Sunday, May 24, 2020

The Scarlet Letter By Nathaniel Hawthorne - 997 Words

For my individual book, I read the scarlet letter by Nathaniel Hawthorne. Hawthorne got the idea for the book The Scarlet Letter when he worked in a publishing house and discovered a scarlet A along with some documents. The Scarlet Letter is a story about Hester Prynne and how she lives with her sin of adultery. From this sin she got her daughter Pearl. Pearl is somewhat of a minor character in the book, but obviously a very important one. Throughout the book people try and find out who is pearl’s father, who is revealed in the end. Pearl was born when Hester was still in prison. It is assumed that Hester was put in prison when her pregnancy started to show. There is not much to really say about Pearl in the beginning because she was still a baby. When Pearl was three People in town started talking about her and her mother. They said that Hester wasn’t a fit mother, and should have Pearl taken away. Hester was alarmed and rushed to the governor s mansion to try and conv ince the leaders to let her keep Pearl. The leaders decided to ask Pearl religious questions to decide if she was being raised right. When Pearl was asked the questions, she acted like she didn’t know them, even when she did. This shows that she was stubborn from an early age. This was probably from being isolated from others. At one point, Pearl is around other children and it shows how odd she really has grown up to be. She is mean to the other children, and it seems that she has no interest in actuallyShow MoreRelatedThe Scarlet Letter By Nathaniel Hawthorne1242 Words   |  5 PagesLYS PAUL Modern Literature Ms. Gordon The Scarlet Letter The scarlet letter is book written by Nathaniel Hawthorne who is known as one the most studied writers because of his use of allegory and symbolism. He was born on July 4, 1804 in the family of Nathaniel, his father, and Elizabeth Clark Hathorne his mother. Nathaniel added â€Å"W† to his name to distance himself from the side of the family. His father Nathaniel, was a sea captain, and died in 1808 with a yellow fever while at sea. That was aRead MoreThe Scarlet Letter By Nathaniel Hawthorne960 Words   |  4 Pages3H 13 August 2014 The novel, The Scarlet Letter, was written by the author Nathaniel Hawthorne and was published in 1850 (1). It is a story about the Puritan settlers of the Massachusetts Bay Colony, set around 1650 (2). The story is written in the third person with the narrator being the author. The common thread that runs through this novel is Hawthorne’s apparent understanding of the beliefs and culture of the Puritans in America at that time. But Hawthorne is writing about events in a societyRead MoreThe Scarlet Letter, By Nathaniel Hawthorne919 Words   |  4 Pagessymbolism in Nathaniel Hawthorne’s â€Å"The Scarlet Letter†. Symbolism is when an object is used in place of a different object. Nathaniel Hawthorne is one of the most symbolic writers in all of American history. In â€Å"The Scarlet Letter†, the letter â€Å"A† is used to symbolize a variety of different concepts. The three major symbolistic ideas that the letter â€Å"A† represents in Nathaniel Hawthorne’s â€Å"The Scarlet Letter† are; shame, guilt, and ability. In Nathaniel Hawthorne’s â€Å"The Scarlet Letter†, the firstRead MoreThe Scarlet Letter By Nathaniel Hawthorne1397 Words   |  6 PagesFebruary 2016 The Scarlet Letter was written by Nathaniel Hawthorne in 1850 which is based on the time frame of the Puritans, a religious group who arrived in Massachusetts in the 1630’s. The Puritans were in a religious period that was known for the strict social norms in which lead to the intolerance of different lifestyles. Nathaniel Hawthorne uses the puritan’s strict lifestyles to relate to the universal issues among us. The time frame of the puritans resulted in Hawthorne eventually thinkingRead MoreThe Scarlet Letter By Nathaniel Hawthorne999 Words   |  4 Pages Nathaniel Hawthorne is the author of the prodigious book entitled The Scarlet Letter. In The Scarlet Letter, Hester Prynne commits adultery with Reverend Arthur Dimmesdale. Her husband, Roger Chillingworth, soon finds out about the incident after it becomes clear that she is pregnant. The whole town finds out and Hester is tried and punished. Meanwhile, Roger Chillingworth goes out then on a mission to get revenge by becoming a doctor and misprescribing Dimmesdale. He does this to torture DimmesdaleRead MoreThe Scarlet Letter, by Nathaniel Hawthorne1037 Words   |  5 Pagesthat human nature knows right from wrong, but is naturally evil and that no man is entirely â€Å"good†. Nathaniel Hawthorne, author of the classic novel The Scarlet Letter, believes that every man is innately good and Hawthorne shows that everyone has a natural good side by Hester’s complex character, Chillingworth’s actions and Dimmesdale’s selfless personality. At the beginning of the Scarlet Letter Hester Prynne is labeled as the â€Å"bad guy†. The townspeople demand the other adulterer’s name, butRead MoreThe Scarlet Letter By Nathaniel Hawthorne1517 Words   |  7 PagesNathaniel Hawthorne composes Pearl as a powerful character even though she is not the main one. Her actions not only represent what she is as a person, but what other characters are and what their actions are. Hawthorne makes Pearl the character that helps readers understand what the other characters are. She fits perfectly into every scene she is mentioned in because of the way her identity and personality is. Pearl grows throughout the book, which in the end, help the readers better understandRead MoreThe Scarlet Letter, By Nathaniel Hawthorne1488 Words   |  6 Pages In Nathaniel Hawthorne’s novel The Scarlet Letter, the main character, Hester Prynne, is a true contemporary of the modern era, being cast into 17th century Puritan Boston, Massachusetts. The Scarlet Letter is a revolutionary novel by Nathaniel Hawthorne examining the ugliness, complexity, and strength of the human spirit and character that shares new ideas about independence and the struggles women faced in 17th century America. Throughout the novel, Hester’s refusal to remove the scarlet letterRead MoreThe Scarlet Letter By Nathaniel Hawthorne1319 Words   |  6 PagesPrynne and Arthur Dimmesdale are subject to this very notion in Nathaniel Hawthorne s The Scarlet Letter. Hester simply accepted that what she had done was wrong, whereas Dimmesdale, being a man of high regard, did not want to accept the reality of what he did. Similar to Hester and Dimmesdale, Roger Chillingworth allows his emotions to influence his life; however, his influence came as the result of hi s anger. Throughout the book, Hawthorne documents how Dimmesdale and Hester s different ways of dealingRead MoreThe Scarlet Letter By Nathaniel Hawthorne1714 Words   |  7 PagesSome two hundred years following the course of events in the infamous and rigid Puritan Massachusetts Colony in the 1600s, Nathaniel Hawthorne, descendant of a Puritan magistrate, in the 19th century, published The Scarlet Letter. Wherein such work, Hawthorne offered a social critique against 17th Massachusetts through the use of complex and dynamic characters and literary Romanticism to shed light on said society’s inherent contradiction to natural order and natural law. In his conclusive statements

Monday, May 18, 2020

The Threat Of The Islamic State - 971 Words

In recent years, ISIS has been breaking out everywhere instilling fear into people all around the world. In recent events, they attacked Brussels, Istanbul and Paris killing a large amount of people. The major thing that we have to remember is to not fear the Islamic State. They only way we can defeat them is if we show no fear of them. Is it said to believe that many people like the Iraqi government’s discriminatory policies against Sunnis, Bashar al-Assad’s suppression of secular Syrian protesters, President Bush’s invasion of Iraq and the US War on Terror, President Obama’s lack of leadership and the early US withdrawal from Iraq, the Iran-Arab rivalry in the region, and even the Israeli-Palestinian conflict are the reason that the Islamic State has risen against the rest of the world. All of the groups listed above could be the cause of all this, but researchers have not effectively found the main cause for all of this. In the next pages of this resear ch, I’m going to look further into the cause of ISIS, researching different contributing factors and actors involved in all of this. The Islamic State is a growing problem for everyone all around the world. This terrorist group has been growing as the years go on. The U.S. Code of Federal Regulations defines terrorism as the unlawful use of force and violence against persons or property to intimidate or coerce a government, the civilian population, or any segment thereof, in furtherance of political or social objectivesShow MoreRelatedIslamic Fundamentalism : The Threat Of The Long Term Hostility Involving The United States And Iran894 Words   |  4 PagesIslamic fundamentalism has been the cause of the long-term hostility involving the United States and Iran. However, there are other substantive causes of this disagreement that have existed for a long time in the history of both countries. NATO (North Atlantic Treaty Organization), which is a military organization that is made up of countries from North America and a reasonable part of Europe, was established to enhance global security and peace (Cottam 1988, p.18). This has also been a great issueRead MoreThe Islamic State Of Iraq And Syria1647 Words   |  7 Pages The Legend on Modernist Terrorism The radical Islamic terrorist organization, recently re-titled â€Å"the Islamic State†, has existed under several names since the 1990s. Its history is an epic of how modern terrorism progressed from a religious and political ideal into an obliterating cult. The Islamic State of Iraq and Syria (ISIS) is a properly-armed group that is a threat to the global security. ISIS, whose merciless members delight in murdering innocent people, must be destroyed beforeRead MoreIs The Threat Of International Security?1141 Words   |  5 PagesIs ISIS a threat to international security? ISIS is a threat to international security because they attack, murder, torture and slaughter innocent people, villages and cities. ISIS sees itself as the Islamic Caliphate and controls lots of land in western Iraq and eastern Syria. They also pledge allegiance from different radical Islamic groups around the world. ISIS started from U.S. invasion of Iraq in 2003. Saddam Hussein fighters were l eft without a job, and they were furious. Al Qaeda choseRead MoreIslamic Extremism Is Becoming A Global Matter1605 Words   |  7 PagesSince Islamic extremism is becoming an alarming concern within countries, there has been an increase in the prejudice against Muslims. Data received from United States citizens represent a concern of Islamic extremism that went from 36 to 53 percent, whereas in Europe, the average increase was 27 percent (Poushter, 2015). This exemplifies the idea of Islamophobia. To fully comprehend how attitudes toward the Islamic religion have changed in the past decade, one must consider the history of IslamRead MoreThe Islamic State Of Iraq And Syria1592 Words   |  7 Pages The radical Islamic terrorist organization, recently re-titled â€Å"the Islamic State,† has existed under several names since the 1990s. Its history is an epic of how modern terrorism progressed from a religious and political ideal into an obliterating cult. The Islamic State of Iraq and Syria (ISIS) is a properly-armed group that is a threat to the global security. ISIS, whose merciless members delight in murdering innocent people, must be destroyed before its fanatical followers carry out furtherRead MoreThe Philippines : A Modern Age1597 Words   |  7 PagesCentury has been a tumultuous time in the Philippines. Since being relinquished to the United States of America in 1898 following the Spanish-American War there have been several quests for a free and independent Philippines, which was finally granted on July 4 1946. Since that time there have still been military coups and threats from Islamic groups attempting to turn parts of the Philippines into an Islamic nation. In addition, the location of the Philippine islands places them in the typhoon beltRead MoreIsis And The Islamic State1527 Words   |  7 Pagespeople want to understand what is ISIS and where did they come from. The acronym ISIS, in English, stands for Islamic State in Iraq and Syria, but in Arabic it stands for   The Islamic State in Iraq and Ash-Sham.   It is also   known as ISIL, because sometimes Syria is replaced with the term the Levant. ISIS is a radical  Sunni  Muslim organization  whose  aim  is  to  restore  an  Islamic State, or caliphate, in the  region  encompassing Syria, Lebanon, Israel, Jordan, the Palestinian territories and  southeastern  TurkeyRead MoreHow Great Was the Impact of the Rise of Religious Fundamentalism in the Middle East on Regional Security from 1970 to 2000?1011 Words   |  5 Pagesreligious fundamentalism in the Middle East mostly had a negative impact on regional security from 1970 to 2000. There were many reas ons for the rise and it was mainly due to the Islamic fundamentalism as they were described as a turning point. Regional security refers to the security concerns and well being of the regional states in the Middle East. Religious fundamentalism was initially caused by the desire to recreate the golden age of the religion and improving the present, yet they were also unwillingRead MoreIslamic Violence And The Islamic State898 Words   |  4 Pages Islamic State Imagine waking up one morning, walking out of your house, and seeing men with rifles walking up and down the streets of your neighborhood. The armed men directing traffic, checking businesses, telling the women how to dress. It would not be a pleasant morning would it? This is what Syria and Iraq have been experiencing with the Islamic sate taking over the two countries. The armed men telling people what to do, inspecting everything, and controlling all the movement is the least ofRead MoreTerrorism : Terrorism And Terrorism1586 Words   |  7 Pageswhere there are so many global threats around us. World is not like heaven. We need to face many problems in our life. We have some global risk also. This year has been a notably rough year. Some of the worst threats make our people more worried. Many researchers and writers are writing about the biggest threats of the world. Several reports are also made to understand the recent global threats. In order to write something about the recent global threats, one word comes to our mind that

Wednesday, May 13, 2020

Sex, Drugs, and Cocoa Puffs by Chuck Klosterman - Free Essay Example

Sample details Pages: 3 Words: 761 Downloads: 2 Date added: 2019/10/10 Did you like this example? According to the author pop culture is mostly depending on the audiences to purchase the products containing it .The makers have it in mind that it is the white people who are going to watch or use the products. A nonwhite consumer of white culture will be not satisfied with the current situation. Similarly, I have watched the show Fresh Off the Boat. Don’t waste time! Our writers will create an original "Sex, Drugs, and Cocoa Puffs by  Chuck Klosterman" essay for you Create order In   Sex, Drugs, and Cocoa Puffs  Ã‚   Klosterman situates pop culture within a larger conversation about race and consumption,   class and use .According to Klosterman   Eddie is the eldest son of Jessica and Eddie feels disgraced and not loved by his family. As it is evident in the show he is not happy when the family moved to Orlando, he is thinking to be desperately belonging to the family (Klosterman). This is because he could somehow feel unsatisfied and unfit in the new society, for instance, we could see that this character feels belonging when he attends school and gets disappointed when he is made fun of having Chinese food. This shows how representative is the people in his new environment. This character feels rejected and not respected. By being a lover of hip hop the only solution to this challenge comes as Eddie is getting inspired by the hip hop music, it motivates him concerning the current situation he is undergoing. For he has a plan to improve change and overcome this situation. According to Klosterman, I   feel that pop culture is failing non white, and those who are not privileged enough to find real ground with the characters in this show. This show is focusing on the issue of race and how the characters take it. Eddie the main character has migrated to Orlando from DC’s China town together with his parents, he loves hip hop. In this show, we can see that immigrant family is experiencing a culture shock as far as it is trying to achieve the American dream. The two character Louis and Jessica are having a conflict when raising their kids and unable to manage the restaurant in the foreign state. Jessica makes sure that their children get the best in school to ensure that there is no much difference between them and the American parents kids. The same approach is made at the restaurant to ensure that they achieve their best. In this show, there is a plan for a family to make new friends in an event Louis is requesting the family members to make new friends. It is somehow not effective to Jessica as she feels not fitting in this society when he gets in an affair with the trophy wife that many people do not respect. As this happens, Eddie is trying the best to familiarize himself and make friends and get recognized by the neighborhood kids.   We as well could see a family rival in the show when Connie Jessica’s sister and her husband visited the family. Huang lies that they are doing well financially, during this time Eddie appreciates being reunited with his cousin who introduced him to the hip-hop later to learn that she has a grudge. According to Kightley, Some of the nonwhite consumer face challenges as they try to fit in the white culture and forget their cuture. We could see that Eddie is experiencing a hopeless life because there is a new video game named after his idol, he goes to work at the family restaurant. Funny enough he is not treated as the son of the owner of the restaurant he has to work because he is in a foreign state his father is making him work for money. Meanwhile, Jessica looks for a job. Culture is much influenced here as we can see in the movie number 4 is bad luck, according to Chinese culture, but Jessica an immigrant sells a   house having an address with 44.   Kightley, explains in the shows how they have lost their culture to fit tin the whitish culture. Eddie challenges racism by running for president in the school despite the white lies. Jessica is getting worried that the family has lost their culture and Chinese identity. I believe that the characters are also convinced that t hey have learned a lot of the American culture. Throughout their life, at Orlando, they have assimilated a lot, and it is their high time to get reconnected with their culture by getting involved in activities strengthening their culture. I think that from the above show the pop culture is connected to race as it is attached to the whites.

Wednesday, May 6, 2020

Speech Devil s Island - 1390 Words

Title: â€Å"Devil’s Island† General Purpose: To inform Specific Purpose: To inform my audience about Alcatraz. Thesis: This morning, I am going to tell you about the purpose of Alcatraz, some of the famous criminals that were sent there, escape attempts, and the living conditions in the prison. Introduction I. Attention Grabber: Have any of you, if you are open to admit it, ever been to prison? A. Well, I have, but not in the way you would think. B. I went voluntarily on a tour and the prison was actually Alcatraz. II. Credibility and Goodwill: I have always been interested in historic landmarks and structures, and Alcatraz has always been on the top of my list. A. Two summers ago, my family and I went on vacation to California, and one of†¦show more content†¦B. But, because of the island was isolated from other land, and because it had ice cold waters and huge waves, they decided it could be used as a place to hold captives of war. 1. A large cell house was built to hold them, and it started out with only twenty-six captives, but came to hold over four-hundred and fifty. 2. But, operational costs eventually became too high, and in 1934, the Army decided to close the prison, and ownership went to the Department of Justice. C. During this time, mobs and gangs were on the rise. 1. Alcatraz became the new home for these criminals, which was a home that no one would ever want live in. 2. It was remodeled and built so that no one could escape, or so they thought, which I’ll get to in a minute. Transition: As I said, mobs and gangs were on the rise, and this led to the imprisonment of some of the most notorious gangsters. II. According the therichest.com, Alcatraz housed the likes of Machine Gun Kelly and probably the most infamous of all, Al Capone. A. Machine Gun Kelley’s favorite weapon was the Thompson machine gun, hence the name Machine Gun Kelly. 1. He became known for kidnapping Charles F. Urschel, who was a business tycoon in the oil business, and he collected a $200,000 ransom, which was close to $3,000,000 today. 2. He was eventually caught and sent to Alcatraz. B. Al Capone was one of the first inmates sent to Alcatraz. 1. He ran theShow MoreRelatedPilgrim s Progress By John Bunyan1528 Words   |  7 Pages1) Pilgrim s Progress by John Bunyan is an infamous Christian allegory and wildly considered to be the first great book of the non-secular English language. After the Bible, it was the most read book for centuries. Bunyan wrote it based on his largely Baptist, often Calvinist theology. This is evident in Pilgrim s Progress through the name choices of the main characters and his conversation with Ignorance regarding reaching the Celestial City. The major points which are total depravity, unconditionalRead MoreThe Tempest By William Shakespeare950 Words   |  4 PagesThe Tempest is a play that seems to be about a group of shipwrecked nobles, when in actuality it is a critique of the destructive effects of one group forcing its ideas on another. William Shakespeare wrote The Tempest in the early 1600’s, a time when England was beginning to assert itself as a superpower by colonizing other countries. In The Tempest Prospero is a callous character who mistreats Caliban, and as a result, Caliban becomes resentful and bitter, but unable to rule himself; ultimatelyRead MoreThe Tempest (Prospero vs. Cali1325 Words   |  6 Pagesgaze, I have chosen instead to concentrate on viewing Caliban as the monster he is portrayed to be, due to other characters that are not human, but are treated in a more humane fashion than Caliban. Before we meet Caliban, we meet Ariel, Prospero#8217;s trusting spirit. Even though Ariel is not h uman either, he is treated kindly and lovingly by his master who calls him #8220;my quaint Ariel.#8221; Caliban, on the other hand, is called a #8220;tortoise#8221; and a #8220;poisonous slave#8221; byRead MorePuritans, Quakers, And Witchcraft1416 Words   |  6 PagesModel of Christian Charity† and had everyone sign an agreement. The agreement consisted of working together when they reached the new world. Finding success in good planning, substantial capital, and political influence back in England. Winthrop s core goal, was simple; to create a society out of a tight knit community of towns that were to be economically, politically, and religiously prosperous. Thereby, being a model to the world by adopting the image to the colony was a â€Å"City upon a Hill†Read MoreComparing Power in The Tempest and Othello1801 Words   |  8 Pagesdivinity of hell, the devil incarnate; it is his facades of honesty, subtle powers of manipulation and personal control over Othell os life that encapsulate his evil ways. This is similar to how Hazlett argues â€Å"Prospero has a devilish ability to craft†. This demonstrates that Prospero and Iago have similar devilish qualities, this associates with power since the devil is controlling, potent and manipulative. Ironically, Prospero’s judgement of Caliban is â€Å"A devil, a born devil, on whose nature NurtureRead MoreWilliam Shakespeare s Tragicomedy The Tempest1935 Words   |  8 Pagesintertextuality to enhance ideas about natural order. Banished to an island, Prospero, the rightful Duke of Milan, conjures up a tempest that brings him his usurping brother, Antonio in an attempt to restore his Dukedom. The play’s amalgamation of tragicomedy and the pastoral genre allows Shakespeare to warn his audience about unbalance, criticising the lavish lifestyle of his Jacobean audience and emphasizing the opportunity of redemption. The island is the setting for this redemption to take place, a nd anRead MoreThe Tempest By William Shakespeare Essay1940 Words   |  8 Pagesof the magical Prospero, Caliban is also noticeably the only known native of the island in which Prospero and his daughter have inhabited since â€Å"their betrayal† a decade plus before. According to Caliban himself (and also Prospero and Ariel), he is the offspring of a witch who’s name is Sycorax. â€Å"Yes, Caliban, her son.† (338, Act I Scene II) Sycorax, along with Caliban, was one of the few natives of the secluded island and was a very powerful witch. Several interpretations of Sycorax are widespreadRead MoreThe Sacredness Of Devils Tower Essay2277 Words   |  10 Pages The Sacredness of Devils Tower GEOG-4563 Bianca Hill 11-15-2016 â€Æ' â€Å"They say that there were children playing in the woods. Eight children- seven sisters and their brother. And the boy was pretending to be a bear and he was chasing his sisters through the woods, and they were pretending to be frightened. And in the course of the game, the boy actually turned into a bear. It was a terrible thing. The sisters, when they saw that, were truly terrified and they ran for their lives, the bear afterRead MoreThe White Man s Burden By William Wordsworth2469 Words   |  10 Pageswhat they should do. â€Å"Half-devil and half-child†, is showing the inferiority between the â€Å"pure† Europeans. â€Å"Patience†, â€Å"veil the threat of terror†, â€Å"check the show of pride†, â€Å"open speech†, â€Å"simple†, â€Å"profit†, and â€Å"gain† are phrases of the whites of having to show restraint. â€Å"Gain†, gives a connotation of accusing satirically towards the non-Europeans. In oth er words, the Europeans believe that they are showing restraint and are able to â€Å"gain† by helping the â€Å"Half-devil†. This next stanza illustratesRead MoreThe Tempest And Ceasire s Play A Tempest2170 Words   |  9 Pages ​Cesarie s version of Shakespeare play The Tempest is a postcolonial response that focuses on the point of view of the enslaved characters Ariel and Caliban. Cesarie emphasizes the racial significant that leads to colonial politics. In cesarie s version the tension between prospero and Caliban are more evident. Caliban is more vocal about his hate for Prospero and is quite aggressive in expressing it. The dynamics between Prospero and Caliban s relationship is imperative in

Acc 300 Exam 2 Study Guide Free Essays

Ch18 Revenue Recognition (when it is realized or realizable, when it is earned) Revenue Recognition at point of sale: (1) Sales with Discounts (2) Sales with Right of Return: Three alternative revenue recognition methods, and recognize revenue only if all of six condition (3) Sales with buybacks (4) Bill and Hold Sales: buyer is not yet ready to take delivery but does take title and accept billing. Revenue is reported at the time title passes if (a) the risks of ownership have passed; (b) the buyer makes a fixed commitment of purchase the goods, requests the transaction be on a buy and hold basis, and sets a fixed delivery date; and (c) goods must be segregated, complete, and ready for shipment. FOB shipping-buyer FOB destination-seller Ch7 Cash and Receivable 1 Cash, cash equivalents, restricted cash and Bank overdrafts: (1). We will write a custom essay sample on Acc 300 Exam 2 Study Guide or any similar topic only for you Order Now Cash equivalents are short-term, highly liquid investment. Ex. Treasury bills, commercial paper and money market funds. (2). Restricted Cash Ex. Petty cash, payroll and dividend funds. Amount is not material, not segregate from cash; amount is material, segregate. (3). Bank Overdrafts: when a company writes a check for more than the amount in its cash account. 2 A/R: (1). Trade receivable: A/R, Notes Receivable. (2). Nontrade receivable: Advances to officers and employees and subsidiaries; Deposits paid to cover potential damages or losses; dividends and interest receivable†¦ (3). Recognition of A/R: (a) Trade discount. (b) Cash (sales) discounts. Companies value and report short-term receivable at net realizable value—the net amount they expect to receive in cash. (Determining NRV need both uncollectible receivables and any returns or allowances) Two methods are used in uncollectible accounts: (1) the direct write-off method (Bad debt expense-debit, Accounts Receivable-credit). (2) Allowance method: NRV, three essential features: (a). estimate uncollectible receivable. (b). Debit estimated uncollectible to Bad Debt Expense and credit them to Allowance for Doubtful Accounts. (c). When companies write off a specific account, they debit actual uncollectible to AFDA and credit that amount to A/R. Companies do not close AFDA at the end of fiscal year. Recovery of an Uncollectible Account: It reverses the entry made in writing off the account. It journalizes the collection in the usual manner. Percentage of sales: sales—Bad Debt Expense; Percentage of Receivable: A/R—AFDA, Ch8 Inventories . Perpetual system: continuously track changes in the inventory account, a company records all purchase and sales of goods directly in the inventory account as they occur. ( Purchase of merchandise for resale or RM for production are debited to inventory rather than to purchase; Freight-in is debited to inventory, Purchase returns and allowances and purchase discounts are credited to inventory; COGS is recorded at the time of each sale by debiting COGS and cred iting Inventory 2. Periodic system: a company determines the Q of inventory on hand only periodically. It records all acquisitions of inventory by debiting the purchase account. The periodic system matches the total withdrawals for the month with the total purchases for the month in applying the LIFO method. In contrast, the perpetual system matches each withdrawal with the immediately preceding purchases. FIFO periodic and FIFO perpetual provide the same gross profit and inventory value. LIFO usually produces a lower GP than FIFO. 3. Basic issues in inventory valuation: (1). he physical goods to include in inventory (who owns the goods: FOB shipping point—Buyer’s at time of deliver; Consignment goods—seller’s; Sales with buyback—seller’s; Sales with high rate of returns—buyer’s, if you can estimate returns; Sales on installments—buyer’s, if you can estimate collectability. (2) The cost to include in inventory (product vs. period cos ts). (3) The cost flow assumption to adopt (specific identification, average cost, FIFO, LIFO, retail) 4. FIFO: in all cases, the inventory and COGS would be the same at the end of the month whether a perpetual or periodic system is used. LIFO: results in different ending inventory and COGS amounts that the amounts calculated under the periodic method. Not allowed under IFRS; LIFO liquidation can suddenly Inc tax liability; ADV: matching—reflect current prices; tax benefits; fewer write downs of Inventory; DIS: lower NI; understate EI Ch9 Inventories: Additional valuation issues 1. A company abandons the historical cost principle when the future utility (revenue-producing ability) of the asset drops below its original cost. Companies therefore report inventories at the lower-of-cost-or-market (a conservative approach to inventory valuation) at each reporting period. Net realizable value is the estimated selling price less reasonably predictable costs of completion and disposal (net selling price). A normal profit margin is subtracted from that amount to arrive at net realizable value less a normal profit margin. The general LCM rule is: a company values inventory at the LCM, replacement cost with market limited to an amount that is not more than NRV (upper, ceiling) or less than NRV less a normal profit margin (lower, floor). The designated market value is the amount that a company compares to cost. It is always the middle value of three amounts (replacement cost, NRV and NRV less a normal PM). Assumption A: Computes a cost ratio after markups (and markup cancellations) but before markdowns. One approach use only assumption A. It approximates the lower-of-average-cost-or-market. We will refer to this approach as the conventional retail inventory method or the LCM approach. It also provides the most conservative estimate of EI. How to cite Acc 300 Exam 2 Study Guide, Essay examples

Components of Debates free essay sample

They can be in the area of academic study such as writing or action. Experiments, surveys or content analyses or they can be in the area of public debate, c. An example would help here: etc. L. In the Deficit model of writing one first Identifies some unresolved Issue or need and them attempts to improve, solve or resolve a situation. Ii. Key here is the phrase Resolve. Ill. This is why we use Resolutions in our debates! Things are evident: l. You must clearly state what your resolution is! D. As part number of II.You must clearly Tate what Is bad/harmful/Len need of fixing or a need that has not been met or addressed You clearly Justify why one should care lb. You must demonstrate the significance of an issue v. You must lay out some framework to address what you have identified as a need or problem v. We will write a custom essay sample on Components of Debates or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page You must address the need cited vii. You must show the importance/advantage of your work! 2. Applying the Deflect Model to the world of 112 Debate 3. When constructing your brief, the following are Important terms or Issues to be aware of. A. The Affirmative has the Burden of Proof and must provide a Prima Facie easel . They must prove their case beyond a reasonable doubt lie. It must stand on its own among reasonable people: At Face Value or On Its Own. B. Always start by giving a Pithy c. Formally state your Resolution Attention Getting Device! D. Move next to giving a clear Justification of the Debate! I. Justify (Not Justine Timberline) why we should even care given all of the other things that we could be listening to or doing! 1. Why Is It Important lie. Discuss the Harms associated with your Topic iii. Establish why these Harms are Significant Harms 1.Cutting your hand is harmful, but is t really significant in the larger scheme of things? 2. Keep in mind here that we are arguing questions of fact here so there will be debate on these issues. 3. This Is where your first stasis points will be debated! lb. Tell us Why Now! Instead of later? And Significance v. Elaborate on Causes if not already discussed in Harms e. Topicality (e. G. Define the Bounds of the Debate) You must clearly define your debate through the use of definitions! It. You must lay out clear conceptual or operational definitions key in your debate Usually these are part of your debate (e. What does substantially mean; What kind of Guns are we talking about; Cloning or stems cells). v. Define the key terms of the proposition. Example: What is meant by affirmative action? specialized vocabulary terms/technical processes where appropriate. V. Define vi. Note contested terms whose definitions may change depending upon which side is arguing. Example: What rights means in animal rights. Conceptual Definitions: vii. Operational vs.. 1 . Operational are your particular twists on definitions 2. Conceptual are generally accepted definitions. Viii. Keep in mind that here we are settling questions of Definition and thus you will often be debating definitions f. Waived issues I. You cant debate every point so you should Just get some out of the way by admitting what you will not be debating. It. List the issue(s) that both the affirmative and negative sides have agreed NOT to dispute. Example: In sample animal rights briefs, groups agree that human life should be more revered than animal life; they will not debate that point. G. Conceded Matters I. You cannot win every argument so go ahead Give In N this point (Think f an Old Married Couple). It. You do not want to get bogged down in some issues and miss an opportunity to have a meaningful exchange of ideas! List the things your sides gives up or concedes to the other side. Example: in the animal rights brief, the negative side concedes that animals do experience pain, but claims that this is irrelevant to its overall argument. H. Your Plan! I. You must lay out a clear and realistic plan, but assume you have fiat power (e. G. You can make anyone do anything within reason) specifically what you will do. Iii.Who will do it? V. What will be done? V. How much will it cost? V. Where will you get the money? Vii. How long will it take? Viii. Any special Procedures? x. Where will it be done? X. How Long will your policy be in effect? I. Solvency! I. Here state I. Now that you have laid your plan out in a clear fashion we should discuss the great ways that your plan address the need you identified. It. Here is where the second half of your stasis points come in! J. Comparative Advantage I. You will need to show that your plan has some sort of comparative advantage over the Status Quo! K.

Sunday, May 3, 2020

Critical Evaluation on Performance Management Systems

Question: Discuss about theCritical Evaluation on Performance Management Systems. Answer: Introduction Performance management is a management tool that assists in the organizational strategy development with a futuristic long term focus. Performance management is applied to all employees with a vision to achieve maximization of both the future labor force potential and the current organizational potential (Hillgren Cheatham 2000). The need for effective performance management lies in the need of having a competitive edge over rival organizations in terms of productivity and labor force costs. The benefits of performance management range from the modeling of organizational human capital, talent development, channeling ability and competency to appropriate roles and creating value to employee skills. This paper is a critical evaluation on performance management system as a tool in the human resource field. The paper discusses on the effectiveness of various considerations that have to be considered in developing a performance management model for a 45-year-old not for profit organizati on that provides services to support groups, elderly citizens and young youths with disabilities. Critical Evaluation Job description plays a major role in the management and running of any organization. It becomes the point of reference when matters relating to performance are in question (Williams 2002). Job description and guidance also ensures that all the activities and actions that are to be carried out are done by the respective individuals and within the stipulated time. Additionally, this ensures that all the organizational targets are met using the stipulated outlines and channels. An organization handling young individuals with disabilities and also old members of the society has a dire need for a desirably structured job description for all the employees involved in the processes. It is clear that the organization has taken a good amount of consideration to provide all the staff employed with a detail breakdown of what they are expected of and the requirements they have to meet to perform the tasks to be assigned. Havin this in place ensures that only those individuals who are qualified in terms of educational achievement and practice experience are tasked to perform specific tasks (Ghorpade 2000). This also forms a strong basis through which hiring and promotional process are carried out. Besides this, all the staff develops an insight on how the tasks they perform has a connection to the organizational achievements on revenue and growth. Having the supervisors as guides and mentors to the employees is a strong strategy used by the organization as it ensures a seamless transfer of skills and experience to the junior staff from the more senior staff. This ensures a successful in job training process and delegation. Role profiling and matching within the organization is a sure way through which a perfect service delivery and performance is achieved throughout all its departments. Impacting a code of conduct among employees ensures that interactions between the employees and with the community that the organization serves uphold the image deemed fit for the organization. All employee and organizational interactions always have to be given both a legal and moral consideration (Cardy 2003). This is to ensure that there is a desirable professional relationship between the employees. The organization has adopted a strong strategy through which impacting the code of conduct and responsibilities on legal and moral concerns are achieved. Through the framework laid down by the organization, the employees ensure that they meet all that is required of hem. This ensures compliance with local and national regulations. In performance management, besides the targets that employees are given, how they meet the targets also have to be regulated to eliminate unscrupulous alternatives which the employees may engage in. According to Greguras et. al. (2003), performing risk assessments and having a laid down process for a risk management process is a strong way through which organization can impact on employee performance. Assessment on potential risks and their possible impact on the process has enabled the organization to formulate solutions in the event. It also ensures that such occurrences are arrested at the earliest notice possible. The organization has put down mechanisms through which risks can be assessed and be detected for amicable solution. This process ensures that in the event that a risk materializes, there is a well laid down framework that enables its management and eventual elimination. It also ensures that the organization has physical and structural firewalls to eliminate such. The organization has a laid down risk matrix for fast assessment and prioritization dependent on risk levels. There are risk levels laid down by the organization to assist in determining the procedures tha t are to be followed to determine the risk weight and subsequent steps to follow in addressing the risk. The regular review of the risk policies and procedures laid down on the schedules ensures proper and effective procedures for the risk potentials. The organization has laid down a process for talent and performance recognition among the employees to facilitate fair professional development and promotional purposes. The provision of professional development opportunities to the employees in the organization promotes on employee motivation and value due to the growth and development impacted on them. Performance reviews assists in helping individual employees identify their strengths and weakness for a given period to enable them improve on those particular areas and also to enable skills matching with the area of specialization (Shen 2004). It also enables the organization have the detailed picture of representation of all the employees in terms of skill set and performance index. Performance management systems enable the management to use such data gained from such activities to take decisive actions in line with performance levels. As such the organization acquires the desirable skill sets and mix to meet the needs it has in a ttending to the old and young youths with disabilities. In line, the organization is able to operate optimally while meeting all its targets and obligations. In job promotion is always a difficult task to achieve within organizations. It involves the assessment of all employees who have the potential to meet the requirements for the specific role and selecting the individual with the best skill set to fill the given position (Suutari and Tahvanainen 2002). This organization has ensured a seamless process through which employees are regularly assessed and the outcomes documented and backed up. The positions within the organization are also regularly assessed and updated. The process the organization takes in making use of the assessment information collected from the employees to perform appraisals ensures that the process is competitive and effective. Only the best individuals are promoted to occupy higher roles while the weaker employees are given time to improve and gain experience. The process eliminates favoritism and preselection which may in other words cause tension and discouragement among the employees. The employee is also consu lted to determine if he or she is comfortable with the proposed position. This makes the transition process very effective and fair throughout the various employment levels. The competitiveness nature of the process on excellence also encourages the employees to commit to their work to achieve better ratings. According to Walsh et. al. (2002), performance by employees are not always guaranteed especially where the number is large. Some employees always need to be placed on performance management plans and coaching programs to meet their performance targets and requirements. The organization has laid down a clear process through which the employees can access assistance and also ask for help from their seniors. This has been laid down to enable performance improvement by the employees. Through these process, the employees get a fair treatment to ensure attainment of the basic standards within their areas of work. The organization understands the need for constant mentoring and guidance for effective management and process execution. There are qualities that are driven and impacted on the employees on such processes to ensure success. In the event that an employee is not performing well having discussions with them enables the management identify problems which may be impacting on the negat ive performance. It also allows the management to come up with alternatives which can aid in the improvement in terms of performance by the individuals. In the event of persistence then the employee need to be monitored while placed on performance improvement plan to enable improvement in the performance which may be followed by dismissal if there is no sign of improvement. Having an employee representative in all these processes ensures that the employee receives a fair and equitable judgement while at the same time receive support. The organization in this manner eliminates the chances of employee victimization and misrepresentation which may cause unfair dismissal or warnings. The organization has ensured a complete participation of the employees in the construction of the employee development plan. In this manner, all the employees have a deep insight in to the development plan in line for professional growth. According to Weatherly (2004), through the participation, the management has been able to single out all the support and developmental needs that they need to provide the employee with. Strategies and courses which provide a clear means of meeting performance targets are also attained. The company also does regular feedback geared information collection to enable addressing emerging issues and also those that have changed to ensure in time control for all circumstances surrounding the organizational performance. Improvement on the employees are made a continuous process with trainings and team support provided at regular intervals. There are always cases of indiscipline and breach of codes of conduct which calls for disciplinary actions on the specific individuals. This calls for establishing guidelines and mitigations through which such occurrences are handled. The organization has put in place a counselling unit to assist with analysis and discussions in to different factors and issues which affect employee performance and behavior. The counselling units offer guidance and encouragements to the employees to lower risks of extreme pressure and emotional outbursts among the employees (Stanton 2000). The organization has also ensured that all employees who undergo the counselling process are provided with fair and natural justice principles in the process. In the event the condition is extreme and unacceptable, eventual termination is unavoidable. This occur in instance where an employee has breached ethics and conduct codes or in instances where the performance is poor even after further assistance. Prior dismi ssal, the alleged reason reported is investigated adequately while maintaining both equity and fair treatment of the employee. The employee has to be issued with a termination letter with a proper reason for termination. This safeguards the organization against legal reprimand on grounds of unfair dismissal. This also protects the organization in terms of compliance to employee social regulations. Documentation of employee performance records provides a number of benefits to an organization (Engelmann Roesch 2001). The documentation done assists in trend determination, challenge definition and goal setting for the employees. The management makes use of such documentations to enable improvement and determine weaknesses and strength for planning purposes. Driving people management among employees makes a process through which the management can model leadership skills, communication skills, culture and presentation skills. All these can be applied at different stages in the organization. Through these processes, organizations make an impact on performance and improvement while gaining control on the employee performance and behavior. Conclusion There are a lot of benefits that organizations engaging in people management gain as compared to those who do not. The practice has a great impact on performance both at the organizational and at the individual levels. People management also equips employees with the desirable skills and knowledge to enable the most desirable performance within their roles. An effective performance management system should be able to impact strong training, moral support, counseling and management practice to all employees in their specific roles. Performance management should not be limited to just employee assessment and monitoring (Lee et. al. 2004). It should have a long-term consideration on the employee professional development and growth including application of people skills in their roles. A performance management system should provide a clear structure of the leadership line in an organization while upholding teamwork among the employees. Where possible, the management need to develop profe ssional alignments which are geared towards promotion of collective organizational objectives and strategies. In this manner, development of effective improvements on team work and process efficiency can be attained. There is also a strong need to have a clearly laid down guideline on how the chain of command for the organization has been structured. This has provided all the staff with clear information on reporting and subordination process and promoting process accountability in an organization. Reference Cardy, R. L. 2003. Performance management: Concepts, skills, and exercises. Armonk, NY: M. E. Sharpe, Inc. Engelmann, C. H., Roesch, R. C. 2001. Managing individual performance: An approach to designing and effective performance management system. Scottsdale, AZ: WorldatWork. Ghorpade, J. 2000. Managing the five paradoxes of 360-degree feedback. Academy of Management Executive, 14(1), 140-150. Greguras, G. J., Robie, C., Schleicher, D. J., Goff, M. 2003. A field study of the effects of rating purpose on the quality of multisource ratings. Personnel Psychology, 56, 1-21. Hillgren, J. S., Cheatham, D. W. 2000. Understanding performance measures: An approach to linking rewards to the achievement of organizational objectives. Scottsdale, AZ: WorldatWork. Lee, J., Havigurst, L. C., Rassel, G. 2004. Factors related to court references to performance appraisal fairness and validity. Public Personnel Management, 33 (1), 61-78. Shen J. 2004. International performance appraisals: policies, practices and determinants in the case of Chinese multinational companies, International Journal of Manpower, Vol. 25, No. 6: 54763. Stanton J. M. 2000. Reactions to employee performance monitoring: framework, review and research directions, Human Performance, Vol. 13: 85113. Suutari V. and Tahvanainen M. 2002. The antecedents of performance management among Finnish expatriates, International Journal of Human Resource Management, Vol. 13, No. 1: 5575. Walsh P., Bryson J. and Lonti Z. 2002. HR capability and organisational agility in the New Zealand public and private sectors, Asia-Pacific Journal of Human Resources, Vol. 40, No. 2: 17792. Weatherly, L. A. 2004. Performance management: Getting it right from the start. SHRM Research Quarterly, 2, 1-10. Williams R. 2002. Managing Employee Performance: Design and implementation in organisations. London: Thomson Learning.