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Wednesday, September 30, 2020

My Educational philosophy

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My own philosophy of education intertwines with my own education, my life philosophy, and my upbringing. As one contemplates what the ultimate aim of education is and what that means to one's philosophy of education, this contemplation causes one to search for a deeper purpose and meaning to teaching and education. This contemplation has thus far brought me to a philosophy that is definitely an eclectic one.


This eclectic style and philosophy begins and ends with helping students develop the ability to think, contemplate, analyze, and question as independent, free thinking individuals. If one can accomplish this goal, one has helped develop an individual with the ability to develop new ideas and thoughts; as well as, question and evaluate both these ideas and thoughts and the ideas and thoughts of others. This type of education will produce an individual who listens, questions, agrees or disagrees but always is learning in some way. This philosophy is one that can coincide with most traditional educational philosophies whether behaviorism, essentialism, reconstructivism, or progressivism to list several; as it always charges the student to listen, question, contemplate, discover, and then agree or disagree with whatever philosophy, idea, problem, or solution that is presented or discusses. It also allows for all types of learning and learners as well as learning styles, since one only must listen, contemplate, discuss, discover, question, and then agree of disagree. In this philosophy, the teacher is a facilitator and guide. The teacher is not confined to teaching essentials, and imparting knowledge. He or she aids his or her students in analyzing, evaluating, constructing arguments, examining one's own and others ideas and beliefs, reflecting, and justifying ideas, beliefs, and solutions. This philosophy allows for change and disagreement. This allows one to act as a guide, in such a manner, allowing one's students to not only desire to learn past truths, solutions, knowledge, and ideas yet continually question, examine, analyze, reflect upon these truths, solutions, knowledge, and ideas. This reflection is indispensable in our society to discover new things, arrive at new solutions, in the end perpetuate, and improve upon the world and society in which we live.


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Tuesday, September 29, 2020

Christopher Columbus

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When Christopher Columbus landed in the Bahamas in 14, this started a series of great comparisons and contrasts between this explorer and others.


Columbus saw himself as a divinely religious person sent by God not to discover a new world, but to "be the messenger of a new heaven and a new earth" and that God would show him where to find it. His numerous religious observances and constant reminders to others that he was a "Christ-bearer" could make one conclude that this mystic is more of a medieval man, than a renaissance man. However, although Columbus might have been highly medieval in his ways, he was also a renaissance man as well. He studied heavily in the sciences of navigation, cosmology, and ancient texts, and like most renaissance men, dreamed of wealth and power.


Upon exploring the different islands, it seems that most every island Columbus claims, he claims for or names in honor of God or of the crown. This helps to justify Columbus' religious and honorable reasons for his explorations of what he thought was the Far East (India and China). It can be believed his letter and descriptions helped to justify his findings as well.


The way the "Indians" dressed (mostly naked) and their language difference may have also helped Columbus determine he was in East Asia. He also viewed the spices, gold, cotton, etc. (mainly gold) he received as his and his men's reward from God for his travels. Plus, the "Indians" viewed Columbus and his men as persons from heaven.


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Unfortunately, Columbus' findings were not completely accurate. The world was much larger than Columbus had anticipated, and it was not in the shape of a pear. He used his comparisons to medieval maps (based upon the Bible and other European explorer's reports), to constitute his findings about his bearings in the world. For an easier comparison, a child may think that a quarter past the hour is twenty-five minutes past the hour, since a quarter means twenty-five cents of a dollar. So if twenty-five cents is a quarter, why not twenty-five minutes? In both of these cases, the child and Columbus were right within their own reasoning, but generally wrong in the long run.


Columbus failed to fully realize this mistake throughout his life until his death, so sadly, if he had only corrected his way of thinking, the naming of the new nation (America), may have been reserved for him and this country may have been called Columbia, or Christophia, or some other fancy name.


I wonder too what Columbus could have done to prevent this mistake. Had he not traveled to Asia before? Would he not have thoroughly examined the explorations of others to Asia through the current trade routes and observe their descriptions of the Asian and Indian peoples and cultures? Would he not have had samples of writings and languages from there as well? Perhaps this would have prevented also the humiliation that was to be written into history.


Unlike his exploration predecessor, Amerigo Vespucci seems entirely a renaissance man. This nobleman born man was described as subtle, ironic, balanced and a rational sprit. He did not write about or claim to explore the new world for anyone or any specific reason, other than for pure scientific study.


If Vespucci mentioned attaining gold as a goal, it was quite rare. One would think that his less outspokenness of exploring for God, gold, and glory may have kept his head clear and might be a reason as to why his descriptions of the new world were more accurate. Columbus was probably so clouded with the thoughts of "I'm doing this for God, gold and glory," and was so outspoken about it, that he might have as well just said, "I'm doing this for me, me, me and it's mine, mine, mine." Vespucci did not do this, hence this left him better able to collect and analyze and observe the data in which he collected. So in the sense that "good things come to those to wait," Amerigo Vespucci's lack of aggressiveness to be in the spotlight of exploration, earned him the honor of a new nation being named for him.


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Monday, September 28, 2020

Patterns in Medicinal Advertising

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One of the most innovative trends in print advertising is medicine advertisement. The content of these particular advertisements (ads) are intriguing to me. I intend to analyze five medicinal ads to find the tools used by advertisers and to explore the positive and negative aspects of advertising medicine through print ads for the public.


The people who develop ads to market prescription medicine products must have an inkling of what the reader wants to see. For instance, the ads in a parenting magazine most often target mothers. The ads in a sports magazine predominately target athletes. How do the advertisers know what the reader will respond to?


Patterns are tools that help us to narrow our thinking down and put thoughts into categories that we identify with. Patterns allow us to store information in blocks so that we do not have to relearn information that has already been learned. Some patterns are universal and most people have some categories or patterns that other people have. An example of a universal human pattern is using language to communicate. Other patterns that we have, may be derived from our own experience and unlike those of others. Patterns are useful in advertising because advertisers can target their reader by tapping into specific categories.


Perception is a persons understanding of the information they receive. Depending on their experience or their understanding they will categorize their perception and in turn it will become a thought pattern. For instance when a person talks to a priest their perception of him may be that he is perfect or does not sin. They may categorize all priests this way and not judge them in the way that they would any person who is not a priest. I feel that patterns and perception work hand in hand. Sometimes patterns are formed based on perception, sometimes perception is based on a pattern. What came first the chicken or the egg? Im not quite sure, but I do know they affect each other. Ads are designed by using patterns that target a specific audience. The readers perception of the product may form exclusively based on the ad.


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The patterns that I noticed specifically amongst the five medicine ads that Ive chosen to analyze is the break through effect. In one ad there was a woman with her child and they were breaking through glass. Another ad featured a woman and her child with clear blue skies breaking through the clouds above. The third ad has a man skiing through a mountain of wild flowers.


The thought of breaking through something with a smile is somewhat encouraging and enticing. Thus a reader might perceive this medicine as exciting so they may ask their doctor for this kind rather than another kind that has been useful to them in the past. The thought of carelessly skiing over wildflowers is also exciting and visually euphoric.


The coloring used in the ads is captivating. One ad has a sunset with the colors creating a relaxed feeling. Brown is seems to set a pattern as an offset color in four of the five ads. Sky blue is also used, it looks uplifting and freeing.


Another pattern that I noticed is the use of perfect children in the ads. These children do not have a hair out of place or a speck of dirt on their clothing. Both the mothers and the children in the ads are smiling and seemingly relaxed. In other words a persons perception of the product could be that taking this medicine would create clean, relaxing family harmony. The ads also suggest calling a toll free number to receive a coupon or rebate


check upon purchase of their product. This is a wonderful way to get the readers attention, as most people respond to price reductions whether they know the product or not.


There is also a pattern of listing how many times a day the medicine needs to be administered. These ads make reference to the difference in dosage between other medicines as compared to theirs. They focus on the convenience of taking the medicine.


All five of my ads list the possible side effects and teratogens as well as harmful drug interactions on the backside of the ad in fine print. This information definitely does not grab the readers attention as the picture on the front does. The advertisers most likely assume that the picture alone will sell their product. Some of the ads do list possible side effects on the front of the ad in small print as well.


It is clear to me that the advertisers have a perception of how the patterns will influence the reader. The readers perception of the medicine is based purely on what the eye can see. They cant feel, taste, smell or sample the medicine from looking at an advertisement. Therefore their perception of the ad has absolutely nothing to do with the actual product and its effectiveness or ineffectiveness.


Prescription medicine is not something that should be chosen spontaneously or without researching the product. Often times the medicine can be prescribed by a doctor based solely on the patients request. The patient most likely does not know enough about the medicine if they are requesting it based on the advertisement.


It is unfortunate that advertisers go to such lengths to sell products. It is equally unfortunate that people respond to the advertisements based on a picture or a feeling that they get because of the presentation. The reason that I feel that its unfortunate is because prescription drugs can be very harmful if not taken seriously and with caution. If a product cannot be sold in a store, by mail, or in a catalog without a doctors prescription does it


belong as an advertisement in a magazine? I assume this is a somewhat controversial issue between pharmaceutical companies and doctors who are uncomfortable with overexposing medicines by using catch phrases or visual stimulus. It undermines the importance of a doctors role in diagnosing and treating individuals.


The positive aspects of advertising medicine in magazines are beneficial to the pharmaceutical companies especially. They create allure to their product by using patterns to interest the reader and therefore the reader is more likely to request their medicine as a result. This benefits the sales and notoriety of the product. The one positive way that this form of advertising can benefit the reader is if they have an existing problem and they dont know theres a treatment for it. It could open a door for the reader to contact their doctor about it.


It is apparent to me that the advertisers use many patterns based on their perception and what they assume will be the perception of the reader. The advertisers must have enough information on what specific patterns the reader will respond to because they do a good job of capturing the readers attention. Despite my opposition of advertising medicine this way, it is interesting to have discovered the tools used in doing so.


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Friday, September 25, 2020

BANK z (A HYPOTHETICAL CASE)

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CASE STUDY SERVICE INDUSTRY (Bank Z)


General Background


Bank Z is the largest domestic private sector bank in India. Since its inception in 10 till date, the bank takes a pride in serving its three million customers through a vast domestic network of seventeen regions consisting of 6 branches and 101 extension counters spread across the length and breadth of country. The total manpower strength of the bank stands at 5877, out of which 780 are workmen. Financially, the bank has been doing moderately well with increasing trend of deposits and profits level. In the face of deregulation (Narasimham Committee Recommendations), stiff competition and volatility in markets, the bank had to opt for reorienting its strategic framework by introducing strategic intents like sustained profitable growth, training/upgradation of human skills, enhanced customers', shareholders' and employees' satisfaction, leverage IT and branch network, focus on retail banking, establishment of strong customer relationships etc to retain the leading position among the private sector banks. These strategies were to be driven by measures such as diversification, joint ventures, customer service, cost reduction, restructuring etc.


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Assessment of Environment


The external environment of Bank Z is undergoing a rapid transformation. Among many of the external environment, the bank is facing the direct implications of following three key triggers


• Government Policy Changes The implementation of liberalized policy by the government has created favorable environment for the banking sector. Such as deregulation of interest rate structure has given flexibility to the banks to fix its own rate of interest. Reduction of government stake to percent has led to opportunity of having more power to the management team of the bank regarding the decision making etc.


• Intensification of Competition The impact of liberalized government reform is seen in the form of intensified competition in the banking sector. The entry of foreign banks and new private sector has increased the competition and complexity in the domestic banking sector. As a result, an extra effort needs to be made by every bank in order to achieve adequate level of growth and profitability in order to survive the rage of volatility due to stiff competition.


• Technological Change In order to move ahead in the competition, one of the strategic responses of Bank Z is leverage information technology and branch network. Introduction of more customized products such as Automatic Teller Machines (ATMs), Tele Banking Counters (TBCs) and Automating Forex services requires development of sophisticated technological packages. Thus, Bank Z needs to prepare well ahead to make necessary move to muddle through the IT jungle to meet the needs of the changing situation.


Corporate Strategies Identification


Corporate Strategy means an overall managerial move/game plan for the whole organization. With the deregulation, the bank has realized the need to reorient its corporate strategy. It has started articulating a theme for every fiscal year to excel in its operations and gain maximum business advantage. As for instance we can see the bank working on the theme of "sustained profitable growth" or "diversified and balanced business portfolio" during two different fiscal years. The bank has responded by evolving three different forms of Strategic Responses lately to retain the leading position among the private sector banks. These three Strategic modes are;


N Strategic responses related to portfolio management


N Strategic responses related to Process management


N Strategic responses related to Structure in the Bank.


Strategic responses related to portfolio management


Diversification By 00 the bank proposes to diversify into the following areas of business


N Consumer Finance


N Mutual Funds


N General Insurance


Joint Venture In order to expand its operations the bank is trying to form joint ventures with some international players.


Collaboration In order to launch insurance operations in India, the bank is negotiating with major European Insurance Company.


Strategic responses related to Process management


Its process related strategies consists of giving increased services to its customers such as introduction of ATM, extension of business hours at Tele Banking Counters (TBCs), Rejuvenation of customer service committee etc. Similarly it also includes marketing strategies like brand building, advertisements, up gradation of skills etc.


It also aims at providing various information technologies like email facility to 00 locations, CMS to 50 locations, Automating Forex Services etc. It also has a cost reduction strategy and the bank also has a quality strategy, which includes good inspection system, adherence to customer service manual and customer satisfaction.


Strategic responses related to Structure in the Bank


The Bank has introduced flat structure in place of its hierarchal structure and also has introduced a profit centre concept, which means that each region is a profit centre and is accountable for its business performances.


Identification and Assessment of HRD Responses


The Bank has a wide array of HRD process and responses provided to its employees which are identified as hereunder;


N Compensation is according to IBA's guidelines and also consistent with Consumer Price Index rate. A wide range of allowance and perks has been arranged. They are also entitled to receive soft loans, such as house building advance, vehicle loan, various policies and holiday advance. They also get statutory benefits like bonus, social security schemes etc.


N Working Conditions is excellent with no compromise made on any aspect. The bank emphasize on the congenial physical environment in the bank to attract the customers and to provide a comfortable working place.


N Family welfare Employees are well taken care of with the Family Welfare provision The bank provides medical aid to the dependent family member. The employees are also paid education allowance and each employee along with the dependent family members is entitled for leave travel concession and has also introduced a pension scheme.


N No proper written HR Policy inspite of having full-fledged HR Department However it has a few booklets containing rules and regulations governing the sanction of advances and service rules.


N Training policy yet not evolved. But it follows a custom of training every employee a minimum of two or three days in a year and has a full-fledged training infrastructure at Bangalore.


N No written Performance Appraisal System Even though the bank has a performance appraisal format it has no written appraisal policy.


N Job Enrichment The Bank does not have a specific programmes/effort designed or implemented to enhance the job content of the staff except a kind of job rotation system which is yet not clear.


N Career Planning The Bank does not have any formal career planning.


N Communication In order to make the employees aware of various important developments, new policies and business plans, the bank publishes a monthly newsletter. No other communication mechanism is used in Bank Z.


N Employee involvement and empowerment programmes The bank has started a quality circle, which has been adopted by many branches. Except QC, no other employee participation programs are there in the organization.


Alignment


Analyzing the present policies and practices adopted at the bank and then comparing it to the Corporate Strategy, we can deduce that though the bank seems to be providing wide array of employee perks, allowance and benefits, it does lack in few aspects in alignment of its HR practices to that of Corporate Vision and Strategy.


N According to the Corporate Vision, Employee Growth is taken as a Commitment; however the conspicuous absence of any definite specific HR Policy inspite of having full-fledged HR Department shows the commitment is not very serious. Similarly, the managements apathy for upgrading the skills of clerical staff beyond a certain level in consideration of the fear that the highly skilled workers may leave the bank after they are upgraded is nothing but because of the lack of proper HR and Training Policy. The bank should instead ensure that its employees are skilled and are the best in the industry to provide the seamless service to its customers and better than its competitors are providing.


N One should not forget that the quality service is a core competency of the banks which is only possible when the employees, who come to direct contacts with the clients and customers, give high level of performance. The quality of performance can be ensured by the regular performance appraisal. Performance Appraisal in service sector like Bank Z is something which one cannot afford to ignore because it helps to improve the individual, team and groups performance by identifying the areas needed for improvement and help the organization as a whole to gain its objectives by improved service and performance. But at Bank Z it seems that Performance Appraisal is done just for the sake of doing it. No formal policy, authority or trained officer takes charge of the process. Though the PA system is used for the purposes of training, promotions, and placement in a particular function, due to lack of trained authority, counseling and further improvements required are not taken into consideration seriously.


N There is no formal career planning carried out in the bank. Though there is a scheme to encourage staff to acquire additional qualification and provision that employees acquiring these qualifications will be rewarded with monetary incentive and earn extra credit points for promotion to higher posts, which is just for short run. But no formal development needs of employee for long run are identified.


N The HRD practices where Bank Z is good at; such as Compensation, Working Conditions and Family Welfare can only fulfill the basic physiological needs of an employee. Moreover, it seems that bank had these facilities only because of unions influence to the management. The challenges at work and self actualization needs of the employees cannot be fulfilled by these mere compensation packages. For this, job enrichment and employee participation in decision making is required which the bank seems to be lacking. For job enrichment, they have only job rotation program which still is not coherent. Giving a common designation irrespective of actual job profile with less hierarchical level may give less development ladder to the employees which may act adversely as demotivating factor for ambitious employees. Similarly, the bank has QC program as employee participation and empowerment program which do help the employee to solve work related problems; yet employees are not participated in decision making of the organization.


N Similarly, the bank lacks two way communications between management and employee. Employees are informed only through the newsletter published monthly. There is no way the employee can give their opinion to the management.


Suggestions/ Conclusion


 The bank needs to have a separate HRD Vision and Strategies consistent with the corporate strategy, vision and mission.


 The bank should craft effort to make business strategy and employee resource strategy coherent to each other.


 A push for a more business-driven thrust to HRD at organisational level is needed because HRD Strategy is something, which falls, at functional strategy level. Though it is narrower in scope compared to overall business strategy, it adds relevant details to the overall business game plan. Care should be taken that the HRM Strategy must support the bank's overall business strategy and competitive approach.


 The bank should Improve HRD not only Employee Development because there are individuals or groups who have some relationship with an organisation but are not in an employer-employee relationship. These external people and institutions have a direct or indirect interest in the business and influence the success of the business.


 The bank come up with formal exhaustive HR Policy including training policy ensuring that the employees are well trained and those on whose training investment is done cannot leave the bank all of a sudden to join competitors bank.


 The Bank is to face a stiff competition from influx of foreign banks and their powerful resources and thus to ensure the retention of its highly qualified executives from joining those foreign banks the bank could provide Employee Stock Options to the deserving workforce of the bank.


 Efforts to increase the client base and to retain the customers should be instilled while formulating the plans and procedures by providing better facilities and products than the competitors. One of the ways of outperforming competitors is to increase performance of employees to give better customer service; for which HR capital should be mobilized efficiently giving them more than compensation in terms of job enrichment, communication and participation at policy level.


 Similarly, attempt should be made to roll out the latest in technology like internet-banking and train the staffs and customers to use it efficiently.


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Thursday, September 24, 2020

Huswifery

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Crystal dela Plata


English 01


Mrs. Kohli


An Analysis of Edward Taylor's poem "Huswifery"


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"Huswifery" is a poem written by Edward Taylor. Edward Taylor was most likely born in 164, in Leicestershire, England (Rowe 456). He was the son of a yeoman farmer and studied at Cambridge University (Rowe 456). "As a preacher and a Puritan, […], Talyor felt spiritually unworthy of God's grace" (Rowe 458). This is seen through his peotic works as he uses different metaphysical conceits in each of his poems to show his love for God, as well as, the collective aspects of his spirituality. Edward Taylor uses metaphysical conceit in his poem "Huswifery" to portray each of his spiritual blessings as a part of the whole of himself through the art of weaving.


Taylor uses the art of weaving as metaphysical conceit to describe each spiritual part of his self as a tool being spun for God's use. Taylor already feels unworthy of God's grace; he is simply asking to be used of God. In the poem Taylor writes, "Make mee, O Lord, thy Spining Wheele compleat" (1). Here Taylor is using metaphysical conceit to allude that his soul is the Spining Wheele and he is pleading for God to make his soul complete within Christ. He is recognizing that he needs God to make him complete. Taylor then asks God to make "Thy Holy Words my Distaff make for mee / Make mine Affections thy Swift Flyers neate" (-). Taylor is comparing God's holy words to the distaff of a spinning wheel, which "holds the flax or raw wool" (Lauter 467). He wants God's words to be the stability that holds him up and keeps him going for God's glory. His is also saying let my affections be those of your affections. He also use metaphysical conceit to compare his soul to the spool and his conversation to the reel when he says, "And make my Soule they holy Spoole to bee. / My Conversation to be thy Reele" (4-5). His soul is the spool on which he wants God's blessings to be spun and for them to be spun his conversation has to be the reel on which God's message is sent. Taylor also writes, "Then weave the Web thyselfe. The yarn is fine. / Thine Ordinances make my Fulling Mills" (-11). Here Taylor is referring to God's ordinances or laws as the tools to make him full, or also humble and strong in God's word so Satan or temptation does not ever win in his life. Or simply, to make His laws known to Taylor so that Taylor does not ever sin against him. In the end of the poem he sums it all up literally as


…cloath therewith mine Understanding, Will,


Affections, Judgment, Conscience, Memory


My Words, & Actions, that their shine may fill


My wayes with glory and thee glorify.


Then mine apparel shall display before yee


That I am Cloathd in Holy robes for glory (1-18).


Here Taylor is summing up what is said in the first two stanzas. He is insinuating that all of these, his understanding, will, affections, judgment, conscience, memory, words and action will come together as one with God's guidance to glorify God in everything he does. He is also making a typological reference to the garments of salvation and robes of righteousness talked about in Isaiah 1610. He wants his whole body to be model of Christian charity.


In conclusion, Edward Taylor uses metaphysical conceit in his poem "Huswifery" to compare each aspect of his character to a part of the tools used for weaving. Taylor does this to make a reference to his self as a tool being used for God's glorification. He want to give God the glory not only externally through his words and actions, but also internally through his understanding, judgment, and conscience, just to name a few, so that his can grow in God's grace to become and stay one of God's chosen elect. He uses metaphysical conceit to weave a poem that will garment God's greatness, as well as, his desire to be used for God.


Works Cited


Lauter, Paul, Ed. The Heath Anthology of American Literature. 5th ed., vol. 1. New York W.W. Norton, 18.


Rowe, Karen E. "Edward Taylor 164?-17". Paul Lauter, Ed. The Heath Anthology of American Literature. 5th ed., vol. 1. New York W.W. Norton, 18. (456-45).


Taylor, Edward. "Huswifery". Paul Lauter, Ed. The Heath Anthology of American Literature. 5th ed., vol. 1. New York W.W. Norton, 18. (467-468).


Please note that this sample paper on Huswifery is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Huswifery, we are here to assist you. Your persuasive essay on Huswifery will be written from scratch, so you do not have to worry about its originality.


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Wednesday, September 23, 2020

Controversial topics for essay

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Tuesday, September 22, 2020

Eulogy

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Abstract


Two unknowns were attempted to be identified by a series of solubility tests, followed by a series of functional group tests. Derivatives of the compounds were to be formed to confirm the identity of the substances. The solid did not have a melting point, rather, it sublimed. The solid and liquid were tested for solubility in water, 5% NaOH, 5% NaHCO, 5% HCL, and HSO4. The liquid was found to have a boiling point of 184°C. The liquid was tested using the beilstein test for halogens, the ferric chloride test for phenols, ,4-DNP for carbonyls, Br/CCl4 for multiple bonds, and the Tollens test for aldehydes. No derivative could be formed with the liquid because the sample evaporated. It was concluded that the liquid was benzaldehyde, which has a BP of 17°C.


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Introduction


Qualitative analysis of unknown compounds is based on functional group chemistry. Several different classification tests can be performed on a substance to determine the functional groups that are present, or absent for that matter. For example, the Beilstein test, tests for halogens. A copper wire is heated and then coated with the sample and then heated again. If a green flame is present, this is a positive result. The green flame is the result of the production of a volatile copper halide ().


The most important tests that should be performed initially are the solubility tests. These tests give important information about the functional groups present. For example, compounds that contain 4 or less carbons, and contain oxygen, nitrogen, or sulfur are usually soluble in water (). A flow chart on page 44 of the lab text outlines the procedure to follow for the solubility tests. Identity of unknown compound can be concluded by logical elimination of certain functional groups, and by using the results of each classification test to narrow the possibilities.


Results and Discussion


The tests and results for the solid unknown #6 are located in table 1.


Table 1


Solubility tests


According to the chart on p. 44 of the lab text, the solid probably does not have a low molecular weight, and is not a carboxylic acid or amine because it was not soluble in water. Furthermore, it was also indicated that it is not a carboxylic acid because it was not soluble in NaOH. NaOH insolubility also suggests it is not a phenol. The solid was not soluble in HCl, which suggests it is not a base, such as an amine. The solid was soluble in HSO4, which indicates that the solid is a neutral compound, or inert.


Possibilities based on solubility tests


· Alkenes


· Alcohols


· Ketones, aldehydes


· Nitro compound


· Esters, ethers


· Alkyl halides


· Aromatic compound


Classification tests


The solid was first tested for multiple bonds to eliminate or indicate an alkene. The tests is based on the reactivity of a double bond with the addition of bromine


The solution of Br/CCl4 and the solid did not become colorless, which indicates that the compound does not contain a multiple bond between carbons.


The solid was then tested for an aldehyde or ketone with the ,4-DNP test. The color of the precipitate formed is used as a guide to the type of functional group present. A yellow precipitate usually indicates an unconjugated ketone or aldehyde (). A red precipitate indicates conjugation. The solid tested produced a yellow-orange precipitate. From the results of the saturation test, which suggested no multiple bonds, it can be concluded that the solid may be an unconjugated aldehyde or ketone.


The Tollens test was used to differentiate between an aldehyde and a ketone because of the highly positive ,4-DNP test. The Tollens test is based on the fact that aldehydes normally produce a precipitate of silver metal by reduction of ammoniacal silver nitrate


The solid did produce a heavy silver precipitate on the sides of the glass test tube. Because ketones do not normally react in this test, one can conclude the solid is an aldehyde.


Derivative formation


It was concluded from the classification tests that the solid is an aldehyde, however no derivatives were formed. ,4-DNP and semicarbazone were attempted to be produced. The procedure for ,4-DNP was repeated twice with extra precision. Upon consultation with Mrs. Collins, the lab manager, it was concluded that the second batch of ,4-DNP was contaminated or produced incorrectly. The second batch was compared to the first and they were clearly different. There was not enough time to repeat the procedure a third time with new ,4-DNP.


The solid did appear to have a melting point. The melting point was attempted of the Fisher-Johns apparatus and the Mel-Temp apparatus twice. The solid appeared to sublime, which occurs when a solid goes directly to the vapor phase. This may have occurred because the vapor pressure of some solids depends on the temperature of the surroundings.


According to the appendix of derivatives on p. A of the lab text, the most likely possibility for the compound is pentanal. This was concluded because it was the only aldehyde that did not for semicarbazone. Also, according to the HO solubility test, the solid most likely has more than 4 carbons. Pentanal is not conjugated and has no double bonds, which was suggested by the ,4-DNP and the saturation test. The structure for pentanal is


Table


Test Positive result Result Comment


Solubility tests


The liquid was soluble in water, which suggests the compound contains 4 or less carbons, and may contain O, N, or S. If a compound is soluble in water, the Ph of the liquid should be considered. The liquid did not change the color of the red or blue litmus paper, so the compound is neutral. The compound was soluble in both NaOH and NaCO, which indicates a phenol, or carboxylic acid.


Possibilities based on solubility tests


· Carboxylic acid


· Phenol


· Low MW neutral compound


Classification tests


The liquid was tested for a phenol with the ferric chloride test. Red, Blue, or purple colors are produce in this test from the formation of complex phenols with the Fe(III) ion (). The liquid did not produce any colors. The liquid was then tested for the presence of a halogen with the Beilstein test. The Beilstein test is positive with the production of a green flame. The color is produced from the formation of a copper halide (). This test was also negative.


Because the litmus test indicates a neutral compound, and the ferric chloride test eliminated the possibility for a phenol, the liquid was tested for an aldehyde or ketone. The solubility of the unknown in water may have been due to the presence of a double bonded O. The ,4-DNP test was positive for the presence of a carbonyl. Furthermore, the Tollens test was positive for an aldehyde, giving the same result as the unknown solid. The saturation test, Br/CCl4, was positive for multiple bonds.


No derivatives could be made with the liquid because the sample appeared to have evaporated. Based on the BP of 184°C, and the above data, the unknown was concluded to be benzaldehyde, which has a BP of 17°C


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Monday, September 21, 2020

Salmon Fishing the Great Lakes

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Salmon Fishing the Great Lakes


Salmon fishing the great lakes has never been better. Great numbers of king(Chinook), coho, atlantic, and pink salmon have been taken over the last few years. The fishing has been so good that it is one of the most uprising sports today in Michigan. Most of the salmon have been coming out of Lake Michigan and Lake Huron. These two bodies of water hold an amazing amount of fish just waiting to bite. All it takes to catching them is just getting out there and finding them.


The salmon fishing season unofficially starts during the spring. During this time of year the place to be is in the southern portion of Michigan. Warm water from water run-off and streams flows into the lakes, warming the shallow water. Bacteria and parasites swarm the area, developing and multiplying in great numbers. When this happens, bait fish move in to feed on these organisms. Along with the bait fish come the salmon. Salmon will come in and heavily feed on the bait fish. During this time is when you want to be fishing. You will have a lot of luck at this time of year.


Following the spring salmon run is the summer fish. During this time of year the fish are a little bit harder to find. They will range in depths from anywhere in the thirty foot range to the one hundred and fifty foot range. A little trial and error has to be done in order to find the fish. Once they are located you can catch them in great numbers.Order College Papers on Salmon Fishing the Great Lakes


In the fall time, fishing can be great. At this time of year salmon are running into the rivers to spawn. To sustain their energy they eat a lot. This is why the fishing can be so good. Salmon of larger size are taken in large number. They are in very close and tend to school together. The smaller salmon tend to stay out deeper, for they are not ready to spawn yet. Fishing in shallow at this time of year will produce fish after fish on your boat.


The salmon season ends with fishermen lining the river banks and casting their bait into the currents. When it gets into the winter months the salmon head out into the deep water to avoid the freezing lake. The following spring will bring them back again.


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Friday, September 18, 2020

Assignment - Software Design for Telephone System

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Assignment - Software Design for Telephone System


Assumptions -


· The software is designed for local calls only, it will serve the people living in that geographic area.


· This system does not support conference. Help with essay on Assignment - Software Design for Telephone System · The subscriber will not be allowed to make any calls if his account accumulates an outstanding bill of £500 or more.


· The system will start charging once the connection is successful, and not during connecting or unsuccessful call.


· The system will disconnect from the caller if the connecting sequence has reached a timeout period of 1min.


· There are voice recorded messages that can be played to the caller when there are certain errors encountered.


This software will be running at the local exchange to manage the connections and charge the subscribers for the service. This telephone switching system consists of mainly two components, the controlling software and the electronic switching circuitry. It controls and allows two users to connect to each other, as show on the DFD below.


When the caller picks up his phone, he actually closes the circuit and connects to the local exchange telephone network. The system will detect this and lookup the Telephone Directory for the particulars for this telephone line and the respective subscriber. If the system detects that it is a valid line with subscription it will send a dial tone signal to the phone. The caller hears the dial tone will then dials the number of the callee, the system receives the signal to connect to another telephone line. It will look up the Telephone Directory again to check for any outstanding amount unpaid by the subscriber, if its £500 or more, the caller will be barred from making any calls. If not the system will look up the Telephone Directory for the particulars of the callee. For this case, since it is the caller party pays, even if the callee has chalked up a bill of £500 or more, he can still be contacted, unless his phone line is down.


If there is such a number where the caller dials, and the system has looked up the Telephone Directory checking the status of the callee. It will check if the callee is currently online, if the callee is busy, the system will send a busy tone back to the caller, signaling a call made is unsuccessful. The transaction is thus ended. If the caller wishes to redial, he will have to hook up his phone first to disconnect from the network before dialing, the system will then restart the sequence once again.


If the callee is free, the system will send a signal or a high current to ring the callee's phone, at the same time, the system will send a ringing tone to the caller, telling him that the callee is not engaged and that he has to wait for the callee to pick up his phone


However, if the callee is unavailable; his phone line is not engaged but is not at home, the ringing signal will continue to sound for a period of 1 min or until the caller hangs up, whichever is earlier, the system will terminate the call and end the transaction.


If the callee is free and available, and once he picks up the phone, his phone too will be connected to the telephone network, the system senses this and connects the caller to the callee.


The system will activate the timer once the connection is successful, and base on the current pricing plans, the system will calculate the duration of the call and charges to the caller's account, until either party ends the call. The system will also updates the subscriber's account when he makes payment.


On the occasion when the phone number dialed by the caller is invalid, the system will playback a prerecorded voice messages telling him that there is no such number or that the number has been terminated.


The DFDs below will show a more detail process in each stage of a call and their process specification.


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Wednesday, September 16, 2020

Anne Pery

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Martha Hailey Dubose recently wrote in a passage from her Women of Mystery novel on Anne Perry's legacy, including a section on Perry's growing appeal among contemporary murder-mystery fiction readers. Dubose, however, noticeably titled the section on Anne Perry "Past Imperfect" (45). When beginning a research project into Perry, the writer known for her Thomas Pitt and William Monk mystery series, it is nearly impossible to ignore the fact that despite Perry's seemingly consistent grasp on all aspects of her life, she nearly lost all potential of fame and fortune at the age of 15 due the murder the she, along with best friend Pauline Parker, committed.


The great New Zealand murder of 154 began what would appear to be Perry's greatest influence to the murder mystery genre. On June , 154, Juliet Hulme, for whom we now know as Anne Perry, and Pauline Parker murdered of Honora Parker, Pauline's mother. Prior to the murder, both Hulme and Parker kept a diary in which they relayed their aspirations to move to America and become famous writers. Pauline and Juliet coded their personal identities in the diary, consistently calling each other by different aliases. At the time of the murder, Pauline referred to Juliet as "Deborah".


The Perry/ Parker trial, which convicted the two girls to an indefinite prison Martha Hailey Dubose recently wrote in a passage from her Women of Mystery novel on Anne Perry's legacy, including a section on Perry's growing appeal among contemporary murder-mystery fiction readers. Dubose, however, noticeably titled the section on Anne Perry "Past Imperfect" (45). When beginning a research project into Perry, the writer known for her Thomas Pitt and William Monk mystery series, it is nearly impossible to ignore the fact that despite Perry's seemingly consistent grasp on all aspects of her life, she nearly lost all potential of fame and fortune at the age of 15 due the murder the she, along with best friend Pauline Parker, committed.


The great New Zealand murder of 154 began what would appear to be Perry's greatest influence to the murder mystery genre. On June , 154, Juliet Hulme, for whom we now know as Anne Perry, and Pauline Parker murdered of Honora Parker, Pauline's mother. Prior to the murder, both Hulme and Parker kept a diary in which they relayed their aspirations to move to America and become famous writers. Pauline and Juliet coded their personal identities in the diary, consistently calling each


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Monday, September 14, 2020

Does a Fetus Have Rights?

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I believe a fetus should have rights because of my culture, religion, and


experience. If you are responsible enough to have sex, you should be responsible for your actions. A fetus has a heartbeat, legs and arms, fingers and toes, and eyes at eight weeks after conception. The fetus may only be an inch long but it is still a human life. I believe there should be rights to protect a fetus. I grew up in south Florida and it seemed every year younger and younger kids were having sex. I had a steady boyfriend through high school and a very open relationship with my mother. She talked to me about sex, contraception, and the consequences of my actions. Sex education can play a very positive role a teenager's life, I know it did in mine. I was raised as a Catholic and the church had a strong influence on my beliefs. When I was in eighth grade I attended CCD or Sunday school. The church showed us a video of an abortion procedure, after the fetus was taken out of the mother it was tossed in a trash can. In the trash can you could see other fetus and blood. I remember crying throughout the whole video. The Catholic Church sure knows how to brainwash. Now I'm more educated and know not all I was told as a child was necessarily true. From the time I was thirteen until now I have had a quite a few friends become pregnant. Some of the girls decided on abortion and others chose to have the baby. I support my friends, but who supports the fetus? If a fetus did have rights who would speak for it? If the government spoke for the fetus then it would depend on the opinions of the President, Congress, and the courts. If religious groups spoke for the fetus there would be no abortions. There would need to be a neutral person(s) to speak for the fetus.


The first article I came across on the internet supported my beliefs. It was an article from The Christian Science Monitor titled "South Carolina tests the bounds of a fetus's rights." In this article the courts of South Carolina are deciding if the state can press charges against drug abusing pregnant mothers. A woman in South Carolina gave birth to a still born baby with high levels of cocaine in its bloodstream. The courts are deciding if she should be charged with child abuse or murder. The states are cracking down on drug abusive mothers. "As a result of this trend, some 00 women in 0 states have been charged for violating some kind of 'fetal rights'" (The Christian Science Monitor). I found this article to use opinion based evidence because it took place in South Carolina and they have more laws and opinions about "fetal rights." The evidence is obviously biased because not all women are being prosecuted and not all states are supporting it.


The other article I found to support my belief was from the Catholic Educator's Resource Center. I found this article to also be bias because the author is a pro-life supporter and philosopher. The article is called "The Apple Argument Against Abortion" and it states thirteen principles or steps to prove fetus should have rights. The author exaggerates by saying babies all over are being slaughtered. "Traditional common sense and morality say all humans are persons and have rights" (Kreeft). the author asks a pro-choicer to stand up and prove that a fetus is not a person. Some of Kreeft's thirteen principles are observational evidence, but some of the principles are strongly opinionated.


The next article I read went against my belief that a fetus should have rights. The article, "Abortion When do rights begin?" was written in the Capitalism Magazine. The author says individual rights begin at birth, but a fetus is only part of the mother. A fetus before five months can not survive on its own so how can it be given rights? The author believes only the mother has rights and her rights include the right to control her body; before, during, and her pregnancy. "Those who assert that a woman has no right to an abortion are willing to condemn her and her husband to the responsibilities of parenthood, as a duty, rather than as a chosen value" (Lewis). The evidence found in this article is obviously opinionated because the whole article is based on the author's opinion with no observational evidence. I also believe this article is biased because it doesn't show another point of view.


The last article I read was also against my belief. "Students Clash Over Bill that would Protect Fetus' Rights" was written in The New York Times College section. The article is about Laci Petterson and her unborn son Connor Petterson. Laci and Connor's bodies were found along a shoreline after they had gone missing for four months. Now Congress is trying to pass a law called the "Laci and Connor's Law" stating that anyone charged with murdering a pregnant women shall be charged with both crimes. Abortion-rights activist say that it is unconstitutional to punish the murderer twice. "There are better alternatives to punishing criminals who commit violent crimes against pregnant women, a majority of the states already have laws established to punish criminal acts that result in harm to pregnancy" (Bear). I thought this article used opinion based evidence because the author is an abortion-rights activist and the entire article is based on her opinions. The evidence used in this article if free because the court shows the steps in Laci and Connor's court case.


There are situations that could have an impact on my belief that a fetus should have rights. If I (or anyone) was raped and became pregnant I would consider abortion as an option. I would want the right to have the option. I feel having the baby would be a horrible experience for the baby and myself. I would have to look at my child everyday and remember that horrendous crime. I would also consider abortion if my life was in jeopardy. If I could not deliver my baby and survive, again I would like to have the option. Another experience that would challenge my belief would be if my teenage daughter came home pregnant. I would hope I could educate her about the importance of sex and contraception. I would have to know in my heart that she could make right decision, but it would be important that she have options. I feel there are certain situations that abortion may be the right choice, but I disapprove of people using abortion as a form of birth control. In conclusion, a fetus should have rights but a mother should have rights also.


Works Cited


Bear, Jennifer. "Students Clash Over Bill That Would Protect Fetus' Rights." New York Times 1 May 00. http//www.nytimes.com/uwire/uwire_FNYP05100770168.html


Kreeft, Peter. "The Apple Argument Against Abortion." Catholic Educators Resource Center 000. httpwww.catholiceducation.org/articles/abortion/ab0045.html


Lewis, Andrew. "Abortion When do rights begin?" 14 Feb. 000. http//www.capmag.com/article.asp?id=7.html


"South Carolina tests the bounds of a fetus' rights." The Christian Science Monitor 8 June 001. http//scmonitor.com/durable/001/06/8/fp1s1.csm.shtml


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The Great Gatsby and the criticism of the American dream.

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The 10's were a period of decadence and partying despite the prohibition, a legal ban on both the production and selling of alcohol, providing an opportunity for criminal organisations to supply it illegally and at a high cost. The Great Gatsby was written in 15, after the First World War but before the Depression in the 10's, amidst this time of partying and bootleg alcohol. The American dream evokes the idea that everyone can achieve their goals and happiness through hard, honest work- that everyone is presented with the same opportunities and can reach their full potential simply by striving to be all that they can and staying true to their beliefs and moral values. Thomas Jefferson expressed the embodiment of The American dream in the Declaration of Independence 1776


'We hold these truths to be self-evident, that all men are created equal, that they are endowed by their creator with certain unalienable rights, that among these are life, liberty and the pursuit of happiness.'


The Great Gatsby is set during 1 in two 'eggs' just outside of New York. The West Egg, one of the regions, is home to 'new money' and those that have acquired their wealth rather than being born into it. The East Egg in contrast inhabits those who have a conventional social standing and represent the ideals of the old upper classes. At the beginning we are introduced to the narrator Nick Carraway; he has been taught by his father to reserve judgement on others as not all have had the advantages in life as he. Fitzgerald establishes this, as he wants to ensure that the reader trusts Nick's recount of events as neutral and unbiased despite the fact that he is an involved character in the novel. It becomes clear however that Nick Caraway can not hide his feelings of the characters, he has a distaste for their immoral actions, however, this form of narrative allows Fitzgerald to not only be morally detached from the novel but also to display his own optimism of life in the character of Gatsby.


'Gatsby of course can have no consciousness of his own significance-what his life really means-which is why Nick Carraway's role, and the narrative method Fitzgerald has chosen, are of such crucial importance.' (1)


Custom Essays on The Great Gatsby and the criticism of the American dream.


Fitzgerald's characters are young and privileged, Tom and Daisy Buchanan, or young and deprived, Myrtle and George Wilson; they contrast each other. Jay Gatsby is the main character in the novel and it is he that is striving to achieve the American dream, or he is in pursuit of the one thing that he thinks will make him complete, which is his first love Daisy. 'The American dream in its true sense has never been limited to material success alone' (). At the end of the chapter1 the reader witnesses, through the eyes of Nick, Gatsby stretching his arms out and looking into the distance at a 'single green light'. On the surface this symbolic gesture can be seen as Gatsby reaching out to Daisy who lives on the other side of the dock. It is representative however of Gatsby trying to capture the deceptive aspirations that are the American dream or on a whole something that everyone strives for but is just out of our reach. Gatsby thought that once he had achieved wealth and power he would have happiness in Daisy, however he can't buy everything that is important to her; he cannot buy an established position in society. Gatsby chose the quick route to success, rather than working hard and honestly, and achieved it by becoming involved with some illegal organisations in order to make his money fast. The American dream when it was first established determined that all could reach their goals by honest, hard work but Gatsby's corruption contrasts this and demonstrates Fitzgerald's criticism of it. The dream is unrealistic, as it does not take into consideration the changes in society and its inhabitants. The fact that light is green can be quite deceptive to the reader implying that colours within the novel are important symbols in themselves. Daisy is wearing white on the first encounter with her indicating that she may be a virginal, innocent person however by the end of the novel this image is contradicted as she is actually shallow and superficial, motivated solely by greed and material possessions.


The rich characters in the novel own lavish mansions and cars, which were luxury items at this time and only owned by those who could afford them, and Fitzgerald's description of them are poetically exquisite. For example 'The front was broken by a line of French windows, glowing now with reflected gold and wide open to the warm wind of the afternoon…' (pg.1) It was these material possessions however that corrupted the American dream. The characters are obsessed with their outward appearances, what they have on display and then ultimately how others perceive them via these status symbols. Gatsby himself has a lavish mansion however he built it not to show others what he had but to capture Daisy's attention; if Daisy herself was not so shallow and concerned with superficial appearances Gatsby would have no need for such status symbols. The rich characters in the novel assume that Gatsby is the same and that all his possessions are fake and for show also; for example Jordan assumes that the books in the library are merely for display when in fact they are actually real. Jay Gatsby's dream was honest at the beginning but he became corrupted along the way achieving his money and luxuries by partaking in illegal activity. Daisy herself was so shallow that she set standards that Jay would never be able to live up too whilst at the same time had no intention of ever leaving her husband.


The eyes of T.J. Eckleburg that look over the ''valley of ashes'' are symbolic of a godlike presence watching over the characters and their actions. Many of the immoral actions of the characters take place under these watchful eyes, for example the death of Myrtle and Tom's affair, and they are representative of Fitzgerald's attitude towards the lack of moral values in his own society. Fitzgerald describes them as brooding over the 'solemn dumping ground', judging the characters for allowing themselves to become spiritually corrupt. George Wilson whilst grief stricken at the end of chapter eight describes how he had taken his wife to the window and said 'I told her she might fool me but she couldn't fool God...God sees everything'. Myrtle is the one character that pays for her immoral actions, as God is the definitive judge of virtue of honesty. The characters idolised their possessions rather than God and lost their spiritual aim in life, as did many Americans living during this time period. A life without purpose or aim is meaningless; Tom and Daisy surrounded their lives with all their money could buy yet despite all they had their lives were empty and both had affairs to compensate for this. His description of the valley of ashes is heaving with images of baron, deadened area that not a living being could survive in - ' a fantastic farm where ashes grow like wheat into ridges and hills and grotesque gardens; where ashes take the forms of houses...of ash-grey men, who move dimly and already crumbling through the powdery air' (pg ). This depiction is not only of an area similar to a desert or harsh environment but also significant of the moral wasteland that the area represents.


Fitzgerald describes Gatsby as having 'something gorgeous about him, some heightened sensitivity to the promises of life' and it may be the element of hope that Gatsby embodies that he finds so attractive. Gatsby remains ever optimistic that he will be able to win Daisy back despite the fact that he becomes corrupted whilst trying to achieve this dream. Gatsby is a hopeless romantic and, as Fitzgerald almost did, he lost the woman of his dreams, his true love because he had no money. For Gatsby his pursuit of money and possessions was merely a means for him to capture his dream. The American dream encouraged people to strive in order to attain whatever it was that would make them feel happy, successful and complete. The green light that Gatsby was obsessed with symbolises hope and it is with this image that Fitzgerald makes his strongest criticism of the American dream. The light is out of reach for Gatsby, as he has set himself a goal that he will never be able to accomplish, and his death at the end of the novel symbolises the death of The American dream itself.


'If Gatsby is redeemed as an individual, it is only by the determination which he clings to his dream, however flawed and fragile its basis may be.' ()


The American dream can bring consequences when the idealist becomes absorbed with material wealth and forgets about their spiritual well being. Love and happiness cannot be bought and Gatsby's dream was doomed to fail as he had focused too much of his time on material improvement that time eluded him, but it was the circumstances of the period that had placed him under this pressure.


'Gatsby exemplifies only a process of corruption for which he is not individually responsible. His sense of the ideal is no more nor less than that which his society offers him.' (4)


Gatsby had a romantic ideal but it belonged to a specific period of his life that was to remain in the past as, time waits for no man, Daisy had moved on and was unwilling to risk all that she had gained to retreat into the past. Time is irrelevant to Gatsby, as the broken clock signifies, but this causes him to fail to keep in touch with reality. Gatsby's dream belonging in the past juxtaposes Fitzgerald's belief that the American dream belongs there also- reality and modern society can not keep up with the ideals that the American dream had once stood for. Fitzgerald poetically describes Gatsby's attempts to go beyond his past as wasted time and energy 'So we beat on, boats against the current, borne back ceaselessly into the past (pg187)- He was never to be successful as he is modern man living in a backward society. Tom and Daisy Buchanan represent the force of the current; America was to be the land of dreams but they embody the traditional views of European aristocracy and have infected the society with these opinions. The West Egg and East Egg regions are symbolic not only by the people that live in them but also because of the division between them; the ideals that the dream originally stood for cannot co-exist in a world that still has divisions among the classes. The American dream suggests that all people are equal but in the novel social discrimination is still at large and cannot be overcome by any of the characters. Myrtle's affair with Tom is her attempt to try and break into this world but in doing so becomes corrupted herself, sneering at other people from her own class and becoming offensive. Her desire to become a member of this group is simply from her social ambition and she has no regard for the feelings of either Daisy or her husband George's feelings. In contrast to this Gatsby's yearning to do so is only somewhat influenced by social purposes but it is not the sole reason; it is however more imperative for him to succeed because his whole existence revolves around his belief that he can accomplish what he set out to do.


George and Myrtle Wilson are important characters in the novel as they contrast the rich world that Tom and Daisy inhabit yet all live unhappy lives; Nick Caraway describes George as being grey, covered with the ashen dust and 'mingling immediately with the cement colour of the walls'. His depressing situation is due to his dying business; there is a gleam of hope in his eyes when he sees that Tom has come down to his garage hoping that he has brought some trade with him. The poor believed that their problems would vanish if they had more money but as demonstrated through Gatsby money can not buy happiness. Tom and Daisy were rich yet their lack of true love, lack of morals and lack of principles all led to their unhappiness. None of Gatsby's so-called friends attend his funeral; his struggle for wealth and status had been wasted as in the end he was left with nothing. Consequence is a word of no significance to the characters in the novel. Nick says in chapter nine of Tom and Daisy, 'They were careless people, Tom and Daisy- they smashed up things and then retreated back into their money...and let other people clean up the mess they had made'. Tom and Daisy allowed Gatsby to be murdered for a crime that he did not commit; Tom because he wanted Gatsby to be punished for loving his wife and Daisy as she had never before had to take consequences for her own actions. This is reinforced by Jordan's description of being a driver; it was not up to her to be careful but to the other drivers on the road. Their life of decadence and carelessness caused the death of the American dream when they allowed Gatsby to die for their own corrupt actions.


'Daisy and her morally empty, sosphitcated worldliness is quite incapable of sustaining the dream that Gatsby has created around her' (5)


Tom, Daisy and Jordan are this 'dust' in the valley of ashes that have eventually caused the corruption of the American dream. The valley of ashes and the dust within are what are ultimately left of The American dream after the rich socialites destroyed it.


QUOTATIONS


1. Andrew Hook, F. Scott Fitzgerald, Ed. Robin Gilmore 1, 4


. Andrew Hook, F. Scott Fitzgerald, Ed. Robin Gilmore 1, 5


. Andrew Hook, F. Scott Fitzgerald, Ed. Robin Gilmore 1, 58


4. Andrew Hook, F. Scott Fitzgerald, Ed. Robin Gilmore 1, 58


5. Andrew Hook, F. Scott Fitzgerald, Ed. Robin Gilmore 1, 56


BIBLIOGRAPHY


1. Hook, Andrew 'F. Scott Fitzgerald, 1


. Mizener, Arthur 'This Far Side of Paradise', Houghton Mifflin Company 15


. www.sparknotes.com


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Friday, September 11, 2020

The art

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Thursday, September 10, 2020

Accounting

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On September 8, 18, Chairman of the U.S. Securities and Exchange Commission Arthur Levitt sounded the call to arms in the financial community. Levitt asked for, immediate and coordinated action… to assure credibility and transparency of financial reporting. Levitt's speech emphasized the importance of clear financial reporting to those gathered at New York University. Reporting which has bowed to the pressures and tricks of earnings management. Levitt specifically addresses five of the most popular tricks used by firms to smooth earnings. Secondly, Levitt outlines an eight part action plan to recover the integrity of financial reporting in the U.S. market place. What are the basic objectives of financial reporting? Generally accepted accounting principles provide information that identifies, measures, and communicates financial information about economic entities to reasonably knowledgeable users. Information that is a source of decision making for a wide array of users, most importantly, by investors and creditors. Investors and creditors who are responsible for effective allocation of capital in our economy. If financial reporting becomes obscure and indecipherable, society loses the benefits of effective capital allocation. Nothing illustrates the importance of transparent information better than the pre-10's era of anything goes accounting. An era that left a chasm of misinformation in the market. A chasm that was a contributing factor to the market collapse of 1 and the years of economic depression. An entire society suffered the repercussions of misinformation. Families, and retirees depend on the credibility of financial reporting for their futures and livelihoods. Levitt describes financial reporting as, a bond between the company and the investor which if damaged can have disastrous, long-lasting consequences. Once again, the bond is being tested. Tested by a financial community fixated on consensus earnings estimates. The pressure to achieve consensus estimates has never been so intense. The market demands consistency and punishes those who come up short. Eric Benhamou, former CEO of COM Corporation, learned this hard lesson over a few short weeks in 16. Benhamou and shareholders lost $7 billion in market value when COM failed to achieve expectations. The pressures are a tangled web of expectations, and conflicts of interest which Levitt describes as almost self-perpetuating. With pressures mounting, the answer from U.S. managers has been earnings management with a mix of managed expectations. March of 17 Fortune magazine reported that for an unprecedented sixteen consecutive quarters, more S&P 500 companies have beat the consensus earnings estimate than missed them. The sign of a quickly growing economy and a measure of the importance the market has placed on consensus earnings estimates. The singular emphasis on earnings growth by investors has opened the door to earnings management solutions. Solutions that are further being reinforced to managers by market forces and compensation plans. Primarily, managers jobs depend on their ability to build stockholder equity, and ever more importantly their own compensation. A growing number of CEO's are recieving greater percentages of their compensation as stock options. A very personal incentive for executive achievement of consensus earnings estimates. Companies are not the only ones to feel the squeeze. Analysts are being pressured by large institutional investors and companies seeking to manage expectations. Everyone is seeking the win. Auditors are being accused of being out to lunch, with the clients. Many accounting firms are coming under scrutiny as some of their clients are being investigated by the SEC for irregularities in their practice of accounting. Cendant and Sunbeam both left accounting giant Arthur Anderson holding a big ol'bag full of unreported accounting irregularities. Auditors from BDO Seidman addressed issues of GAAP with Thing New Ideas company. The Changes were made and BDO was replace for no specific reason. Herb Greenberg calls the episode, A reminder that the company being audited also pays the auditors' bill. The Kind of conflict of interests that leads us to question the idea of how independent the auditors are. All of these pressures allow questionable accounting practices to obfuscate the reporting process. Generally accepted accounting principles are intended to be a guide, not a procedure. They have been developed with intended flexibility so as not to hinder the advancement of new and innovative business practice. Flexibility that has left plenty of room for companies to stretch the boundaries of GAAP. Levitt focus's on five of the most widespread techniques used to deliver added flexibility. Big Bath restructuring charges, creative acquisition accounting, Cookie Jar reserves, Immaterial misapplications of accounting principles and the premature recognition of revenues. These practices do not specifically violate the letter of the law, but are gimmicks that ignore the spirit and intentions of GAAP. Gimmicks, according to Levitt, that are an erosion in the quality of earnings and therefore the quality of financial reporting. No longer is this just a problem perceived in small corporations struggling for recognition. Throughout the financial community, companies big and small are using these tools to smooth earnings and maximize market capitalization. The Big Bath restructuring charge is the wiping away of years of future expenses and charging them in the current period. A practice that paves the way to easy future earnings growth by allowing future expenses to be absorbed by restructuring liabilities. Large one time charges that will be ignored by analysts and the financial community through a little convincing and notation. In note fifteen of the Coca-Cola company's 18 annual report shows seven nonrecurring items from the past three years. Fours of these charges are restructuring charges, most significantly in 16 in this note. In 16, we recorded provisions of approximately $76 million in selling, administrative and general expenses related to our plans for strengthening our world wide system. Of this $76 million, approximately $10 million related to streamlining our operations, primarily in Greater Europe and Latin America. These one time write-offs become virtually insignificant footnotes to the financial reporting process. Extraordinary charges that are becoming unusually common. Kodak has taken six extraordinary charges since 11 and Coca-Cola has taken four in two years. The financial community has to wonder how unusual these charges are. Creative acquisition accounting is what Levitt calls Merger Magic. With the increasing number of mergers in the 0's, companies have created another one time charge to avoid future earnings drags. The in-process research and development charge allows companies to minimize the premium paid on the acquisition of a company. A premium that would otherwise be capitalized as goodwill and depreciated over a number of years. Depreciation expenses that have an impact on future earnings. This one time charge allowed WorldCom to minimize the capitalization of goodwill and avoid $100 million a year in depreciation expenses for many years. A charge hiding in this complex note on WorldCom's 16 annual financial statement. (1) Results for 16 include a $.14 billion charge for in-process research and development related to the MFS merger. The charge is based upon a valuation analysis of the technologies of MFS worldwide information system, the internet network expansion system of UUNET, and certain other identified research and development projects purchased in the MFS merger. The expense includes $1.6 billion associated with UUNET and $0.54 billion related to MFS. () Additionally, 16 results include other after-tax charges of $11 million for employee severance, employee compensation charges, alignment charges, and costs to exit unfavorable telecommunications contracts and $4.5 million after-tax write-down of operating assets within the company's non-core businesses. On a pre-tax basis, these charges totaled $600.1 million. The dollar amounts are staggering and the future implications far reaching. Since this approach was introduced by IBM in 15 these charges have become commonplace for acquisition accounting. A popularity, largely due to the level of room allowed in research and development estimations. The Third earnings manipulation tool discussed by Levitt is what he calls Miscellaneous Cookie Jar Reserves. The technique involves liability and other accrual accounts specifically sensitive to accounting assumptions and estimates. These accounts can include sales returns, loan losses, warranty costs, allowance for doubtful accounts, expectations of goods to be returned and a host of others. Under the auspices of conservatism, these accounts can be used to store accruals of future income. Restructuring liabilities created by Big Bath' charges also provides these Cookie jar reserve effect. Jack Ciesielski, who manages money and writes the Analyst's Accounting Observer, calls these accounts the accounting equivalent of turning lead into gold… a virtual honeypot for making rainy-day adjustments. Various adjustments and entries that can produce almost any desired results in the pursuit of consistency. The statement of financial accounting concepts No. (FASB, May 180), defines materiality as The magnitude of an omission or misstatement of accounting information that, in light of surrounding circumstances, makes it probable that the judgement of a reaonable person relying on the information would have been changed or influenced by the omission or misstatement. Today's management has started to ignore this fundamental principle. Materiality is being defined as a range of a few percentage points. Companies defend immaterial omissions by referring to percentage ceilings that draw a line on materiality. The amount falls under our ceiling and is therefore immaterial. The materiality gimmick is one more method companies are using to stretch a nickel into a dime. Simply put, In markets where missing an earnings projection by a penny can result in a loss of millions of dollars in market capitalization, I have a hard time accepting that some of these so-called non-events simply don't matter, says Levitt. Finally, Levitt briefly touches on the complex issue of the manipulation occuring in revenue recognition. Modern contracts, refunding, delaying of sales, up front and initiation fees all add to the complications in some industries to follow specific rules of revenue recognition. With plenty of holes in revenue recognition the door is open for tweaking. Microsoft is a good example of the problems facing today's companies. Concerned with proper revenue recognition, Microsoft started a practice in the software industry that allows companies to recognize revenue over a period of time. This recognition allows for better matching of revenues to future expenses generated by the sale of the software. Expenses such as upgrades and technical support are related to the revenue generated by the sale of the software but are incurred at a later date. The complexities of modern business transactions have left modern standards of accountancy years behind. Gimmicks, that all must be addressed by the financial community. The task of returning integrity to U.S. financial reporting is of paramount importance. The interests of our financial system are at stake. Arthur Levitt and the SEC stand ready to take appropriate action if that interest is not protected. But, a private sector response that… obviates the need for public sector dictates seems the wisest choice. A nine part plan that involves the entire financial community is proposed by Levitt. Levitt has made it very clear that the SEC is prepared to start forcing change. A line Levitt hopes will not be necessary to cross. The SEC will begin to issue guidance on a wide array of issues concerning the credibility and transparency of financial reporting. Guidance that must be acted on to Obviate the need for large scale SEC involvement. The SEC will also act more proactively in two of its traditional roles of information regulation and enforcement. First, the SEC will begin requiring companies to provide additional disclosure details on changes in accounting assumptions. Supplemental beginning and ending balances and adjustments of sensitive restructuring liabilities and other loss accruals will also be required. Secondly, the SEC is unleashing the dogs on companies using any practices that appear to be managing earnings. The gauntlet has been thrown, and it is up to the financial community to accept the challenge. FASB and other standard setting bodies have fallen behind a rapidly changing and evolving economic environment. FASB and the AICPA are being coercively encouraged to clean up auditing and disclosure practices. The pressure is on and standard setting bodies are scrambling to close the holes in GAAP. FASB has established committees to investigate a number of concerns and is diligently working toward solutions that obviate. Auditors and the public accounting industry received a good scolding from Levitt. Glaring failures in the auditing process at Sunbeam, Waste Management Inc., and Cendant have put the whole industry at risk of public solutions. The auditors have failed to be the watch dog of investors. It is time to clean up your industry. Criticism by the entire financial community has questioned the auditors, qualifications, methods and their ability to police themselves. Finally Levitt challenges corporate management, and investors to begin a cultural change. Change that resists the pressures to follow the leader in accounting chicanery. Investors are encouraged to set financial standards of integrity and transparency and punish those who depend on illusion and deception. American markets enjoy the confidence of the world. How many half-truths, and how much sleight-of-hand, will it take to tarnish that faith? With the shift away form company run pension plans everyone has become their own personal financial planners. What hangs in the balance is the future of us all.


Please note that this sample paper on Accounting is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Accounting, we are here to assist you. Your persuasive essay on Accounting will be written from scratch, so you do not have to worry about its originality.


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