Analyzing and Interpreting Financial Statements

Analyzing and Interpreting Financial Statements Analyzing and Interpreting Financial Statements This research paper is aimed to analyze the importance of financial statements in business Their role can never be underestimated by investors, newly opening businesses, auditors, competitors, shareholders and business owners. The paper will be focused on the essential impact they make on a companys further strategy. It will cover the standard set of financial statements, in detail with their analysis and interpretation, also paying separate attention to notes and GAAP importance. The connections between financial statements will be explored and explained. Also, the paper will look into detail at ratios used in financial analysis. Thus, the main point of this research will be as follows: GAAP necessity and importance. Standard financial statements overview, their role in assessing the companys health. How three financial statements are connected. Notes to financial statements. Ratios and ratio analysis. One will thoroughly research the topic matter according to the outline above. GAAP Necessity and Importance GAAP (Generally Accepted Accounting Principles), being a designating element to financial statements, are simply a set of accounting standards, principles, practices and procedures used when compiling financial statements. GAAP are a combination ofauthoritative standards (set by policy boards) and simply the commonly accepted ways of recording and reporting accounting information (Vishwanath Krishnamurti, 2009, p.112). GAAP were created and are now imposed on companies, so that investors, shareholders and creditors could have a uniform way to obtain an accurate and consistent picture of a companys financial state with a minimal risk of fraud and error. GAAP are not required by law. Nevertheless, most companies prefer using their regulations when compiling their financial statements. Standard Financial Statements Overview The most generalized definition of financial statements would call them a collection of reports, which reveal a companys financial state and results (Ross, Westerfield, Jaffe, 2010). In a deeper economic understanding, financial statements appear to be the tool that helps to quantitatively analyze a companys activity and assess its effective strength. If looking in more detail, financial statements give an opportunity to: Establish a companys ability to bring profit; List and analyze sources of a companys income; Check ways by which the money is spent; Prove whether a company is capable of paying back its liabilities Identify and forecast the trend a company is following (Ross, Westerfield, Jaffe, 2010). Mentioned above arguments supporting the undoubted role of financial statements prove that the financial statement is imperative for the management because it can provide a rough guide to the future performance of the firm (Vishwanath Krishnamurti, 2009, p.117) and reveal shortcomings in a companys financial strategy. Moreover, many companies find it vital to develop a financial model that allows management to control value creation (Vishwanath Krishnamurti, 2009, p.117) by constructing cash flows from the financial statements and having a permanent assessment of the firm value. The standard financial statements set contains balance sheet, income statement, statement of cash flows and supplementary notes or footnotes. All of them provide with fundamental and informative inputs for analyzing and diagnosing the corporations health (Ross, Westerfield, Jaffe, 2010, p.35). Each of them will be reviewed in more detail below. The balance sheet (also known as a statement of financial position) measures the book-value wealth of a firm (Velez-Pareja Tham, 2008, p.4). The balance sheet gives a snapshot of the companys financial state at a taken period of time. It shows companys assets, liabilities and presents information about the shareholders equity. Balance sheets tell people what a company owns (companys assets) and what it owes (its liabilities) at a fixed point of time. Every balance sheet is divided into three main parts - assets, liabilities and shareholder equity. The complied result of a balance sheet could be demonstrated by this formula: Total assets = Total liabilities + Equity (Velez-Pareja Tham, 2008, p.4). A companys balance sheet is commonly set up like the basic accounting equation shown above. Companies list their assets on the left side of the balance sheet. They list their liabilities and shareholders equity on the right side. In some periods, balance sheet shows assets at the top, with the shareholders equity at the bottom, followed by liabilities. The aim of a balance sheet is to evaluate a companys liquidity and ability to pay debts. (Ross, Westerfield Jaffe, 2010) Income statements demonstrate companys expenditures and revenues over a period of time. As the Income Statement is a dynamical financial statement, it measures the economic activity of the firm during a given period (Velez-Pareja Tham, 2008). Therefore, the primary purpose of the income statement is to report company's earnings to investors over a specific period of time showing revenues and expenses, and the resulting profit or loss. The cash flow statement demonstrates companys liquidity. In other words, it illustrates the amount of cash available or in hand at each instant of time (Velez-Pareja Tham, 2008, p.5). It summarizes companys cash inflows and outflows with regards to financing, operating and investing activities. While an income statement indicates whether a company managed to get any profit, a cash flow statement reveals whether the company generated cash. Moreover, this report shows the change trend over a period of time, but not actual money amounts at a certain period. Connectedness of the Financial Statements The balance sheet, the income statement and the cash flow statement are not stand-alone reports. They all come in line together, each disclosing a particular side of businesss financial state and its association. For example, the line Sales Revenue (Income statement) influences Cash and Accounts receivable (Balance sheet); Cost of Goods Sold (Income statement) is directly linked to Accounts payable and Inventory (Balance Sheet); Fixed Assets (Balance sheet) affects Depreciation Expense (Income statement), while Depreciation in its turn has an impact on Accumulated depreciation (Balance sheet). The cash flow statement combines the data from both balance sheet and income statement it begins with Net income (Income statement) and its Ending cash will be Cash and Cash Equivalents in the balance sheet. Notes to Financial Statements Supplementary notes may contain interpretation of various business activities and extra information on certain accounts. They report additional details, which cannot be derived from main financial statements. Among others, notes may include such highlights: significant accounting policies and practices (as companies may be choosing among two or three GAAP for many expenses, there should be a footnote per each significant accounting choice), income tax (detailed overview of companys deferred and current income tax), stock options, interest rates, maturity rates, etc. Notwithstanding notes are an obligatory element of any financial statement, there are no standards for clarity or conciseness. Notes to financial statements are a GAAP-mandated inherent part of financial statements. Ratios and Ratio Analysis Financial analysis widely uses accounting ratios when evaluating companys activities on the market. Ratios demonstrate relations between figures appearing on a balance sheet, income statement and cash flow statement and are commonly expressed as percentage, proportion, co-efficient or a rate. Here are just a few examples of ratios split by groups depending on what they are aimed to analyze: Liquidity ratios measure a companys ability to meet its short-term liabilities (Velez-Pareja, 2012). Current Ratio demonstrates a companys ability to pay its liabilities using companys assets. Quick Ratio forecasts whether a company would be capable of immediate settlement of debts and liabilities. Turnover ratios measure effectiveness and efficiency of using resources For example, Inventory Turnover Ratio assesses inventory policy that the company has implemented in its operation (Velez-Pareja, 2012). Cash Conversion Cycle estimates the time when the company needs to finance raw materials purchase (Velez-Pareja, 2012). Financial leverage and debts ratios are used to evaluate financial risks of a company (Drake, 2007). Coverage of Fixed Costs is one of the main indicators of companys survivability, as it shows whether the company is able to cover and pay fixed costs (Velez-Pareja, I., 2012), Debt to Equity Ratio and Debt to Assets both describe the extent to which a company is reliable on external sources or debts for financing, EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) is used to detect whether a company is capable of paying its liabilities. Moreover, it evaluates the business in general (Drake, 2007); Return on investment and margin ratios measure the ability to generate profit, e.g. Gross profit margin indicates how much of every dollar of sales is left after costs of goods is sold (Drake, 2007, p.7), Return on investments (ROI) compares earnings with the cause (investment) of those earnings (Velez-Pareja, 2012). Value Ratios are used by investors as the main indicator of a worthwhile investment, as they show the integrated value in stocks - Price to Earnings (P/E), Dividend, etc. (Drake, 2007). Ratio analysis allows evaluating the companys performance at a certain period of time and in the trend. Ratios create benchmarks for high and stable efficiency (Russel, 2004). They help to indicate weak sides that need improvement and strong competitive advantages. Although, they may not be a single reliable forecasting tool. They provide an accurate and quick cross-section for a particular sphere of interest. The main aim of ratio analysis is to obtain a quick and highly-informative estimation of companys performance. Neither ratios nor financial statements may give one a complete picture of how the business is doing. Only combining the data from all of them, attentive research and comparison will provide one with a significant scope of information, which might become ones real asset in the wise investment process. Thus, potential investors, creditors and other users are provided with an opportunity to make a thoughtful decision.

The 1993 Storm of the Century

The 1993 Storm of the Century The blizzard of March 12 to 14, 1993 remains one of the worst U.S. snowstorms since the Great Blizzard of 1888, and its no surprise, considering that the storm stretched from Cuba to Nova Scotia, Canada, affected 100 million people across 26 states, and caused $6.65 billion in damage. By the storms end, 310 fatalities had been reported, more than three times the number of lives lost during Hurricanes Andrew and Hugo combined. Storm Origin and Track On the morning of March 11, a strong ridge of high pressure sat just offshore the U.S. west coast. Its position oriented the jet stream so that it plunged south out of the Arctic, allowing unseasonably cold air to flow into the U.S. east of the Rocky Mountains. Meanwhile, a low-pressure system was developing near Brownsville, TX. Fed by a number of upper air disturbances, energy from jet stream winds, and moisture from the north-central Gulf of Mexico, the low began to rapidly strengthen. The storms center traveled near Tallahassee, FL, in the pre-dawn hours of March 13. It continued north-northeastward, centering over southern Georgia near mid-day and over New England that evening. Near midnight, the storm deepened to a central pressure of 960 mb while over the Chesapeake Bay area. Thats the equivalent pressure of a Category 3 hurricane! Storm Impacts As a result of heavy snow and high winds, most cities across the Eastern Seaboard shut down or were completely inaccessible for days. Because of such societal impacts, this storm has been assigned the highest rank of extreme on the Northeast Snowfall Impact Scale (NESIS). Along the Gulf of Mexico: The Florida panhandle received up to 4 inches (10.2 cm) of snowA squall line out ahead of the cold front caused a powerful derecho (straight-line windstorm) with gusts in excess of 100 mph (160 km/h) felt down to Havana, CubaA Supercell spawned 11 tornadoes across the Sunshine State, ranging from F0 to F2 in intensityA 12-foot (3.7 m) storm surge caused flooding along the coasts of western Florida and northern Cuba In the South: Accumulations ranged from 3-5 feet (0.9 to 1.5 m)Snow drifts of up to 15 feet (4.6 m) were reported at Mount Mitchell, NCRare convective elements such as lightning, thundersnow, and snowfall rates of 2 to 4 inches (5.1 to 10.2 cm) per hour were experiencedHundreds of thousands of residents were left without electricity for up to a week In the Northeast Canada: Accumulations ranged from 15 to 45 inches (38.1 cm to 1.1m)Syracuse, NY, broke five of its snowfall records, including 24-hr snowfall, maximum daily snowfalls for March 13 and 14, snowiest March, and snowiest seasonWith the storms passage, New Brunswick, Canada, reported a 45 F (7 C) temperature drop within 18 hours Forecasting Success National Weather Service (NWS) meteorologists first noticed signs that a fierce winter storm was brewing during the preceding week. Due to recent advances in computer forecast models (including the use of ensemble forecasts), they were able to accurately forecast and issue storm warnings two days in advance of the storms arrival. This was the first time the NWS forecasted a storm of this magnitude and did so with several days lead time. But despite warnings that a big one was on the way, public response was one of disbelief. The weather preceding the blizzard was unseasonably mild and didnt support the news that a winter storm of historic proportions was imminent. Record Numbers The Blizzard of 1993 broke dozens of records of its time, including over 60 record lows. The top fives for U.S. snowfall, temperature, and wind gusts are listed here: Snow Totals: 56 inches (142.2 cm) on Mount LeConte, TN50 inches (127 cm) on Mount Mitchell, NC44 inches (111.8 cm) at Snowshoe, WV43 inches (109.2 cm) at Syracuse, NY36 inches (91.4 cm) at Latrobe, PA Minimum Temperatures: -12 F (-24.4 Â °C) in Burlington, VT and Caribou, ME-11 F (-23.9 Â °C) in Syracuse, NY-10 F (-23.3 Â °C) on Mount LeConte, TN-5 F (-20.6 Â °C) in Elkins, WV-4 F (-20 Â °C) in Waynesville, NC and Rochester, NY Wind Gusts: 144 mph (231.7 km/h) on Mount Washington, NH109 mph (175.4 km/h) at Dry Tortugas, FL (Key West)101 mph (162.5 km/h) on Flattop Mountain, NC98 mph (157.7 km/h) at South Timbalier, LA92 mph (148.1 km/h) on South Marsh Island, LA

Granpa's Gift To Me Essay Example | Topics and Well Written Essays - 500 words

Granpa's Gift To Me - Essay Example My grandpa presented me a beautiful wristwatch on my 10th birthday. When he presented me the watch, he also reminded me that I should not forget to use it properly. Grandpa showed me the stopwatch function of that golden electric watch and insisted me to arrange my actions after setting timer. Analyzing all the incidents occurred in my life after receiving the gift; I can certainly say that the gift helped me to increase my concentration, discipline and above all my confidence level. Therefore, I can say that a good gift can definitely change one’s life. I never thought or heard in my life that a gift helps one to increase one’s concentration. Grandpa clearly showed me how such a gift will increase one’s concentration. Grandpa told me that time is so precious that we should not waste even a minute in our life. He showed me the way of saving time with a small and interesting example. When we started having soup after setting the stopwatch, I could finish the soup ten seconds before him. Grandpa encouraged me by telling that I saved ten seconds which will be really useful for me at a later time. After this incident I began to observe things very minutely and gradually felt the level of my concentration increasing. Another good quality that the gift brought to my life is discipline. Though I was not too lazy, I would very often violate some of the rules and regulations of my school. Majority of these violations were not deliberate and the prominent among them was going late to school. I would often reach school late and miss the first hour of the study, just for being late to some minutes. When started scheduling my time, that is, began to save time, to my wonder I could reach school too early and it opened me the new realm of knowledge. I realized that I was wasting my valuable time on trifles and that is why I cannot complete assignments and homework’s in time. Realizing this fact I rearranged my

Aqualisa Quartz Low Sales Essay Example | Topics and Well Written Essays - 1500 words - 5

Aqualisa Quartz Low Sales - Essay Example The shower industry in the UK has three channels of distribution. Trade shops, showrooms, and DIY sheds are the channels of distribution for the Aqualisa products.   Trade shops carry plumbing supplies for plumbers.   Trade shops normally only carries what will sell, or in essence what is in demand. Showrooms are supplied by distributors. This channel is for high end customers. When an individual buyer comes to a showroom, they tend to not be concerned with price. DIY sheds are supplies for do-it-yourselfers. B&Q is like Home Depot. This market is for bargain hunters and home improvers. These three channels of distribution are where Aqualisa Quartz will be marketed. The best channel of distribution for the Aqualisa Quartz is the showroom. The reason for the good showroom sales for the Aqualisa Quartz is the digital features on the showerhead. Individuals walk into the showroom and see the red light that stops blinking when the shower is the right temperature. This novelty alone sells most of the units in the showroom. Aqualisa Quartz is easier to install and more efficient than other showers, but plumbers are skeptical of using new products. This lowers the sales in the trade showrooms. Aqualisa Quartz has been marketed properly for the DIY sheds, due to the fear that it would lessen the product value. All of these factors have led to lower sales than expected for the new innovative Aqualisa Quartz. In order to raise sales, the key factors must be looked at. Since the Aqualisa Quartz is an innovative new product, Aqualisa priced the product higher as a premium item. The Quartz Standard is 850 pounds and the Quartz Pumped is 1,080 pounds.1 This makes it the highest product sold by Aqualisa. It also makes it the highest money maker for the company, but only when sold. If Aqualisa Quartz was marked down, consumers might feel they are getting a bargain and quality.

Inventory Management System Essay Example for Free

Inventory Management System Essay Government Institutions decided to listen to the people living in North Triangle specifically in Sitio San Roque. Government agency officials handling this matter instructed the leaders of the 14 Organizations to build or create a whereas this can be their source of income in the event that they are going to grantrelocation or In City relocation. The main objective of San Roque Community Council Multi-purpose Cooperative is to provide extra income or even have job opportunity for the members. This is also to promote personal awareness, social development and empowerment of self-reliance that they would be able to provide stability for each family. When San Roque Community Council-North Triangle Alliance started the Multi-purpose Cooperative they had many struggles on how they are going to manage it efficiently and effectively. The main problem here is they are using manual encoding to record their members transactions, monthly report 3 and loans transactions. The reason behind this is many of them don’t have enough knowledge to navigate or use computer as their main tool. As mentioned earlier, they are using manual encoding as the main procedure to record all important details in their everyday activities or transactions. There are advantages and disadvantages on this type of routine, but in regards to positive side, only few can still be used like you will have a hard copy of all data of your members but in 21st century, this is no longer advised. As we all know computer is already a necessity and definitely it will make our work faster and easier. Multi-purpose cooperative composed of two types of business: Credit Cooperative and Consumers Cooperative. Transaction 1. Loans and payments 2. Cash flows (accruals and expenses) 3. Daily/weekly/monthly/ annual reports (incurred interest, profit and loss)updates 4. Membership process Only members of San Roque Community Council-North Triangle Alliance are qualified to become part of San Roque Community Council Multipurpose Cooperative. They should fill out the registration form and submit the necessary 4 equirements for identification. Let the authorize person validate it then after verification, pay the registration fee of 100 pesos. The member should contribute suggested or approved amount as their share or investment for the paid up capital. If the member successfully meet all the requirements needed and finished the registration process that’s the time the member is qualified for cash loan application and other privileges. Loan Process The member can apply for a cash loan b ased on the amount that he or she contributed. It has three (3) types of interests that will be incurred on the particular amount that was approved to release. Member can pay the borrowed money for a month that has 3% interest, for the 2 months installment basis, it has 4% interest, and lastly for 3 month pay it has 6% interest. It depends on the member which type of installment plan they would want to choose. This whole procedure is quite simple but if you look on the specific details it is very sensitive because it talks about money and activities are consist of small detail. 5 Theoretical Framework This project is based in the Framework of (IPO) Input, Process, and Output, this framework is proven many times, the (IPO) Input, Process, and Output is used in the process of inputting a data or information going to the process of manipulating the data and after all the processes it produce an output, relying to the inputs, for example: the input of the steel, aluminum, tires and other things related to the parts of a bicycle it will go to the process of assembling all the parts of the bicycle and soon the output is a new bicycle. The (IPO) Input, Process, and Output are helpful to our study, because the flow of our system rely to the inputs of data’s or information from the members and their needs to the Cooperative. 6 Conceptual Framework Figure 2. Shows the conceptual framework of the proposed system Conceptual Paradigm On the basis of the fore going theories culled from the review of related literature and studies, the researches paradigm that serves as guide to the study is the system’s approach or Input- Process-Output model device by Stoner, Freeman and Gilbert, Jr. 1995). According to this model, a system has flows information, materials, and energy that enter the system from the environment as inputs, undergo transformation processes within the system. And exit the system as outputs. A feedback is installed and is considered as the key to system controls. As information of the system proceeds, information is feedback to the appropriate people and perhaps to a computer, so that the work c an be assessed and if, necessary, corrected. As shown in the paradigm, the input variable includes the registration and consumers of the San Roque Community Council with the respect to the total number of their respective consumers. In the input variable registration, there includes the information of consumers and loan, the reason why loan is at the registration variable, is because of detecting the data about the consumers and total loans that they apply. Another input variable is the consumers, in consumers data there is from the grocery wherein all the data from the grocery are being monitored in the information if who are the members that are active in the grocery in consumers, it includes product and services that are done by the consumers in the grocery. Statement of Objectives The following are the objectives that serve as a guide in the completion of this thesis. Main Objective The Main Objective of this study is to develop a successful LAN based system that can be used by the San Roque Community Council Multi-Purpose Cooperative for their successful Monitoring system: Consumers cooperative Point of Sales (POS) System and Money Lending System. Specific Objectives 8 1. To develop sales monitoring system and money lending system that will utilize all the transactions of the San Roque Community Council Multi-Purpose Cooperative. 2. To design a system that will make the San Roque Community Council Multi-Purpose Cooperative more sufficient in their daily transactions such as: Registration, monitoring and inventory of sales, and cash loan and payment. 3. To evaluate a system that will increase its performance in terms of: a) Speed– all transaction is ease to access and less time consuming. b) Reliability – it is reliable because of its function like updates. c) Accuracy –Calculate the loans for the member, including the interest and penalties if necessary. To input correctly all the data of the member, for their loans, payments and credits. ) Security – A secured files of information of the members and their loans and also backup for necessary. e) Functionality – reliable software for the reports. f) Performance – the transactions such as registration, checking and validating of transactions, updates of weekly, monthly, and annual reports will increase its working performa nce. Scope and Delimitations of the Study Scope 9 1. The system covers daily transactions regarding the membership registration and monitors active and non-active members. 2. It is also intended for the manipulation and security of the loan transactions of the members. Delimitations . This system will not include the impact of organizational commitment on member’s performance. 2. This study is limited only to the output that the respondent from San Roque Community Council Multi-Purpose Cooperative that provide such as data and information that will come from the interview questionnaires distributed, as well as the information from the literatures that will be cited and reviews. Significance of the Study The development of San Roque Community Council Multi-Purpose Cooperative Sales Monitoring and Money Lending System can be linked with many significant results for those who are involved. A. San Roque Community Council Multi-Purpose Cooperative It could provide the Multi-Purpose Cooperative with an easy to maintain and access system. 10 B. Staff This will basically give convenience. It will provide outmost importance to the staffs since it will definitely lessen their workloads by providing them with easier encoding and maintenance procedures. C. Members It will provide secured information of each of the member’s transaction. D. System Developers The study can particularly help the proponents with a way to apply what they have learned in class and be able to extend their knowledge to the real world outside. With this, they can acquire additional insights that would enhance their skills and capabilities, which could be their stepping- stone to attain success in the future. E. Proponents – The study will help the proponents to improve their skills that will help them in the near future. Definition of Terms Cooperative- is an autonomous association of persons who voluntarily cooperate for their mutual social, economic, and cultural benefit. It is owned and managed by the people who use its services. Co-Maker Person  who, with other individual(s),  guarantees  a  financial commitment  (such as repayment of a  loan). He or she is  jointly and 11 severally liable, with other signatories (co-maker), for honoring the commitment in full. It is also called as co-guarantor. Local Area Network (LAN) – is a computer network that spans a relatively small area. Money Lending the act or occupation of lending  money  at interest Monitoring generally means to be aware of the state of a system. Point of Sale – is the physical location at which goods are sold to customers. It is more specific than the general building or store where something is sold, typically indicating the piece of technology which is used to finalize the transaction. Relocation is the movement of a large group of people from one region to another by state policy or international authority, most frequently on the basis of ethnicity or religion. Savings – the portion of disposable income not spent on consumption of consumer goods but accumulated or invested directly in capital. 12 CHAPTER II REVIEW OF RELATED LITERATURE AND STUDIES Introduction This chapter presents the different review of related literature and studies that the proponents used as a tool for them to fully understand the study. Foreign and Local Literature Foreign Literature Local Area Network Connection Local Area Network (LAN) consists of two or more personal computers or workstations, usually in a common office area, physically linked together by a common file server, (W. J. Kerr, 2009). Advantages and Disadvantages of Loan System Advantages Below are the advantages of getting a loan. These are also the reasons why many apply for it: 1. There is a loan for just about anything. If you are in need of money to purchase a house, you can apply for a housing loan. If you need a car, you can apply for a car loan. With all the loans available, you will be able to purchase everything you 13 eed. 2. It helps a person afford an expensive purchase. All of us wish to acquire a property. However, we do not have the amount of money to make the purchase. Loans allow us to do this. They lend us the money so that we can finally afford our desired property. 3. Payment is staggered, which makes it affordable. This enables the person to pay off the loan gradually. If a person has chosen a good deal, h e should be able to finish paying off the loan in the time specified. 4. One gets the funding he needs. If a person wants to start a business, he can do so by applying for a business loan. He does not have to wait for his savings to build up before he can start his own business. They can also use the amount they loan for investment purposes. Getting a loan is very helpful to start building your dream. However, you have to be very careful with your decisions. This is because of the problems you will possibly encounter if you mismanage your loans and other debts. If you have multiple loans, make sure to manage it well. Make sure that you manage your loans from the start. Keep in mind that loans have disadvantages too. Disadvantages Here are some of the disadvantages of having loans: 1. It is a long-term debt. This means that you have to deal with it for a 14 specified period, which means that you have to commit yourself to making monthly payments specified in your agreement for the period indicated to repay the loans. 2. If you miss payments, you will face serious consequences. You can face foreclosure or repossession of the property. â€Å"Manifesto for agile software development† Scott M. Lewandowski (March 2009) Monitoring Monitoring plays a vital role in determining sustainable information gathered, the developments, and strategy for the efficient overall management of the resource. Particularly, monitoring refers to examining business process and supervising transaction events inside a company. The main goal of doing this monitoring is to be able to prevent the system from being unavailable to the users and to quickly resolve problems as they arise. (Winberg, 2007). Local literature Computerized System to Business Technology plays a vital role in the business world. It provides the tools and functions on which almost all companies throughout the world run. With the advent of new technologies, the common use of computers and the boom of 15 he internet, practically all business activities use some form of technology. It can be said that without technology, many businesses would no longer be able to function. (Robinson, 2011) Visual Basic. NET â€Å"Visual Basic is not only a programming language, but it also has a complete graphical development environment. It has the ability to develop programs that can be used as a front end application to a database system, a nd serving as the user and displays formatted output in an attractive format†. (Wircken, 2008) All of . NET is truly revolutionary and gives programmers a much more capable, efficient and flexible way to write computer software. Visual Basic. NET is a key part of this revolution. (Mabbut, 2010) Microsoft SQL Server 2005 SQL Server 2005 has ability to partition tables and indexes have always been a design to improve performance and manageability in larger database. Microsoft SQL Server 2005 has adopted the database programming model hosting by the Microsoft. NET Framework 2. 0 Common Language Runtime (CLR). Net. CLR hosted inside SQL Server to improve performance, security, and reliability. (Sturo, 2007) Foreign and Local Studies 16 Foreign Studies Computers contribute to the productivity and efficiency to its user because it can run program that can surpass a manual system of operation. They also stated that computer are now playing big role not only in the office of big business enterprises but firms of smaller scale have already adopted to the modern changers there machine bring about. (Alberto et. Al, 2008) Computerization of business transaction is prevalent around the world. It has proven that is better to use than the manual system in improving routines and better turnaround of the method of processing transactions. The larger a business company becomes, the more it deals with many responsibilities and work that their employees could not entertain or serve properly the client. Using the manual system because time consuming, less efficiency to both management staff and client. (Cardinezet. Al, 2007) Barcode Scanner A barcode scanner is simply a graphical representation of data (numbers and or letters) the width of the black lines and white spacing is intentionally produced to represent the underlying data, (Wickes, 2009). Local Studies Monitoring System 17 Monitoring is important to production, by increasing individual performance and providing security for the company’s personal record. Monitoring is one of the major components of the company that it serves as a tool for controllership. It is therefore essential that we must know the meaning of monitoring, (R. Dela Cruz and A. M. Sia, 2010). â€Å"Computerized monitoring system is feasible in preparing fast speed and accurate in generating reports. It is economically feasible; that in a certain time, development cost will be outdone bythe profit that will derive from its application†, (A. Yu and Hojilla 2010). Computer Networks A computer network, often simply referred to as a network, is a collection of computers and devices connected by communication channels that facilitates communications among users and allows users to share resources with otherusers. A computer networks allows sharing or resources and information among devices connected to the network. Computer networks can be used for several purposes: facilitating communications, sharing hardware, sharing files, data and sharing software (J. Wales, 2010). Network Based Application Application in which either the program you are using or the data you are working with or both reside on a network. Network applications use a client-server architecture, where the client and server are programmed to provide some 18 service to the client. The client is typically a desktop, laptop or portable device like on Apple iPhone. The server can be any of these, but is typically a computer in a data center (L. Press, 2009). Synthesis As the researchers studied the past researches and studies, they found some information that will help in developing their study. According to

The Spanish Flu in Remission :: Journalism Influenza Health Medical Essays

The Spanish Flu in Remission For many it appears like there is finally reason to take a deep sigh of relief. The deadly Spanish Flu, now believed to have begun on the battlefields and in the military hospitals of the war, appears to be in remission. In the previous two days the death tolls has gone from 302 down to 269, and it today reached a remarkable low of only 17. Still the business men's advisory committee and our local Health Commission say that we must "keep up the fight so long as there is a case of influenza." The eradication of this illness is the responsibility of every citizen and does not simply rest with the physician. Many are preparing to proclaim an end to this devastating illness which has already claimed the lives of millions world-wide, and has forced many Los Angeles residents to isolate themselves. The disease was known in the battlefields in which it originated as "three-day fever,". Since then the name stuck. It can attack in an instance without warning, and leave those it infects dead in less than a week. John C. Acker, a Sergeant within the 32nd Division American Expeditionary Force, described the course of the illness in greater detail: "It runs its course in a week or more. It hits suddenly and one's temperature nearly chases the mercury thru the top of the M.D.'s thermometer, face gets red, every bone in the body aches and the head splits wide open." The disease has been the source of enormous tragedy, and sadly has claimed the lives of some of our nation's greatest young men, who have successfully fought to push back imposing enemy armies despite tremendous difficulties. After these soldiers returned home a new battle confronted Uncle Sam, as the dark shadow of flu claimed countless the lives of countless civilians and military personnel. Fortunately Los Angeles' reaction to this scourge has been swift. Quarantine has been the official policy. This week such measures continue as nearly all downtown churches announce that they will not hold their regular Children's Sunday School classes since large meetings could endanger the lives of the youth. While the measures are only temporary it has been yet another sign of the inconveniences that quarantine measures have produced. The churches which made this decision hail from virtually every denomination.

Blueback Novel Essay

Blueback Essay In novels, characters are used to help the author show the way they are constructed. It is evident in the novel Blueback, by Tim Winton (1997), the construction of characters are what Winton uses to communicate the ideas that Abel is passionate about the sea, Abel fights for what he believes in and that Abel is loyal to his friends and family. These ideas are easily found, through narrative point of view and dialogue. It is clear that the author must deliver, character construction to any reader. Through the novel, Winton has written that Abel is passionate bout the sea.Abel is a natural diver at Longboat Bay and loves being underwater ever since he could remember. Winton as used third person narrative point of view by how Abel’s feelings and thoughts about Longboat Bay and the sea being his home. It also shows how Abel feels when he is away from the sea and how he feels lost without it. In the novel Winton says â€Å"In his high school years, Abel Jackson felt like he was holding his breath like diving . . . From the moment he left Longboat Bay at the beginning of every semester, something inside him took a deep breath and held on . . â€Å" (pg. 95) also it says â€Å". . . he was a diver before he was born he . . . swam in the warm ocean inside her . . . so maybe it came naturally. † (pg. 3) It is clear that Abel is a natural diver and how he feels lost when he is a way from the sea, He feels like a ‘fish out of water’. Through the way Winton communicates the idea that Abel is passionate about the sea, this helps the reader understand the character, Abel. Through the novel Blueback, Winton show s that Abel fights for what he believes in.Winton has used dialogue to help construct the character, Abel. In the novel it is evident to any reader that Abel fights for what he believes in whether others agree or not. There is a conversation between Abel and his mother where they say â€Å" Mum he said. I can’t stand it. We don’t have a choice. Well, I’m making my choice . . . Abel, don’t! † (pg. 74) The conversation shows how Abel believed that Costello is greedy and he could not stand it, although his mother thought he should just not get in the way of things.It is clear that Abel is very determined to fight for it whether people don’t agree. Even, if it is the wrong thing to do he will do it as long as he believes. Abel is creatively constructed to fight for what he believes in. It is evident in Blueback, that Abel is very loyal to his family and friends. You can see how Abel is kind and caring to his mother, Dora and how he is loving to his wife, Stella, when he is older. Through the novel you can also see that he has a very large friendship with Blueback.When Abel’s mother could not walk â€Å"He cradled her in his arms laid her back and let her float against him in the clear, blue water. † This is how Abel was loyal to his mother. Abel is lo yal to his friend Blueback, when Winton says, â€Å"Abel swam with Blueback every chance he had. † Abel is loyal to Blueback by how he is so very excited to swim with it and feed it, When his mother is frail, he is ever so caring to move her places because she can’t get up. It is found in the novel, Blueback that Abel is very loyal to his friends and family.It is clear that Winton has used character construction through Abel by the way he acts and his dialogue. Winton has developed Abel to be passionate for the sea, being able to fight for what he believes in and to be loyal to his friends and family. My opinion about the novel, Blueback is that these ideas are very true in it. Winton has done a very well job in developing the construction of the characters. The reader should be warned that the novel is a great and delightful thing to read. By Siobhan Nairn

Introduction to Sociology: The Concept of Deviance Essay

Understanding that society has unavoidably primary influences on what is deemed deviant or not significantly reduces the confusion that abound concerning the subject. This paper presents this assumption and emphasizes the pertinent works of several experts in the field. Ahmad and Rosenhan in their separate treatises try to put forth convincing proofs and arguments as to their respective positions. In essence, this paper explains the stand of Ahmad and the discoveries and conclusions drawn by the experiment performed by Rosenhan. Culture, creed or religious persuasions unavoidably are crucial to the behavior of people which may be the benchmarks with which people base their actions, decision making and choices (Navada, 2009). II. CHAPTER 2 SUMMARY AND ANALYSIS The following questions will help the reader and student to make objective judgments on several key issues regarding their outlook on issues. The idea is that deviance according to society’s dictates can and will make or break certain ways of living, probably leading even to the annihilation of a number of people as the perpetrators might perceive their victims. Ahmad appears brilliant as to how he pursued the arguments concerning the validity of the West’s allegations about who are terrorists. The gist of his article was that the problem with society is that it has no permanent definition of a concept in particular. In the issue of terrorism, when it happened that a group of people or a country deemed another one lesser influential in terms of politicking, then the more influential or powerful a person is, the more he or his group sets the tone of morality and ethics: what is moral and ethical hinge on the degree of greed and selfishness of individuals. Rosenhan shows that being insane cannot be actually determined by whatever instrument or tool, or by what is dictated as the â€Å"normal curve. † The kind of study he made was an in-depth one and brings reality check to the people seriously involved in mental illness and restoring health. There were many observations that indeed were valid including the fact that grave responsibility lies with the head of these hospitals or organizations whose modelling or example mean death or life, recovery or real insanity for the individual patient. 1. Ahmad’s Article The point of view of Ahmad (1998) succinctly described in his article Terrorism: Theirs and Ours` must be read with as much as the removal of colored â€Å"glasses† which may be a hindrance as to getting this author’s point of view. It means that filtering his ideas through one’s personal biases and perspective may not be a very good idea at all. Rather, a Jewish person with his own arguments should probably pretend first that he is at the side of the writer and later take on his identity and worldviews (Ahmad, 1998). What is the author’s point in writing the paper? Ahmad simply states that terrorism depends entirely on who’s benefited by the action especially in grand scale (Ahmad, 1998). In the case of Palestine and Israel, and on the world’s stage, terrorism cannot be ascribed as such for as long as the West such as the United States remains in such a lofty position as a superpower. Their might and clout spell dominion and their own definition of what terrorism. Contemporary milieu shows that since the Palestinian people are not on the American side according to Ahmad, then this particular group of people has no say; and whenever they take up arms, it is not termed as a nationalistic campaign. Rather, it is terrorism. Ahmad also meant that America and its relationship to influential nations can be considered farce and the display of concern as charade (Ahmad, 1998). How does the author prove his point? The use of logic and/or deductive reasoning was how the author Ahmad tried to persuade his audience (Ahmad, 1998). What evidence do they use to prove their point? Ahmad saw to it that archival evidence supports his arguments well. He utilized the news and editorial clips and other sources to put forth the allegations that during the times that Israel was not yet a State, Jewish uprisings were acceptably known as terrorism. Evidences from print communications then turned around which made Palestinian revolts as works of terrorists (Ahmad, 1998). What do their findings say about deviance and society in general? Ahmad’s arguments simply posited that deviance is dictated by politics and power (Navada, 2009; Ahmad, 1998). It is the fact that in any given society, the ideology that permeates is one that is held by those in positions of authority, wealth and power. In the case of the existence of the Jewish State or that of the Palestinian identity, he argues that in their respective â€Å"reigns† these two races the emergence of the term terrorism is defined by the point of view of each. When the Palestinians were occupying the place, Jewish reformers or the Jewish desire for a country represented a threat and was described as terrorism; their leaders, called terrorists. Deviance, normality, or abnormality are terms inherently critical to society as the definition of the terms rests on the people governing a particularly society or institution. It is probably correct to think and draw conclusions that Mr. Ahmad is right concerning this point of view (Ahmad, 1998). However, it is entirely another thing when terror continues to be wrought in various places of the world by the vast network established by people of similar persuasions. It would be entirely simplistic to think along strictly along the line of thought that Mr. Ahmad was thinking (Ahmad, 1998). The world of humans is oftentimes unpredictable, changing and wondrously exciting. However, when these attributes become extremely bizarre and painfully detrimental, humans become sick and worried about to what extent can other humans afford to inflict harm against them. Suicide bombing is, if not the most, one of the most gruesome acts anybody can commit. It is outright crazy and stupid. One must be beside the normal to be entertaining such a thought in mind. Ironically, fanatics who have committed and attempted suicide bombings in the past, were deemed normal until the day when the execution of their ultimate plans were made public whether foiled or completed. People who are afflicted with mental disorder may, as other people, travel for the same reasons – vacation, visiting friends or relatives, business, recreation, and sometimes for religious or spiritual focus (Miller & Zarcone, 1968). Others indeed may travel for reasons other than the normal – for reasons triggered by malformed mental state such as the men who carried out the 911 attack of the Twin Towers in New York. Along the 911 attack, suicide bombing through aircraft came to prominence resulting in the stirring of the awareness among the international public of the fact that the regular traveller might not be that â€Å"regular† anyway. It is probable that some of them are driven by excessive anger or motivated by utopic hope as taught in the communities wherein they have pledged their life allegiance (Silke, 2003). 2. Rosenhan research What is the author’s point in writing the paper? Rosenhan’s breakthrough (1973) in mental institutions was a very interesting and inexplicably raw to the minds of figures or people who are in helping profession (Rosenhan, 1973). It is critical and contributes a sensitive fibre to a huge institution that caters to mental illness. There may be loopholes as to how the experiment was carried out including ethical issues to human participation but the results and the procedures were â€Å"loudspeakers† and are considered significant to the idea of labelling and the diagnosis of the mental illness (Rosenhan, 1973). How does the author prove his point? Rosenhan proved his point by direct and firsthand experiences of people who were participants in the study (Rosenhan, 1973). What evidence do they use to prove their point? With the thorough handling of data derived from these individual participant’s observations, he made generalizations and conclusions as to the state or condition of the Mental Institutions, the capabilities and efficiency of Mental Health Professionals were in question. His findings which were consistent to a large extent with many of his volunteers’ observations push the issue of proper diagnosis and labelling, use of diagnostic criteria, the abilities and qualifications and work ethics of people practicing in the mental health field to the fore and pose as challenge to the kind of profession being handled here (Rosenhan, 1973). What do their findings say about deviance and society in general? Specific items observed especially important to making generalizations in the discipline include the length of time that nurses, attendants and most importantly, the psychiatrists and psychologists spend with patients. By empirical evidence criterion alone, the practice drastically falls short on this aspect. In the area of diagnosis and subsequent intervention measures, the initial assessments, description aspect play a major role hence can never be relegated to a minor place in the practice. Mental illness then or deviance for that matter hinges on many issues brought out in the experiment (Rosenhan, 1973; Navada, 2009). III. REFERENCE PAGE Ahmad, Eqbal (1998). `Terrorism:Theirs and Ours. ` Accessed June 13, 2009 online at http://www. sangam. org/ANALYSIS/Ahmad. htm Gordon, Harvey, Mike Kingham, Tony Goodwin (2004).. Air travel by passengers with mental disorder. Psychiatric Bulletin 28:295-297. The Royal College of Psychiatrists. Jourad, Sydney (1963). Personal Adjustment. 2nd Ed. New York: MacMillan Company. Navada, Marianne Ryan-Go (2009). Principles of Sociology; Chapter 8, pp. 1-4. Accessed June 13, 2009 online at http://book. gonavada. com/html/Chapter8. html Rosenhan, David (1973). `On Being Sane in Insane Places. ` Accessed June 13, 2009 online at http://www. walnet. org/llf/ROSENHAN-BEINGSANE. PDF Silke, A. (2003). The psychology of suicide terrorism. In Terrorists, Victims and Society (ed. A. Silke), pp. 93 -108. Chichester: Wiley. Tiffin, Joseph and Ernest McCormick J. (1958). Industrial psychology. Englewood Cliffs, New Jersey: Prentice Hall, Inc.

The Death Of Dreams English Literature Essay Essays

The Death Of Dreams English Literature Essay Essays The Death Of Dreams English Literature Essay Essay The Death Of Dreams English Literature Essay Essay his every moves show the desire to go the certain figure. So this playing makes him so unnatural and unreal. When Nick met Gatsby at the first clip, this clumsiness showed. Sometime before he introduced himself I d acquire a strong feeling that he was picking his words with attention ( 40 ) And when Gatsby confess his yesteryear to Nick which was perfectly non-sense, his words are unnatural. Nick says he looked at me sideways-and I knew why Jordan Baker had believed he was lying. He hurried the stage educated at Oxford or swallowed it, or chocked on it, as though it had bothered him before. And with this uncertainty, his whole statement fell to pieces, and I wondered if there was nt something sinister about him after all. ( 42 ) The confession was all prevarication, and Gatsby was non good at lying which makes Nick to detect at the early topographic point. After Nick know the truth that Jay Gatsby was invented by James Gats. So if was James Gats, at least true relationship with Nick was possible and they will portion personal connexion. However, as it was Jay Gatsby which was merely semblance of James Gats, the true relationship was neer built. Furthermore, non merely the relationship with other character but besides the relationship with his true and merely love, Daisy was built on the sham. Though Gatsby attempts to convert others that everything he does is for Daisy and he is ever willing to give himself for her. However, this loving relationship is besides built on his bogus belief. He convinced himself that he love Daisy, but what he truly love is non Daisy, merely an semblance of Daisy. So, the true trust and love could nt do between him and her. 4. Social Background 4.1 America in 1920s 4.1.1 Blooming of philistinism. Horton says that the driving force of America to develop modern civilisation is Idealism and Materialism. Harmonizing to the former ( Turner ) , the greatest individual factor in finding the character of American life has been the democratising consequence of a continually spread outing frontier. The chance of chance for all caused the United States to drive due west, and this enlargement brought the innovator into contact with a crude environment which, while promoting individuality, at the same clip had a grading consequence which tended to wipe out differentiation of birth, societal position and instruction. ( Horton A ; Edward 3 ) Turner argue that in The significance of the Frontier in American history , Frontier of America get and individuality, optimism and idealism in the manner of developing west. In this sense, philistinism was non used in negative signifier in the first topographic point. This was of course followed by infinite opportunity in the land of chance. The one great motive to develop West was made from the belief that as they work, they will acquire. This is the basic thought of philistinism in the first topographic point. However, as clip changed, philistinism became in corrupted manner that merely prosecute affluent life. In the 1920s in the America, which is the chief background of The great Gatsby was the extremum of this philistinism. All significance of the American dream turns into useless and people in this period merely desire to derive more and more wealth. Arthur Mazener describes this period like this. The mid-twentiess were a cockamamie, happy age when everyone was busy get drunk in speakeasies or out of silver-lasks at Yale-Princeton game in the Bowl, or dancing to the pretentiously bad Jazz of Paul Whiteman and George Olson, though no one of any intelligence in the period itself took this facet of its life earnestly ( Mizner 5 ) This cockamamie life of royal household appears in the great Gatsby, particularly when Nick describes about epicurean parties that Gatsby clasp. Not merely the royal people, people in the in-between category of the West besides has this philistinism in their head though they are difficult to accomplish their dream in world. But attempt to copy upper category behaviour is shown by Mrs. Myrtle. A desire of Myrtle to go one like upper category can be shown in the manner she display her flat. The flat was on the top floor-a little dining room, a little sleeping room, and a bath. The life room was crowded to the doors with a set of tape-stried furniture wholly excessively big for it, so that to travel approximately was to stumble continuously over scene of ladies singing in the gardens of Versailles. ( 25 ) Mrs. Myrtle is a adult female who has an matter with Tom Buchanan who is hubby of Daisy. Mrs. Myrtle is from low category whose hubby runs little auto fix store. However, she has great aspiration to travel upper category someday. And this dream makes her to copy upper category where Tom lives, though her circumstance is non a ppropriate to hers. She wants to go hostess like Daisy, and throw party in really little flat. Though there s non adequate topographic points, she keep purchasing excessively big furniture for her flat. Furthermore, when she has party, she invites so many people that there s no topographic point to even stand in her topographic point. These acts show the desire of Mrs. Myrtle to go upper category. 4.1.2 Corruptness of American dream Over the centuries, many immigrants from Europe escaped their state for free and happy lives. They ran from their place from political and the spiritual favoritism which does non the job in the new world-America. They could be whoever they wanted to be in the new universe. In the land of the chance, they can re-start their life. As they work, as they get. This makes the basic thought of American Dream in the first topographic point. The American Dream is a national truth of the United States, which can continue societal mobility by single. In the other words, they can derive affluent and comfy life through difficult working. In the definition of the American Dream by James Truslow Adams in 1931, life should be better and richer and fuller for everyone, with chance for each harmonizing to ability or accomplishment . However, this American dream acquiring changed after America got through World War 1 and 2. Young American merrily get involved in war under the great mean that as the new experience and romantic chance to demo his encourage. However, world was different. As they gone through the barbarian and barbarous war, they come back to their state depressed with sorrow. Those who went through dejecting war started to bask their life with excessive ingestion. At that clip, economic system was roar, and American does nt necessitate to worry about pecuniary job. They get whatever they want. This lead to people stuck into convenience and felicity to philistinism. They enjoyed the life that stuff can give. The Great Gatsby shows this corrupted philistinism which can be shown in every category of society. Lower category yearns to hold wealth, yet those who already have wealth and position are unhappy and dissatisfied with their lives. In the novel, the elitist group displays features of being bored and unmotivated merely like a dead organic structure. The first scene that Nick went into the Tom s house shows the deficiency of energy in upper category. The merely wholly stationary object in the room was an tremendous sofa on which two immature adult female were buoyed up as though upon an anchored balloon. They were both white and their frocks were rending and fliting as if they had merely been blown back in after a short flight around the house. ( 10 ) Daisy and Miss Backer were in the white frock and were motionless. No energy is found in them. Daisy easy acquire bored and seek to happen new thing which lead Tom and Nick go to New York sometimes, but ever they failed to happen exciti ng experience and verve. However, compare to this upper category people, Mrs. Myrtle described as the adult female with verve. Gatsby devoted his life into belonging to the sole group, but he approved that his life was unhappy by killing himself. So, though upper category has everything they want, they neer get happy but acquire bored with morally corrupted atmosphere. Willy besides lived in the period when the significance of American dream changed as A limitless desire of material wealth . He adds more value on that which is the popularity. For him, American dream besides means being a celebrated figure in the society. This is non the profound job that should be defined as corrupted dream. However the chief ground that his dream defined as corrupted American dream is that the ground of accomplishing his dream is driven non from his inner head but from others. He merely wants to demo off his popularity and wealth to others and acquire satisfaction by comparing them to himself. Furthermore, He justifies what he does to accomplish his end. He neglects his life of boy, how they think and which life they want to populate were non the affair for Loman. He destroys the religion for his married woman by holding matter with secretary. All the immoral things he made were justified by his strong belief of dream. 4.2 Hierarchy in society- Invisible wall to travel upper category American ever represented as the universe of freedom, the society with tremendous chance. However this is non ever true when you look deep inside it. The great Gatsby and decease of a salesman shows the bound of traveling upper category, there s unseeable war that makes people to travel upper degree. Willy spends his life clip to acquire affluent and popular. Traveling upper degree was his life-longed dream. The tragic terminal comes from the fact that he was merely a common adult male. Harmonizing to Joseph Odd Hruth, the tragic destiny of Willy was made by the society. Willy Loman is the victim of an unfair competitory society. He was foremost corrupted by the false ideals and so exploited by those more pitiless than he. Society made him what he was and in a better society his destiny would hold been better ( Joseph 328 ) This is the mistake of Willy small, and the existent ground why he failed can be blamed that of the society. System of society is non appropriate for Willy to accomplish his dream. There s a certain restriction for him to travel upper, and this makes Willy s life wretchedness. Miller argues that tragic affair occurs, because of that fact that Willy was merely a common adult male. I believe that the common adult male is as disposed topic for calamity in its highest sense as male monarchs were. On the face of it this ought to be obvious in the visible radiation of modern psychopathology, which bases its analysis upon authoritative preparation, such as the Oedipus and Orestes composites, for cases, which were enacted by royal Begins but which apply to everyone in similar emotional state of affairs. ( Miller 1 ) Miller thinks the factor that makes him the tragic hero is societal background of him which makes difficult to common adult male to mount the ladder. In the Death of a salesman, Willy do anything to go successful salesman. He become immoral as he become more like a successful salesman in his filed. He starts to hold inappropriate relationship with secretary. Social success leads him to moral corruptness. However, though he devoted his life into mounting societal ladder to travel upper degree, he failed. There s unseeable war above his manner in this societal ladder. This defeat makes him so depressed that he had no pick but putting to death himself. The Great Gatsby shows the unseeable wall to travel upper category in society by demoing Mrs. Myrtle life and that of Gatsby. Gatsby and Mrs. Myrtle has in common that they both from working category but hankering to belong upper category. And they besides found some to take them to upper universe, for Gatsby that cat is Wolfsheim who made him rich. Mrs. Myrtle besides found Tom who can assist her to travel upper category, nevertheless, she failed to accomplish that end. The attempt of lower category to travel upper but punished by society is clearly shown in the life of Mrs. Myrtle. She lives in vale of ashes where represent of poorness. She was besides secret lover of Tom. This lady attempts to utilize Tom to do her belong to his societal statue. Though she now lives with hubby who does nt hold any power or energy in himself, she possesses verve. Unfortunately for her, she chooses Tom, who treats her as a mere object of his desire. Tom was attracted by her in physical manner and love ca nt be shown between them. There s all about desire, desire of Myrtle to travel upper category by Tom s wealth and desire of Tom to hold her organic structure. As Myrtle want better life and attempts to acquire wealth, she eventually die of the auto accident which Daisy was thrusts. In this scene, a clear deduction can be found. Daisy who represents the lady in the upper category prevents Myrtle to acquire into her category. So Myrtle s verve and energy ca nt be used to acquire into upper category. This defeat of dream is shown in the description of Myrtle s decease organic structure. The oral cavity was broad unfastened and ripped a small at the corners, as though she had chocked a small in giving up the enormous verve, she had stored so long ( 108 ) Though individual in the low category slightly achieve his dream, there s still strong restriction that he can be entirely become the portion of upper category. This is shown by Gatsby s instance. He achieves wealth by himself and now he can afford to hold the most epicurean party in the town. However, he ca nt affect in royal category. Peoples who invited into his party ever look down on him and has suspicious of his wealth. Even before Gatsby turns out to make illegal concern to gain money, Tom and other invitees of Gatsby s party ever susurrations about his wealth and background. Furthermore, the topographic point where Gatsby live and apparels he wears shows the clumsiness to go the elect category. He wears excessively dressy suits and colourful apparels which Tom normally makes merriment of. Ann though Gatsby ain tonss of old-timer books which were perfectly existent one, these are clean and orderly like no 1 of all time touched before. This shows that though he imitates behaviours of category he want to belong, he got leery of his individuality. Finally, every his secret is revealed, people around him apart, and even the love of his life ran off from him. Daisy who represents of his desire to travel upper category ran off to her universe, and Gatsby lost everything including her and his dream. So last thing he made was merely decease. 5. Why American dream failed? Death of a salesman and The Great Gatsby shows the corruptness of American dream in early 20th by demoing two ordinary men- Jay Gatsby and Willy Loman. Both are victims of society which has unseeable but clear wall to forbid them to accomplish their dream. Though first thing to fault their failure of accomplishing dream goes to the corrupted society, characters themselves besides have job. Gatsby and Willy misunderstood significance of American dream. Gatsby says all his attempts are made to hold his loving lady Daisy, which turns out the faith belief of him. He merely wants to warrant all the immoral behaviours he made to acquire rich by concealing romantic narrative. He even deceives himself that Daisy is the lone one intent which lead him to hold false belief that Daisy besides waited for him to salvage her from Tom s universe. This is perfectly non true, and after recognizing this belief was false, Gatsby has no longer ground to populate. Willy besides has incorrect thought of American dream, for him American dream is all about acquiring rich and popular. This mistake makes his life wretchedness. He ca nt acquire satisfaction from his ordinary life and happen felicity from his household. Family was mere object to fulfill his dream for Willy. And this thought finally made all the struggles between him and his boies, and eventually leads him to kill himself. As lone thing he has was this false belief, he tries to convert himself that though he is non profitable, he is still popular among other. However, this belief turns out non true at the terminal of the scene that there s no 1 came to his funeral. So, to reply the inquiry I made in the first portion of this study, Why these work forces failed to accomplish their American dream , two facets need to be considered. Their failure was consequence of corrupted society which neer allows them to accomplish their dream and distorted thought of American dream of these work forces. Work cited A. Primary Beginnings F. Scott Fitzgerald, The Great Gatsby, Charles Scribner s Sons, April 10 1925. Print Arthur Miller, Death of a salesman, Morosco Theatre New York City, 10 February 1949 B. Secondary Beginnings Moon Sun-Jung. Death of a Salesman and Modern Tragedy: Revisited ( 2005 ) . Surveies on English Language A ; Literature, P5 Rod W. Horton and Herbert N. Edwards ( 1967 ) , Backgrounds of American Literary Thought, P3 Arthue Mizner, Introduction in F. Scott Fitzerald: A aggregation of Critical Essay, Englewood Cliffs: Prentice-Hall, 1963, P5 Joseph Wood Krutch, The American Drama Since World War 2, New York: George Braziller, 1978, P 328 Arthur Miller, Tragedy and the common adult male, New York Times, 1949 Fen 27, Chapter 2 P1

Absolute Beginner English Telling Time

Absolute Beginner English Telling Time Telling the time is a basic skill that most students will eagerly acquire. You will need to take some sort of clock into the room. The best clock is one that has been designed for teaching purposes, however, you can also just draw a clock face on the board and add various times as you go through the lesson. Many students might be used to a 24-hour clock in their native culture. To begin telling time, its a good idea to just go through the hours and make students aware of the fact that we use a twelve-hour clock in English. Write the numbers 1 - 24 on the board and the equivalent time in English, i.e. 1 - 12, 1 - 12. It is also best to leave out. a.m. and p.m. at this point. Teacher: (Take the clock and set it to a time on the hour, i.e. seven oclock) What time is it? Its seven oclock. (Model what time and oclock by emphasizing what time and oclock in the question and response. This use of accenting differing words with your intonation helps students learn that what time is used in the question form and oclock in the answer.) Teacher: What time is it? Its eight oclock. (Go through a number of different hours. Make sure to demonstrate that we use a 12-hour clock by pointing to a number above 12 such as 18 and saying Its six oclock.) Teacher: (Change the hour on the clock) Paolo, what time is it? Student(s): Its three oclock. Teacher: (Change the hour on the clock) Paolo, ask Susan a question. Student(s): What time is it? Student(s): Its four oclock. Continue this exercise around the room with each of the students. If a student makes a mistake, touch your ear to signal that the student should listen and then repeat his/her answer accenting what the student should have said. Part II: Learning a Quarter to, Quarter Past and Half Past Teacher: (Set the clock to a quarter to an hour, i.e. quarter to three) What time is it? Its a quarter to three. (Model to by accenting to in the response. This use of accenting differing words with your intonation helps students learn that to is used to express time before the hour.) Teacher: (Repeat setting the clock to a number of different quarters to an hour, i.e. quarter to four, five, etc.) Teacher: (Set the clock to a quarter past an hour, i.e. a quarter past three) What time is it? Its a quarter past three. (Model past by accenting past in the response. This use of accenting differing words with your intonation helps students learn that past is used to express time past the hour.) Teacher: (Repeat setting the clock to a number of different quarters past an hour, i.e. quarter past four, five, etc.) Teacher: (Set the clock to half past an hour, i.e. half past three) What time is it? Its half past three. (Model past by accenting past in the response. This use of accenting differing words with your intonation helps students learn that past is used to express time past the hour, specifically that we say half past an hour rather than half to an hour as in some other languages.) Teacher: (Repeat setting the clock to a number of different halves past an hour, i.e. half past four, five, etc.) Teacher: (Change the hour on the clock) Paolo, what time is it? Student(s): Its half past three. Teacher: (Change the hour on the clock) Paolo, ask Susan a question. Student(s): What time is it? Student(s): Its a quarter to five. Continue this exercise around the room with each of the students. Watch out for students using oclock improperly. If a student makes a mistake, touch your ear to signal that the student should listen and then repeat his/her answer accenting what the student should have said. Part III: Including the Minutes Teacher: (Set the clock to a minutes to or minutes past the hour) What time is it? Its seventeen (minutes) past three. Teacher: (Change the hour on the clock) Paolo, ask Susan a question. Student(s): What time is it? Student(s): Its ten (minutes) to five. Continue this exercise around the room with each of the students. Watch out for students using oclock improperly. If a student makes a mistake, touch your ear to signal that the student should listen and then repeat his/her answer emphasizing what the student should have said.

Reaction Essay Lab Report Example | Topics and Well Written Essays - 1500 words

Reaction Essay - Lab Report Example He argues that reconstructing the informants’ perceptions of the fieldworker as, variously, academic hustler, ‘nigger just like us’ and ‘Arab’ – can aid the researcher in determining patterns of structure and meaning among the individual, group, and/or community under study. He intended his article therefore to reflect on informants’ construction of his subsumption within a field of social relations in which the ‘hustle’ was an overriding organizing standard. To compare this article now with another article entitled â€Å"Personal Safety in Dangerous Places† by Terry Williams is to see first what the latter author is saying about. Williams introduced his work by saying that personal safety during fieldwork is seldom addressed directly in the literature. He narrated a fact drawn from his many prior yeas of ethnographic research and from field experience while studying crack distributors in New York City, where the authors provided a variety of strategies by which ethnographic research can be safely conducted in dangerous settings. He explained that by protecting an appropriated demeanor, ethnographers can seek others for protector and locator roles, routinely create a safety zone in the field, and establish compatible field roles with potential subjects. Terry Williams (1992) therefore intended of his article to provide strategies for avoiding or handling sexual approaches, common law crimes, fights, drive-by shootings, and contact s with the police. He found out that when integrated with other standard qualitative methods, ethnographic strategies help to ensure that no physical harm comes to the field-worker and staff members. He added that the presence of researchers may actually reduce (and not increase) potential and actual violence among crack distributors/abusers or others present in the field setting (Williams, 1992). In short what he was saying was

Yacht Management Term Paper Example | Topics and Well Written Essays - 750 words

Yacht Management - Term Paper Example The management company also offers yacht laid out solutions to the owner.In this case, the yacht owner may approach another company in case the services provided do not satisfy him or her. Managing a yacht is not an easy task, the manager needs to be ready to face many challenges when managing the ship. The manager should understand that the management of a 2900 ton yacht incorporates several tasks. Yacht management is an important part of the management, in general; the yacht managers accept the commission given by the owners to engage in the overall act of managing the yacht. The yacht manager should comply with the technical management, crew management, and business management, yacht managers should understand that their jobs are based on the trust relationship. The managers of the yachts should always ensure that they satisfy the yacht owners and the customers by providing the highest quality, economic and environmental friendly management and operation and also safety. In order to ensure the best yacht management, the manager should adapt the best mechanisms of crew management for private yachts and passenger yachts and the full management. In order to ensure there is satisfaction of the consumers then the manager needs to preserve the yacht value. The manager must ensure the customers and the owners of the yacht receive services that are comprehensive, tailor-made and of the highest quality. The ship managers main tasks are to ensure there is continuous technical support from the staff, providing the best practices in terms of continuous improvement if procedures and all the activities. Interims of crew management, the manager, should ensure that the crew is the most important asset of the yacht and that they should ensure the yacht is safe, and the operations run smoothly. The main best mechanism that a manager can adapt to ensure the maintenance of