appropriate accounting ratios for year ending 31 Dec 2010 will be prepared base on income statement and balance sheet which done on task 2 and task 3. Last, industry averages provided to access profitability and liquidity of Continental Limited will be compared. Firstly, the accounting users can be categories into internal users and external users. Internal users includes of creditors, suppliers, investors, tax authorities, government agencies, customers, and financial analysts or adviser. Internal users are the users that inside or within an organization, it is usually includes of managers, employees, and shareholders. Next, the 5 characteristics of financial statement is comparability, reliability, timely, relevance, and accuracy. Table of Content Pages Introduction 3 Introduction to task 1 4 The 5 types of accounting users and their needs. 4-5 The 5Characteristics of Financial Statement 6-7 Conclusion for task 1 7 3.0 Introduction for task 2 8 3.1 The process of preparing income statement and balance sheet for 8-16 Continental Limited 3.2 Conclusion for task 2 16 4.0 Introduction to Task 3 17 4.1 Classify expenses into contribution cost and Administrative expenses. 17-20 4.2 Conclusion for task 3 20 5.0 Introduction for Task 4 21 5.1 Calculation of accounting ratio 22-23 5.2 Comparison between Continental Limited and Industry Averages to Assess 24 Profitability 5.3 Comparison between Continental Limited and Industry Averages to Assess 25 Liquidity 5.4 Conclusion for task 4 26 6.0 Conclusion and recommendation 27 7.0 Reference 28-29 Introduction Accounting is a system where an organization uses to record all the business transaction. It can help organization to analysis their business performance or make any business decision. According to Michael Russell, he demonstrates that account is a recording of financial or money transactions. In task 1, the five types of accounting users and their needs for Continental Limited financial statement will be defined. Besides, the five regulatory characteristics of the financial statements that help to provide useful information to those accounting users will be explain too. Accounting users is the people who need accounting information to make decisions, invest, planning and budgeting. In task 2, an income statement and balance sheet with necessary working for Continental Limited for year ending 31 Dec 2010 for the internal use by company directors and management will be prepared. Income statement can help organization to note down the expenses and profit and it usually prepared for 1 time in years. In task 3, the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication will be prepared. Which is means that after the income statement and balance sheet of Continental Limited prepared, it will be shown to the public or outsiders for external reporting. In task 4, an appropriate accounting ratios for year ending 31 Dec 2010 will be prepared base on income statement and balance sheet which done on task 2 and task 3. Next, the industry averages provided to access profitability and liquidity of Continental Limited will be compared. 2.0 Introduction for Task 1 In task 1, 5 types of accounting users and their needs for the financial statement of Continental Limited will be discussed. Next, the 5 regulatory characteristics of these financial statements that will provide useful information to the users will also be defined in this task. 2.1 The 5 types of accounting users and their needs. Users of accounting can be categories into external users and internal users. External users are the users outside of the organization which includes of creditors, suppliers, investors, tax authorities, government agencies, customers, and financial analysts or adviser. Internal users are the users that inside or within an organization, it is usually includes of managers, employees, and shareholders. The first type of accounting users is managers of the company. Manager is a person who in charge in overseeing and manage all the activities of others working which includes of planning, organizing, leading and controlling. Accounting information is needed to a manager to know that whether the organization are earning or losing. Accounting information also helps managers in making business decision because it can let manager know that the current financial situation of an organization. Besides, it also helps managers to know how much their customers owe and how much they owe to their suppliers. Accounting information also helps managers in organization budgeting process by know the financial situation of the organization and allocate the money to each department wisely. Accounting information are important to managers to ensure their business are managed efficiently and effectively. The second type of accounting users is suppliers or creditors. Suppliers are the person who provide or supply products or services and in return get an agreed payment. But usually suppliers didnt have proper communication and less interact among each others. Suppliers need to know an organization accounting information to know the current financial situation of an organization whether the organization able to pay the debts that the organization owe. Supplier also includes of money lenders such as bank or landlord. So, if they want to lend money to the organization, they had to check the current financial situation to make sure they will be able to pay back in future. The third type of accounting users is investors. The people who wish to invest to an organization with expectation to get back reasonable profit in return are known as investors. So, they need to know about the organization account information to measure the performance of the organization and see whether it is worth to invest or might bring loss to the investors The forth type is the employees of the organization. Employees is the people who are recruit by the organization and use to provide products and services and get salary in return. They must know the account information of an organization to insure employees benefits or pension funding is able to pay to them. The fifth type is the shareholders or owners of the company. They are the boss of the company, so they were needed to know the performance of the organization and determine the future plan. Besides, they also need to know the accounting information to know how much they can withdraw as dividend payment. So, these are the five types of accounting users that use financial information to fulfill their different types of needs. 2.2 The Characteristics of Financial Statement Financial statement is a document that use to record down all the business transaction or the organization financial activities. Financial statement are includes of trial balance sheet and income statement. The first characteristic of financial statement is relevance. Relevance is use to generate more information to helps all accounting users in decision making. It can help accounting users to predict future outcome such as profit or loss. To ensure the accounting information are accurate, so those financial account prepare based on accounting concepts and policies present must be relevant which is capable of influencing the economic decision of the users. The second characteristic of financial statement is timely. Timely is referring to the information which is present or past. So that the accounting information that accounting users received are trustworthy and useful in helping them make any decision. If the account information not prepared to provide information in time, it will affect the decision making of accounting users which might cause loss. The third characteristic of financial statement is accuracy. Accuracy is about how preciseness of the financial statement of an organization that provides many important information to all accounting users. If the financial statement are not accurate or made in past time, it may cause many problem to an organization in planning their future activities and affect the decision making of accounting users. The next characteristic is reliability. Financial statement must be reliability to make sure that it can fulfill accounting users needs. A financial statement is reliability when it able to reflects the substance of transaction to present faithfully and truly what has already happened. Next is the financial statement are done free from bias and it is neutral. Last, the financial statement must in prudent and realistic where there is any uncertainty. The last characteristic of financial statement is understandability. A financial account should be prepare in a condition which easy to understand by others that have knowledge or experiences in business, accounting and those economics activities. So, these are the five characteristic of a financial statement that an organization should revise when preparing the company business financial accounts. 2.3Conclusion for task 1 In my conclusion, there are many types of accounting users that use account to fulfill their need. Their needs includes of making decision, invest, giving loan and know the situations of the organization. Besides, there are also 5 types of criteria of financial statement that an organization should revise when they preparing financial statement. 3.0 Introduction for task 2 In task 2, the income statement and the balance sheet of Continental Limited for the end of 31 December 2010 will be prepared. It will be prepared in an accepted format for the needs of external reporting and publication. 3.1 The process of preparing income statement and balance sheet for Continental Limited (A)Closing stock should be recorded at cost or net resale value which one is lower. Since cost RM65000 (B) Cash Account RM RM Sales 5000 Purchase 4000 Stationery 700 Electricity 300 5000 5000 Sales in trading account of income statement =RM360000 + RM5000=RM365000 Purchase in trading account of income statement =RM200000+RM4000=RM204000 Stationery as expense put in profit loss account of income statement=RM700 Electricity water in profit loss account of income statement= RM7000+RM300=RM7300 (C) Sales commission as expense put in profit loss account of income statement =RM18000 (paid from trial balance) +RM1500 (accrued at end of year) =RM19500 Then, the accrued sales commission RM1500 is recorded under current liability in balance sheet. Office salaries as expense put in profit loss account if income statement. =RM28000 (paid from trial balance) -RM2000 (prepaid at the end of year)=RM26000 Then, prepaid office salary RM2000 is recorded under the current asset in balance sheet. (D) Debtor Account RM RM Balance B/D 75000 (-) Bad debts 5000 Balance C/D 70000 75000 75000 Balance B/D 70000 Bad debts account RM RM Debtor 5000 P/L account 5000 Provision for bad debts closing balance =10% x Debtor closing balance RM70000= RM7000 Provision for bad debts account RM RM 31 Dec 2010 Closing Balance C/D 7000 1 Jan 2010 Opening Balance B/D 5000 Increase different 2000 7000 7000 1 Jan2011 Balance B/D 7000 (E.F) Vehicles account RM RM Balance B/D 300000 Vehicles disposal a/c 50000 Balance C/D 250000 300000 300000 Balance B/D 250000 Provision for depreciation on vehicle account RM RM Vehicle disposal account 12500 1 Jan 2010 Opening Balance B/D 60000 31 Dec 2010 Balance C/D 60000 Depreciation as expense put in P/L account 12500 72500 72500 1 Jan 2011 Balance B/D 60000 Vehicle disposal account RM RM Vehicle cost sold 50000 Provision for depreciation on vehicle sold 12500 Proceed from disposal of vehicle 35000 Difference for loss on disposal of vehicle 2500 50000 50000 Provision for depreciation on premises account RM RM Balance C/D 54000 1 Jan 2010 Opening Balance B/D 40000 Depreciation as expense put in P/L account 14000 54000 54000 Balance B/D 54000 (g) Taxation charge RM15300 is deducted from net profit at the bottom of income statement. It is also recorded as accrued taxation RM15300 under current liability in balance sheet. h) Proposed dividend to be deducted from net profit at the bottom of income statement =2% x RM500000 (share capital from trial balance) = RM10000 Then, the proposed dividend RM10000 is recorded under current liability in balance sheet. Income statement of Continental Limited for year ending 31 Dec 2010 for internal use RM RM RM Sales 365000 Less Return Inwards 10000 Net Sales 355000 Opening Stock 50000 + Purchase 204000 Return outwards 15000 + Carriage inwards 5000 244000 Less Closing Stock 65000 179000 Gross Profit 176000 Add Income: 5000 Dividend received 181000 Less Expenses: Stationery 700 Office electricity water 7300 Office salaries 26000 Sales commission 19500 Bad Debts 5000 Increase in provision for bad debts 2000 Loss on disposal of vehicle 2500 Depreciation on vehicles 12500 Depreciation on premises 14000 Vehicle expenses 12000 Interest charge 3000 104500 Net profit 76500 Less Taxation charge 15300 Less proposed dividend 10000 Profit for the year 51200 Add Retained earnings brought forwards 100000 Retained earnings carried forward 151200 Balance Sheet of Continental Limited as at 31 Dec 2010 for internal use Fixed assets/ Non-current assets RM RM Office premises at cost 350000 (-) Provision for depreciation on premises (54000) Vehicles at cost 29600 (-) Provision for depreciation on vehicles 250000 Long-term investments (60000) Current assets 190000 Closing stock 65000 Trade debtors 70000 -Provision for bad debts (7000) 63000 Bank 42000 Prepaid office salary 2000_ 172000 758000 Issues share capital Share capital 500000 Add Reserve Retained earnings carried forward 151200 Shareholders equity 651200 Add Long-term liabilities/ Non-current liabilities Loan 55000 Add Current Liabilities Creditors 25000 Accrued sales commission 1500 Accrued Taxation 15300 Proposed dividend 10000 51800 758000 Conclusion for task 2 In my conclusion, income statement and balance sheet of an organization is very important to know that organization are now in profit or loss. 4.0 Introduction for task 3 In task 3, the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication will be prepared. Which is means that after the income statement and balance sheet of Continental Limited prepared, it will be shown to the public or outsiders for external reporting. 4.1 Classify expenses into contribution cost and Administrative expenses. Distribution costs Administrative expenses RM RM Stationery 700 Office electricity water 7300 Office salaries 26000 Sales commission 19500 Bad debts 5000 Increase in provision for bad debts 2000 Loss on disposal of vehicle 2500 Depreciation on vehicles 12500 Depreciation on premises 14000 Vehicles expenses 12000 Total 53500 48000 Income statement of Continental Limited for year ending 31 Dec 2010 for external reporting RM RM Turnover 355000 Cost of sales 179000 Gross profit 176000 Distribution costs 53500 Administrative expenses 48000 101500 Operating profit 74500 Dividend received 5000 79500 Interest charges 3000 Profit on ordinary activities before taxation 76500 Taxation charge 15300 Profit on ordinary activities after taxation of the year 61200 Proposed dividend 10000 Retain profit for the year 51200 Retained profit brought forward 100000 Retained profit carried forward 151200 Balance sheet of Continental Limited for the year ending 31 Dec 2010 for external reporting Fixed Assets RM RM RM Tangible assets: Premises 296000 Vehicles 190000 486000 Investment: Long term investment 100000 586000 Current Assets Stock 65000 Debtors 63000 Prepaid office salary 2000 130000 Cash at bank 42000 172000 Less Creditors: Amount Falling Due Within One Year Creditor 25000 Accrued sales commission 1500 Accrued taxation 15300 Proposed dividend 10000 (51800) Net current assets 120200 Total Assets Less current Liabilities 706200 Less Creditors: Amount Falling Due After More Than One Year Loan (55000) 651200 Capital and Reserves Called up share capital 500000 Profit and loss account 151200 651200 3.2 Conclusion for task 3 In my conclusion, income statement and balance sheet for external reporting or publication must be prepared neatly and precisely. Because it might affect the image and the business of the organization, Introduction for task 4 Accounting ratio is one of the ways to define the relationship among result and the others, such as balance sheet, and profit loss account. Accounting ratio can use to measure the efficiency, effectiveness and profitability of the organization according to its financial reports. 5.1 Calculation of accounting ratio The table below is the calculation of the accounting ratio between Continental Limited and the industry averages for year ending 31 Dec 2010. Ratio with formula Ratio calculation Industry for year 2010 averages Percentage of gross profit on sales 17600 x 100 30% = Gross profit x 100 355000 Net sales = 49.58% Percentage on operating profit on sales 74500 x 100 18% = Operating profit x 100 355000 Net sales = 20.99% Return on capital employed 9% = Net profit before interest x 100 (76500 + 3000) x 100 and taxation 158000-51800 Total assets-current liability =11.26% Current ratio 2:1 = Current assets 172000 Current liabilities 51800 = 3.32 : 1 Stock turnover period 90 days = 365 days 365 days/3.11 times Stock turnover in Times = 117.36 days Stock turnover = Cost of sales Average stock value Average stock = (Opening stock value + Closing stock value) / 2 = (50000 + 65000) /2 = 57500 Stock turnover = 179000 57500 =3.11 Times Debtor collection period 0.177 x 365 days 45days = Debtor ratio x 365 days = 64.6 days Debtor ratio = Debtor Net credit sales = 63000 355000 = 0.177 : 1 Creditor payments period 0.132 x 365 days 60 days = Creditor ratio x 365 days = 48.18 days Creditor ratio = Creditor Net credit purchase = 25000 (204000-15000) =0.132 : 1 Comparison between Continental Limited and Industry Averages to Assess Profitability According to the table above, it has state that the gross profit margin of Continental Limited is 49.58% while the gross profit margin of industry average is 30%. In this situation, when the gross profit margin are higher, it means that the organization are controlling their purchasing cost effective and efficient Besides, it also show that the organization perform good in allocating their raw materials and labor force to helps in reduce production cost and increase their gross profit. Next, the operating profit margin of Continental Limited ratio calculation for year 2010 is 20.99% while the industry average is 18%. When the operating profit margin is high, its means that the organization profits are still high even finish paying those variables cost. Operating profit margin can show whether an organization are effectively in their expenses and variable cost. Lastly, the return on capital employed (ROCE) of Continental Limited in 2010 is 11.26% while it is 9% in industry average. ROCE are usually used to measure all the resources that available in the organization and demonstrate the efficiency and revenue of an organization. So, when the percentage of ROCE becomes higher, the performances of the organization are better. The percentages of Continental Limited is higher than the industry average, Comparison between Continental Limited and Industry Averages to Assess Liquidity According to the table above, it has show that the current ratio of Continental Limited is 3.32:1 and the current ratio of industry average is 2:1. Current ratio is use to measure the financial status and the ability of the organization in using their current assets to finance its current liabilities. In this situation, it shows that the finance of the organization is stable and did not face any short-term financial problems. Secondly, is the stock turnover period of Continental Limited which is 117.36 days and the industry average is about 90 days. Stock turnover period is the time that the goods keep before purchased by customers. In this situation, Continental Limited had longer stock turnover period compare to the industry average, it might cause short-term financial problem because of keeping stock for long time and slowly taken out for resale. Next is the debtor collection period. The debtor collection period of Continental Limited is 64.6 days and 45 days for industry average. Based on this period we can know that Continental Limited is taking longer time than industry average to collect debts from the debtors. It might cause organization having shortage of pay back those liabilities and face short-term finance problem. In last, the creditor payment period of Continental Limited is 48.18 days and the industry average is 60days. Which shows that Continental Limited has the shorter time to pay the creditors compare to industry average and it might cause lack of many to pay back the creditors Conclusion for task 4 In my conclusion, accounting ratio can enable an organization or accounting users understand the liquidity and profitability of an organization. So, it make easier when an organization plan for future of budgeting. 6.0 Conclusion and Recommendation In my conclusion, this assignment enables me to understand the usefulness and the function of the account which can helps to know well an organization easily. In task 1, the most common accounting users are defined and let me understand of the 5 basic characteristics of financial statement. So, it helps a lot in preparing an organization financial statement. While in task 2, it let me know that income statement and balance sheet of an organization is very important to know that organization are now in profit or loss. It also let me let the proper way in preparing balance sheet and income statement for an organization. In task 3, income statement and balance sheet for external reporting or publication must be prepared neatly and precisely. Because it might affect the image and the business of the organization, In task 4, accounting ratio can enable an organization or accounting users understand the liquidity and profitability of an organization. So, it make easier when an organization plan for future of budgeting.