Whose Shoes Would You Choose? A Comparison of Shakespeare and John Mayer :: Free Essays Online

Whose habilitate Would You Choose? A Comparison of Shakespeare and bath Mayer My love is strengthend though much weak in seemingI love not less(prenominal), though less the instal appear 1. These first two lines of Shakespeares sonnet 102 see with an aspect of love he does not usually touch on relationships, or more specifically, the idea of a serious, committed relationship. The relationship he speaks of isnt a blossoming romance, but a relationship that has reached the sometimes dread comfort zone. A very similar idea is approached in John Mayers Comfortable, in which the singer longs for the comfort of a past love. In these pieces, the two respective writers discuss the advantages to a relationship in this stage, and how sometimes its better than a newer love. Why wouldnt these writers prefer those newer stage of love, when everything is bright and perfective and new? In the newer stages, serious conflicts have not arisen and a individuals flaws and quir ks havent actually had a chance to surface yet, so wouldnt you tend to like the person more? Maybe not.2. This idea could perhaps be compared to buying shoes. Theres a certain level of excitement with buying new shoes. Theyre all glazed and clean, and its a thrill every time you put them on. You cant wait to extract them off, to wear them with everything. They become your favorites. And then, after a few months of wearing them, they communicate more broken in, and while you may not be so quick to show them off, and they may be a little dirtier and less shiny, theyre even more special to you, because these shoes have been places with you and have withstood many a(prenominal) miles of walking, jumping, running, whatever. They make your feet feel good, and that makes you feel good, and so months later, youre even more stimulate at your good fortune of finding this outstanding pair of shoes. The like is true for the relationships described in these two pieces. Shakespeare descri bes a love that has swelled ripe like the summer. In the beginning, he and his lover were quick to show off their love for each other, and revel in the newness of everything. This is common in new loves the two involved spend every possible smooth together, and are constantly singing the praises of each other to other people.

Wise Blood Character Annalysis- Enoch Emery

Wise tide rip Character Evaluation Essay Enoch Emery In the book Wise family by Flannery OConnor, Enoch Emery is first introduced into the story in the third chapter when the principal(prenominal) character. Emoch clears into the main character filbert motes on the street in a crowd of people surrounding a man selling tater strippers. Enoch is an eighteen years old and is described as a soften haired pimpled boy with yellow hair and a fox-shaped face. (pg. 5) We ar readily verbalisen his lack of intelligence by his terrible grasp on the English language and him only laughing after being mocked by the peeler sales man.Enoch is an impulsive rude boy, who unless does and says what he wants not view of the consequences of his actions. He work outs new enemies everywhere. Mocking and snickering at waitresses, making inappropriate comments, acquiring himself called names like son of a bitch. More than allthing he is exactly simple minded(p). He does these things because he does not think of consequences. He says there are no friendly people in the city, but he probably is righteous not giving anyone a good reason out to be friendly towards him. Enoch is instantly drawn towards hazel Motes by something he calls unfermented rootage. He claims he inherited wise blood from his come forth and that it tells him what to do and where to go. Enoch believes that his wise blood will come in deft to cobnut in his mission to start The Church Without Christ. Hazel just sees Enoch as an insane obsessive teenage boy though and wants energy to do with him. Enoch tries to tag along with Hazel but is rejected by him immediately. However, soon after Hazel got rid of Enoch, he found himself having to go to his work at the city zoo to fetch him. Thinking that Enoch knew where to husking the blind sermonizer and his daughter, Hazel decided to follow him.Before Enoch brought Hazel to the preacher he had to show Hazel what he thought was a long secret. One he could only tell someone who he felt up was the chosen one to share it with. This person had to be someone who he felt was pure and not from the city. He immediately knew it to be Hazel and felt he had to find a way to share what he knew with him. Enoch took Hazel to a museum that was through the woods from his work, telling Hazel that he would not tell him where the preacher lived unless Hazel saw what Enoch wanted to show him.When they got inside Enoch told Hazel to be quiet as to not wake the guard who did not like Enoch very much. When they lastly arrived where Enoch wanted to bring Hazel it turned out that what he was showing Hazel was a three foot tall sear man in a glass case. See theter notice, Enoch said in a church service whisper, pointing to a type written card at the mans foot, it says he was once as tall as you or me. Some A-rabs did it to him in six months. He turned his head cautiously to see Hazel Motes. (pg. 94) Enoch believed that this was the new Christ t hat Hazel was searching to find for his Church Without Christ.When Hazel saw this however he wanted cryptograph to do with the shrunken man and stormed out. Although Enoch had told Hazel that he knew where the two of them lived it was a lie. However he went ahead anyway with Hazel, assay to rely on his wise blood to guide him. In the end they ended up not finding the blind preaches house, only filling Hazel with more hatred towards Enoch. Enochs blood was telling him that Hazel needed the shrunken man for his church without Christ so he knew he had to steal it from the museum.Enoch went to the museum with shoe nuance covering his face and slide bys so that if anyone were to see him they would suspect a colored man and not him. Enoch managed to steal the shrunken man without any witnesses. Enoch brought the man home and flummox him carefully away, afraid to even intent at it. He suspected that he would soon be rewarded for his actions. So he sat and waited, but nobody happene d. Enoch waited longer, but still nothing happened. Finally he gave up, slamming the door to the cabinet the shrunken man was in, smashing its face.Since nobody saw him steal the shrunken man he could still possibly be a suspect so Enoch put on a hat and a fake beard and headed take away to the address that Sabbath Hawks gave him to find Hazel Motes. When he got to the house Sabbath answered Hazels door saying that Hazel was ill and persuaded him to leave the package with her, not knowing that it was the shrunken man inside. My man is sick today and sleeping, she said, because he didnt sleep none last night. What you want? This is for him, it aint for you, Enoch said, handing her the wet bundle. A friend of his gave it to me to give to him. I dont know whats in it. Ill take care of it, she said. You neednt to worry none (pg. 183) Enoch left slamming the door and despite Enochs necessitate not to open it and to deliver it directly to Hazel she brought it to the bathroom and star ted to burst open the package, despite Enochs wishes of her. Later Enoch discovers a line of children delay to shake hands with a gorilla named Gonga, which is really just a man in a gorilla suit. Enoch, being the simple minded fool that he is, gets in line with all the small children.The children who are there to see a movie staring Gonga not just to shake hands with a fake gorilla, but Enoch wanted nothing to do with the movie, only wanting to shake the mans hand and trying each time to strike conversation but wherefore being pushed aside. The man in the Gonga suit ends up telling Enoch to go to hell, this being the first time that anyone from the city reached out their hand to Enoch and so this being the reaction to potential conversation, Enoch was immediately crushed and storms take.Later Enoch is in a diner and reads that Gonga is going to be at another local subject so he tracks him down. Enoch climbs into the back of the van that Gonga arrived in, hid, and waited for t hem to leave. Once they finished they mingy up the van and left. Enoch stayed in the van until they came to a stop at a crossing where he jumped out holding the Gonga suit and ran off to the woods where he buries his human clothes and sets off into the night speedy to meet people as his new identity of Gonga.Overjoyed Enoch feels that he is finally being rewarded as he should be. Enoch walks down to the edge of the road where he finds a man and woman sitting on a rock over looking the city. As he tries to greet them they scream and run off. Enochs hands drop to his sides and he is left alone in the dark looking out over the city. This is the last we ever try on from him for the rest of the story. One of Enochs main roles is Wise Blood is merry relief. He is pretty much the only character to bring modality to the story throughout the book.He is constantly making bad decisions and always trying to insult people everywhere he goes. He is also where the human activity of the stor y comes from. Enoch is the only character in the book that actually claims to learn wise blood, which he claims he inherited from his father who also had it. Enoch is clueless in life and the only important decisions he ever makes are ones he feels like he has no choice but to make since he feels his blood is telling him what to do, and it is almost impossible for him to ignore what the wise blood wants.

Different Topics Writings

The following(a) sentence is an lawsuit of Engfish The Nixon years are perhaps the close to headspring reckoned and least forgotten in the eyes of the American people. I chose this example because it was a sentence that I actually wrote for a hi bill paper. by and by learning what Engfish was, I was a bit surprised to find this oddball of writing in my OWN papers Not only did I state that the Nixon years were the most well remembered, I went on to march on expound on the fact that they were also the least forgotten.Of course, it goes without saying that if something is the most remembered, it is also the least forgotten, but without my own voice all the same discovered, and not knowing what my teacher wanted or was looking for, I wrote bid this to fill space and sound a bit more formal. spirit at it now, it seems funny. I could have simply written, no one pull up stakes ever swallow up the Nixon years. Lets not forget in the eyes of the American people.First of all, pe ople dont remember things in their eyes, and more than the American people will remember the Nixon years. If I wanted to restrict the subject, I could have written, America will never forget the Nixon years. Fabulous Reality The fenced-in school yard echoed of snappy basketballs, jump rope chants, creaky swing chains and the clanging of burning children pushing and pulling on the fence. At the front of the one story building was a sign that said Parent Teacher Conferences Oct. 27-29 and line Festival October 30.On the west side of the drab brick building that confront the stone and asphalt playground, there were some cracked windows taped with canal tape on the outside, while childrens art work and slanted curtains decorated the interior. The bricks of the medium sized building were decorated with black scribbles from crop-dusting paint cans. Teens alumnus of the building stating that they had been there, whom they pick outd, and what teachers they hated. Amid the scribble s arose a large yellow smiley face, absolutely round with oval eyes and a broad black smile. on that point was a bloody bullet hole in its head.Metaphor/simile 1 My significant other is better than the finest waiter at the finest restaurant. He treats my timberings as if they were the most valuable porcelain dishes, with soft gloves, and quick and light attention. He lingers in my neck to catch my scent as would a wine lover with a bottle of newly opened wine. He has an artists eye for my eyes, staring at them and studying them to find what lies beneath. I feel like a million bucks and he is the millionaire, keeping close tabs on me, but letting me grow and work into something more as he both flaunts and protects me.Metaphor/simile 2 The childs coos are sweeter than the sweetest call option ever composed or heard. Her eyes are more gorgeous than the reflection off of the deep blue water when it catches the sun on its brightest days. Her smile is as sincere as her parents love f or her. Her cries are only reflections of need, not sadness. When others are around her, her joy is circulate as easily as sore butter on warm bread. Her beauty is as evident as is her existence. This tiny little botch up girl brings more warmth and joy than a Christmas day fire, yet she does not even know it.

Billy Budd Sailor Essay

truncheon Budd, Sailor, a invoice by Herman Melville, at initiatory sight, seems like it is nothing else unless the story of a sailor who is executed after being wrongly charge of mutiny. But when one examines the story deeply one finds that the story has a different meaning and that Billy Budd resembles deliverer in many ways. Billy Budd as a Christ figure According to the authors description, Billy Budd, the main protagonist, like Christ was handsome, pure and as inculpable as a child in a world serious of evil men. He had the same physical features of Christ. Like Christ, he had drab eyes and a symmetrical figure.The parity is evident in the first chapter when headman Graveling, after the crew stopped fighting as soon as Billy joined them, says that Billy neither preached nor express anything to the crew. t here(predicate) was a kind of virtuousness in him that reached out to people. (Melville, 1924) The author here alludes to Christ who was also virtuous and healed a ll those who came into contact with him. The symbolic representation is more evident in the end chapters, especially in the scenes of the finish of Billy Budd. For instance, Captain Vere cries, Struck dead by an angel of theology (Melville, 1924) after Billy strikes Claggart, and then says, Yet the angel must run, (Melville, 1924) when he realizes that Billy has to die. Billy, before he dies, says, God bless Captain Vere. (Melville, 1924) All this reminds us of Christ. Christ like Billy in the sweet forgave all those who were responsible for his death. The resemblance is all the more evident in the last chapter when Billy is executed. Here the author describes how Billys shipmates adore the gallows from which Billy was hung. Christs followers to a fault worshipped the Cross.The desktop and all the events that take place have a striking resemblance to the events that took place when Christ was executed. In conclusion it can be said that Billy Budd in the novel is not an ordin ary sailor but a Christ-like figure, a symbol of Christ with characteristics of Christ. Just as Christ was a victim of an antagonistic society and had to sacrifice his life, Billy Budd too was an innocent victim of society and had to sacrifice his life. References Melville, Herman (1924), Billy Budd, Sailor, The University of Chicago Press, 1962.

Qualitative and Quantitative social/behavioral inquiry

The radical reason for doing search is stripping. The ancient development of faculties and scientists getting-together under the patronage of confederate evaluation bodies of the rebirth enhanced what we observe today as unfeigned scientific geographic expedition through numerical methods (Golafshani, 2003). Afterward, questions springing from difficult homo dealing as sound as the failure of statistically precise models would catalyse legitimacy for former(a) inquiry methods, counting soft observation and discovery as puff up.Even though scholars welcome in the past dragged their feet in recognizing the couple validity and dependableness of qualitative as hearty as conflate method look for methods, social science studies partaken in the subject of organisational style, leadership, and ethics have assembleively used all three approaches for a number of decades (Davis & angstrom unit Sandifer2006). qualitative investigate soft affectk goes expert through dis ciplines as well as subject matters.The main goal of qualitative look for is to achieve a well-rooted understanding of human behavior as well as explanations as to what regulates human behaviour. Thus, qualitative look for is based on various aspects of behaviour explanations. To be more limited the research invent finds out the why and how of decision-making as opposed to what, where and where. It calls for smaller and well-directed (focused) samples rather than enceinte random samples that classify information into patterns as the nous basis for organizing and reporting results (McLeod, 2000).History of vicenary Research Design This research normal was the inaugural to be employed in social studies, however with vicenary science gaining popularity in the 1950s and 1960s, its usefulness declined save to resuscitate in the 1970s. Qualitative research was construed as only relevant as further as anthropology and sociology were concerned. By then it was referred to as d escriptive anthropology, field perish, participant observation or Chicago develop (Heath, 1997).It was not until the 1970s and 1980s that qualitative research started to be utilize in other disciplines, signifi fecestly its use increase in palm such s educational studies, social work studies, womens studies, deadening studies, information, management, nursing, human services, psychology communication among others. 1980s and mid-nineties saw the evolvement of novel methods of qualitative research aimed to cure the probable problems with reliableness as well as in spotless methods of data analysis.Although qualitative research is largely exploratory it trick be argued that it is not definitively conclusive than the quantitative research. It is crucial to note that opposed quantitative research, qualitative research (data) cannot be expressed graphically or exposed in mathematical terms. spot undertaking qualitative study unitary can use a number of approaches including, grou nded theory practice, narratology, storytelling, classical ethnography or shadowing among others (Golafshani, 2003).Qualitative and Quantitative social/behavioral inquiryThe fundamental reason for doing research is discovery. The ancient development of faculties and scientists getting-together under the patronage of peer evaluation bodies of the Renaissance enhanced what we observe today as genuine scientific exploration through quantitative methods (Golafshani, 2003). Afterward, questions springing from difficult human relations as well as the failure of statistically precise models would catalyze legitimacy for other research methods, counting qualitative observation and discovery as well.Even though scholars have in the past dragged their feet in recognizing the equal validity and reliability of qualitative as well as mixed method research methods, social science studies partaken in the subject of organizational behavior, leadership, and ethics have effectively used all three app roaches for a number of decades (Davis & Sandifer2006). Qualitative research Qualitative research goes right through disciplines as well as subject matters. The main purpose of qualitative research is to achieve a well-rooted understanding of human behavior as well as explanations as to what regulates human behaviour.Thus, qualitative research is based on various aspects of behaviour explanations. To be more specific the research design finds out the why and how of decision-making as opposed to what, where and where. It calls for smaller and well-directed (focused) samples rather than large random samples that classify information into patterns as the chief basis for organizing and reporting results (McLeod, 2000). History of Quantitative Research Design This research design was the first to be employed in social studies, however with quantitative science gaining popularity in the 1950s and 1960s, its usefulness declined only to resuscitate in the 1970s.Qualitative research was c onstrued as only relevant as far as anthropology and sociology were concerned. By then it was referred to as ethnography, fieldwork, participant observation or Chicago school (Heath, 1997). It was not until the 1970s and 1980s that qualitative research started to be utilized in other disciplines, significantly its use increasing in fields such s educational studies, social work studies, womens studies, disability studies, information, management, nursing, human services, psychology communication among others.1980s and 1990s saw the evolvement of novel methods of qualitative research aimed to cure the probable problems with reliability as well as inaccurate methods of data analysis. Although qualitative research is largely exploratory it can be argued that it is not definitively conclusive than the quantitative research. It is crucial to note that unlike quantitative research, qualitative research (data) cannot be expressed graphically or exposed in mathematical terms.While undertaki ng qualitative study one can use a number of approaches including, grounded theory practice, narratology, storytelling, classical ethnography or shadowing among others (Golafshani, 2003). Qualitative research can summarily be said to be concerned with the properties, state, as well as eccentric of phenomena. The word qualitative entails an inflection on practices and meanings that are vigorously sight but is not meted in terms of quantity amount or frequency. Qualitative methods naturally afford a rich complete(a) data about a smaller number of samples.Qualitative data offers rooted and exhaustive data through direct quotation as well as careful explanation of circumstances, events association in addition to observed behaviours naturalized quantitative methods such randomized controlled trials are the suitable methods of studying the effect of an intervention or treatment. However, a qualitative exploration of beliefs as well as perception is probable in establishing why some (p eople) for exercise patients opt to stick on prescribed treatment. In such instances, the two approaches should be construed to compliment one another rather than to compete (McLeod, 2000).Knowledge in qualitative study is for that reason more of the same kind as fellowship gained from an art as opposed to science. This does not imply that the knowledge is inferior. Nevertheless, it does not imply that it is dissimilar since it needs active participation of the ref to identify with the circumstances and associate the findings to his/her own situation. Qualitative Research methods Qualitative methods normally consist of three types of data collection viz. in-dept unrestricted audiences direct observation in addition to written materials comprising such sources an unrestricted written item a questionnaires and personal articles.The information from open-ended interview comprises express extracts from people concerning their experiences, opinions, feelings and knowledge. The data from observations comprise of comprehensive depictions of partakers behaviours, staff deed as well as the full range of human associations. On the other fade, document analysis avails excerpts, quotation, or entire passages from recent correspondence, decreed reports as well as open-ended surveys (Heath, 1997). Qualitative Evaluation modus operandi Qualitative data starts as raw, evocative information concerning programmes and people in programmes.The assessor upon visiting the program, he/she is able to make first hand observation of the activities taking place within the program. In some occasions, the adjuvant can take part personally in those activities as participant observer. He can actively talk to the participants as well as staff in relation to their experiences as well as views, in addition to examining records and documents. Information collected from these interviews, observations and documents is then structured into major themes, classes as well as case examples via content analysis.Qualitative evaluation information can be offered alone or in conjunction with quantitative data. To a large extent, the validity and reliability of qualitative data is dictated by the methodological expertise, sensitivity as well as evaluators level of training. Orderly and careful observation comprises for more than just organism present and looking around skilful interviewing does not comprise only asking questions, while content analysis calls for considerable reading to see what is there.For an evaluator to be able to generate positive and realistic qualitative evaluation data through observation, interviewing and content analysis he is necessary to be disciplined, knowledgeable, trained, practical as well as determined (Heath, 1997). dependability in Qualitative Analysis. While quantitative research methods are in the main projected to test theory as the experiments works deductively and is inclined to point outcome, qualitative researchers are occupie d with the meaning of the phenomena in addition to lived experiences, which is not voluntarily observable process.Attention is directed towards social perspective in which events overstep and have meaning in as well as stressing on understanding the social world from the point of perception of the participants in it. Quantitative research reliabilities projected on identifying as well as documenting recurrent, accurate and consistent or inconsistent features as patterns, themes, and worldviews in addition to whatever other phenomena being examined in similar or different human context (McLeod, 2000).

Impact of a Jet

Impact Of a super C Introduction Over the years, engineers have found many ways to lend oneself the force that can be imparted by a super C of melted on a surface diverting the flow. For example, the pelt on turn over has been wee-weed to make flour. Further more, the impulse turbine is still used in the first and sometimes in the second stages of steam turbine. Firemen make use of the kinetic energy stored in a jet to deliver weewee supra the take in the nozzle to extinguish fires in multistorey buildings. Fluid jets argon also used in industry for lancinate metals and debarring.Many other applications of fluid jets can be cited which reveals their technological importance. This investigate aims at assessing the different forces exerted by the like pee jet on a variety of geometrical different dwelling houses. The results obtained experimentally are to be compared with the ones inferred from surmisal through utilizing the applicable versions of the Bernoulli and mome ntum equations. Objectives i. To measure the force produced by a jet on horizontal and curved surfaces. ii. To compare the experimental results with the theoretically calculated measure outsProcedure 1. Stand the apparatus on the hydraulic workbench, with the drainpipe straight off above the hole leading to the weighing tank, see var. 4. plug in the bench supply hose to the inlet pipe on the apparatus, victimization a hose-clip to secure the connection. 2. satisfactory the flat plateful to the apparatus. If the cup is fitted, bear off it by undoing the retaining screw and lifting it out, complete with the loose cover plate. dash care not to drop the cup in the p endureic cylinder. 3. Fit the cover plate over the stem of the flat plate and hold it in military authority below the lance.Screw in the retaining screw and tighten it. 4. influence the weigh- lance to its datum position. First habilitate the jockey weight on the beam so that the datum epithelial duct is at z ero on the scale, figure 5. Turn the adjusting nut, above the spring, until the grooves on the tally are in bank bill with the upper grimace plate as shown in figure 6. This indicates the datum position to which the beam must be returned, during the experiment, to measure the force produced by the jet. 5. permutation on the bench pump and open the bench supply valve to contract water to the apparatus.Check that the drainpipe is over the hole leading to the weighing tank. 6. full open the supply valve and slide the jockey weight along the beam until the tally returns to record the reading on the scale corresponding to the groove on the jockey weight. Measure the flow rate by trammel the collection of 8Kg of water in the bench-weighing bank. 7. Move the jockey weight in by 10 to 15cm and reduce the flow rate until the beam is around level. Set the beam to exactly the train position (as indicated by the tally) by moving the jockey weight, and record the scale reading.Measure t he flow rate. 8. Repeat amount 6 until you have about 6 sets of readings over the range flow. For the last set, the jockey should be set at about 10cm from the zero position. At the lower flow rates you can reduce the mass of water gathered in the weighing tank to 8Kg. 9. Switch off the bench pump and fit the hemispherical cup to the apparatus using the mode in steps 2 and 3. Repeat step 4 to hobble the datum setting. 10. Repeat steps 5 to 9, but this time take up the jockey in steps of about 25cm and take the last set of readings at about 20cm. 11.Switch of the bench pump and record the mass m of the jockey weight, the diameter d of the nozzle, and the distance s of the vanes from the outlet of the nozzle. info and Results Table 1 Results for Flat Plate Water Mass, Mw (KgTime, t (S)Distance, ?y (m)Mass Flow, m (Kg/s)Velocity, u (m/s) Initial Velocity, uo (m/s) Momentum, muo (N) cram on vane, F (N) 240. 560. 6642. 86546. 47545. 782342125. 89 240. 560. 6742. 86546. 47545. 782342 126. 29 240. 560. 6442. 86546. 47545. 782342125. 89 240. 550. 6243. 64556. 41555. 7232425124. 32 241. 040. 5423. 08294. 27293. 581281121. 19 41. 380. 2317. 39221. 72221. 0496459. 025 Table 2 Results for Hemispherical form Water Mass, Mw (KgTime, t (S)Distance, ?y (m)Mass Flow, m (Kg/s)Velocity, u (m/s) Initial Velocity, uo (m/s) Momentum, muo (N)Force on vane, F (N) 240. 551. 3243. 63556. 28555. 5913334. 1652. 19 240. 561. 3242. 85546. 33545. 6413095. 3651. 79 240. 581. 3141. 38527. 59526. 9112645. 8451. 40 240. 591. 2840. 67518. 54517. 8512428. 4050. 23 241. 031. 1323. 30297. 08296. 397113. 3644. 34 241. 200. 7320. 00225224. 315383. 5128. 64 Calculations 1. Mass flow rate, mf = mw / T In defer 1 m= 24 / 0. 6= 42. 86 Kg/s In plank 2 m=24 / 0. 55= 43. 63 Kg/s 2. Velocity at nozzle exit, u= m / ? A , m = ? uA u= m / (1000 x78. 85&21510-6) u= 12. 75 x m In tabularize 1 u= 12. 75 / 42. 86 = 546. 47m/s In elude 2 u= 12. 75 / 43. 63 = 556. 28m/s 3. Velocity at partake with vane, uo From Bernoullis equation uo 2 = u2-2gs uo2 = u2 (2 x 9. 81x 0. 035) In table 1 uo = (v546. 782) 0. 687 =545. 79 m/s In table 2 uo = (v556. 82) 0. 687 =555. 59 m/s 4. Momentum flow in the jet at impact,J Moment,J = m x uo In table 1 J= 42. 86 x 545. 78 = 23421 N In table 2 J=43. 63 x 555. 59 = 13334. 1N 5. Force on vane F, F = (W x y) / 0. 15 In table 1 F= (5. 89 x 0. 66) / 0. 15 =25. 89 N In table 2 F= (5. 89 x 1. 33) / 0. 15 =52. 19 N 6. Slope of the graph, From flat plate graph, m m= (17500-10200) / (25-15) m= 730 From Hemispherical Cup graph, m m= (8500-6000) / (48-35) m=192. 30 Discussion . Turning the adjusting nut above the spring until the grooves on the tally are in the line with the top plate as shown in figure 6. 2. Recording the reading on the scale corresponding to the groove on the jockey weight. 3. Starting horologe and adding weights when beam moves to horizontal. Stopping timer when beam moves to horizontal again. 4. The values of F theoretical (calculated from 4g? x) are close to those found experimentally. So we connect these points with a straight line. 5. Also from this graph we see that the calculated F (4g? ) is capable to the double of mu ? 2mu 6. It is clear from Fig that the force produced on each of the vanes is proportional to the momentum flow in the jet as it strikes the vane. From the data collected during the experiment, it is found that for different plate of vane used, the force exerted on the plate by the water will be different and it varies from flat and hemispherical plate. This is supported by the data of the column, distance of jockey from zero position which is the mean of knowing the force needed to balance the force exerted by the water. . We were to plot of land graphs of Force versus delivery of momentum for each plate on the selfsame(prenominal) graph and we found the graphs posses different slope where the values are 2 and 1. 1 for hemispherical and flat plate respectively. We were able to plot the two pla tes on the same graph and although the relative slope is correct where hemispherical has the greater slope followed by flat plate, but the enumeration of the slope will not be correct because the value of x-axis is the same for all two graphs.So in order to obtain the correct value of slopes, the individual plotting of the graph has been plotted and the slope has been calculated. 8. When the water from the nozzle strikes the plate, it has the same initial velocity for the two plates but the velocity changes referable to the handicap by the plate and it will be different for each plate due to the geometrical effect. The geometry of the hemispherical plate minimizes the obstruction of the plate so the water will flow more freely relative to that of the flat plate.So, for the same flow rate, the hemispherical has a relatively higher nett velocity than flat plate. Percentage of computer error of experiment Accuracy = (muo-4g? X /4g? X) *100% For flat plate (31. 20-1. 96/1. 96)=10. 2% (2. 10-1. 96/1. 96)=7. 14% (1. 73-1. 57/1. 57)=10. 2% (1. 35-1. 18/1. 18)=14. 4% (0. 9-0. 78/0. 78)=15. 4% fixings Parallax error, during adjusting the level gauge to point, Water valve was not completely close and mechanical press stopwatch start button late. For hemispherical cup (4. 74-4. 1/4. 71)=0. 64% (4. 08-3. 92/3. 92)=4. 08% (3. 6-3. 14/3. 14)=14. 6% (2. 7-2. 35/2. 35)=14. 9% (1. 90-1. 57/1. 57)=21. 0% (0. 94-0. 78/0. 78)=20. 5% Factor Parallax error, during adjusting the level gauge to point, Water valve was not completely close and Press stopwatch start button late. enquiry Suggest two ways to improve accuracy of results? 1. It is by repeat the experiment a few times which make the results more reliable. 2. beat use highly precise digital measurement. 3.If the line didnt disembowel through the origin that room that there is an error, because if the force is zero ( the jet doesnt touch the vane) the should be placed at the origin which means ? y=0 so F=0 4. F = m (uo = u) u ? uo because we neglect reduction of speed so that u=uo fo = 2muo but the force on the hemispherical cup less than twice that on the flat plate. 5. The effect on the calculated force on the flat plate if the jet was assumed to leave the plate at 1? upward will be a moment in the x-direction which will decrease the moment in the y-direction F=m (1. 9uo) and it wont effect the results too much. Conclusion As a conclusion, the experiment that have been carried out were successful, even though the data collected are a little bit difference compared to the theoretical value. The difference betwixt the theoretical value and the actual value may mainly due to human and servicing factors such as parallax error. This error bump during perceiver captured the value of the water level. Besides that, error may occur during adjusting the level gauge to point at the white line on the side of the weight pan.Other than that, it also maybe because of the water valve. This error may occu r because the water valve was not completely close during collecting the water. This may push the time taken for the water to be collected. There are a lot of possibilities forth experiment will having an error. Therefore, the recommendation to overcome the error is ensure that the position of the observers eye must be 90 perpendicular to the reading or the position. Then, ensure that the apparatus functioning perfectly in order to get an accurate result.

Final Exam Solved Essay

Hahn Company uses the component of gross sales method for recording bad debts write down. For the year, bullion sales are $300,000 and credit penetration sales are $1,200,000. Management estimates that 1% is the sales percentage to use. What adjusting entry will Hahn Company make to record the bad debts expense? 2) utilise the percentage of receivables method for recording bad debts expense, estimated uncollectible accounts are $15,000. If the equilibrize of the Allowance for Doubtful Accounts is $3,000 credit before adjustment, what is the amount of bad debts expense for that period? 3) Intangible assets.Intangible assets are the rights and privileges that result from ownership of lasting assets that 5) The book order of an asset is equal to the 6) Gains on an exchange of be assets that has commercial substance are 7) Ordinary repairs are expenditures to maintain the ope grade efficiency of a plant asset and are referred to as 8) cost incurred to increase the operating e fficiency or useful life of a plant asset are referred to as 9) When an interest-bearing label matures, the residue in the Notes Payable account is 10) The interest charged on a $200,000 note payable, at a rate of 6%, on a 2-month note would be.If a potbelly stove issued $3,000,000 in alliances which pay 10% annual interest, what is the annual net cash cost of this borrowing if the income tax rate is 30%? 12) Hilton Company issued a four-year interest-bearing note payable for $300,000 on January 1, 2011. Each January the company is required to pay $75,000 on the note. How will this note be reported on the declination 31, 2012 balance sheet? 13) A corporation issued $600,000, 10%, 5-year bonds on January 1, 2011 for 648,666, which reflects an effective-interest rate of 8%. Interest is pay semiannually on January 1 and July 1.If the corporation uses the effective-interest method of amortization of bond premium, the amount of bond interest expense to be recognized on July 1, 201 1, is 14) When the effective-interest method of bond discount amortization is used 15) If a corporation has only one class of stock, it is referred to as 16) Capital stock to which the call for has assigned a value per share is called 17) ABC, Inc. has 1,000 shares of 5%, $100 equivalence value, cumulative favourite(a) stock and 50,000 shares of $1 equation value super acid stock outstanding at December 31, 2011. What is the annual dividend on the preferred stock? 18) Manner, Inc.Has 5,000 shares of 5%, $100 par value, noncumulative preferred stock and 20,000 shares of $1 par value common stock outstanding at December 31, 2011. There were no dividends declared in 2010. The board of developors declares and pays a $45,000 dividend in 2011. What is the amount of dividends received by the common stockholders in 2011? 19) When the selling harm of treasury stock is greater than its cost, the company credits the difference to 21) fen Company has other operating expenses of $240,000. There has been an increase in prepaid expenses of $16,000 during the year, and accrued liabilities are $24,000 lower than in the prior period.Using the direct method of reporting cash flows from operating activities, what were Marshs cash payments for operating expenses? 22) Where would the event purchased land for cash appear, if at all, on the mediate statement of cash flows? 23) In performing a vertical analysis, the flooring for cost of goods sold is 24) Blanco, Inc. has the pursuance income statement (in millions) Using vertical analysis, what percentage is assigned to Net Income? 25) Dawson Company issued 500 shares of no-par common stock for $4,500. Which of the following journal entries would be made if the stock has a stated value of $2 per share?Andrews, Inc. paid $45,000 to buy back 9,000 shares of its $1 par value common stock. This stock was sold later at a selling price of $6 per share. The entry to record the sale includes a 27) Which of the following is a fundame ntal factor in having an effective, ethical incarnate culture? 28) Two individuals at a retail store track down the same cash register. You evaluate this situation as 29) The Sarbanes-Oxley Act impose which new penalty for executives? 30) The Sarbanes-Oxley Act requires that all publicly traded companies maintain a system of internal controls. Internal controls can be defined as a plan to

Poetry Analysis of “Introduction to Poetry” Essay

The Poem psychiatric hospital to Poetry is by billy club Collins, an English poet, and it is ab break through how teachers often run students to over-analyze poetry and to try decipher e actually possible meaning depicted by means of divulge the song rather than allowing the students to form their own interpretation of the song based on their own experiences. Throughout the verse, a number of literary devices are phthisisd. For example or press an auricle once morest its hive a path away. utilize this metaphor, billy goat Collins is comparing the body of a poem to the hive of a bee. The hive of a bee appears to be something dangerous and unknown, just interchangeable a new poem, never before seen, with which nonpareil is unfamiliar. Using this metaphor, billy club Collins is suggesting that one should get an force of the poem by adaptation it just as one would get a sensory faculty of energy by pressing ones ear to a hive of a bee. The nature of a bee is particular ly busy and bees are creatures that come along to be constantly on the go.In this way, billystick Collins is suggesting that whilst the proofreader is digesting the poem, he or she should constantly be feeling the poem and be busily analyzing it. By comparing the poem to a hive, he is overly saying that, like a hive, a poem is full of extreme life. The characteristics shared by both the two metaphoric images are very similar, thus, it is an potent comparison. The poem is effectively personified once again through the lines or walk inside a poems room.Here, Billy Collins suggests that the poems room, in other interchange, its body or what the poem contains, like a room of a person, defines the poem. One deal learn a lot about another by conceive his or her room. Like a room in any case, which is private and should not be invaded, one should not invade a poem in the sense that one should not analyze it too heavily. Another effective metaphor, I postulate them to water-ski a cross the surface of the poem is used in this poem.Billy Collins is comparing water-skiing across the surface of the water to the way in which he believes poems should be read which is gently and merely on the surface. This is an effective metaphor as water-skiing brings about a coarse sense of joy and is fun, just as reading a poem in Billy Collins opinion should be. The use of onomatopoeical devices and onomatopoeic words are abundant in this poem. For instance, I say confuse a mouse into a poem is a line whereby the word drop, a very onomatopoeic word, effectively suggests that the reader of a poem must gently analyze a poem.This is portrayed through the gentle p sound of the word and this is therefore effective as the reader gets a sense of the gentleness Billy Collins wishes his readers had when it comes to analyzing poetry. The particular that enjambment is used throughout the poem such as in the lines, like a colour slide or press an ear against its hive portrays a lack of structure and therefore emphasizes the initial habit one feels when reading a poem before the chore of analyzing it begins.This is also emphasized through the fact that the poem is a free indite poem. The poem suddenly becomes much darker in the last stanza and a Billy Collins explains how teachers, students or general readers of poetry distortion a poem by being what he believes is cruelly analytical. He says, all they want to do is tie the poem to a chair with rope and torture a confession out of it. Here, the poem is being personified yet again and this brings about an almost human connection between the reader and the poem.This use of personification is effective as it makes the reader feel somewhat censurable for over-analyzing a poem. This line is also a metaphor. The way in which one analyzes a poem is being compared to a victim being laced plenty to a chair and having a confession tortured out of them. This metaphor is effective as, like a rope pinning down a perso n would be very restrictive, over-analyzing a poem narrows the focalise and constricts it from simply allowing it to be.They begin beating it with a hose to find out what it really means. This is a continuation of the metaphor and is highly effective as it strongly portrays a sense of inhumanity through the woof of hose as an object with which to torture as opposed to a typical weapon. One can just imagine how painful this would be and again, forces the reader to almost empathize with the poem. The poem sends a powerful pith to its readers and is significantly clear in its message to not delve too deep into the message of a poem.

The Treaty of Paris

conformity of Paris Signed by the coupled States and Spain, December 10, 1898The join States of America and Her Majesty the faggot legal guardian of Spain, in the name of her august son Don Alfonso XIII, desiring to end the state of state of war now existing between the two countries, find for that purpose institute as plenipotentiaries The President of the unify States, William R. Day, Cushman K. Davis, William P.Frye, George Gray, and Whitelaw Reid, citizens of the coupled States And Her Majesty the Queen Regent of Spain, Don Eugenio Montero Rios, president of the senate, Don Buenaventura de Abarzuza, senator of the Kingdom and ex-minister of the ceiling Don Jose de Garnica, replacement of the Cortes and associate justice of the supreme dally Don Wenceslao Ramirez de Villa-Urrutia, envoy bonzer and minister plenipotentiary at Brussels, and Don Rafael Cerero, general of division Who, having assembled in Paris, and having change their full powers, which were found to be in due and proper form, subscribe, later on discussion of the matters before them, agreed up on the following articles article I. Spain relinquishes wholly claim of s everyplaceeignty over and title to Cuba. And as the island is, upon its liquidation by Spain, to be occupied by the unite States, the United States impart, so long as such(prenominal)(prenominal) occupation shall last, fall upon and discharge the obligations that whitethorn chthonic international law result from the fact of its occupation, for the protection of carriage and property. hold II. Spain cedes to the United States the island of Porto Rico and otherwise islands now down the stairs Spanish reign in the West Indies, and the island of Guam in the Marianas or Ladrones. Article III.Spain cedes to the United States the archipelago known as the Philippine Islands, and comprehending the islands lying within the following origination A line running from west to due east along or near the twentieth p arallel of north parallel, and through the middle of the passable channel of Bachi, from the one ampere-second and eighteenth (118th) to the one hundred and twenty-seventh (127th) degree apex of longitude east of Greenwich, wherefore along the one hundred and twenty seventh (127th) degree meridian of longitude east of Greenwich to the parallel of tetrad degrees and xl five proceeding (4 degree symbol 45&8242) north latitude, thence along the parallel of four degrees and forty five minutes (4 degree symbol 45&8242) north latitude to its intersection with the meridian of longitude one hundred and nineteen degrees and thirty five minutes (119 degree symbol 35&8242) east of Greenwich, thence along the meridian of longitude one hundred nd nineteen degrees and thirty five minutes (119 degree symbol 35&8242) east of Greenwich to the parallel of latitude seven degrees and forty minutes (7 degree symbol 40&8242) north, thence along the parallel of latitude of seven degrees and forty minutes (7 degree symbol 40&8242) north to its intersection with the one hundred and sextetteteenth (116th) degree meridian of longitude east of Greenwich, thence by a send out line to the intersection of the tenth (10th) degree parallel of north latitude with the one hundred and eighteenth (118th) degree meridian of longitude east of Greenwich, and thence along the one hundred and eighteenth (118th) degree meridian of longitude east of Greenwich to the point of origination. The United States will pay to Spain the sum of twenty billion dollars ($20,000,000) within three months after the exchange of the ratifications of the fork out treaty. Article IV. The United States will, for the term of ten socio-economic classs from the watch of the exchange of the ratifications of the present treaty, defend Spanish ships and merchandise to the manners of the Philippine Islands on the aforesaid(prenominal) terms as ships and merchandise of the United States.Article VThe United States will, upon the signature of the present treaty, send plunk for to Spain, at its own cost, the Spanish soldiers taken as prisoners of war on the capture of Manila by the American forces. The arms of the soldiers in head word shall be restored to them. Spain will, upon the exchange of the ratifications of the present treaty, proceed to evacuate the Philippines, as healthy as the island of Guam, on terms similar to those agreed upon by the Commissioners appointed to arrange for the evacuation of Porto Rico and other islands in the West Indies, under the Protocol of August 12, 1898, which is to extend in force till its aliment argon completely executed. The time within which the evacuation of the Philippine Islands and Guam shall be completed shall be fixed by the two politicss.Stands of colors, uncaptured war vessels, nice arms, guns of all calibres, with their carriages and accessories, powder, ammunition, livestock, and materials and supplies of all kinds, belonging to the l and and naval forces of Spain in the Philippines and Guam, take a breather the property of Spain. Pieces of heavy ordnance, exclusive of field artillery, in the fortifications and coast defences, shall ride out in their emplacements for the term of six months, to be reckoned from the exchange of ratifications of the treaty and the United States whitethorn, in the meantime, purchase such material from Spain, if a satisfactory agreement between the two Governments on the subject shall be reached.Article VISpain will, upon the signature of the present treaty, discommode all prisoners of war, and all persons detained or imprisoned for political offences, in connection with the insurrections in Cuba and the Philippines and the war with the United States. Reciprocally, the United States will release all persons made prisoners of war by the American forces, and will abridge to obtain the release of all Spanish prisoners in the hands of the insurgents in Cuba and the Philippines. The Go vernment of the United States will at its own cost authorize to Spain and the Government of Spain will at its own cost return to the United States, Cuba, Porto Rico, and the Philippines, according to the situation of their enjoyive homes, prisoners released or caused to be released by them, esteemively, under this article. Article VII.The United States and Spain mutually relinquish all claims for indemnity, national and individual, of each kind, of all Government, or of its citizens or subjects, against the other Government, that may have arisen since the beginning of the late insurrection in Cuba and prior to the exchange of ratifications of the present treaty, including all claims for indemnity for the cost of the war. The United States will adjudicate and settle the claims of its citizens against Spain give in this article. Article VIII. In conformity with the provisions of Articles I, II, and III of this treaty, Spain relinquishes in Cuba, and cedes in Porto Rico and othe r islands in the West Indies, in the island of Guam, and in the Philippine Archipelago, all the buildings, wharves, barracks, forts, structures, public highways and other immovable property which, in conformity with law, belong to the public domain, and as such belong to the big top of Spain.And it is hereby declared that the relinquishment or cession, as the movement may be, to which the preceding paragraph refers, can not in every respect impair the property or rights which by law belong to the halcyon possession of property of all kinds, of provinces, municipalities, public or private establishments, ecclesiastic or civic bodies, or any other associations having legal electrical condenser to acquire and possess property in the afore express territories renounced or ceded, or of private individuals, of whatsoever nationality such individuals may be. The aforesaid relinquishment or cession, as the case may be, includes all inventorys exclusively referring to the reign turn o ver or ceded that may exist in the archives of the Peninsula. Where any document in such archives only in part relates to said sovereignty, a copy of such part will be furnished whenever it shall be requested. Like rules shall be reciprocally observed in estimate of Spain in respect of documents in the archives of the islands above referred to.In the aforesaid relinquishment or cession, as the case may be, are also include such rights as the Crown of Spain and its authorities possess in respect of the official archives and records, executive as well as judicial, in the islands above referred to, which relate to said islands or the rights and property of their inhabitants. Such archives and records shall be carefully preserved, and private persons shall without distinction have the right to require, in accordance with law, authenticated copies of the contracts, wills and other instruments forming part of notorial protocols or files, or which may be contained in the executive or ju dicial archives, be the latter(prenominal) in Spain or in the islands aforesaid. Article IX.Spanish subjects, natives of the Peninsula, residing in the rule over which Spain by the present treaty relinquishes or cedes her sovereignty, may remain in such territory or may remove therefrom, retaining in either event all their rights of property, including the right to sell or dispose of such property or of its proceeds and they shall also have the right to accept on their industry, commerce and professions, being subject in respect therefore to such laws as are applicable to other foreigners. In case they remain in the territory they may preserve their allegiance to the Crown of Spain by making, before a court of record, within a year from the control of the exchange of ratifications of this treaty, a declaration of their decision to preserve such allegiance in default of which declaration they shall be held to have renounced it and to have adopted the nationality of the territory i n which they may reside.The civilian rights and political shape of the native inhabitants of the territories hereby ceded to the United States shall be determined by the Congress. Article X. The inhabitants of the territories over which Spain relinquishes or cedes her sovereignty shall be secured in the free practice of their religion. Article XI. The Spaniards residing in the territories over which Spain by this treaty cedes or relinquishes her sovereignty shall be subject in matters civil as well as criminal to the jurisdiction of the courts of the country wherein they reside, pursuant to the ordinary laws governing the same and they shall have the right to appear before such courts, and to ursue the same grade as citizens of the country to which the courts belong. Article XII. Judicial proceedings pending at the time of the exchange of ratifications of this treaty in the territories over which Spain relinquishes or cedes her sovereignty shall be determined according to the fo llowing rules 1. Judgments rendered either in civil suits between private individuals, or in criminal matters, before the date mentioned, and with respect to which there is no recourse or right of analyse under the Spanish law, shall be deemed to be final, and shall be executed in due form by competent authorisation in the territory within which such judgments should be carried out. 2.Civil suits between private individuals which may on the date mentioned be undetermined shall be prosecuted to judgment before the court in which they may then be pending or in the court that may be substituted therefor. 3. Criminal actions pending on the date mentioned before the Supreme Court of Spain against citizens of the territory which by this treaty ceases to be Spanish shall continue under its jurisdiction until final judgment but, such judgment having been rendered, the execution thereof shall be committed to the competent authority of the place in which the case arose. Article XIII. The ri ghts of property secured by copyrights and patents acquired by Spaniards in the Island of Cuba and in Porto Rico, the Philippines and other ceded territories, at the time of the exchange of the ratifications of this treaty, shall continue to be respected.Spanish scientific, literary and artistic works, not subversive of public gear up in the territories in question, shall continue to be admitted free of duty into such territories, for the period of ten years, to be reckoned from the date of the exchange of the ratifications of this treaty. Article XIV. Spain will have the power to establish consular officers in the ports and places of the territories, the sovereignty over which has been either relinquished or ceded by the present treaty. Article XV. The Government of each country will, for the term of ten years, accord to the merchandiser vessels of the other country the same treatment in respect of all port charges, including entrance and clearance dues, light dues, and tonnage d uties, as it accords to its own merchant vessels, not engaged in the coastwise trade. Article XVI.It is understood that any obligations assumed in this treaty by the United States with respect to Cuba are limited to the time of its occupancy thereof but it will upon breathing out of such occupancy, advise any Government established in the island to assume the same obligations. Article XVII. The present treaty shall be ratified by the President of the United States, by and with the advice and consent of the Senate thereof, and by Her Majesty the Queen Regent of Spain and the ratifications shall be exchanged at Washington within six months from the date hereof, or earlier if possible. In faith whereof, we, the respective Plenipotentiaries, have signed this treaty and have hereunto affixed our seals.Done in duplicate at Paris, the tenth day of December, in the year of Our Lord one 1000 eight hundred and ninety-eight. Seal William R. DaySeal Cushman K. DavisSeal William P. FryeSeal Ge o. GraySeal Whitelaw ReidSeal Eugenio Montero RiosSeal B. de AbarzuzaSeal J. de GarnicaSeal W. R. de Villa UrrutiaSeal Rafael CereroDocument courtesy of The Avalon Project Source A Treaty of Peace Between the United States and Spain, U. S. Congress, 55th Cong. , 3d sess. , Senate Doc. No. 62, reveal 1 (Washington Government Printing Office, 1899), 5-11. Source Firstworldwar. com. First World War. com. N. p. , n. d. Web. 22 Jan. 2013. http//www. pbs. org/wgbh/amex/1900/filmmore/reference/primary/treatyofparis. html

A blog for teenagers about using public transport

Youre have on your clothes, solely dressed up to watch the X-Factor finals with your friends. But your dads car bust down, and your mum has plans. What are you going to do? Have you considered employ earth assault? Its cheap, easy and very quick, however it does have its down sides. apply reality stool off is very cheap and free for all ages 16 and under. Mayor of London, Boris Johnson agreed that he would look at what we can do next year to bear down on fares. However if you pull away your garner card or are off by 20p youre forced to walk on your own two feet. So public post isnt what its cracked up to be.Using public transport teaches us to be more independent in terms of being capable as a person to navigate approximately networks and read make ups as swell up as in terms of being able to germinate around without relying on your parents. In contrast, the media has shown that crime rates on public transport have increased. Policeman reveals rape victim for EIGHT minutes out front being thrown off bus for not having the full fair. The 22-year-old scholar begged the bus driver to let her on board but he ref white plagued beca theatrical role she was only 20p short, She was so badly battered that her mother failed to recognise her. account the daily mail.Worried about the environment? Well, using public transport is a greener and a better mode of transport for the environment as oppose to going everywhere by car. Carbon emission leave be reduced with your help. You could use public transport or bike to get around, as well as keeping you fit and thinking(a) its like a walk in the park. On the other clear take careing for the bus or moderate is a death penalty you never fuck who is sitting next to you. Practically in urban areas there can be problems with behaviour and conduct with other passengers as well as the driver.Getting the train to get from A to B is the quickest way as youre avoiding all traffic and congestion. Although gett ing on the tube is like visiting a hospital, with all the germs around who know what you could catch. Viruses spread through the air and also transfer via hand-to-hand contact. On public transportation, the transfer takes place when you touch a support terminate or strap that a sick person held. You rub your fidgety eye, you welcome the Swine Flu.The most popular method of public transport as researchers have found the 64% of 14 19 year olds use the bus to manoeuvre, because its the least cost effective. Whilst 64% of teenagers use the bus to get around only a mere 32% of parents encourage their children to use it. However public transport is a nightmare, delays and engineering works could come apart your day or night out.Sara Jama from Queens Park has been using public transport for 4 years now and says I wouldnt use whatsoever other way, I have been using the bus to get to school, and havent been recently more than twice. Its very easy all i have to do is tap my oyster card and wait till my stop arrives. Using the train is similar, i top up my oyster card which costs around 1.40, depending on where im going and sit in my seat. And if i ever get lost ive always got the tube map to help me. As an see traveller i personally agree with Jama, using public transport is a piece of cake.So the next time youre ready to go out, but your dads car broke down and your mum has plans, dont panic. Just cracking your oyster card and hop on the nearest bus or train, but go with a sibling or arrange to comely up with a friend. Just in case, because public transport has the X-Factor. attestI wouldnt use any other way, I have been using the bus to get to school, and havent been late more than twice. Its very easy all i have to do is tap my oyster card and wait till my stop arrives. Using the train is similar, i top up my oyster card which costs around 1.40, depending on where im going and sit in my seat. And if i ever get lost ive always got the tube map to help me. Sa ra Jama

Surfing Practice Expository Essay

Practice Essay Academic paternity M both people say surfing isnt a period of play, its a lifestyle but, its more than that. From the moment you root graduation in the ocean to the day you die it is a part of you. It becomes the air you think and what plays across your mind when you ar in that subconscious declare between awake and asleep. It has an affair with your emotions and embeds itself in the depths of your heart. You assnot get rid of the ocean once its made its mark on you. It is unlike any other addiction on the planet. They say too much of anything can kill you, but, when it comes to surfing you can never get enough. surfriding began in the islands of Hawaii, the first ever write up written by Lieutenant James big businessman of Captain James Cooks ship Discovery. In this report he described the art of surfing over two pages in the narrative portion of Captain Cooks journals. surfriding was an extremely spiritual and important part of Hawaiian life, so much so, that places were named afterward particular surfing incedents. When the Calvinistic Christian Missionaries arrived in Hawaii the estimate of surfers in the water declined rapidly as the missionaries cl begined the sport, amongst others, was Against the laws of God.For years it was disused to see a surfer in the water, the surfing culture had more or less died out. However, in 1907 Jack London a famous author took a vacation in Hawaii staying in Waikiki and was introduced to surfing by black lovage Hume Ford and George Freeth. Being an author, it was no surprise when Jack wrote of his surfing welcome in his book entitled A Royal Sport Surfing in Waikiki. This new publicity breathed life into the dying sport and not long after George Freeth was asked to put on a moving ridge riding demonstration in California, bringing surfing to America.Now days, surfing is a huge sport. There are approximately 23 million surfers worldwide, a stark contrast to the late 1800s in Hawaii. Surf companies are popping up all over the place their main aim to provide surf equipment and apparel to the surf community and those who fancy the style. Surfing has grown, not only as a leisure sport, but as well in competition. Currently, there are 34 men and 17 women competing on the WCT (World Championship Tour), and millions more taking to the water in small townsfolk events and larger professional or amateur competitions.Surfing is also making its counseling into the film industry, with surf photography and documentaries becoming increasingly popular. With all the hype and inflation of surfing, it will still remain a magical and epinephrine pumping experience. There are many surfers who surf for the pure joy of beingness out in the ocean, at one with rising and falling swells, no matter how far it is extracted from its humble, spiritual beginnings in Hawaii. These surfers are known as soul surfers and it is these people that will continue to keep surfing quick for ge nerations to come.

An Educational Article for the 21st century Essay

Australian Ambassador to the Philippines Bill Tweddell and Philippine education officials opened tardily the Assessment, Curriculum and Technology look into Centre (ACTRC). Located at the University of the Philippines (UP) College of genteelness building in Diliman, Quezon City, the quick-wittedness will focus on look into in apply of the Philippines implementation of the K to 12 plan, which is covered by a law recently signed by President Aquino.Tweddell, gentility Secretary Armin Luistro, Commission on Higher Education Commissioner Cynthia Bautista, UP chair Alfredo Pascual, other education officials and members of the academe attended ACTRCs opening. The Australian politics gave the P150-million grant for the establishment of the pith in support of the countrys basic education reform program. ACTRC will focus on computer program development, school sound judgment and the application of technology in upgrading the education governance. Australia potently supports the Philippine governments efforts in implementing the K to 12 program. investiture in a quality education system will hand over better opportunities for all and a pathway out of poverty for the well-nigh disadvantaged, Tweddell said in a statement. ACTRC will pack together the Philippines and Australias top research institutionsthe UP College of Education and the University of Melbournes Assessment Research Centre in grounded research and paygrade activities in the areas of assessment, curriculum and technology as they relate to the implementation of the Philippine governments K to 12 program.Through grant-funding, the Australian Agency for International Development would support the centers first three years of operation, the Australian embassy said. Australia shares the Philippine governments vision that K to 12, if implemented well, will bring the Philippines school system closer to multinational standards. The interaction of curriculum, assessment and the physical exerti on of technology are important facets of a successful education program, Tweddell said.The curriculum is the blueprint of an education system. Assessment provides a picture of where we are in that blueprint today. Technology enables the curriculum to respond to the needs of the 21st century, he added. K to 12 is the Aquino administrations flagship education reform program that aims to improve the quality of Philippine high school graduates by bedcover the clogged 10-year curriculum over 12 years. In essence, the program hopes to ordain Filipino youth longer duration to learn and prepare for livelihood after basic education, whether they hope to go on to college or fall upon employment after graduating from high school.The University of Melbourne and its alumna School of Education is gallant to be associated with this major initiative to inform the Philippines education and research communities. The center will provide an opportunity to put into practice evidence-based researc h outcomes through and through its collaborative activities with the Philippines Department of Education, said Professor Field Rickards, dean of the Graduate School of Education of the University of Melbourne. UP College of Education dean Rosario Alonzo said the facility and the collaboration it allowed would help promote the professional development of the UP faculty. This is important to the universitys (UP) fulfillment of its mandate as a research university, she said.A. unofficial of the ArticleThe expression discussed how the Australian Government supports the implementation of the K to 12 Program here in the Philippines. It is also written how they believe that the naked curriculon that was founded by the current administration will make the Philippines educational system closer to the international standards.B. Words that I have learned from the wordAcademe The academic environment or community academia.Assessment The evaluation or estimation of the nature, quality, or ability of someone or something the assessment of educational needs.Collaboration The action of working with someone to divulge or create something.Crucial Decisive or critical, esp. in the success or failure of something.Curriculum The subjects comprising a course of study in a school or college.Facets A particular aspect or feature of something.Implementation the act of accomplishing some aim or writ of execution some orderC. Ideas I have learned nearly the articleAt first i thought that K to 12 program was a uncollectible idea, because it prolongs the years of study of students like me and making it a little much of a burden to my parents because of the added budget for the tuition hardly when i read articles pertaining to K to 12 implementation such as the likes of this one I simply realize that it isnt such a bad thing after all. I mean 2 years of added time is just a little sacrifice of what cigarette be a result of a better future plus when you know that at that place are countries, like Australia, that are willing to support us on this kinds of program makes us a little more confident with ourselves that we can be more of a competative player in the international playfield when it comes to education.D. Comments about the articleThe article was really informative. For me, reading this article changed my point of soak up on K to 12 program and it also boosted my morale when i read the line Australia shares the Philippine governments vision that K to 12, if implemented well, will bring the Philippines school system closer tointernational standards. because it gave me a heads up of what can be my potential in the future.E. Resources settle link http//newsinfo.inquirer.net/412557/center-to-give-research-support-for-k-to-12ixzz2blPK2DsX

How motivate the second language learner Essay

The scholars are always traveld, and when we talk about motivation, it refer to savants efforts to learn. Positively motivated students are to a greater extent pleasant to learn, deck up more carefully for class, participate more actively and achieve more than negatively motivated students. Teachers should recognize that to improve motivation they will be dealing with cognitive, affective, social and perhaps even psychomotor vari suitables. These recommendations are existence offered as positive suggestion for improving student achievement motivation and also any(prenominal) thing which should not happen to participating students if highschool level of motivation is to be maintained. First, we should clarify for the student what is the goal of the charge and what they have to do to achieve these goals.For reach this goal we should assist them. give-up the ghost them feedback, and summarize important content of each class. We must have recapitulation sessions to help the st udent to recover what they learned. Use the example, that is, use a significant which is related to what they accredit, in fact we should have a act which is imaginative and these activities should be purposeful. Give an exam and take them a test to motivate the student to have a better work. These are the cognitive whole works which we can do for motivate the students. In addition there is some affective variable which the instructors can done to motivate the students.They should avoid the practices which fuck off or continued anxity. A positive attitude toward the speakers, class and the teacher of the second language improve the motivation of language learner. Know the demand of students to achieve in some area. The teacher must be able to give reward for good work and punish for poor work if it is necessary. Use audio-visual aids whenever possible within reason. Plan for activities during the term. give them appellation to improve their proficiency. When applying a con cepts use context which interesting the students Also there is some instruction to not be done in come in to keep the student motivated. The student should not be made to fetch a lose of self-esteem and not be in a discomfort stead like sit for a long term or cant hear what is said in the front of class.Or not asked them to take a test of what they dont know or have an incomprehensible question. And should not be in low-level pigeonholings, or even ask them to be in a group of students who are superior learners. In conclusion to meet student needs, the teacher needs to make a commitment to themselves and to each student, to help that student grow. The purpose of teaching is growing the students knowledge which is be done by improving a motivation. If the teacher be aware of students need an the position of the class he/she can improve the level of the students motivations and as a result their knowledge will be grow and language scholarship will happened as good as possible.

Festivals Essay

Festivals is a jubilation of life. These celebrations bring peace and joy to the almsgiving ,and break the monotony of life. Festivals argon numerous in my country. We can rive fetes into three kinds national, religious and seasonal. In connection with the first kind, the national festivals atomic number 18 watch overd with great patriotic favour. The second represents the religious association of mountain. The ternary marks the change of season that public celebrate their faith or seasonal change with gaiety and enthusiasm. In my beloved country, The national festivals as Hala February it is an annual festival, that is organized by Kuwait city. Being a distinct month in Kuwait because, it coincides with both Kuwaits interior(a) and Liberation Days. Kuwait, in February, is known for its moderate weather and beauty of nature. Festivals atomic number 18 organized during all the month. Variety of activities, carnivals and special events are organized through the festival. Fes tival attendants, also, enjoy spending their time in shopping, as comfortably as, attending musical parties, poetry evenings, cultural seminars and plastic arts. Many opportunities are available for winning special prizes and gifts in the daily raffles. In addition, genetic mutation teams on both the local and international level participate in the unlike activities held in the Kuwait sporting clubs. The religious festivals as Eid Al-Fitr solely Kuwaiti people look very happy, everybody wake up first in the morning and wear the best of clothes that mavin possesses. Then, they go to perform Eid prayer in open areas or at mosques. afterwards the prayer, people usually visit their family, friends, give gifts to children, and make phone calls to hostile relatives to give well-wishes for the Eid. These activities traditionally continue for three daytimes. The entire 3-day period is an decreed holiday. The seasonal festivals as New Years Eve it is one of the most celebrated days in the world. It is some(prenominal)thing that we all look preliminary to. It marks the beginning of a category and the end to another year. This day is shaped by different customs and traditions. Each refinement celebrates this festival in its own way. Every country has its own way to celebrate New Years Eve. In me country, Streets become crowded with people celebrating the advent of the New Year with fireworks in a joyous occasion. The celebration continued at the maritime facade of the Gulf beach where citizens and foreigners had collect to observe the wonderful event, there are other celebrations at various commercial complexes and in areas along the Gulf beach, while motorists performed amazing stunts on the roads. People enjoy the entire day, taking rest and welcoming the year with all high spirits and enjoyment. They get together with friends and family makes it more fire and fun. Everybody hopes and wishes that the year ahead would give them peace, harmony, happine ss and wealth, not only for them however to mankind across the globe. Finally, Festivals are part of ones custom, culture and tradition. They are there for us to celebrate. It helps us forget our routine. It gives us some momentary, mental and physical relaxation and thus frees us from die shackles of savorless work. It is a celebration, entertainment or series of performances of a certain kind, oftentimes held periodically.

Transatlantic Change in North American Colonies

include in these throws were lab or extraction, kinds of labor, organization of labor, race and the types of crops/ land requisite. These changes ere much significant because they lead to even more changes, development s, improvements, troubles, etc. Which every lead to society today. Over time, the demand for labor remained the same things requisiteed to be pro educed, which meant labor was needed in order to generate suppliers/ consumers with whatever they wanted/ needed.The source of that needed labor, however, did change. destined SE ravens were the source of labor throughout the colonies, but in 161 9, the first group of sight were brought from Africa to the the Statess to become slaves. To some, slavery was discovered to be much cheaper and more good that bound servitude mass amount s of Africans could be brought over to America at once, and they could easily be sold and try added anywhere among the colonies where need be.To others though, there wasnt much of a need for slaves. People still successful indentured servants, whom theyd been using for q tutee a while already, because they felt more of a personal servitude with them, so they we area bit reluctant to give them up. Indentured servitude would soon be almost overshadowed b slavery though, because 30 old age after 1 793, comes the like gin which will raise the grandeur of plantations, thus increasing slave demand.Even still though, the labor source changed from indentured servitude to slavery, as did a change occur from subsistence farm s to plantations. With this change from farms to plantations, came a change from subsistence crops to marketed crops such as tobacco and, the most famous, cotton all of this can be seen as a result of the major(ip) population growth and expansion of the county, as well a import/ exportation changes (trading slaves for goods, triangular trade).To restate, concluding, continuity was maintained in aspects such as demand d/need for labor, need for crops/ agriculture, importation, etc. It was the changes (labor source, which crops/ type of agriculture is used, what is being imported/ exported) that occurred from transatlantic interactions that hold even more moment because they lead t o changes, improvements, developments, etc.

Unfair Public School Funding

Eryka English 102 Research Paper Public nurture Funding Closing the nurture Gap In the States we contrive spent billions of dollars on worldly concern educate championship in hopes of educating the youth that will genius day dethaw the country. Without a solid floor for the next generation to succeed, the States will non be adequate to go by to advance and move forward. that if the tuition of our s nonplusrren is such an magnificence why argon we non giving either public inculcate the right amount of keep to succeed? Just as there is an unequal opportunity in the play force it also happens in the public school constitution.Schools that perform interrupt be given much(prenominal) than living than schools that atomic number 18 not. Public school livelihood in America should not be determined by the donnish performance of a school, except should tout ensemble ascertain the same amount of documentation. Although umteen Americans would combine th at the pedagogics of their nestlingren is a top priority, not many of them would issue how funding is distributed by means ofout the country. It is the general idea that scholars do better in a well-funded school and that the public schools should all put forward the same opportunity for every bookman to succeed.But if the belief is all public schools atomic number 18 the same past why be there private schools? And why do many p atomic number 18nts decided to move and live in an argona that as a great school system. There is no secret that some schools ar better than others its the point in which how the schools are able to sour better than other public schools thats the conundrum. N untimely half of the funding for public schools is endured from local taxes in the alliance the school is located in. Which mean that funding for public schools varies across the country between the flush(p) and poorer communities in America.At both the assign and national level there have been efforts to transfer the deficit the schools lack compared to others, but the idea has been taken negatively by the wealthy and powerful to choose how their school community functions. Others would argue that much(prenominal) m championy given to the schools will not improve the education of schoolchilds that singular mastery depends on the assimilator and not the resources that are on buy the farm(predicate) to them. such as Eric Hanushek, an academic reviewer wrote Detailed research spanning 2 decades and accomplishment in many different educational settings provides strong onsistent evidence that expenditures are not systematically related to student achievement (Hanushek 49) This claim has been a factor to the driving force that money can only go so far in a students educational life. But it has also been contradicted by academic researchers of public school funding by Rob Greenwald, Larry Hedges, and Richard Laine wrote school resources are systematically related to student achievement and that those relations are large and educationally important. (Greenwald et al. 384) With such a controversial topic, which one should we believe?How can we possible receive for undisputable more money given to schools is the best option to improve the education our students receive from the government? And why should we change the way wealthy community schools are run when they are already successful in their academic achievements? How large is the difference in the amount of funding that each public school receives? Public school funding comes from federal state, and local sources, which almost half of those funds are from local property taxes( field Center for Education Statistics).Because of the local property taxes from the community this is where the uneven funding for public schools offset printing that makes a difference from the wealthy and impoverished communities. For example in 1998, refreshing Jersey had an annual funding rate per student of $8,801, while do had a yearly rate of $3,804 per student(National Center for Education Statistics). Just from these total it shows that students from New Jersey where given twice the level of education than those students in Utah. While America funds its schools by the local wealth of the communities, we are the only country that does that.This type of funding system makes a colossal difference in the quality of school building, faculty, equipment, strain sizes, and applied science resources for a students education. In other countries public schools are funded through state taxes and the communities. But what makes other countries educational system different than our feature is each school gets the same amount of funding needed to run the school. As Robert Slavin a psychologist focusing on community and education say the U. S. is the only nation to fund elementary and secondary education base on local wealth.Other developed countries either equalize funding or provide extra funding for somebodys or groups felt to need it. In the Netherlands, for example, national funding is provided to all schools based on the number of pupils enrolled, but for every guilder allocated to a middle-class Dutch child, 1. 25 guilders are allocated for a lower-class child and 1. 9 guilders for a minority child, only the opposite of the situation in the U. S. where lower-class and minority children typically receive less than middle-class white children. Slavin 520) Poorer and minority students face more difficulties in their life as they are more prone to experience more difficulties in the family. But also these students are also forced to go to school at poorly funded schools. There is often commonly a language boundary that keeps many of the children from having a proper education in a school system. Teachers that are starting out in their educational career are sent to schools that are having a hard conviction developing their students into academic achi evers.Schools in poorer communities are in need of more experienced teachers, but there is not enough money to get up a quality teacher that has not already been recruited to teach at a high paying and more academically achieving job and environment. Teachers are a go outing tool that helps the students get to where they can be successful in life. The quality of materials that students have available to them impact the way they mark off and also the pace they acquire. With little funding students are left to work without dated technology and second hand books.The nitty-gritty of outdated technology can be an intimidation for a student to not relate onto college. Many students feel as though schools did not prepare them for an administration that has technology far beyond than what they know how to use. On the other positioning of the argument, students are given their own choice to either achieve or fail in their education. In other words, success and failure results from i ndividual effort and not a group interaction of the student by the community the student lives in. Even if less funded schools are given more money more than half of adults say that poverty is a ad hominem problem (Smith).The community that the school was built into has already set the criterion of the school. Depending on the community influences the child is more in all likelihood to follow into the footsteps of their parents. If the parents are mechanics and the child follows in their footsteps, does that make them a failure if the student does not go on to be a doctor or an over achiever? The cause of the community on a child can change the way education is viewed in the family and home. Daniel Patrick Moynihan, politician and sociologist, argues that minorities are dis profitd because of the social traditions of the minority communities().Which means that students have the ability to learn but the social culture in their communities hinder them to take their education serio usly unless their family does. This belief that students come from impoverished homes lack the support system to benefit from a quality education drives the idea that there is no need for more funding. Even though there are horrid numbers that can be easily equaled out for all students. America has focused on the idea to invest in the students that have a more promising future in the long run. Why would we pine money that will become a gamble, and we will not know if the outcome will be positive or not.The wealthy communities have been able to produce those students that have continued to succeed. The states believe that if they reward those schools that are producing results then it will give the other schools incentive to achieve to ring more money for the state. But how can a school be able to climb its way to the top if its stuck in the bottom, working(a) with the resources that it already has. The biggest survey done on the relationship of the amount of funding and the impa ct of students education was called The Coleman Report.The continue was a study that randomly selected thousands of students from all over the nation and tried to connect the issue of money and education. From the report it was linked that students home background and peer groups were a major jump of achievement, but the quality of the school had little to no impact on their education. Which researchers wrote Schools bring little influence to near on a childs achievement that is independent of his background and general social background (Cain 325). Schools that are also well funded are able to get familiarize with the current technology that is popular in todays life.From the advantage of having the practice with technology has already put themselves ahead of others who have not gotten the chance to learn that kind of technology. Students who are not able to nark technology are behind to those who have and will lack in their technology skills in college. Being updated with the latest technology helps students want to continue in into college to learn more new things. The quality of materials that students have available to them impact the way they learn and also the pace they learn. With little funding students are left to work without dated technology and second hand books.The doing of outdated technology can be an intimidation for a student to not continue onto college. Many students feel as though schools did not prepare them for an institution that has technology far beyond than what they know how to use. Without confidence in the education that they have received, students are hesitant to pick out for help and get the help that they need to succeed into a higher education level. If the materials the schools are using are outdated and not taken care of, then the students will also return the same remark to the books in the condition that they are in.Schools no longer become a place for opportunity, but a place where students are required to get wi nd with old material, that will not get any better as the years go on. The quality of the materials the students are given the more look on and effort they will give to the course material. If American is able to provide the entire students with the equal opportunity to succeed then there would be more achievements in the nation, but also a higher achievement in the country. There needs to be more awareness of the effect that funding in public schools has on the students.Statistics in the nation transfigure from state to state, but with the same amount of material for each student. or so Americans say they support equal funding for public schools, but they are not willing to take the necessary steps to improve and provide equal funding for all the schools across the country. Some reasons why wealthy people and communities do not to anything about unequal funding is because of not even admitting that there is a funding difference, to keep personal taxes low, and the melodic theme that poverty is brought onto the person instead of trying to better themselves through their education.It is better to keep the money going to the schools that continue to have academic success with their students. Studies indicate that the level of student advantage within the home or community matters a lot to the outcome of the students education. But also that funding will help the student be more educated and motivated to go onto college. Greater one on one time with a teacher will help the student learn more material. Two main aspects that have been tied to higher levels of student achievement stronger teacher qualifications, and smaller class sizes in the early grades.Getting the bases of an early education but also a quality education helps the student in the long run to adapt to the education system in a positive environment. The achievements of disadvantaged students in poorer communities are more likely to suffer Americas public school system because of two main reasons those students are more likely to attend poorly funded schools, and they are more likely to be hurt by lack of academic resources when there is not enough funding that the school needs.Legal and political efforts to improve funding have not been very successful at the federal level, but a lot of activity has been present in the state courts and there is a realization to augment school funding. The future effects have increased in state funds for poorly-funded districts while release funding for rich, suburban districts up to the communities to continue with their educational support. We have cerebrate that well-funded schools are able to obtain higher educated teachers that continue to increase the school progression.In addition to better funded schools, schools are able to reduce the class sizes which will improve the students learning to be more focused and diligent in the classroom. Which is a huge advantage because a main problem in low funded schools, is that there is so ma ny students in one room that a single teacher is not able to guaranty that that material is being understood from every student. Resources Cain, G. G. & Watts, H. W. (1970). Problems in qualification policy inferences from the Coleman Report. American Sociological Review, 35(2), 228-242.Hanushek, E. A. (1989). The impact of differential expenditures on school performance. educational Researcher, 18(4), 45-65. Kluegel, J. R. & Smith, E. R. (1986). Beliefs about inequality Americans view of what is and what ought to be. New York Aldine de Gruyter. Greenwald, R. , Hedges, L. V. , Laine, R. D. (1996). The effect of school resources on school achievement. Review of Educational Research, 66(3), 361-396. Moynihan, D. P. (Ed. ). (1969). On rationality poverty Perspectives from the social sciences.New York Basic Books. National Center for Education Statistics (2000a). common land core of data for school years 1993/94 through 1997/98 (a compact disk). Washington, DC Office of Educa tional Research and Improvement, U. S. Department of Education. National Center for Education Statistics (2000b). The condition of education 2000. Washington, DC Office of Educational Research and Improvement, U. S. Department of Education. Slavin, R. E. (1999). How can funding equity ensure heighten achievement? Journal of Education

Super Retail Group Financial Report Analysis

This bill was commissioned on the request of the Board in relation to ACACIAS compaction step down 12-MURMUR ACACIAS aras of focus for 30 June 2012 pecuniary report. A review of the applicable disclosures do In Super Retail Group Lads 2012 Annual Report is assessed against relevant polices that relate to gene 8, estimates and history policy concepts chthonic ACACIAS press release.Executive drumhead release 12-MURMUR SAISS atomic number 18as of focus for 30 June 2012 pecuniary report. A review of the relevant disclosures make in Super Retail Group Lads 2012 Annual Report is assessed against relevant policies that relate to element 8, estimates and write up policy discernments under Saiss press release. The outline of SAAB measurements 108 demo of Financial Position, CASABAS Impairment of Assets, SAABS 38 impalpable Assets and SAABS 37 Provisions, Contingent Liableness and Contingent Assets be admitd.Super Retail Group (SIR) Lads accounting practise is cookd in regards to the standards examined. From this analysis, differences can be dictated in the ways SIR applies the relevant standards and the requirements of the standards in relation to estimates and Judgments. From this analysis, it is determined that SIR has failed to disclose any Judgments and sealed estimates and assumptions that whitethorn affect satisfying centers seen In the financial statement and the entities positions. Recommendations of polish the deportation of the disclosures and the ways in which it should be structured atomic number 18 outline.ASIA has identify the affect for disclosures within this area for go forrs to assess the reported financial position, as entities did non make material disclosures of sources of estimation uncertainty and probatory Judgment in applying accounting policies. An analysis of the relevant counting standard, ISOBAR in circumstance sepa stray 17-124, Disclosure of Accounting Policies and split 125-133, Sources of Estimati on Uncertainty, CASABAS Impairment of Assets, CASABAS Intangible Assets and CASABAS Provisions, take care Grogs catamenia accounting practices reflected in the 2012 Annual Report.A only intervention into the differences mingled with the accounting standards used and its requirements and the application of them are examined. Through this, recommendations are then outlined into refining the gap between Grogs current accounting practices and the requirements of the standards. Relevant Accounting Standard The relevant accounting standard relate to disclosures of sources of estimation uncertainty and Judgments can be correct together within ISOBAR Presentation of Financial Statements.Other key standards that are relevant to Grogs disclosure of assumptions, estimates and Judgments are SAABS 36 Impairment of Assets, SAABS 38 Intangible Assets and CASABAS Provisions, Contingent Liabilities and Contingent Assets. 2. 1 ISOBAR This standard outlines the fork upation of financial state ments for general purpose financial statements, in golf-club to ensure that there is comparability between the entities reporting levels as nearly as between other industries reports. The standard discusses the minimum requirement for reporting content and guidelines for the structure in which it is to be set at.Paragraph 117-124 distinguishes the disclosure of accounting policies in relation to Judgment. Managements Judgment do in applying accounting policies that may shed effected significant amounts found in financial statements and the financial position. Seen in paragraph 125-133 Sources Of Estimation Uncertainty, it is vital that entities disclose the key assumptions made grading future looks and other uncertain estimates that are used in identifying carrying amounts of assets and liabilities.Along side this, the temper and carrying amount must be disclosed at the reporting date. 2. 2 SAABS 36 Under SAABS 36 it is ingrained for assets to be tested for impairment when the carrying amount exceeds its recoverable amount. In undertaking these one-year proceedings, a number of related Judgment and estimated assumptions need to be encountered. at that place is a need for Judgment when determining exchange-generating assets (Paras. 68). Paragraph 30-57 outlines the associated requirements for calculating quantify-in-use.Paragraph 30. A specific all toldy identifies the need for an estimate of future hard currency flows that the entity expects to gene set from the asset. These cites flow projections are outlined in paragraph 33. A, where it is based on reasonable and supportable assumptions made by centerings estimates, re- tell further in paragraph 34, where this assumption is based on the difference between yesteryear cash flow predictions and actual cash flow amounts. These projections need to be consistent with previous projections.Paragraph 38 touchs to detail the significance for management to use the appropriate assumption that would best fleet managements estimates of economic conditions that volition continue throughout the assets usable biographyspan. When calculating the value-in-use, there is a need to determine a discount rate and under paragraph 55 the rate is a pre-tax rate. Paragraph 126-137 states that entities should be encouraged to disclose the assumptions and various estimates interpreted in identify to determine the CHUG recoverable amount during the plosive consonant.Paragraph 134 requires that a disclosure of the groups key assumptions, description of managements attack to identifying these assumptions, the halt future cash flow as well as the discount rate utilize. . 3 SAABS 38 SAABS 38 details the accounting procedures applied for intangible assets that are not specified otherwise in other standards. This standard deals with a number of assumptions and estimates that are required when applying it.Paragraph 22 examines the need for entities to assess the prospect of anticipated future economic benefits using reasonable and supportive assumptions that will exist over the useful life of the asset. Paragraphs 33-41 identify the requirements regarding acquisitions as place of a business combination, these intangible assets must be accepted independently from ingenuouswill. Paragraph 41 examines the principle of entities being allowed to use techniques that have been create for estimating fair values. The standard requires certain disclosures outlined in paragraphs 118-128.These disclosures provided basis for understand of assumptions and estimates involved in determining Finite or indefinite useful lives, amortization rates and the reasons for identifying an intangible asset having indefinite useful life Amortization methods used for definite lives The gross carrying amount for any accumulated amortization Reconciliation of the carrying amount at start and end of period Information grading any restrictions on the face of intangible assets or any assured as secu rity for liabilities 2. CASABAS SAAB 137 outlines the accounting procedures for provisions, dependant upon(p) liabilities and contingent assets. Under paragraph 36 the best estimate required to check the present obligation at the end of the financial period is the amount recognized as a provision. This estimate discussed in paragraph 38 is determined by the Judgment of management and takes into account risk and uncertainties, the discounting of present value (discounting at a pre-tax rate) and future events that may affect present obligations.Further Judgment needed by management is necessary when dealing with risks and uncertainties in social club to avoid overstating or understating accounting elements. When disclosing the application of this standard paragraph 84-92, in relation to Judgments and assumptions, an entity shall detail the major assumptions made relating to future events further addressed in paragraph 48 that is the description of future events that may affect th e amount of the provisions likeliness to occur. In summary an entity shall disclose the reconciliation of the movements of each class of provision and detailed information regarding the nature f the obligation.Under differentiate 3 found in SIR Ltd 2012 Annual Report, trio significant factors have been disclosed that may result in an rewrite of future material adjustments due to estimates and assumptions (Refer to Appendix 1) I. Estimated impairment of goodwill I. Estimated value of intangible assets relating to acquisitions iii. Estimated make good provisions The associated SAAB standard, previously discussed are SAABS 36 Impairment of Assets in relation to point I, SAABS 38 Intangible Assets synonymic to ii, and iii, is the reflection of CASABAS Provisions, Contingent Liabilities and Contingent Assets.Specific paragraphs have been discussed earlier in order to understand the Grogs accounting practices. 3. 1 Critical Accounting Estimates and Assumptions SIR Ltd applies SAABS 36 , CASABAS and SAABS 38 regarding estimates and Judgment disclosures under ISOBAR paragraph 125-133 as discussed previously. Estimated impairment of goodwill deals with the application of SAABS 36 disclosed under note 1. 0. In applying SAABS 36. 68, SIR has class the recoverable amounts for CHUG, which are determined based on the deliberate value-in-use.The assumptions require the application of paragraph 134, outlining the assumptions under note 14. (Refer to Appendix 2). The growth rate and discount rate for each subsidiary and the period of which these assumptions are based on, that is a five-year period approved by the Board has been outlined. The assumptions disclosed regarding value-in-use is that budgeted gross margins are determined by past and expected future performance. There is consistency between the use of weighted average growth rates and forecasts included in industry reports.Disclosures of managements explanation as to why certain subsidiaries were not calculated u sing value-in-use is present. SIR Ltd has identified the intangible assets that undertook assumptions and estimates as brand names and provider agreements, as well as put options. The use of paragraph 41 has been performed by SIR Ltd in valuing brand names using the relief from royal family method and multi-period excess earnings method in valuing supplier agreements. In determining these calculations, assumptions are made by management.The value of put options has undertaken estimations. These iii intangible assets were acquired as a business combination. SIR disclosures of the assumptions and estimates reflecting the application of SAABS 38. 18-128 are found under note 1 . Q. Iv-v (Refer to Appendix 3). Brand names are determined as indefinite, supplier agreements have a useful life of 20 years, and amortization is calculated in regards to the timing of projected cash flows over the estimated useful life. Reasons for specific brand names being classified as indefinite is outline d under note 14. . The key factors that management has taken in depicting brands useful life is also estimates in accounting for provisions for make good on the removal of leasehold improvements or return leasehold premises to the original state. The make good provision is recognized when SIR has a present obligation from the occurrence of past events. Leasehold improvement cost are capitalist and amortized over the useful life or the shorter of the period of the lease disclosed in note 18. C (Refer to Appendix 5). refer 1 . States that the amounts for provisions have been reliably estimated, and are not recognized for future operating losses (Refer to Appendix 6). Further disclosed under note 1 . Z, is Grogs application of make good costs. They are recognized as a provision at the beginning of the agreement and these estimated full-strength payments are discounted using appropriate market yield at reporting date. (Refer to Appendix 7). 3. 3 Significant Judgment Significant Judgme nt is essential for SIR to disclose when applying the listed standards. There have been no Judgments disclosed under note 3.Accounting Standard Requirements The one significant gap found between ISOBAR and the current practices of SIR Ltd is the failure of disclosing significant Judgment. ISOBAR . 122 details an entity should disclose a summary of the significant accounting policies of management Judgments (apart from those of estimations) dad in applying the entitys accounting policies, which has affected significant amounts recognized in financial statements. SIR Ltd has failed to disclose a summary of Judgments made that may affect significant amounts on financial statements.However SIR has disclosed estimates and assumptions only certain areas are not successfully outlined. Assumptions are clearly outlined in the notes, however a detailed description and reasoning of managements approach to identifying these is not present. Management estimates relating to put options have not been clearly stated within the notes. The assumptions regarding the valuation ethos of brand names and supplier agreements have not been outlined (royalty method and multi-period excess earnings). ISOBAR . 125 has not been effectively applied in Grogs disclosure of assumptions.There is no information regarding the assumptions of future events. Assumptions and estimates overall have been disclosed, however briefly without detail, as required by ASIA. In order for SIR Ltd to comply with the standard of disclosures of estimates and judgments by which ASIA requires, certain adjustments for future disclosures are needed. The need for ease of locating information requires the implementation of fined structure essential. Under note 3, Critical accounting estimates and judgments, a clear plainion between estimates and Judgments is integral.A distinct need can be seen within note 3. A. I to refer to note 14 for details and should be outlined in ii and iii. It is knockout to locate the rele vant information regarding estimates value of intangible assets relating to acquisitions and estimated value of makes good provisions, however assumptions are still outlined throughout the notes despite a lack of clarity regarding referral to note 3. Any related estimates and judgments made by management need to be discussed under note 3, regarding the nature of the element relating to estimates or Judgment.The differences mentioned previously need to be refined assumptions relating to the future events, estimates relating to put options and methods used to value brand names and supplier agreements need to be outlined. It is important for SIR to disclose all related information that may take to heart users in making economic decisions. Therefore it is essential for SIR to outline all assumptions, estimates and Judgments made that affect significant amounts within the financial statement and financial position.