Tuesday, November 26, 2019

Rwanda Reaction Essay essays

Rwanda Reaction Essay essays It is disturbing to know that a lot of people do not care what decisions the government make as long as they do not affect them in a negative way. Even though our government is one of the most powerful and influential governments in the world some people just don't care. It is alarming to know that our government consciously made a decision to deprive a group of people from help that would have stopped genocide from happening. It is understandable that not everyone is raised as a catholic, or if they are, do not live a strict catholic life. But as Catholics we know that what happened in Rwanda was a terrible incident. In the Catholic Social Teachings it teaches us about the Dignity of the human Person, and how everyone is made in the likeness of God, and no one should have their dignity stripped from them just because of their race. A quote from the Catholic Social Teachings best describes how killing of a person is wrong: "Life, especially human life, belongs to God; whoever attacks human life attacks God's very self." Nevertheless even if someone was not a Catholic and did not believe in any divine power, they too would agree that what happened at Rwanda is terrible. As a human being we are obligated to respect everyone and anyone. Every person no matter their way of life, or situation has rights that everyone must respect. It is evident that everyone agrees the massacre of a group of people is wrong no matter how you look at it. In the Universal Declaration of Human Rights it talk about the rights that every person has a right to. I feel that articles 3, 4 and 5 relate to Rwanda the most. Everyone has the right to life, liberty, and security of person. They had no intentions in helping the Tutsis, instead they were focusing on the safe return on the United States citizens that where working in Rwanda. It was obvious that the U.N. would just leave Rwanda be, when one senior U...

Saturday, November 23, 2019

When They Dont Pay

When They Dont Pay A couple of weeks ago, a long-time fan wrote to me, saying how she had not been paid for a poem that was published on The Relationship Blogger (https://therelationshipblogger.com/). The writer did all the right things. Even once she was not paid, she sent nice notices, always being patient when the answers asked for more time. Ultimately, she wrote me and asked for help. I wrote the editor in June and asked that she be paid. Otherwise, I had to mention his website/publication to my readers as one not to trust in terms of payment. The website did post on March 4, 2019 (https://therelationshipblogger.com/spring-break-call-for-submissions/) that they were only taking reprints (for no compensation), but my friend had already been published in February. Yallwere only talking $15 for a poem. His response to me (verbatim): We are no longer a publication anymore, and I am no longer accepting any paid submissions of any kind. We ran into funding problems due to the recent decline in our income streams in December last year. Sadly, we were unable to fulfil the writers payments, and as soon as that happened we stopped taking submissions that we paid for. I do plan to pay the writers for that month, but until I can build myself back out of the hole Ive found myself in, I cant. If I pay one, then I have to pay them all if that makes sense. I am absolutely willing to take her poem down, though. I have kept most of the work the writers have done over the last year in the archives out of respect to them because we have semi-high DA (Domain Authority), and linkbacks are always good. Hope that is ok, Kind regards, Editor (name removed) Sadly, this writer didnt get her $15. While that doesnt sound like much, when you have bills to pay, it helps. So, as a reminder on the basics of freelancing, do the following: 1) Screen-print  the submission guidelines for future reference (for when they disappear later). 2) Keep a file of emails accepting your work along with any mention of conditions for acceptance. I have a spreadsheet of my submissions to include the emails used, rights purchased, expected payment date, etc. 3) When they do not pay,  be professional  and remind them. Then remind them again every few weeks. The next suggestions you may not agree with, but they are from my experience and general outlook: 4) Determine based upon the payment due to you whether your time is worth investing in pursuing compensation. Look at the hours you lose writing for another market and decide how youd like to best use that time. While I might not have pursued the $15, someone else might need it desperately. 5) If you wish to contact someone like me with a site that mentions non-paying markets, dont expect to also collect your ounce-of-flesh (retaliatory satisfaction). While I often do collect compensation for writers with a single letter, sometimes I dont. Ill write once but wont take up the torch, so to speak. 6) Dont attach your name to anything public that depicts you as a disgruntled soul who wants to get even. That means anywhere. . . Facebook, newsletter, Instagram, etc. You want the public to remember you in a positive light, regardless of how deeply you  feel burnt. You dont want your wrath to appear in someones Google search of your name. Writers have eroded entire careers duking it out with a market or publisher, with their writing long forgotten in the fight. 7) Finally, get over it. Not only will you serve yourself better

Thursday, November 21, 2019

Aristotles Politics Essay Example | Topics and Well Written Essays - 1500 words

Aristotles Politics - Essay Example Therefore, at times, he tends to justify the status quo-making statements that some people are born to be slaves, and that a slave "is a possession of the animate sort"2 or that 'Hellenes' (Greeks) are superior to others (barbarians) These ideas may be reprehensible today to us, who favor a liberal approach. However, in discussing the views of the thinkers of antiquity we must remember the setting in which they were placed, and accept that circumstances and environment definitely play a major part in shaping thought processes. In his book, Politics (as also in his Ethics) Aristotle looks among other things at the political and the contemplative life, discussing what is involved in each type of life, and which one of these is preferable. He states that it is the manner in which "goods" are "partitioned" that separates men into three types. These goods he classifies into three, "external goods, goods of the body, and goods of the soul." The "happy man must have all three" of these type of goods.3 The soul is nobler than our bodies or our possessions. And "it is for the sake of the soul that goods external and goods of the body are eligible at all and (we) ought to choose them for the sake of the soul, and not the soul for the sake of them."4 Every human being should seek to be happy. But happiness should not be mistaken for the usual bodily pleasures. In his Ethics Aristotle says that the happiness that a person has achieved cannot be calculated on a short-term basis, but can be ascertained at the end of his life. When a person lives his life ensuring that the "activity of (his) soul (is) according to reason" (Ethics),5 then he attains happiness. The best life, for an individual and for a state, is the life of virtue, "when virtue has external goods enough for the performance of good actions."6 The extent of happiness which a person attains is in proportion to the virtue and wisdom which he possesses, and which leads to virtuous and wise action. A person is "happy and blessed not by reason of any external good, but in himself and by reason of his own nature."7 The difference between good fortune and happiness is that external goods (or good fortune) occur as a result of chance, but happiness which comes by temperate living or virtue is no chance happening. Temperate living comes from right actions that are done because a person possesses virtue and wisdom. Both a man of action and a man of contemplation can pursue a virtuous life-a life in which he uses his wisdom to do the right thing. The highest or best life for a man of action is the political life, while the highest type of contemplative life is the philosopher's life. To use Aristotle's own words," even those who agree in thinking that the life of virtue is the most eligible, raise a question, whether the life of business and politics is or

Tuesday, November 19, 2019

Questions Essay Example | Topics and Well Written Essays - 750 words - 3

Questions - Essay Example Policies of the Company were framed from the head office which did not allow for the tailoring of policies to suit the needs of the local regional markets. The framing of decisions from the head office also made the operations of the Company more bureaucratic and customers were less efficiently served. Hence, this decision making framework was not appropriate to serve the complexities of the international environment. The Company has recently recognized this and has reorganized its structure by establishing a regional structure to bring decision making closer to its clients. The decision making structure has been reorganized to give greater decision making power to regional heads. This allows greater client focus and to achieve global product excellence. It allows managers to be receptive to the needs of the regional economies and helps to make the organization leaner and more efficient. The Company has taken steps to reduce the complexity of its business operations and reorganized its internal structure to adapt to its external environment. 2. Hickson et al (1971) have proposed the strategic contingencies theory of intra organizational power. This theory suggests that the extent of power of sub units will be determined by the extent of power they have over contingencies. Every organization is riddled with uncertainties about future events due to the lack of available information. The ability of the subunits to cope effectively with these uncertainties and reduce their impact for other sub units will determine the extent of intra organizational power that they have. When a subunit’s work is linked more pervasively to others in the organization, and when the sub unit is able to respond immediately and affect the activities of others in the organization, it is likely to enjoy a greater power than the other sub-units. In my organization which is a banking conglomerate,

Sunday, November 17, 2019

Energy Summary Essay Example for Free

Energy Summary Essay There are many energy sources that have been described in the recent past as being clean but the truth is that no energy source is clean as many claim. The variation of the energy sources is in their advantages and disadvantages (Raven, 2010). Whereas the disadvantages of energy source include cost, hazard potential and environmental damage, the advantages include energy safety, availability, versatility and density. Examples of energy sources include fossil fuels, solar energy, nuclear, hydropower and hydrogen fuel among others. Fossil fuels according to Raven (2009, p. 233) which is defined as â€Å"Combustible deposits in the Earth’s crust, composed of the remnants (fossil) of prehistoric organisms that existed millions of years ago†, comprise of natural gas, petroleum (oil) and coal. Of the all the energy sources used in the North America 80% is fossil fuels namely oil natural gas and coal. The energy source is nonrenewable in limited supply which is depleted by use. The natural processes responsible for the formation of fossil fuels are still in progress but it takes million of years to get substantial quantity of the energy which do not keep pace with its use. In addition the fossil fuel is only found in two continents: South America and Africa and it are only a few countries in the continents which have the fossil fuel resources. Due to the fact that most of the fossil fuels are found in developing countries, there is lack of capital to extract the resources. Hence there is need to switch to other forms of energy to provide the needed energy that has been on rise. Coal is the most abundant fossil fuel worldwide and it is found mainly in Russia, India, United States, South Africa, Germany, Australia and China which are on the northern hemisphere (Raven, 2010). The mining of coal has serious environmental impact on the environment. Environmental impact associated with the mining of coal include large open trenches and pits; exposed high cliffs of rocks; toxic and acid drainage; pollution of water bodies as well as soil erosion. Such impacts pose serious risk to human and biodiversity lives as they can lead to landslide, intoxication, habitat destruction among others. Burning of coal also affects the water and air quality which leads to sooty fallout, ocean acidification and climate change. Burning of coal which contains mercury releases the substance into the atmosphere and then to water and land thereby harm both man and wildlife. Oil and natural gas which has increasingly become important since 1930s provides about 70% of the world’s energy. It is more preferable than coal because it is cleaner, more versatile and easier to transport than coal. The environmental problems associated with the natural gas and oil is with regard to their combustion, production and transportation. Combustion of the fossil fuels emits carbon dioxide into the atmosphere which insulates the planet which prevents radiation of the heat back into the space hence global warming. Their transportation has also led to oil spill which affected economies of the many regions. The spill like the recent Gulf coast oil spill also threatens wildlife (Raven, 2010). Nuclear is another source of energy that produces 100000 times more energy per atom in nuclear reaction, than the energy available in a chemical bond between two atoms. The energy is mainly derived from uranium which is a non renewable source. Nuclear energy does not direct impact on the environment as other energy sources do but it generates radioactive waste like spent fuel (Raven, 2010). Other wastes include gases in the reactor and radioactive coolant fluids. The radioactive wastes and the spent fuel are dangerous because they are highly radioactive there by posing serious heal and environmental risks to man and the environment in general. Proper storage and measures of disposal are very fundamental to reduce such dangers. Nuclear energy also contributes to environmental pollution indirectly (Raven, 2010). From the time uranium is mined, processed and disposed, good quantity of both diesel and gasoline is used which contribute pollute the environment directly. Some wastes which result from nuclear reactions like strontium-90, krypton-85 and cesium-137 have half-life of between 30 to 90 years and will take between 300 to 600 years before they decay to a level where they are safe. On the other hand there are high-level radioactive liquid wastes which are unstable and not easy to monitor thereby making them very dangerous. Such wastes are first converted to solid state before being stored (Raven, 2010). Nuclear and utility executives have come up with a plan to promote nuclear energy and to put in place a strategy that will address the economic and safety issues associated with nuclear power. This includes a plan to build nuclear reactors that will be 10 times safer than the ones currently in use. There other energy sources which are renewable and they include solar energy, biomass energy, wind energy, hydropower, geothermal energy and tidal energy. Solar energy is derived from the sun and is perpetually available as opposed to other energy sources like uranium deposits, oil and coal which are found some particular areas (Raven, 2010). We can only run short of the solar energy when the nuclear fire of the sun burns out. Solar energy is derived when the sun’s energy is absorbed by collection device such as a plate of black metal or a panel. The unique property of the sun light, whereby it passes through transparent objects but once it hits an object it releases invisible waves of heat called infrared radiation which cannot penetrate glass, allows solar energy to heat water bodies, building and other objects. Systems have been developed and used in the industrial and building processes where solar energy is concentrated to heat liquids. Direct solar energy has been used to generate electricity by use of photovoltaic solar cells which produce electricity to the tune of 13000 MW globally. In other places well structured systems are used to generate solar thermal electric generation electricity. Energy is also derived from the sun indirectly for instance, burning of the biomass which includes organic matter like wood releases energy stored in plants during photosynthesis (Raven, 2010). Wind energy got from the wind by the use of wind turbines or windmills to generate electricity or mechanical energy is also a type of renewable energy. Streams and rivers are also dammed in order to generate hydroelectricity. The energy exists in the water because it is the energy from the sun that drives the hydrological cycles. Biomass as a source of energy is very important because it lowers the rate at which we depend on the fossil fuel and since the energy is also derived from wastes it reduces the problem of waste disposal (Raven, 2010). However, when the balance shift from food production to biomass energy production, then the food prices is likely to go up which is disadvantageous. Other sources of renewable energy are tidal energy and geothermal energy derived from changes in water level and naturally occurring heat respectively. In conclusion, the requirement of energy increases day by day therefore effort need to be put in energy conservation and development of technologies of alternative energy sources which requires less energy. It should also be the responsibility of every person and every household to economically use the available energy sources responsible so as to enhance energy savings (Light, 2003). References Light, A. (2003). Environmental Ethics: An Anthology, 1e. Retrieved 19 May 2010 from: https://ecampus. phoenix. edu/content/eBookLibrary2/content/DownloadList. aspx? assetMetaId=871324e1-b1c6-4d2d-85d0-de1f7aaf570eassetDataId=d5e53d69-8288-4946-9a9b-69a18044be6a Raven, P. (2010). Environment 7e. Retrieved 19 May 2010 from: https://ecampus. phoenix. edu/content/eBookLibrary2/content/DownloadList. aspx? assetMetaId=568808a6-a4f4-4b79-ac9c-845c0188b75aassetDataId=68c16029-cca8-4bdd-8119-68f43458e29e

Thursday, November 14, 2019

Speaking Ethically Essay -- Literary Analysis, Dinesh D’Souza

The 5 considerations for speaking ethically are: â€Å"have a clear and responsible goal† (p. 51); â€Å"use sound evidence and reasoning† (p. 52); â€Å"be sensitive to and tolerant of differences† (p. 53); â€Å"be honest† (p. 53); and â€Å"don’t plagiarize†. The three considerations for listening ethically are: â€Å"communicate your expectations and feedback: (p. 57); â€Å"be sensitive to and tolerant of differences† (p. 58); and â€Å"listen critically† (p. 58). The first consideration for speaking ethically exists in order to establish trust with the audience. The audience should be aware of what the point of the speech is, what they are going to be persuaded about. Personally I feel that Dinesh D’Souza violated this consideration by labeling his speech â€Å"Christianity and Islam: is religion the problem?† It was excruciatingly clear that he wasn’t honestly examining the advantages and disadvantages (pragmatic effects, clearly theological effects would have been a different discussion) of religion in society, he was stating his opinion that atheists cause millions of deaths per year, Muslims cause thousands of deaths per year, while Christians advance the world and prevent deaths. Thus, the title of his speech was misleading, and according to the book, unethical. The second consideration for speaking ethically exists so that opinions may be accepted or dismissed on their own merits. The idea is that sifting through false ideas is a good thing, and the best method for sifting through false ideas is for each individual to form his or her own opinion. I believe Dinesh D’Souza violated this consideration with the following paraphrased argument: â€Å"President Obama’s father wants to crush corporations under the heel of government; the title of a book written by Preside... ...o hold. In other words, the opinion is worthwhile because there is an issue that is important. The third step is satisfy. It exists in order to show that the valuable opinion can solve the need. The fourth step is visualization. It exists in order to help the audience visualize the issue, and the outcomes that will occur because of the issue not being fixed. The fifth step is action. It exists in order demonstrate how the audience personally can help fix the issue. For example, step 3 may be â€Å"schools need increased funding† and step 5 might be â€Å"you individually volunteering at school sporting events lets the school spend money on other things†. The sixth step is rebuttal. It exists in order to be a straw-man argument, albeit possibly with more honesty. This step allows the speaker to honestly, or dishonestly, propose other possible solutions and dismiss them. Speaking Ethically Essay -- Literary Analysis, Dinesh D’Souza The 5 considerations for speaking ethically are: â€Å"have a clear and responsible goal† (p. 51); â€Å"use sound evidence and reasoning† (p. 52); â€Å"be sensitive to and tolerant of differences† (p. 53); â€Å"be honest† (p. 53); and â€Å"don’t plagiarize†. The three considerations for listening ethically are: â€Å"communicate your expectations and feedback: (p. 57); â€Å"be sensitive to and tolerant of differences† (p. 58); and â€Å"listen critically† (p. 58). The first consideration for speaking ethically exists in order to establish trust with the audience. The audience should be aware of what the point of the speech is, what they are going to be persuaded about. Personally I feel that Dinesh D’Souza violated this consideration by labeling his speech â€Å"Christianity and Islam: is religion the problem?† It was excruciatingly clear that he wasn’t honestly examining the advantages and disadvantages (pragmatic effects, clearly theological effects would have been a different discussion) of religion in society, he was stating his opinion that atheists cause millions of deaths per year, Muslims cause thousands of deaths per year, while Christians advance the world and prevent deaths. Thus, the title of his speech was misleading, and according to the book, unethical. The second consideration for speaking ethically exists so that opinions may be accepted or dismissed on their own merits. The idea is that sifting through false ideas is a good thing, and the best method for sifting through false ideas is for each individual to form his or her own opinion. I believe Dinesh D’Souza violated this consideration with the following paraphrased argument: â€Å"President Obama’s father wants to crush corporations under the heel of government; the title of a book written by Preside... ...o hold. In other words, the opinion is worthwhile because there is an issue that is important. The third step is satisfy. It exists in order to show that the valuable opinion can solve the need. The fourth step is visualization. It exists in order to help the audience visualize the issue, and the outcomes that will occur because of the issue not being fixed. The fifth step is action. It exists in order demonstrate how the audience personally can help fix the issue. For example, step 3 may be â€Å"schools need increased funding† and step 5 might be â€Å"you individually volunteering at school sporting events lets the school spend money on other things†. The sixth step is rebuttal. It exists in order to be a straw-man argument, albeit possibly with more honesty. This step allows the speaker to honestly, or dishonestly, propose other possible solutions and dismiss them.

Tuesday, November 12, 2019

Types of Sensors

Types of Sensors Sensor technology is a growing form of technology that has caught everyone’s attention in the recent times engineers have been continuously working on new forms of sensors for incorporating different features into a technology. A sensor is nothing but a special converter that helps in measuring the physical quantity of an object and then converts the same into a special signal to be sent to the technological devices. Sensors facilitate the sending and receiving of these special signals for carrying out different activities.If you look at some of the major technologies these days including the mobile phones or the laptops, you would find out that they all are making use of some form of sensor in order to do their job. We would here discuss some of the major types of sensors usually used. There are special sensors that are devised and used especially for acoustic, sound and vibration purposes. There are numerous devices like the hydrophone and microphone which a ct as sensors and are mainly used for the purpose of transmitting sound and vibrations from one object to another.These sensors are usually employed in devices that need to transmit and transfer sound and other vibrations. Sensors are not only used for sound or vibrations but they are also commonly used for different automotive and transportation devices and mechanisms. Some of the commonly used automotive sensors include defect detector, mass flow sensor, oxygen sensor, parking sensor and speed sensor. The names of these sensors clearly define their purposes and applications.The chemical industry is also full of innumerable sensors, which are used for different applications. There are special carbon dioxide sensors that help in detecting the presence of carbon dioxide in a given space. Other than that, holographic sensor, infrared point sensor, olfactometer, oxygen sensor and smoke detectors are some of the common types of sensors that are used for industrial and other technologica l applications making use of different chemicals.Electric current and magnetic sensors are also commonly used at different places and for different purposes. There are special sensors installed for detecting radio directions and even voltage fluctuations and changes at times. Engineers are trying to monitor the environmental changes and developments all over the world right now. And hence the environment and weather sensors have also become so popular and common. Not only can the environmental sensors detect rain, snow or soil oisture they can even be used for making people aware and precautious of the forthcoming events. In addition to these sensors, there are several other types of sensors like velocity, navigation instruments and optical light and pressure sensors. These sensors make technologies much more beneficial and more useful for the people in all ways, giving them better use of the devices. Reference link: http://classof1. com/homework-help/engineering-homework-help

Sunday, November 10, 2019

Acct 562 Assignment 2 – The town of bedford falls approved a general fund

Chapter 4: Problems 4–4, 4–6, 4–10, and 4–11 3–9.Recording General Fund Operating Budget and Operating Transactions. The Town of Bedford Falls approved a General Fund operating budget for the fiscal year ending June 30, 2011. The budget provides for estimated revenues of $2,700,000 as follows: property taxes, $1,900,000; licenses and permits, $350,000; fines and forfeits, $250,000; and intergovernmental (state grants), $200,000. The budget approved appropriations of $2,650,000 as follows: General Government, $500,000; Public Safety, $1,600,000; Public Works, $350,000; Parks and Recreation, $150,000; and Miscellaneous, $50,000. Summary General Fund operating budget: fiscal year ending June 30, 2011 Budget: revenues of $2,700,000 property taxes: $1,900,000 licenses and permits: $350,000 fines and forfeits: $250,000 intergovernmental (state grants):$200,000 The budget approved appropriations of $2,650,000 as follows: General Government:$500,000 Public Safety: $1,600,000 Public Works: $350,000 Parks and Recreation: $150,000 Miscellaneous:$50,000 Required : a. Prepare the journal entry (or entries), including subsidiary ledger entries, to record the Town of Bedford Falls’s General Fund operating budget on July 1, 2010, the beginning of the Town’s 2011 fiscal year. Answer: General LedgerSubsidiary ledger Estimated RevDR: $2,700,000 Budgetary fund Bal. CR: $2,700,000 TaxesDR: $1,900,000 Intergovernmental Rev. DR: $200,000 Licenses & PermitsDR: $350,000 b. Prepare journal entries to record the following transactions that occurred during the month of July 2010. 1. Revenues were collected in cash amounting to $31,000 for licenses and permits and $12,000 for fines and forfeits. Answer: licenses and permits (Subsidiary Ledger) DR: Licenses & Permits $31,000 CR: Cash $31,000 fines and forfeits (general ledger) DR: Estimated Rev $12,000 CR: Budgetary fund bal. $12,000 2. Supplies were ordered by the following functions in early July 2010 at the estimated costs shown: Answer: Appropriations LedgerSubsidiary ledger General GovernmentCR: $7,400 Public SafetyCR: $11,300 Public WorksCR: $6,100 Parks & RecreationCR: $4,200 Misc. CR: $900 Encumbrances subsidiary LedgerSubsidiary ledger General GovernmentDR: $7,400 Public SafetyDR: $11,300 Public WorksDR: $6,100 Parks & RecreationDR: $4,200 Misc. DR: $900 3. During July 2010, supplies were received at the actual costs shown below and were paid in cash. General Government, Parks and Recreation, and Miscellaneous received all supplies ordered. Public Safety and Public Works received part of the supplies ordered earlier in the month at estimated costs of $10,700 and $5,900, respectively. c. Calculate and show in good form the amount of budgeted but unrealized revenues in total and from each source as of July 31, 2010. Answer: Budgeted but unrealized revenues: General Govn – $100 Public Safety – ($100) Public Works – ($200) Park & Rec – $100 Misc. – $0 d. Calculate and show in good form the amount of available appropriation in total and for each function as of July 31, 2010. Answer: Available appropriation: General Govn. – $100 Public Safety – $0 Public Works – $0 Park & Rec – $100 Misc. – $0 4–4 Property Tax Calculations and Journal Entries. The Village of Darby’s budget calls for property tax revenues for the fiscal year ending December 31, 2011, of $2,660,000. Village records indicate that, on average, 2 percent of taxes levied are not collected. The county tax assessor has assessed the value of taxable property located in the village at $135,714,300. Required: a. Calculate to the nearest penny what tax rate per $100 of assessed valuation is required to generate a tax levy that will produce the required amount of revenue for the year. Answer: 2,700,000%. 096= $2,812,500 b. Record the tax levy for 2011 in the General Fund. (Ignore subsidiary detail and entries at the government-wide level. ) Answer: DR: General Revenue-Property Taxes CR: Property Taxes c. By December 31, 2011, $2,540,000 of the current property tax levy had been collected. Record the amounts collected and reclassify the uncollected amount as delinquent. Interest and penalties of 6 percent were immediately due on the delinquent taxes, but the finance director estimates that 10 percent will not be collectible. Record the interest and penalties receivable. (Round all amounts to the nearest dollar. ) 4–6 Special Revenue Fund, Voluntary Nonexchange Transactions. The City of Eldon applied for a competitive grant from the state government for park improvements such as upgrading hiking trails and bike paths. On May 1, 2011, the City was notified that it had been awarded a grant of $200,000 for the program, to be received in two installments on July 1, 2011, and July 1, 2012. The grant stipulates that $100,000 is for use in each of the city’s fiscal years ending June 30, 2012, and June 30, 2013. Any amounts not expended during FY 2012 can be carried over for use in FY 2013. During FY 2012, the city expended $90,000 for park improvements from grant resources. Required For the special revenue fund, provide the appropriate journal entries, if any, that would be made for the following: 1. May 1, 2011, notification of grant approval. Answer: No Entry 2. July 1, 2011, receipt of first installment of the grant. Answer: CR: Grant $1,000,000 DR: Cash $1,000,000 3. During FY 2011 to record expenditures under the grant. Answer: No Entry 4. July 1, 2012. CR: Grant- park improvements, $90,000 DR: Cash- grant resources, $90,000 4–10 Operating Transactions, Special Topics, and Financial Statements. The City of Ashland’s General Fund had the following post-closing trial balance at April 30, 2010, the end of its fiscal year: ? During the year ended April 30, 2011, the following transactions, in summary form, with subsidiary ledger detail omitted, occurred: 1. The budget for FY 2011 provided for General Fund estimated revenues totaling $3,140,000 and appropriations totaling $3,100,000. . The city council authorized temporary borrowing of $300,000 in the form of a 120-day tax anticipation note. The loan was obtained from a local bank at a discount of 6 percent per annum (debit Expenditures for discount). 3. The property tax levy for FY 2011 was recorded. Net assessed valuation of taxable property for the year was $43,000,000, and the tax rate was $5 per $100. It was estimated that 4 percent of the levy would be uncollectible. 4. Purchase orders and contracts were issued to vendors and others in the amount of $2,059,000. 5. The County Board of Review discovered unassessed properties with a total taxable value of $500,000. The owners of these properties were charged with taxes at the city’s General Fund rate of $5 per $100 assessed value. (You need not adjust the Estimated Uncollectible Current Taxes account. ) 6. $1,961,000 of current taxes, $383,270 of delinquent taxes, and $20,570 of interest and penalties were collected. 7. Additional interest and penalties on delinquent taxes were accrued in the amount of $38,430, of which 30 percent was estimated to be uncollectible. 8. Because of a change in state law, the city was notified that it will receive $80,000 less in intergovernmental revenues than was budgeted. 9. Total payroll during the year was $819,490. Of that amount, $62,690 was withheld for employees’ FICA tax liability, $103,710 for employees’ federal income tax liability, and $34,400 for state taxes; the balance was paid to employees in cash. 10. The employer’s FICA tax liability was recorded for $62,690. 11. Revenues from sources other than taxes were collected in the amount of $946,700. 12. Amounts due the federal government as of April 30, 2011, and amounts due for FICA taxes, and state and federal withholding taxes during the year were vouchered. 13. Purchase orders and contracts encumbered in the amount of $1,988,040 were filled at a net cost of $1,987,570, which was vouchered. 14. Vouchers payable totaling $2,301,660 were paid after deducting a credit for purchases discount of $8,030 (credit Expenditures). 15. The tax anticipation note of $300,000 was repaid. 16. All unpaid current year’s property taxes became delinquent. The balances of the current tax receivables and related uncollectibles were transferred to delinquent accounts. 7. A physical inventory of materials and supplies at April 30, 2011, showed a total of $19,100. Inventory is recorded using the purchases method in the General Fund; the consumption method is used at the government-wide level. Required a. Record in general journal form the effect of the above transactions on the General Fund and governmental activities for the year ended April 30, 2011. Do not record subsid iary ledger debits and credits. Answer: General FundDebitCredit revenues $3,140,000 appropriations $3,100,000 borrowing of $300,000 principle and interest$300,000 roperty tax levytax levyCash b. Record in general journal form entries to close the budgetary and operating statement accounts. c. Prepare a General Fund balance sheet as of April 30, 2011. Answer: General Fund Cash $3,140,000 Borrowing/Lending 300,000 Total Liabilities Vouchers payable totaling $2,301,660 materials and supplies $19,100 tax liability $62,690 d. Prepare a statement of revenues, expenditures, and changes in fund balance for the year ended April 30, 2011. Do not prepare the government-wide financial statements. 4–11 Permanent Fund and Related Special Revenue Fund Transactions. Annabelle Benton, great-granddaughter of the founder of the Town of Benton, made a cash contribution in the amount of $500,000 to be held as an endowment. To account for this endowment, the town has created the Alex Benton Park Endowment Fund. Under terms of the agreement, the town must invest and conserve the principal amount of the contribution in perpetuity. Earnings, measured on the accrual basis, must be used to maintain Alex Benton Park in an â€Å"attractive manner. All changes in fair value are treated as adjustments of fund balance of the permanent fund and do not affect earnings. Earnings are transferred periodically to the Alex Benton Park Maintenance Fund, a special revenue fund. Information pertaining to transactions of the endowment and special revenue funds for the fiscal year ended June 30, 2011, follows:1. The contribution of $500,000 wa s received and recorded on December 31, 2010.2. On December 31, 2010, bonds having a face value of $400,000 were purchased for $406,300, plus three months of accrued interest of $6,000. A certificate of deposit with a face and fair value of $70,000 was also purchased on this date. The bonds mature on October 1, 2019 (105 months from date of purchase), and pay interest of 6 percent per annum semiannually on April 1 and October 1. The certificate of deposit pays interest of 4 percent per annum payable on March 31, June 30, September 30, and December 31.3. On January 2, 2011, the town council approved a budget for the Alex Benton Park Maintenance Fund, which included estimated revenues of $13,400 and appropriations of $13,000.4.On March 31, 2011, interest on the certificate of deposit was received by the endowment fund and transferred to the Alex Benton Park Maintenance Fund.5. The April 1, 2011, bond interest was received by the endowment fund and transferred to the Alex Benton Park M aintenance Fund.6. On June 30, 2011, interest on the certificate of deposit was received and transferred to the Alex Benton Park Maintenance Fund.7. For the year ended June 30, 2011, maintenance expenditures from the Alex Benton Park Maintenance Fund amounted to $2,700 for materials and contractual services and $10,150 for wages and salaries. All expenditures were paid in cash except for $430 of vouchers payable as of June 30, 2011. Inventories of materials and supplies are deemed immaterial in amount.8. On June 30, 2011, bonds with face value of $100,000 were sold for $102,000 plus accrued interest of $1,500. On the same date, 2,000 shares of ABC Corporation’s stock were purchased at $52 per share. Required a. Prepare in general journal form the entries required in the Alex Benton Park Endowment Fund to record the transactions occurring during the fiscal year ending June 30, 2011, including all appropriate adjusting and closing entries. Note: Ignore related entries in the go vernmental activities journal at the government-wide level. ) b. Prepare in general journal form the entries required in the Alex Benton Park Maintenance Fund to record Transactions 1–8. c. Prepare the following financial statements: (1) A balance sheet for both the Alex Benton Park Endowment Fund and the Alex Benton Park Maintenance Fund as of June 30, 2011. (2) A statement of revenues, expenditures, and changes in fund balance for both the Alex Benton Park Endowment Fund and the Alex Benton Park Maintenance Fund for the year ended June 30, 2011.

Thursday, November 7, 2019

Religious Intolerance as Policy During the Reformation

Religious Intolerance as Policy During the Reformation Ever since the biblical dispute of Ishmael and Isaac, persons of different ethnic backgrounds have fought - verbally and physically - over matters of religion and culture. However, the Reformation era of the 15th through 17th Centuries brought about an historic and unique kind of discrimination, because Roman Catholicism in Europe had never been viably challenged within Christianity. True, Eastern Orthodoxy was developed earlier in the millennium, and its Church in Russia and Greece did frequently quarrel with the Catholics. Yet, the centers of the Reformation were geographically much closer to the Catholic Church than that of the Orthodox, and the arguments made by Protestants were very specific to Church doctrine. These both undermined the Church's power very much and led church-friendly governments to crack down on their own religious oppositions. Therefore, the religiously based, if not theocratic governments of the Reformation Era generally felt the need to oppress those within up-and-coming minority religions in policy.Reformation and Counter Reformation in Europe. Pro...The year of 1492 is widely known as the year of Columbus's "discovery" of the New World. Also a dealing of Isabella and Ferdinand, the Jews' expulsion from the country of Spain also took place in this year. Around the timeframe of this event was the Inquisition, in which suspected Jews, infidels and heretics were interrogated by Spanish (Catholic) officials. Although the Inquisition happened before Martin Luther posted the 95 Theses in 1517, before the real Reformation even started, it shows a good example of how Renaissance governments responded to those of minority status.Accused Jews, Muslims and heretics, however, were much more of a minority than the Huguenots in France. The Huguenots, being Protestants, obviously struck a nerve with Catholic governmental influences such as Catherine de Medici. Although there is no influential force such as the Medici family in Ireland, one can draw. ..

Tuesday, November 5, 2019

Speech (Linguistics) Definition and Examples

Speech (Linguistics) Definition and Examples In linguistics, speech is a system of  communication  that uses spoken words  (or sound symbols).   The study of speech sounds (or spoken language) is the branch of linguistics known as phonetics. The study of sound changes in a language is phonology.For a discussion of speeches in rhetoric and oratory, see Speech (Rhetoric). Etymology:  From the Old English, to speak Studying Language Without Making Judgements Many people believe that written language is more prestigious than spoken languageits form is likely to be closer to Standard English, it dominates education and is used as the language of public administration. In linguistic terms, however, neither speech nor writing can be seen as superior. Linguists are more interested in observing and describing all forms of language in use than in making social and cultural judgements with no linguistic basis.(Sara Thorne, Mastering Advanced English Language, 2nd ed. Palgrave Macmillan, 2008) Speech Sounds and Duality The very simplest element of speechand by speech we shall henceforth mean the auditory system of speech symbolism, the flow of spoken wordsis the individual sound, though, . . . the sound is not itself a simple structure but the resultant of a series of independent, yet closely correlated, adjustments in the organs of speech.(Edward Sapir, Language: An Introduction to the Study of Speech, 1921)Human language is organized at two levels or layers simultaneously. This property is called duality (or double articulation). In speech production, we have a physical level at which we can produce individual sounds, like n, b and i. As individual sounds, none of these discrete forms has any intrinsic meaning. In a particular combination such as bin, we have another level producing a meaning that is different from the meaning of the combination in nib. So, at one level, we have distinct sounds, and, at another level, we have distinct meanings. This duality of levels is, in fact, one of the most economical features of human language because, with a limited set of discrete sounds, we are capable of producing a very large number of sound combinations (e.g. words) which are distinct in meaning.(George Yule, The Study of Language, 3rd ed. Cambridge University Press, 2006) Approaches to Speech Once we decide to begin an analysis of speech, we can approach it on various levels. At one level, speech is a matter of anatomy and physiology: we can study organs such as tongue and larynx in the production of speech. Taking another perspective, we can focus on the speech sounds produced by these organsthe units that we commonly try to identify by letters, such as a b-sound or an m-sound. But speech is also transmitted as sound waves, which means that we can also investigate the properties of the sound waves themselves. Taking yet another approach, the term sounds is a reminder that speech is intended to be heard or perceived and that it is therefore possible to focus on the way in which a listener analyzes or processes a sound wave.(J. E. Clark and C. Yallop, An Introduction to Phonetics and Phonology. Wiley-Blackwell, 1995) Parallel Transmission Because so much of our lives in a literate society has been spent dealing with speech recorded as letters and text in which spaces do separate letters and words, it can be extremely difficult to understand that spoken language simply does not have this characteristic. . . . [A]lthough we write, perceive, and (to a degree) cognitively process speech linearlyone sound followed by anotherthe actual sensory signal our ear encounters is not composed of discretely separated bits. This is an amazing aspect of our linguistic abilities, but on further thought one can see that it is a very useful one. The fact that speech can encode and transmit information about multiple linguistic events in parallel means that the speech signal is a very efficient and optimized way of encoding and sending information between individuals. This property of speech has been called parallel transmission.(Dani Byrd and Toben H. Mintz, Discovering Speech, Words, and Mind. Wiley-Blackwell, 2010) Oliver Goldsmith on the True Nature of Speech It is usually said by grammarians, that the use of language is to express our wants and desires; but men who know the world hold, and I think with some show of reason, that he who best knows how to keep his necessities private is the most likely person to have them redressed; and that the true use of speech is not so much to express our wants, as to conceal them.(Oliver Goldsmith, On the Use of Language. The Bee, October 20, 1759) Pronunciation: SPEECH

Sunday, November 3, 2019

Reading and Thought Essay Example | Topics and Well Written Essays - 750 words

Reading and Thought - Essay Example I agree with Macdonald that there is great amount of unexceptional all around us, though he doesn’t take into account the technological world, students and society’s lifestyle today. Modern society has a varied ways of providing information at a close range. This is through the use of laptops, tablets or smartphones. Technology has provided the cyber space that provides to accessibility of abundance of news anywhere both internationally and locally. When thinking of anything or any news accessed through the internet, this defines things that impact positively and negatively to the ethics of the society. This is termed as the globes’ unaffected literary works that can be sort through search engines. This helps in finding internet sources that are most relevant to the topics. For instance, when a prospective car buyer searches the web to find dealers to buy used cars, more than a million results will be found. MacDonald would appreciate the use of search engines since they make internet accessible for useful purposes. The advancement of technology makes access of information easier, and just to the need of the person. Therefore, the nature of the printed ma tter that inundates us daily has a connection to the thought depending on the kid of reading. The thoughts of an individual are directly connected and dependent on the information that the individual reads. The information that someone reads is based on the desires and need that have engulfed at the minds of the individual. Interestingly, the accessibility of the information via internet gives everyone the solution to get his or her needs. In today’s world many vices are considered as part of life. Pornography is becoming a cultural practice and everyone in the world today a brace the norm of watching it. In the click of the worn pornography on the search engines, a myriad of solutions emerge and one can view all sorts of actions

Friday, November 1, 2019

Discuss the role of repetition and habit in Proust's 'Combray' in Essay

Discuss the role of repetition and habit in Proust's 'Combray' in relation to another novel - Essay Example The early twentieth century saw a determined effort, on the part of the European intelligentsia, to exclude the masses from culture. In England this movement has become known as modernism.’ In this era the modernist writers initiated the trend of depicting the darker or the true picture of life i.e. the brutality and harshness of life. Some of the major thematic concerns of modernist literature include self identity, the relationship of an individual with his history or past and projection of an individual’s inner conflict i.e. the tug of war between the conscious and the sub-conscious mind. In order to be able to do justice to these themes modernist writers makes use of various aspects of human nature such as habit and repetition to highlight these themes in their works. 2. Combray by Proust The novel is in first person narrative. This first section of the novel ‘The Way by Swann's’ is a walk down the memory lane where the protagonist tells the readers abo ut his childhood days in Combray and the people that surrounded him and the manner in which the absence or presence affected him and made him the man he has become. A lot of major themes and characters are introduced to the readers in this first part of the novel. This part of the novel basically focuses on the people surrounding the protagonist and the manner in which those people influence him and ultimately result in making him the man or individual that he becomes. 2.1. A Portrait of the Artist as a Young Man by James Joyce   This novel is also depicted in first person narrative and just like the former novel it is also a journey of self discovery where the protagonist states the story of his life and the circumstances of his life that made him an individual rather than a replica of his father. The novel is about a boy named Stephen who is surrounded by the people of the modern world who are struggling to bring about a change however they are still unable to do so as their bon ds with their heritage and old norms are very strong. However through this novel Joyce reiterates his point of view that in order to bring about a change one has to start struggling on an individual level first. Moreover a human being has the capacity to make impossible possible. 3. Repetition and Habit Repetition and habit are two aspects of human psychology that project monotony of human life. similarly in modern literature the writers use these themes not only to reflect on the inner turmoil of human mind where it is trying to free itself from the shackles of the stereotypical norms but also help in explaining the role of stream of consciousness and its impact on human life in the modern novels. Writers like Proust and James Joyce are observed to be using repetition and habit in their individual unique manner of depiction. In both the novels In Search of Lost Time the Way by Swann's by Proust and A Portrait of the Artist as a Young Man by James Joyce  it is observed that writer s use repetition and habit as a tool to reflect upon the confused state of human mind where human existence is like a pendulum and he oscillates between the old norms of the society which are drilled in him since the day he was born and the new trends which he desire to follow to become a modern man. 4. Proust’s writing Technique In Combray Proust’s depiction of habit and repetition is evident in the manner he