Russia Superstitions

Customs that are more often regarded as superstition Mothers typically do not show their baby to anyone except the father, the midwife and other close relatives for forty days after the baby is born. Many nationalities have a set of rituals for the guests that they have to follow to see the baby for the first time. [1] Before leaving for a long journey travelers, and all those who are seeing them off, must sit for a moment in silence before leaving the house. It is often conveniently written off as a time to sit and think of anything one may have forgotten. 2] After someone has left the house on a long journey, their room and/or their things should not be cleaned up until they have arrived, or at least a day has passed if they are guests in a house. [2] Knocking on wood is practiced in Russia as in other countries. However Russians tend to add a symbolic three spits over one's left shoulder (or simply with the head turned to the left), and Russians will often knock three times as wel l. Traditionally one was spitting on the devil (who is always on the left). 3] Breaking a mirror is considered bad luck in Russia, as is looking at one's reflection in a broken mirror. The effect is also more severe than 7 years of bad luck (as in American culture). [4] On examination day, it is bad luck to make your bed, wear anything new, or cut your fingernails. [3] It is bad luck to use physical hand gestures to demonstrate something negative using oneself or someone else as the object. For example, when describing a scar you saw on someone's face you should not gesture on your own face or someone else's. If you must, you can demonstrate in mid-air.If one does it without realizing, it can be countered by making a hand motion towards the body part used and then an abrupt motion away (as if to pick up the bad energy and throw it away). [3] If one person accidentally steps on another person's foot, it is common for the person who was stepped on to lightly step on the foot of the pe rson who stepped first. It is said that they thus avoid a future conflict. [3] Birthday parties should be celebrated on or after one's birthday, not before. So when one's birthday falls during the week, it's best to celebrate the following weekend. And never give someone birthday wishes before their birthday. 3] Talking about future success, especially boasting about it, is considered bad luck. It is considered better to be silent until the success has been achieved or to even sound pessimistic. [3] Returning home for forgotten things is a bad omen. It is better to leave it behind, but if returning is necessary, one should look in the mirror before leaving the house again. Otherwise the journey will be bad. [4] Many Russians consider giving sharp objects, like knives or scissors, as gifts, to be taboo. You can avoid this taboo taking symbolic little money, for example one Russian ruble, in exchange as if it is a trade, not a gift. 4] Birds that land on a windowsill should be chased away. If they tap on the window, or fly into it (open or closed) it is considered a very bad omen (often of death). [5] If a chicken crows at you three times before noon, the death of a close family member can be expected within a fortnight. The chicken should be killed, but not eaten, as consuming it will bring about further misfortune. [5] Things bought for a newborn baby (such as clothes, toys, furniture, etc. ) should only be purchased after the baby is born. This is usually done in a big hurry. 1] It is often considered taboo to step over people, or parts of their body, who are on the ground. It is often said that it will prevent the person from growing (if they are not fully grown already). It is better to politely ask the person to move or to find a way around them. If one accidentally steps over a person (or people), it is sometimes standard to step backwards over them. [3] Unmarried people should not sit at the corner of the table. Otherwise they will not marry. This mostly applies to girls, and often only young girls. Sometimes it is said that you will not marry for 7 years, making it all right for young children to sit there. 6] When giving an animal as a gift (a cat, dog, bird, etc. ), the receiver should give the giver a symbolic sum of money, for example one Russian ruble. [5] A purse (or any other money holder) as a gift requires a little money inside. Given empty it causes bad financial luck. [4] A funeral procession brings good luck. But one should never cross its path or it is bad luck. [7] A woman with empty water buckets coming towards you is considered a bad omen. [3] A group of two or more people should not talk on different sides of a tree. They should all keep to one side or the other. [3] Bread should only be cut with a knife, not with your hands.Otherwise, it is said, that your life will be broken. The opposite is held true by some people. [4] Two or more people should never use one towel at the same time to dry their hands or bodies, or it is said to bring conflict. [4] A stranger should not look at a newborn baby before it is a certain age (between two months and one year). If one looks at the baby it is considered bad luck to compliment it. Instead, one could say, â€Å"Oh, what an ugly child! â€Å". [1] It's good luck to trip on your left foot. [3] One should never hand a knife directly to another person, as it is said that the two will get into a fight.Instead a person should always place the knife down on a surface, and only then can the other person pick it up. In several cases you can give it directly, but only pointing the sharp end to yourself and making the knife's handle accessible for the opposite person. [4] If one feels that he or she may have been cursed by someone (had the â€Å"evil eye† put on them) or just has the feeling of a hostile presence, it is recommended to remove one's coat and then put it back on starting with the hand opposing the usually used one. It is also recommended to pin a French Pin inside your clothing to avoid the curse of the evil eye in the first place. 3] One should not to shake hands or give something through a threshold. [3] Whistling in a house would bring misfortune to that household (see origins below). It is considered taboo to give something that is broken or has a defect as a gift. Before one takes an exam, someone else would say, â€Å" ! † which roughly translates to â€Å"neither fur, nor feather! † which means good luck. To this, the one taking the exam would reply, â€Å"? ! † which means, â€Å"Go to the Devil! † or â€Å"To the Devil! † which is a way of securing good luck

Historical laws and Security Essay

Historical Laws and Security Checkpoint CJS/250 April 24, 2013 Historical Laws and Security Checkpoint The Babylonian King Hammurabi established the code of Hammurabi. It was established by the king himself in 1750 B.C. and discovered intact in 1901. It contains 282 clauses variety of obligations, professions and rights, as well as retail, slavery, marriage, stealing, and outstanding debts. If any of the clause was to be violated the punishment that would be handed down would be severe (Clifford, 2004). This code is well known for serious punishment. The principles outlined are in the form of Lex talionis, or the law of retaliation to fit the crime (an eye for an eye). The Draco’s code was named for the Greek of Athens citizen where it was written in 621 B.C., the first law written in Greece was very harsh that the word Draconian is used today to describe how severe and unreasonable the law is. Concerns to penalty for any offense that was committed death would be the result. It was very important to introduce the notion to the state, not the private citizens, is responsible for the punishing persons accused of crimes. The Law of The Twelve Tables originally included 10 laws. Written in Rome in 450 B.C. was meant to govern the Romans. It was the foundation of the modern public and private law. They helped organize how crime would be prosecuted publicly and instituted a method whereby the involved parties could look for compensation from their aggressors. It was then the basic rule of Roman law was written and that justice would not be left at the hands of the judge alone to interpret. In 529 A.D., Corpus Juris Civilis or Justinian code was the result of Emperor Justinian’s desire and remembrance for his codification of Roman law  in a series of book (Clifford, 2004). Legal maxims derived from Justinian Code which inspired the modern concept of justice a word that comes from the emperor’s name. The foundation of civil law, one of the two main legal system, the other been English common law was formed by the Roman code that govern modern Western civilization. One of the high point in the middle ages occurred under King John of England, with the creation of the Magna Carta in 1216 which he was forced to sign. This document established the English due process which greatly reduced the king power by making decision in parliament instead on his own. The most important of the Magna Carta’s 61 clauses was the 39th it states no freeman shall be captured or imprisoned except by lawful judgment of his peers or by the law of the land (Clifford, 2004). Within a 70 year span England produced the next significant contribution to the system of law enforcement in developing the Statue of Westminster in 1285. King Edward involved the citizens in crime prevention and apprehension. It established three practical measures focusing on the security of affected citizens, the watch and ward, a hue and cry, and the assize of arms. In our current society, publicly and privately these laws have played a major role today. The legal system which we have in place would be the same, but instead it is different. One of the most important is the Magna Carta, and it can be seen in the United States Constitution and the Bill of Rights, Article 21. Our economy today is drastically changing. With the amount of cutback it would be difficult for our finest to be all over the city to monitor any issues that may occur. With the assistance of the private forces the numbers has double or triple with less authority or priviledge as would an officer. Having both is beneficial to our society and the feel of safety is an encouragement to us all. References Clifford, M (2004) Identifying and exploring security essentials. Upper Saddle River, NJ Pearson Prentice Hall.

Hydrology hw 9 Assignment Example | Topics and Well Written Essays - 750 words

Hydrology hw 9 - Assignment Example High precipitation results into high surface runoffs which instantaneously increase the streams volume causing floods downstream, the data is generated using long- range radar systems and used to give Early warning systems on floods. Besides, there is also data on climate change and air quality over time and scale in the entire United States which determines the weather patterns. Describe what's available meteorological/hydrological information you have observed from the website at USGS’ Surface Water Information Pages: http://water.usgs.gov/osw/ The site provides data on surface water systems including the river systems, lakes, dams and other related surface water storage systems. This data (R.G. Wetzel & G.E. Likens) II used in analyzing the various surface characteristics such as surface water flows, surface water storages, and its effects on the human and natural environments. There are also data on the threatened and discontinued stream gages due to reasons. There is also information on stream flow measurements using various methods. This is very important in relaying accurate observations and prediction on stream characteristics such as changes in stream volumes, stream discharge, stream composition and velocity. Besides, there is information on climate change and changes in the global atmospheric systems used in making accurate prediction of the global water patterns, both atmospheric water systems, underground water systems as well as the surface water systems. Describe what you learned about both subjects on â€Å"Areal Precipitation Estimation† and â€Å"Hydrologic Loses: Initial Loss and Hydrologic Abstraction† The lesson on areal precipitation estimation is very important on a practical basis as it is very important in determining the surface water bud get. This can for the base line in relating water uses to water availability in different parts of the world. An estimate of the balance between the losses and inlets is a derivat ion for the surface water budget. What are bare, wet HSG’s minimum infiltration rates and other four infiltration estimate methods introduced in the class? Bare, wet HSG infiltration is one of the methods used in estimating infiltration rates referring to the mode of infiltration which takes place after the bare ground overland soil after thorough wetting. HSG is not determined by any other factor such as the effects of vegetation, land use types, ground conditions, slope angle, type of bedrocks among others. HSG however, varies from soil to soil depending on the soil characteristics in each case i.e. highest in loose sandy soils and lowest in clays. Infiltration estimation methods discussed in this class include the use of the Empirical Method: SCS (NRCS) Runoff Curve Number (CN). The curve number CN, is a function of five major variables including: function of land use, cover, soil classification, hydrologic conditions and antecedent runoff conditions. The equation is as sh own; where Q is runoff, P is rainfall, a is initial abstraction, S is potential maximum retention after run off begins, and CN is the curve number, percent of runoff. Holtan Equation, also known as Horton’s infiltration capacity estimation, is another method of estimating infiltration rates. The equation is; f = GI A Sab + fc Where â€Å"

The Classical World of the Greeks and the Romans Essay

The Classical World of the Greeks and the Romans - Essay Example By doing so, they became what we now know as the cradle of westernization. 1. What does your textbook mean when it says that the Greeks made the transition â€Å"from myth to reason†? The meaning of this was that the Greeks made what seemed to be impossible possible. When the notion of western thought and culture began in the 1500bc, it was later interrupted through the Greek Dark ages about 1100-900 BC. Here, westernization seemed to be a myth, something that would never be true. But again from around 900BC which is identified as the classical period there was a change of events as Greece entered the era which made it glorious, through the use of classical Greece philosophy, western thought and culture was developed. The philosophy based these developments upon the inquiry and reasons pertaining to various disciplines. These included literature, science, technology, law, economics, politics, psychology, art, ethics, etc. the early thinkers such as Thales and Anaximander were the ones who asked questions concerning the area of philosophy and came up with the theories to try to answer such questions. 2. List and briefly explain at least four specific contributions that the Greeks gave to Western Civilization. These contributions should be unique and specific to the Greeks The Greeks have made many contributions which are influential in western civilization. These are; the scientific method of solving the problem which was invented by Socrates, theatre is another contribution. Plays were written and performed to entertain people and also teach them morals and proper ethics. The form or system of government and politics was also a contribution from Greece. In the field of science, they provided knowledge regarding biology, physics, medicine, geology etc. An example being that through astronomy, they calculated the size of both the earth and the sun. And in physics the lever and the pulley were invented. 3. What was the special Greek contribution to politics , and how did this political system work? The historic Greek contribution to politics was the democracy system. It was a direct democracy system where each person had to vote. The democrats were only men as women; children and slaves were considered to be non citizens. The men would vote on what they wanted to be done. The thing or person that received the most votes won. This ensured that no tyrant, king or a single person could just bring in a new law and implement it 4. 4. Who was Alexander the Great? What did he accomplish? Why do you think that people from ancient times down to our own day have been so fascinated by him? Alexander the great was the king of Macedonia and a student of a famous philosopher called Aristotle. He was able to accomplish a lot of things like conquering over 70 cities Persian being one of them., spreading the Greek culture throughout the Persian Empire. He was also known to be a great general and a soldier and to add to that he acquired new colonies and trade routes. Many people are fascinated by him through his actions, and from him being a child till the day he died. For example, when he was 16years his father left him with the power to rule as he went to invade Thrace. He also showed his bravery at the Chaeronea battle and is known to never lose any battles that he went. He was considered to be among the greatest commanders in history and by the young age of thirty, he had created one of the largest empire. 5. Why is Julius Caesar such a

China may emerge as the world's largest economy by 2020 Essay

China may emerge as the world's largest economy by 2020 - Essay Example Therefore, by 2020 China will have greatest influence on the world trading system. China will be the largest exporter and importer of goods in the system. As of now the export market of China is focused on labor intensive products. But by 2020 it will consist of even hi-tech goods. As a result, the share of other major economies, mainly United States and Europe will considerably reduce. Impact on world monetary system: China had already raised voice against Dollar being dominated in the world monetary system. The main reason for this uproar is that China holds the world’s largest forex reserves. Moreover, China wants to increase the international role of its own currency, the Renminbi. The chance of Dollar getting replaced by Renminbi is very minimal. But the role of Dollar as a common settlement currency will significantly reduce. China will emerge as the largest consumers of many commodities and goods. Therefore, the chance of Yuan getting internationalized is practicable at least for settlement of the goods for which China is the largest consumer. (Kelly, 2009) Impact on the business strategies of Europe and US based multinationals: China’s emergence as the largest economy by 2020 will force many multinationals to rethink on their global strategies. The primary area to be focused is the pricing strategy.

Article Analyses Essay Example | Topics and Well Written Essays - 500 words

Article Analyses - Essay Example It has been opined by scholars that such organizational â€Å"dysfunctions can be overcome when members of well-designed teams collaborate to formulate and implement a performance strategy that is uniquely suited to task and situational requirements †¦. Explicit co-ordination processes are necessary for tasks that are highly interdependent †¦Ã¢â‚¬  (Woolley, et. al. 354). Any work of analysis encompasses several steps and unless there is a close proximity between all these steps it becomes tough for members to produce an effective team work. Thus, simple integration with specific strategy planning is not sufficient but it is also equally important that leader of the team should attempt to ensure the elements of mutual communication as well as assistance. Unless the leader has sufficient â€Å"spatial† and â€Å"object memory ability† (Woolley, et. al. 355), the members cannot be managed properly. More or less, members of a team are required to have these qua lities but in practical situation, it is not possible that they would be experts in exercising of both these qualities. Thus, for the purpose of maintaining balance in team performance, it is required that members would complement and supplement each other. However, such process of complementing cannot be fulfilled only with expertise of the leader (â€Å"coordinating member†); rather â€Å"interpersonal diversity† of members and their respective â€Å"personal skills and experience† are also necessary to fill up the gaps (Woolley, et. al. 356). In order to overcome these problems, in case of organizational functioning of a team associated with analytical jobs, systematic evaluation of data and searching for proper modes of evidence are very important. Unless proper coordination can be ensured among team members, there will be gap amongst assimilating these two most crucial steps of analytics. Consequently,

Process of Preparing an Electronic Portfolio Essay

Process of Preparing an Electronic Portfolio - Essay Example It is through the exercise of developing an electronic portfolio that I was able to have an understanding of the importance of the criteria for evaluation. The criteria for evaluation are put in place to make sure that every electronic portfolio serves the intended purpose. It is at this point that I was able to understand the principles that would be used to judge the quality of an electronic portfolio(Cambridge, 2012). Knowledge of the evaluation criteria was helpful in determining the exact content of the portfolio. As a result of knowing the evaluation criteria, I believe that I was able to make sure that all the needed competencies were included in the electronic portfolio. Presentation and organization of an electronic portfolio are always important aspects of the development process. For presentation and organization of my electronic portfolio I used Canvas  e-Portfolio. I was also able to realize that there are a number of alternatives that someone can use in the development of an electronic portfolio. It was through the process that I was able to realize that someone can opt for using required templates to develop an electronic portfolio (Gà ¼lbahar&Tinmaz, 2006). However, I came to the conclusion that the use of Canvas  e-Portfolio was the most appropriate for my case. Evidence of achievement is an important aspect of an electronic portfolio. Actually, I came to the realization that it is through evidence that someone can make sure that an electronic portfolio is as appealing and convincing as possible. The achievement included in an electronic portfolio should include details such as projects, any completed assignments, special projects completed, or evidence of any skills and experienced attained as a result of participation in workshops or conferences. It should be noted that before settling for any specific competencies and proficiencies, a person should list all the

M- Assignment for Action Research Example | Topics and Well Written Essays - 1000 words

M- for Action Research - Assignment Example This is the same reasoning that can be applied in this case, It makes sense that data summaries can act as prompts for people to better retrieve in their minds and from the data what is valuable and useful about the data set. The text gives us a few guiding questions to be able to perform this exercise of data summaries creation properly, and to good and useful effect. One set of questions has to do with the context of the data collection. What is the reason and context for collecting the data? What is the rationale for the place and for the method of collecting data? Another set of questions relate to the data's importance. Why is the data important and what are the surprising aspects of the data? The third question set relates to the issues that the data impacts most. What new viewpoints, ideas and questions does the data spawn? What does the data say or not say about future courses of action, next steps, and future analyses to be made regarding the data? The idea is that in answer ing these questions, a person or group accessing the data in the future will be able to make sense of the data, which would not otherwise be possible if the data is just left hanging without these qualifying summaries. The summaries are useful in the current sense too, for me and my data collection exercise (Data Analysis, n.d., p. 168). II. Why I Chose M32 I chose this technique precisely for the way the summaries provide me with the context for my data collection, especially when I have to retrieve the data at some future time. It is human nature to forget sometimes the context and the reasons for collecting things in everyday life and even in the academic life. The artifacts of my teaching, for instance, can readily be buried by my daily cares, and just by the sheer volume of new inputs that I have to attend to in my daily life and in my daily experiences as a teacher. The summaries are a way for me to very easily catalog and to make sense of the data that I collect. This is simi lar to creating folders and folder labels for things like pictures, before they are stowed away in the filing cabinets, or in the picture galleries on Facebook for instance. The summaries provide me with likewise my understanding of the data in some way, and by creating the summaries just after I am able to finish the data collection, I am able to offer my fresh take and a fresh snapshot of the understanding of the data, the reason for the data collection exercise, the outstanding and surprising data points and analyses, and any other special circumstances that can guide me when recollecting about the process and the nature of the data later on. Hopefully, when the summaries are done right, with care to answer all of the guide questions that have been discussed in the text, the future analyses and uses of the data will likewise be done very well, lending themselves to distilling new insights, and lending themselves and the data to be used in the proper way. The context of the data c ollection, for instance, can inform future analyses and research about the right way to analyze and to make use of the data, and the limitations of the data collected by way of the limits of the data's applicability and the limits of the analyses that can be undertaken with the data as well (Data Analysis, n.d.. p. 168). III. How I Used M32 My primary mode of data collection is my daily interactions with my class

Stare Decisis and the Principle of Precedent Coursework

Stare Decisis and the Principle of Precedent - Coursework Example Gur-Arie highlights that though judicial independence was originally intended in order to have courts and judges who settle disputes impartially regardless of potential, proffers, and real favors. In addition, the judges are expected to uphold democratic accountability. However, the United States provisions promote the judiciary’s democratic control on one hand while promoting judicial independence on the other. This is evident in the present procedures for judicial budgeting that leaves the courts and judges under the oversight and slight control from the executive and the legislature. One best instance is that of executive branch influencing judicial funding levels through its propositions to Congress on fiscal policy. Furthermore, the Congress determines the extent of funding for the judicial branch. Conversely, the Legislators utilize their power on funding to reveal the approval or disapproval of how the judges manage the courts, and though rare, the legislators use their positions to reveal their approval or disapproval of decisions by the judiciary. In addition, Congress utilizes other control means to regulate the effects of judicial decision making and the threats of other decisions in the future. In this case, the fact that it is the president who appoints federal judges with the consent and advice of the Senate leaves the judiciary under the influence of political forces as the legislature and the executive seek to achieve their ambitions.

International Business Questions Essay Example | Topics and Well Written Essays - 1500 words

International Business Questions - Essay Example This means that the marketing and management, amongst various others, strategies they deploy address regional and local markets and not the global one per se. Within the context of the stated, and as affirmed by Stevens and Bird (2004) multinational firms perceive of the global market as a series of interconnected local and regional markets and, hence, pursue strategies which are consistent with this perspective. Hence, despite their popularly being referred to as multinational, global firms justifiably pursue inherently regional strategies. The pursuit of regional vs. global strategies is partially determined by the imperatives of balancing between globalisation and localisation. There are intense, contradictory pressures on multinational enterprises to integrate across borders as well as to respond to local pressures; that means, to pursue local strategies which address the domestic/local market and global strategies which target the international market. Indeed, were multinational firms to eschew the imperatives of adaptation to the local market and the design of strategies which address its characteristics, they would probably be perceived of as an alien entrant into the market, thereby arousing consumer resistance (Reed, 1997; Rugman, 2001). Were they, however, to pursue local/domestic or regional strategies, they would be perceived of as part of the market in question, thereby offsetting the potential for consumer resistance. In other words, and as Rugman (2001) emphasises, the success of multinational firms is pa rtially predicated on market perceptions of them as belonging to and understanding of the market in question, entailing the design of strategies which are consistent with the micro-environment. International strategies are inconsistent with the very notion of the micro-environment while regional strategies are (Roth and Morrison, 1990; Rugman, 2001). It is for this reason that multinational firms adhere to regional, as opposed to international strategies. It is important to emphasise that corporations are embracing the basic principles of globalization, as evidenced by ever increasing cross-border trade and the widening grip of MNEs on international business. It is doing so, however, within the context of regionalization. Trade laws and enthusiasm for globalisation aside, the fact is that while markets are interconnected, there is no international homogeneity of consumer tastes and market characteristics. Safarian (2003), arguing for market interconnectedness but against homogeneity, maintains that the reality of globalisation is pockets of globalisation. This means that globalisation, as in market homogeneity and interconnectedness, is only valid and present on the regional level. There is no such homogeneity, although there is interconnectedness, on the global/international level. The implication here is, as may be inferred from several scholars, is that there is simply no basis for the formulation and implementation of global marke t and marketing strategies. The global market, as in the homogeneous and interconnected one, simply does not exist (Sheth, 2001; Safarian, 2003; Rugman, 2005; Dicken, 2007). From this perspective, therefore, firms cannot pursue international/global strategies and, indeed, have no choice but to adhere to regional ones within the contex

19th Century Philippines Essay Example for Free

19th Century Philippines Essay The Philippines was governed by Spain through a viceroy from Mexico. The highest office was that of the Governor-General, the chief executive of the Spanish colonial government, appointed by the Spanish king. The town is managed by a gobernadorcillo. The barangay is the smallest political unit under a cabeza de barangay. The social hierarchy was in this order: at the top were the peninsulares or the Spaniards from Spain, next were the insulares, Spaniards born in the Philippines and also called Filipinos, the mestizos, born of Spanish and Chinese descent, at the bottom were the indios, the local inhabitants. A total of 300 insurections and rebellions by the Filipinos all over the achipelago were recorded in the more than 3000 years of Spanish colonialization. 19th century was defined by liberal thinking for the following reasons: 1)Mexico rebelled against Spain and this brought revolutionary thinking to Manila; 2) the opening of the Suez Canal made the trip to Manila from Europe faster thereby bringing liberal ideas to the Philippines; and 3) rise of the middle class ? Liberalism is a set of political beliefs which puts primary consideration on the freedom and rights of the individual which includes the freedom of speck, of expression and of the press. In 1869, Carlos Maria de la Torre became the first liberal governor-general of the Philippines. For two year, until 1871, he instituted liberal reforms that benefited the Filipino middle class. ?Padre Jose Burgos campaigned for the Filipinization of the parochial churches in the Philippines and asked for the expulsion of friars back to Spain. ?The Cavite Mutiny of 1872 was used to condemn Frs. Burgos, Zamora, and Gomez to death by garrote or musketry. ?The martyrdom of Gomburza was winessed by Paciano Rizal, Jose’s brother. Rizal’s first novel Noli Me Tangere was dedicated to the martyred priests. Economic Conditions ?The economic policies of Gov. Gen. Jose Basco y Vargas opened the Philippines to the world market. ?These economic policies were the galleon trade and the monopolies of tobacco, wine and gambling. ?The galleon trade made Mexico Philippines’ trade partner. The route of the trade was from manila to Acapulco and back. ?From Acapulco, Mexico the Philippines got its silver and gold coins while the Philippines exported tobacco, wine, sugar and goods from China. The Philippines was the bridge of Asia to Europe and this trade allowed the emergence of the Filipino middle class composed mainly by insulares and mestizos. The encomienda system was transformed into Hacienda system wherein the vast tracks of land were devoted for the planting of single crops for export. (e. g. Ilocos for tobacco, Negros for sugar cane, etc. The first banks in the Philippines were managed by Spanish friars knows as Obras Pias. This banks lent money to the members of middle class which were used by them as capital for their export business. The first rural bank established was the Rodriguez Bank. The Mercado family was a typical middle class family of the 19th century who rented land from the Dominican friars. Social Conditions ?Schools and universities were opened and managed by Spanish friars. The most popular among them were the Ateneo de Municipal under the Jesuit fathers and Universidad de Santo Tomas under the Dominican friars. ?There were schools for boys and girls. For boys, schools teach history, languages, humanities, medicine, theology and law. While for girls, shools offer courses for dress making, home making, cooking and gardening.

How does Hamlet deal with the revengers r&amp Essay Example for Free

How does Hamlet deal with the revengers ramp Essay Revenge is defined as retaliation for an offence or injury; Hamlet has two main reasons for needing revenge, political and moral. Politically he has to kill Claudius for the offence of denying Hamlet, the heir to the Danish kingdom, his usurped crown. He also has a moral reason, as the son of a dear father murdered(II. ii. 581); he has a duty to extract revenge for the injury; and filially to protect his mother by ridding her of an incestuous and immoral marriage to a murderer. He has no doubt even to himself that he does have this dutiful role to perform, I know my course (II. ii. 596). To seek this revenge he would have to kill Claudius and his mother, for they are both guilty of having impure souls. But one of the very first internal conflicts Hamlet has is when the Ghost tells him nor let thy soul contrive Against thy mother aught. Leave her to heaven (I. iv. 85). This leaves him in great turmoil, as he can justify to himself the killing of Claudius, but not letting his mother live. He is so overcome with a sense of purity and morality, especially with concern to women, it does not seem right to him that something so tainted should be allowed to carry on in the world. He wants his perfect revenge, one that would satisfy his meticulously accomplished conscience, but he can not carry it out, so instead he declines it altogether, or at least puts it off in stages, until he can prove it to himself and can put it off no longer. He is willing to taint his own soul and so go to hell and enter a damnation possibly even worse than that in which the Ghost resides, which he tells Hamlet just to know about would, harrow up thy soul, freeze thy young blood, make thy two eyes like stars start from their spheres, thy knotted and combini d locks to part, and each particular hair to stand on end like quills upon the fretful porpentine (I. iv. 16). Yet he is willing to suffer all this for the sake of revenge in killing Claudius, to avenge his father, so to save his mother, to leave her to heaven (I. v. 86), when even he is not allowed this blessing. What he is giving up to be the dutiful son and revenge his fathers murder in comparison to what Gertrude is giving up leaves his worse off than her, even though she has been an adulterous wife. Therefore her being allowed to live on in sin is as wrong not only on her part, but also on Hamlets for allowing it to be. Hamlet knows what he is sacrificing of himself, his immortal soul, if he is to take on the revengers ri le. It is a heavy burden to carry, and not one that he is willing to undertake lightly, so he wants to be absolutely certain of Claudius guilt before taking action. For as certain as he is of the course of action that must be taken, the truth of the Ghosts words must be ascertained, for when Hamlet converses with him he does not know for certain if it is a spirit of health or goblin damned, bring with thee airs from heaven or blasts from hell, be thy intents wicked or charitable (I. iv. 40). So to affirm the facts for himself, Hamlet has the players perform the play and watches for Claudiuss reaction to his own murderous and incestuous actions being acted out before him. For Hamlet this is supposed to be a resolution, a confirmation of his suspicions before he can act, a catalyst to spur him on depending on the success of his experiment. Hamlet becomes angry and disgusted with himself; he cant understand his own lack of passion, even after proving to himself that Claudius is guilty. He is very aware of himself not crying in the rehearsal of the play, when the players are moved to tears over the story of the rousid vengeance (II. ii. 486) of Pyrrhus, Priam and Hecuba. As soon as he is alone, he bursts out O, what a rogue and peasant slave am I! Is it not monstrous that this player here, But in a fiction, in a dream of passion, Could force his soul so to his own conceit That from her working all his visage waned, Tears in his eyes, distraction in his aspect. And all for nothing He feels miserable at his deficit, he is forced to compare himself and he comes of he worse. What would he do had he the motive and the cue for passion that I have? Make mad the guilty and appal the free. He again feels this lack of justified fervour when young Fortinbras goes to battle to fight and possibly to die for a land that is acknowledged to be not worth the sacrifice we go to gain a little patch of ground that hath in it no profit but the name (IV. iv. 18). This is again someone showing emotion and action when there is not as much reason to do so as there is for Hamlet. When he is alone he sees what Fortinbras has done as being honourable and a rebuke of his own inaction, whereas before when talking to Fortinbras captain, he had been cynical as to the actions they were carrying out. He analyses himself as thinking too precisely on thevent A thought which, quartered, hath but one part wisdom and ever three parts coward (IV. iv. 41). He sees his need to think things through before acting as a deplorable weakness. Even he can see hat he is being weak minded and indecisive. But even when convinced he cant kill his uncle deliberately, in a rage he thinks he has killed him, but it was just Polonius. Having proved Claudius guilt, Hamlet now has to act, and yet does not act straight away, but postpones it, indicating that there are also other deeper subconscious reasons that could affect him. The death of his father at the beginning of the play and the hasty incestuous marriage of his mother upset him greatly and have led to his obsessions with death, decay, sin the body and its parts and with women, purity and the defiling of them. We can see this from speeches such as, O that this too too sullied flesh would melt Or that the Everlasting had not fixed His cannon gainst self-slaughter. (I. ii. 129) Frailty, thy name is woman. (I. ii. 146) For if the sun breed maggots in a dead dog, being a good kissing carrion have you a daughter? (II. ii. 181) Or in that sleep of death what dreams may come, When we have shuffled off this mortal coil in which Hamlet is clearly fixed on purity, women, death and suicide. Claudius being a murder and committing incest and yet still having the crown of Denmark and outwardly appearing to be just, honourable and a good leader (quote? ) could explain why Hamlet often confuses the order of society in his speeches. This can be seen when he calls himself a rogue and peasant slave (II. ii.547) when he clearly isnt, or when he calls himself unpregnant and likens himself to a whore in the same soliloquy, when he obviously is not. To Hamlet, Claudius is tainted and impure in mind and action, yet he is a good ruler of Denmark, a good king, and a good diplomat. He is efficient, confident, in control of affairs, in every way assured and poised. Hamlet identifies with Claudius in a way that restrains him from being able to kill him, hamlet has all the ability and the necessary desire, but Claudius has everything Hamlet wants, which leads to internal sub-conscious conflict on as well as his conscious conflicts. His mothers ability to alter the direction of her affection from one person to another so suddenly hurts Hamlet, as having to share her with his own father was difficult enough, but at least was understandable. He is now jealous that someone else holds such high regard in her affections but at the same time is disgusted with her for loving someone else. But as his jealousy is repressed, as he doesnt even admit to himself that he is jealous of his mothers lovers, all he feels is a deep sense of disgust towards Gertrude that helps him deal with his rejection. Hamlet could be suffering from the theory that Freud developed, the Oedipus theory. This states that as children, young boys feel great bitterness and resentment towards their fathers for making them share their mothers affections and for having sexual relations with their mothers which the young boys also desire, and so they view their fathers as rivals that they would rather have out of the way. These thoughts are repressed as a form of defence for fear that their fathers will realise what they are thinking. To compensate for this they resolve the complex by over identifying with their fathers and adopting many of their fathers attitudes. This could be used to explain Hamlets impediment and self-frustration towards his revenge. He tries to carry out the task, but he is held back in some way, because he cannot kill a person who he recognises as so like himself in what he wants to be like and wishes he could do. His desires towards his mother have been so long repressed that they are now repulsive to him, but yet her remarrying brings those thoughts to his attention. He sees someone taking the place of his father in her affections, the place that he has long coveted. The nature of this usurper, a relative, makes the link between the two even more incestuous in Hamlets mind and even more connected towards him. This, coupled with the fact that Claudius is able to gain his mothers affection by killing old Hamlet, ridding him, once again something that Hamlet has long wanted to do but repressed from himself, hinders Hamlet greatly from carrying out his revenge. When Hamlet discovers the identity of his fathers murderer his first instant reply is O my prophetic soul! My uncle? (I. v. 40). This does imply that unconsciously the idea had been in his mind and had suddenly been brought back to his awareness.

Reynolds Averaged Navier Stokes (RANS)

Reynolds Averaged Navier Stokes (RANS) V1.5 Equation for ns changed(Removed time) Changes are bolded Before Computational Fluid Dynamics(CFD) was developed, theoretical studies on high swirling confined turbulent flows can only be validated by conducting experimental studies. These experimental studies require long leading time and high cost. Now, with the help of CFD, researchers are able to study these complex flows in a much shorter time and with a lower cost incurred. Many experimental studies have been conducted on the high swirling confined turbulent flows but little has been done on the computational modelling. Most of these intricate flow simulations are accomplished at the expense of high computational cost methods such as Large Eddy Simulations(LES) and Direct Numerical Simulations(DNS). Thus, a lower computational cost alternative will be very helpful in the studies of high swirling confined turbulent flows. Thus, this project will be using the Reynolds Averaged Navier Stokes (RANS) based turbulence models in ANSYS FLUENT to simulate the high swirling confined turbulent flows in two different test cases and the results validated with experimental data. The aims and objectives are discussed as follows: Aims and Objectives Aims To validate the accuracy of RANS based turbulence models for the simulation of high swirling confined turbulent flows. Objectives To simulate the high swirling confined turbulent flows using ANSYS FLUENT with different RANS turbulence models. To compare the numerical data from the simulations with the experimental data to validate the accuracy of the turbulence models. To understand the effect of the RANS turbulence models on the predicted results. Review of Confined Swirling Flows Confined swirling flow plays an important role in various engineering fields. For example, they can enhance the mixing process in the stirred tanks, improve the separation of particles in cyclones [1] and also increases the flame stability in gas turbine combustors. So, what is a swirling flow? A swirling flow is a flow where a swirl velocity that exists in the tangential direction other than the flow motion in the axial and radial directions. The swirl velocity of the flow plays a major role in the evolution and decay process of swirling flow motion but not the radial velocity of the flow as shown in a study by Beaubert et al. [2] A swirling flow consist of two types of rotational motion. A solid body rotation at the inner region near the centerline and a free vortex motion at the outer region. [14] Solid body rotation and free vortex motion respectively has its velocity directly and inversely proportional to the radius of the pipe at the centre of their axis of rotation as shown in Figure 1. Figure 1: Velocity profile of swirling flow in a pipe. [4] Confined swirling flow can then be categorized into subcritical and supercritical flows. A subcritical flow has a reverse flow at the exit and is very sensitive towards changes at the exit as shown experimentally by Escudier and Keller[11]. On the other hand, the supercritical flow has no reverse flow at the exit and is insensitive towards variation at the exit.[10] Subcritical flows are formed when the ratio of maximum swirl velocity to the averaged axial velocity exceeds unity was stated in a theory by Squire[12]. Review of Computational Fluid Dynamics(CFD) CFD is a methodology which is employed to study fluid flow using numerical analysis and algorithms to solve the governing flow equations. In the past, the field of fluid dynamics was made up of purely experimental and theoretical studies. CFD is considered the third approach in the studies of fluid mechanics and would complement the two existing methods. [5] The three main elements when implementing CFD are the pre-processor, solver and post-processor. The pre-processors task is to transform the input of a flow problem into a form that is suitable for the solver. During pre-processing, the geometry of the problem is defined and the flow domain is divided into smaller cells (meshing). The physical (eg: turbulence) and chemical phenomena that needs to be modelled are selected and the fluid properties are defined. Next, the boundary conditions are given to cells which interacts with the domain boundary. The solution to the flow problem is stored in the nodes in each cell. In the solver, the conservation equation containing the mass, momentum, energy and species is integrated over each cells. Then, the unknown variables of the equation are interpolated and substituted back into the equation. The solver then runs numerical techniques to solve the derivatives and flux in the cells. Lastly, the post-processor allows user to analyse the data obt ained by plotting graphs and observe the flow animation. [6] Review of Turbulence Flows All fluids in motion are governed by the conservation of mass equation and the Navier-Stokes equation. The latter equation relates the flow properties such as the velocity, pressure, density and temperature for a moving fluid. The conservation of mass equation and the incompressible Navier-Stokes equation (in Cartesian tensor notation) can be respectively written as Turbulence is shown to develop as an instability in the laminar flow through detailed analysis of the solutions for the Navier Stokes equation. [7]. In principle, Direct Numerical Simulation(DNS) can be used to simulate very accurate turbulent flow by solving the exact equations with the appropriate boundary conditions. However, it requires very large amount of computational power as this method has to represent all of the eddies from the smallest scale to the largest scale and the time step chosen must be small enough to resolve the fastest fluctuations. The turbulent eddies will be discussed in more detail in the next section. The two other methods that can be used to simulate the turbulent flows (with decreasing computational power and accuracy) would be the Large Eddy Simulation(LES) and turbulence modelling with Reynolds Averaged Navier Stokes equation (RANS). Basically, LES solves the governing equations partially as only the large eddies are solved using the governing equations and the filtered smaller eddies are modeled while RANS models the entire turbulence eddies and only the mean variables are calculated. For turbulence modelling, the minute details of the turbulent motion are not prioritized so only the average flow properties are solved. In a turbulent flow, the velocity field fluctuates randomly in both space and time. Despite the fluctuations, the time averaged velocity can be determined and the velocity field equation can be written as: () where is the time averaged velocity and is the fluctuating component in the velocity field. Other than the velocity, other flow properties can also be decomposed into its mean and fluctuating parts. In our simulations, the flow is assumed to be steady, have constant density and axially symmetric. Thus, the incompressible Reynolds Averaged Navier-Stokes (RANS) equations (in Cartesian tensor notation) can be written as Where is the Reynolds Stress tensor, which is a component of a symmetric second order tensor from the averaged process. The diagonal terms are normal stresses while the non-diagonal terms are shear stresses. The Reynolds Stress can be understood as the net momentum transfer due to velocity fluctuations. This term also provided unknown terms to be equation and thus, more equations have to be found to match the number of unknowns to solve the equations. A straightforward method of generating equations would be to create new sets of partial differential equations (PDEs) for each term using the original set of Navier-Stokes equation. This can be done by multiplying the incompressible NS equations by the fluctuating property and time averaging them to produce the Reynolds-Stress equation. By deriving the Reynolds Stress term, we can identify what is influencing the stress term but the problem with this approach is that more unknowns and correlations were generated and no new equations are formed to account for these unknowns. [7] Thus, these unknown terms have to be modelled to close the equation before they can be used. Review of Turbulence Eddies The velocity field fluctuations in the turbulence flows are actually the eddies in the flow. The eddies moving pass an object generates the turbulence kinetic energy and the length scale of the eddies, are determined by the diameter of the object. As the large eddy break down into smaller eddies, the turbulence kinetic energy will be passed down and eventually dissipated due to viscous forces in the flow. Thus, according to the Kolmogrov scales, the length and time scale of the smallest eddies depends on the rate they receive energy from the larger eddies, and the kinematic viscosity,. It is also noted that the rate of turbulence energy received is equal to the rate of turbulence energy dissipated so, . The Kolmogrov scales shows the length and time scale of the smallest eddies to be and respectively. [8] These expressions can then be used to determine the length and time scale ratio between the small and large eddies. () () From the equations above, we can conclude that the large eddies are several orders of magnitude larger than the small eddies. Thus, even at a low Reynolds number, the time and length ratio between the small and large eddies are significant enough to affect the number of elements and time step required to model the entire turbulent flow. Therefore, instead of solving all the eddies, turbulence modelling is required to reduce the amount of computational cost of CFD. Summary The understanding of the motions of confined swirling flows and characteristic of the subcritical and supercritical flows will be useful when explaining the simulation results. Before the simulation results are obtained, it is also important to identify the basic steps of running any CFD simulations which are the preprocessing, solving and post processing. DNS solves the exact NS equation while LES solves the equation for larger eddies and models the smaller eddies. The process of solving the exact equations takes up a lot of computational power as it would need to represent the all the turbulent eddies involved and a suitable time step has to be chosen to resolve the fluctuations. When compared to DNS and LES, RANS turbulence modelling requires the least computational power as it does not solve the exact NS equations but instead, models the entire turbulence eddy and only solves the mean average variables. The low computational cost of RANS turbulence modeling is the primary reason why this project has chosen it to simulate the confined swirling flows. However, the accuracy of this methods requires validation, which is the aim of this project. The RANS turbulence models created will be based on the PDEs of the Reynolds stress as a guideline as it shows how the Reynold stress behave. Thus, the next section will elaborate more about the RANS turbulence models that will be implemented in this project. The main objective of the RAN based turbulence models are to model the (Reynolds Stress tensor) and provide closure to the RANS equation. The three main categories of the turbulence models are linear eddy viscosity models, non-linear viscosity models and Reynolds Stress Model(RSM). [9] There are three types of linear eddy viscosity models: algebraic models, one equation models and two equation models. They are based on the Boussinesq hypothesis which models the Reynolds stress tensor to be proportional to the mean rate of strain tensor, by a coefficient named the eddy viscosity,. This infers that the turbulence flow field acts similarly to a laminar flow field. [10] (5) The second term of the right hand side of the equation above is required when solving turbulence models that needs to calculate the turbulent kinetic energy, k from the transport equations. The equation for k is half the trace of the Reynolds Stress tensor. For the algebraic turbulence models, no additional PDE equations are created to describe the transport of the turbulent flux and the solutions are calculated directly from the flow variables. An algebraic relation is used as closure based on the mixing length theory. The mixing length theory states that the eddy viscosity have to vary with the distance from the wall. However, the problem with these equations are that they do not account for the effects of turbulence history. In order to improve the turbulent flow predictions, an additional transport equation for k is solved which will replace the velocity scale and include the effects of turbulence flow history. For one and two-equation models, the modeled k equation is involved thus discussion on the exact k equation will first be done. The exact k equation is a PDE derived by multiplying the incompressible NS equations with , averaging it and multiply with . The exact k PDE equation obtained is The left hand side(LHS) terms are the material derivative of k which gives the rate of change of turbulent kinetic energy. The first term on the right hand side(RHS) is the production term and represents the turbulent kinetic energy that an eddy will gain due to the mean flow strain rate. The second term on the RHS represents the dissipation term which meant the rate at which the kinetic energy of the smallest turbulent eddy being transferred into thermal energy due to the work done by the fluctuating strain rate against the fluctuating viscous stresses. The third term on the RHS is the diffusion term which represents the diffusion of turbulent energy by molecular motion. The last term of the RHS is the pressure-strain term which signifies the tendency to redistribute the kinetic energy in the flow due to the turbulent and pressure fluctuations. In order to close and solve the k equation, the Reynolds Stress, dissipation, diffusion and pressure-strain term has to be specified. For the Reynolds Stress term, it is already mentioned at the beginning that it is based on the Boussinesq hypothesis. The eddy viscosity, is modelled similarly to how it was done for the algebraic models Where is a constant, the length scale of turbulence eddies, is similar the mixing length and velocity scale of the turbulence eddies is replaced by the square root of the turbulence kinetic energy, k. The equation above is an isotropic relation which means that it is assumed that the momentum transport is the same in all direction at any point. Next, the dissipation term is modelled based on the assumption that the rate of turbulence energy received is equal to the rate of turbulence energy dissipated. Thus, we can write the equation and since the equation is homogenous, it can be characterized by the length and velocity scale of turbulence eddies giving Where is a constant. For the diffusion and pressure-strain term, the sum is modelled based on the gradient diffusion transport mechanism as there is the pressure-strain term is small for incompressible flows. The gradient transport mechanism implies that there is a flux of k down the gradient. It is to help ensure that the solutions are smooth and a boundary condition can be applied on k when k is in the boundary. There is no Therefore, the equation shows Where is the turbulent Prandtl number and is normally equal to one. -not completed will talk about the modeled turbulent kinetic energy in one equation spalart allmaras -will talk about dissipation part for 2 equation model in k-e This test case is chosen because the flow was mapped and documented in detail as So et al was able to measure and document the flow in detail using a Laser Doppler Velocimetry(LDV) at 10 axial stations up to 40d downstream. Thus, the validation of the accuracy of the RANS turbulence models on confined high swirling flow can be done. Description of Test Case The flow consists of an annular high swirling stream projected into a pipe of uniform radius, R = 62.5mm with a central non-swirling jet of diameter, d = 8.7mm. The swirl number, S of the flow is calculated with Where U is the axial velocity and W is the swirl velocity. The swirl number just downstream of the swirl generator is approximately 2.25 which indicates that it is a high swirling flow and will cause an adverse pressure gradient at the centreline. The purpose of the non-swirling jet was to delay the occurrence of reverse flow due to the adverse pressure gradient along the centreline from 12d to 40d downstream from the inlet. Geometry (Computational Domain) The confined swirling flow in this case is a subcitical flow according to the rule of thumb of Squire mentioned in Section x. Thus, two different computational domains were used for the simulation of the flow to check if the exit geometry will affect the swirling flow simulated. Figure 2 (temporary figure) The first computational domain is the complete geometry of the pipe which consist of the computational inlet at x/d =1 and the constriction of 0.75R from x/d = 70 to the computational outlet at x/d = 90. The second computational domain is a cut off from the first domain at x/d = 55 where the constriction is removed. Meshing -have not completed it. Will be updated in the next revision. Boundary Conditions Inlet The inlet experimental measurements for the axial and tangential velocity and stresses are provided. However, the radial velocity component was not measured and is set to 0 rad/s. The radial stress is also not measured and was set equal to the tangential stress, whereas the three shear stresses are assumed to be zero. < graphs of prescribed to be added> Outlet Conditions at the outlet are not known prior to solving the flow problem. No conditions are defined at the outflow boundaries as ANSYS FLUENT will extrapolate the required information from the interior. It is assumed that the flow is fully developed at the exit end thus the outflow boundary condition is used. (dphi/dx|exit = 0) Wall The no slip condition is applied.

Organization Performance Essay -- Business, The Roles of Managers

Organisational Performance. The term organisation performance relates to the past, present and future-projected performance of an organisation, thus, the performance of an organisation comprises the actual output measured against the intended outputs (Goals and Objectives). The role of managers is to ensure that the performance of the organisation is aligned with attaining the goals and objectives of the organisation, by taking necessary steps to ensure that the work (outputs) of an organisation are also aligned with the overall objectives and goals. Organisation Managers’ sets and projects target that are designed or aim to achieving the objectives that are aligned with the mission of the organisations. This also acts as guidance to staffs, which provides the staffs the sense of direction of the organisation. The Performance targets are set/ compare against previous past performances achievement. In order for performance target to be attained, it must be realistic and achievable. Mann (2002) suggested that the key to long term success is having and communicating a clear vision, mission and strategy. Target setting must be specific, measurable, achievable, realistic and time bound with acronym; SMART. Performance indicators are tools device used by organisations to measure how well they are performing in relation to their goals and objectives, thus also provides understanding and indicator to organisations stakeholder on how organisation is in track with achieving its target. Acronym KPI; (key performance indicator) are represented in percentages, often used to express and numeric representation of the organisational performance, thus enables a comparison of attained targets and future target setting. Whilst KPI is an eff... ...alysis of this argument indicates that Strategy can also be derived form actions and reactions of everyone within the organisation. The role of Police environment managers and including the SPCP units’ managers’ primary role are to formulate and implement the predetermined force strategy. Individuality of each managers and external factors can influence the leadership style of individual managers. Organisational managers are individual with recognised authorities, authorized to formulate, delegate and implement existing strategy of an organisation, in order to achieve the objectives of the organisation, the Managers must be competent and motivated in their role, in order to motivate others. The managers of the SPCP units’ steers and direct the staffs within towards achieving the objectives of the Strathclyde Police force objectives of making communities safer. Organization Performance Essay -- Business, The Roles of Managers Organisational Performance. The term organisation performance relates to the past, present and future-projected performance of an organisation, thus, the performance of an organisation comprises the actual output measured against the intended outputs (Goals and Objectives). The role of managers is to ensure that the performance of the organisation is aligned with attaining the goals and objectives of the organisation, by taking necessary steps to ensure that the work (outputs) of an organisation are also aligned with the overall objectives and goals. Organisation Managers’ sets and projects target that are designed or aim to achieving the objectives that are aligned with the mission of the organisations. This also acts as guidance to staffs, which provides the staffs the sense of direction of the organisation. The Performance targets are set/ compare against previous past performances achievement. In order for performance target to be attained, it must be realistic and achievable. Mann (2002) suggested that the key to long term success is having and communicating a clear vision, mission and strategy. Target setting must be specific, measurable, achievable, realistic and time bound with acronym; SMART. Performance indicators are tools device used by organisations to measure how well they are performing in relation to their goals and objectives, thus also provides understanding and indicator to organisations stakeholder on how organisation is in track with achieving its target. Acronym KPI; (key performance indicator) are represented in percentages, often used to express and numeric representation of the organisational performance, thus enables a comparison of attained targets and future target setting. Whilst KPI is an eff... ...alysis of this argument indicates that Strategy can also be derived form actions and reactions of everyone within the organisation. The role of Police environment managers and including the SPCP units’ managers’ primary role are to formulate and implement the predetermined force strategy. Individuality of each managers and external factors can influence the leadership style of individual managers. Organisational managers are individual with recognised authorities, authorized to formulate, delegate and implement existing strategy of an organisation, in order to achieve the objectives of the organisation, the Managers must be competent and motivated in their role, in order to motivate others. The managers of the SPCP units’ steers and direct the staffs within towards achieving the objectives of the Strathclyde Police force objectives of making communities safer.

The Problem in Macbeth :: Free Macbeth Essays

The Problem in Macbeth    1.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   We have already seen that the focus is on Macbeth and his wife, furthermore, we have seen that the crucial problem is the decision and the act, especially in which sense you can consciously and freely choose to do evil, then do it and then be faced with the consequences. The problem is old. Socrates maintained that no one with full insight in what was evil, would of his own free will do it and that claim had been dominating for almost two millennia. The logical power of this claim was that it was a tautology or even better; a definition.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Any human activity, to think, to speak, to act, has to focus on a purpose. The definitive impulse to throw yourself into an activity is the urge towards selfpreservation that lies deep in any living creature. That is why man cannot want his selfdestruction; he only wants the Good, understood as that which promotes its own selfpreservation.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   If, however, we exclusively define the Good as man's selfpreservation, man's different attempts to achieve this would lead to mutual destruction. If I - and everyone included - unhampered and in absolute selfishness only seek my own, the misfortune I could inflict on someone would naturally be limitless. So there has to be a further addition to the concept of Good.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Good, we might add, is not only the instantaneous need for satisfaction - in a matter of time it will often turn out to be an evil - but it is in fact the absolute purpose for any human being (the highest Good), and it isn't just common for everyone, but, when you strive for it, you include the others in a true community.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   But that means that the Good isn't just a subjective phenomenon; it is objective, and in a philosophical analysis you begin to see a picture of a hierarchical construction of still higher goods, from the simple ones you can strive for in everyday life to the eternal salvation that can only be sought for its own sake. Since man wants to be in accordance with himself and since the whole area of Good is conform with man, man must freely want the Good; you could be more accurate by saying that man necessarily wants the Good.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   However, it is a fact that man once in a while actually chooses the evil and that needs an explanation. First and foremost, this explanation is lack of insight. It is reason which in the given situation can choose the right The Problem in Macbeth :: Free Macbeth Essays The Problem in Macbeth    1.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   We have already seen that the focus is on Macbeth and his wife, furthermore, we have seen that the crucial problem is the decision and the act, especially in which sense you can consciously and freely choose to do evil, then do it and then be faced with the consequences. The problem is old. Socrates maintained that no one with full insight in what was evil, would of his own free will do it and that claim had been dominating for almost two millennia. The logical power of this claim was that it was a tautology or even better; a definition.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Any human activity, to think, to speak, to act, has to focus on a purpose. The definitive impulse to throw yourself into an activity is the urge towards selfpreservation that lies deep in any living creature. That is why man cannot want his selfdestruction; he only wants the Good, understood as that which promotes its own selfpreservation.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   If, however, we exclusively define the Good as man's selfpreservation, man's different attempts to achieve this would lead to mutual destruction. If I - and everyone included - unhampered and in absolute selfishness only seek my own, the misfortune I could inflict on someone would naturally be limitless. So there has to be a further addition to the concept of Good.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Good, we might add, is not only the instantaneous need for satisfaction - in a matter of time it will often turn out to be an evil - but it is in fact the absolute purpose for any human being (the highest Good), and it isn't just common for everyone, but, when you strive for it, you include the others in a true community.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   But that means that the Good isn't just a subjective phenomenon; it is objective, and in a philosophical analysis you begin to see a picture of a hierarchical construction of still higher goods, from the simple ones you can strive for in everyday life to the eternal salvation that can only be sought for its own sake. Since man wants to be in accordance with himself and since the whole area of Good is conform with man, man must freely want the Good; you could be more accurate by saying that man necessarily wants the Good.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   However, it is a fact that man once in a while actually chooses the evil and that needs an explanation. First and foremost, this explanation is lack of insight. It is reason which in the given situation can choose the right

Ernest Hemingway :: essays papers

Ernest Hemingway Ernest Hemingway uses symbolism to help the reader gain a better perspective of how the protagonist feels in his story. Symbolism occurs when the author uses one thing to represent another. This helps to give the reader a better idea of the situation or feeling in a given scene. There are several types of symbolism utilized by authors. One type is conventional symbolism. Conventional symbolism is common to the area where the story takes place. While another type is personal which simply is closely tied to the individual. Still a third type of symbolism is universal, which hold a widely understood meaning. As we examine "Hills Like White Elephants" we notice how Hemingway integrates both personal and conventional symbolism in order to help the reader relate to the situation. As the story begins the reader is thrust into the lives of two individuals who wait in a small bar for their train to come. The symbolism is evident as early as the description of the setting when the introduction says, "The hills across the valley of the Ebro were long and white. On this side there was no shade and no trees†¦". This opening statement describes the actual landscape and also describes the situation that the two characters face which is dismal and dark. The reader might possibly wonder about what the other side of the hill looks like. The opening sentence might also be used as conventional irony since the hills are local to the setting of the story. The opening description of the setting later goes onto say, "†¦the station was between two lines of rails in the sun". This also relays the current situation of the protagonist as being stuck between to sides. The reader experiences personal symbolism as the story advances. While focusing on her decision, she looks at her life says, "That's all we do isn't it-look at things and try new drinks". In this reflection, she is mentioning how monotonous her and her boyfriend's lives are with no change and no responsibility. Apparently the boyfriend enjoys this way of life in that he is the one pushing her towards his way of thinking without openly appearing to push her. The editors express their feelings of the symbolism used by Hemingway in saying, "Clearly the child begun in the girl's womb is a 'white elephant'"(book Arp, 184).

Ceremony “Tayo’s Conflicts” Essay

In Ceremony, Leslie Marmon Silko writes an interesting novel with many conflicting issues on the main characters side, Tayo. One of Tayo’s main conflicts is about his culture and how he is not well accepted by some of the people who coexist with him in his daily life. Other terrifying conflicts that Tayo had were the ones about Josiah and Rocky’s way of dying, which in Tayo’s conscious he declared himself guilty for their death. Therefore, he would have unhealthy psychological flashbacks. Problems compounded with his friends even more when he started hanging out with them after the war. Getting drunk, picking up women and bragging about his war heroics would never make Tayo completely comfortable, instead problems would soon initiate. With these conflicts in mind, Tayo would soon have to resign himself to find the way to recover from his psychological problems. Tayo’s mixed race between an Indian and Mexican was not well accepted by his native society, therefore Tayo experienced a great deal of cultural conflict. With Tayo being both white and Native American his life was surrounded by a great deal of neglect. He did not identify or felt completely part of one culture or the other, which made him struggle with a lack of knowing where he really belong. Eventually, Tayo improves and is able to better connect with both cultures. He acknowledges the influence of white American culture on his traditional Native American heritage. With his acceptance, Tayo’s life becomes better as he is able to harmonize the two cultures he was born into. With the death of both his Uncle Josiah and cousin Rocky, Tayo’s mental problems became worst. Tayo became disoriented believing that the man in the Japanese uniform was his Uncle Josiah. When Tayo saw this, he started screaming while Rocky attempted to calm him down, but Rockies words were not helping Tayo settle; for Tayo, his uncle was dead. Tayo faced the same dilemma after his cousin Rocky’s death. He experienced great guilt when Rocky died in a death march in the Pacific. Tayo was very hard on himself because he could not prevent his cousin Rocky from being killed in the war. Although Tayo never fully recovers from this conflict, gradually he will learn to reestablish himself from this drawback. Getting drunk, picking up women and bragging about his war heroics with his  friends, was making Tayo experience more psychological traumas. His problems turn out to be compounded by his friends. Harley and Leroy encourage him to use alcohol as a way to escape from life. However because of Tayo’s deep spirituality, he gets frustrated by his friend’s destructive behavior. When Emo, another Native American veteran starts to brag about how he enjoyed killing people during the war, Tayo’s tension erupts into violent anger and attacks Emo. Luckily Harley and Leroy stopped him before killing Emo. This attempt to fight violence with violence further aggravates Tayo’s psychological alienation. What I think about Tayo’s frustrating conflicts is that they don’t clarify progress at any point. Tayo will struggle throughout the ceremony because I believe that people that go to war never fully recover psychologically, especially because of what Tayo believed to have seen and lived during and after the war. Because the story goes back and forth, from past to present it confuses the reader. Also, the reader has to understand that stories about people who go to war will always make us have different opinions for the simple reason that people who fought in the line of duty will not come back home well mentally recovered. This is the case with the soldier narrator who plays his part hallucinating throughout the war. The reader faces whether to believe him or his partner who is more conscious and aware of what is really going on. What is your opinion?

Accounting Test Solutions

ch13 Student 1. few liabilities ar non take in chargeual promises and whitethorn non be eyeshade nib collectible in specie. h nonp beilst imitative 2. Amounts withheld from employees in connectedness with earningsroll often name liabilities to champion-third dissociateies. straight morose 3. A guest plead produces a m geniustary responsibleness that is at rest when the mathematical fruit or service is provided. neat counterfeit 4. Long- parameter debt that is c whole(prenominal)able by the extensionor in the up feeler form should be sort out advertisement as a legitimate obligation entirely if the debt is judge to be called.True False 5. The concept of substance oer form influences the com quitmentalization of obligations expect to be refinanced. True False 6. Under IFRS, a indebtedness that is refinanced after the relaxation tag age scarce in the lead the pecuniary press outments ar issued would typically be sort out as a incum bent li aptitude. True False 7. Warranty outgo is enter along with the colligate li exponent in the domain fielding menses in which the growth chthonic(a) imprimatur is exchange. True False 8. For a deviation accident to be pass, the withdraw essential have been make originally the history system halt break off.True False 9. A companionship should accrue a pecuniary obligation for a termination contingence if it is at to the lowest degree mode ordainly viable that additions have been impaired and the add together of seeming outrage female genitalia be roughlywhat presaged. True False 10. A apocalypse wrinkle of hand is filmd for all material blemish contingencies for which the fortune of passage is clean realistic. True False 11. Under IFRS, the destinationination veri corresponding indicates a threshold of probability that is substantially lavishlyer(prenominal) than a 50/ 50 chance. True False 12.Under IFRS, if it is probable that a point obligation entrust aftermath in a succeeding(a) wages exactly there is a icon of come toly seeming essences that forget be nonrecreational, the midpoint of the place should be accrued as a spillage. True False 13. The embody of forward motional heads should be preserve as depreciates in the account point when the offers ar save by nodes. True False 14. Unlike the societal security department valuate there is no maximum wage base for the Medic ar grammatical constituent of the FICA taxation tax enhancement. True False 15. situate and federal Un use of goods and services Taxes (SUTA and FUTA) must be withheld from employees wages. True False 16. change course for apiece one express with the ramify term placing the letter designating the top term in the outer lay provided by the give voice. __ Liabilities when ac realizationed. __ __ Confirming character is apt(predicate) to egest. __ A evil adventure accrued in the numb er of__ colligate trades. __ Most common temporary financing__ ar doublement. __ __ Requires col by and byal. __ 1. short-term bring down 2. Warranty monetary obligation 3. Advances from guests 4. Secured add 5. Probable 17. Match severally dialect with the correct term placing the letter designating the dress hat term in the space provided by the phrase. 1. Accrued liabilities 2. Discount on seams delinquent 3. link account due 4. gross receipts tax account account due 5. Callable Due on demand. Contra indebtedness. A third party fiscal obligation. Accrues with passage of metre. Expenses incurred precisely non in m paying(a). ____ ____ ____ ____ ____ 18. Match distri entirelyively phrase with the correct term placing the letter designating the beat out term in the space provided by the phrase. 1. Reasonably practicable 2. Noncommitted short letters of reference point 3. Customer forces 4. stakes paid on debt 5. come on contingencies Liabilities u ntil come backed. More than contrasted but little than probably. Face aggregateity x issue forth x time. Not immortalizeed until realized. Informal borrowing savvys. ____ ____ ____ ____ ____ 19.Match from severally one phrase with the correct term placing the letter designating the best term in the space provided by the phrase. 1. Unassert claims 2. Factoring 3. Subsequent casingfuls 4. Accounting liabilities 5. strong divert __ Exceeds the domain put on tax deductioned peckers. __ __ whitethorn include items that are non heavy liabilities. __ __ Sales of receivables. __ Evaluated for recognition completely if an unfavorable__ outcome is probable. __ Occur in the watercourse course before prior yr financial__ fixments are issued. __ 20. Match distributively phrase with the correct term placing the letter designating the best term in the space provided by the phrase. . Non betbearing utterances 2. Loss contingencies 3. Committed lines of assurance 4. A ccounts payable 5. Pledging arrangements __ Use accounts receivable as collateral. __ __ lots take compensating commensupaceness. __ __ sole(prenominal) formal belief instrument is the invoice. __ __ in force(p) have-to doe with higher than verbalise delight. __ Recorded if probable and add together is known or__ pretty estimable. __ 21. Match each(prenominal) phrase with the correct term placing the letter designating the best term in the space provided by the phrase. Present honor of arouse plus present value__ of leading. __ __ ask for contingencies. __ __ ascribable with flow rate assets. _ Short-term debt to be refinanced__ with semipermanent bonds payable. __ __ Avoids regist balancen with SEC. __ 1. rate of flow liabilities 2. Usual paygrade of long liabilities 3. divine revelation seams 4. long-run liabilities 5. mercantile paper 22. express (by letter) the federal agency each of the items listed below should be inform in a equilibrise trickv as at celestial latitude 31, 2011. 1. Not describe 2. Disclosure keep tho 3. obligation 4. Liability A material gain realistic on a incoming outcome that appears__ exceedingly likely. __ A punishment appraisal that likely pull up stakes be asseverate by__ the EPA, in which case a judicable honorarium is probable. _ Unassessed penalty with a sound possibility of being__ asserted, in which case a determinable hire is probable. __ An extremely likely going away ascribable to an event that conkred__ previously and whose gist is unknown but estimable. __ 23. Match each phrase with the correct term placing the letter designating the best term in the space provided by the phrase. _ _ How present set affect the measurement_ of dependant upon(p) liabilities beneath IFRS. _ _ _ _ translation of probable down the stairs IFRS. _ _ how IFRS refers to an accrued financial obligation_ that would chiefly be referred to as_ an accrued depending on(p) going away to a lower place U.S. generally accepted accountancy principles. _ _ _ The centre IFRS would accrue precondition a range_ of equally likely outcomes. _ _ _ _ discussion of contingent gains under IFRS. _ 1. mid-point of the range 2. provision 3. more likely than non 4. contingent gains are not accrued 5. tell at present value whenever time value of money is material 24. exhibit (by letter) the way each of the items listed below should be hideed in a equilibrise tack at declination 31, 2011. 1. Current financial obligation 2. Current financial obligation __ Estimated imprimatur address. __ A material gain contingent on a proximo event that appears__ extremely likely to surpass in triple months. _ Unasserted sagacity of penalty that probably depart be 3. Not asserted, in which case there would probably be a loss in six__ scoreed months. __ 4. Unasserted assessment of penalty with a fair possibility Disclosure of being asserted, in which case there would probably be a loss in__ label scarcely 13 months. __ A determinable loss from a past event that is contingent on 5. Current a future event that appears extremely likely to occur in three__ obligation months. __ 25. Indicate (by letter) the way each of the items listed below should be inform in a brace tatter at declination 31, 2011. 26.Indicate (by letter) the way each of the items listed below should be announceed in a proportionality yellow daybookism at declination 31, 2011. 27. The most common emblem of obligation is A. B. C. D. One that comes into existence due to a loss contingency. One that must be pronounced. One that comes into existence due to a gain contingency. One to be paid in currency and for which the totality and timing are known. 28. Which of the by-line(a) is not a characteristic of a liability? A. B. C. D. It represents a probable, future sacrifice of frugal derives. It must be payable in bills. It arises from present obligations to in the buff(prenomi nal) entities.It results from past minutes or events. 29. Which of the spare-time activity is the best explanation of a sure liability? A. An obligation payable deep down one function. B. An obligation payable at heart one stratum of the sleep stable gear get wind. C. An obligation payable within one form or within the normal operating cycles/ s, whichever is longer. D. An obligation evaluate to be satisfied with electric authoritative assets or by the creation of an other(a)(prenominal) incumbent liabilities. 30. Which of the spare-time activity is not a liability? A. B. C. D. An unused line of credit. Estimated income taxes. Sales tax collected from nodes. Advances from clients. 31.Current liabilities normally are enter at their A. B. C. D. Present value. Cost. matureness amount. Expected value. 32. Current liabilities are normally go ined at the amount expected to be paid instead than at their present value. This practice scum bag be fend fored by gener ally accepted accounting principles concord to the concept of A. B. C. D. Matching. Consistency. Materiality. Conservatism. 33. The key accounting considerations relating to accounts payable are A. Determining their existence and ensuring that they are volumeed in the take into account accounting cessation. B. Determining their present value and ensuring that they are record in the charm accounting period.C. Determining their existence and determining the correct amount. D. Determining the present value of the principal and the amount of the enliven. 34. Classifying liabilities as either reliable or long-run helps creditors assess A. B. C. D. Profitability. The telling risk of a firms liabilities. The degree of a firms liabilities. The amount of a firms liabilities. 35. When money is get holdd from nodes in the form of a refundable deposit, the cash account is adjoind with a correspond increase in A. B. C. D. A current liability. gross. Shareholders equity. Paid-in c apital. 36.A push away on a non disport-bearing abide by payable is classified in the repose sheet as A. B. C. D. An asset. A segment of shareholders equity. A contingent liability. A contra liability. 37. The rate of participation printed on the face of a honour payable is called the A. B. C. D. Yield rate. stiff rate. Market rate. Stated rate. 38. The rate of divert that genuinely is incurred on a pull down payable is called the A. B. C. D. Face rate. Contract rate. Effective rate. Stated rate. 39. On October 31, 2011, Simeon Builders borrowed $16 one jillion jillion gazillion cash and issued a 7-month, non pursualbearing pla post-horse.The bring was make by Star Finance Co. whose stated usher out rate is 8%. Skys efficacious busy rate on this give is A. B. C. D. More than the stated disregard rate of 8%. Less than the stated disregard rate of 8%. Equal to the stated discount rate of 8%. mis think to the stated discount rate of 8%. 40. Janes Donut Co. borrow ed $ two hundred,000 on January 1, 2011, and signed a two- grade note bearing concern at 12%. Interest is payable in rise at adulthood on January 1, 2013. In connection with this note, Janes should stem touch disbursal at celestial latitude 31, 2011, in the amount of A. B. C. D. $0. $24,000. 48,000. $50,880. 41. What is the in effect(p) recreate rate (rounded) on a 3-month, noninterest-bearing note with a stated rate of 12% and a matureness value of $200,000? A. B. C. D. 12. 4%. 12. 0 %. 11. 5%. 3. 0%. 42. On September 1, 2011, Hiker Shoes issued a $100,000, 8-month, noninterest-bearing note. The loan was do by molybdenum Commercial camber whose stated discount rate is 9%. Hikers effective interest rate on this loan (rounded) is A. B. C. D. 9. 0%. 9. 5%. 9. 6%. 9. 7%. 43. oecumenical Travel Inc. borrowed $500,000 on November 1, 2011, and signed a 12-month note bearing interest at 6%.Interest is payable in full at maturity on October 31, 2012. In connection with this note , Universal Travel Inc. should treat interest payable at declination 31, 2011, in the amount of A. B. C. D. $8,000. $30,000. $5,000. $25,000. 44. Knique Shoes issued a $100,000, 8-month, noninterest-bearing note. The loan was make by aid Commercial Bank whose stated discount rate is 9%. The effective interest rate on this loan (rounded) is A. B. C. D. 9. 28% 9. 49% 9. 50% 9. 57% 45. okay Oil Corp. paid interest of $785,000 during 2011, and the interest payable account decreased by $125,000.What was interest expense for the course of instruction? A. B. C. D. $890,000. $660,000. $555,000. $785,000. 46. On June 1, 2011, Dirty Harry Co. borrowed cash by issuing a 6-month noninterest-bearing note with a maturity value of $500,000 and a discount rate of 6%. What is the give birthing value of the note as of September 30, 2011? A. B. C. D. $525,000. $ccc,000. $495,000. $475,000. 47. At times, businesses enquire advance payments from customers that go forth be utilise to the obtai n price when goods are delivered or services provided. These customer advances represent A. B. C. D. Liabilities until the product or service is provided.A component of shareholders equity. Long-term assets until the product or service is provided. Revenue upon receipt of the advance payment. 48. M Corp. has an employee benefit plan for stipendiary absences that gives employees 15 paid pass geezerhood. Vacation eld can be carried over indefinitely. Employees can elect to receive payment in blank space of holiday days. At celestial latitude 31, 2011, Ms unadjusted equipoise of liability for compensated absences was $30,000. M estimated that there were 200 vacation days ready(prenominal) at celestial latitude 31, 2011. Ms employees clear an average of $150 per day.In its celestial latitude 31, 2011, balance sheet, what amount of liability for compensated absences is M required to business relationship? A. B. C. D. $0. $30,000. $225,000. $450,000. 49. Which of the adjacent mainly is associated with accounts payable? A. B. C. D. extract A pickaxe B Option C Option D 50. Lake Co. receives nonrefundable advance payments with special orders for containers constructed to customer specifications. Related training for 2011 is as follows ($ in twitinals) What amount should Lake brood as a current liability for advances from customers in its Dec. 31, 2011, balance sheet? A. B. C. D. $0. $80. $125. $170. 51. either of the following but one represent collections for third parties. Which one of the following is not a collection for a third party? A. B. C. D. Sales tax payable. Customer deposits. Employee insurance deductions. Social security taxes deductions. 52. When a deposit on returnable containers is forfeit, the firm holding the deposit allow pay off A. B. C. D. A decrease in approach of goods change. An increase in current liabilities. An increase in accounts receivable. An increase in tax tax tax income. 53. B Corp. has an employee benefit p lan for compensated absences that gives employees 10 paid vacation days and 10 paid wild days.Both vacation and sick days can be carried over indefinitely. Employees can elect to receive payment in lieu of vacation days however, no payment is condition for sick days not interpreted. At declination 31, 2011, Bs unadjusted balance of liability for compensated absences was $42,000. B estimated that there were 300 vacation days and 150 sick days open at celestial latitude 31, 2011. Bs employees earn an average of $200 per day. In its celestial latitude 31, 2011, balance sheet, what amount of liability for compensated absences is B required to field? A. B. C. D. $60,000. $84,000. $90,000. 144,000. 54. On January 1, 2011, G deal hold to grant its employees two weeks vacation each year, with the stipulation that vacations earned each year can be taken the following year. For the year stop celestial latitude 31, 2011, Gs employees each earned an average of $800 per week. 500 vacatio n weeks earned in 2011 were not taken during 2011. Wage rates for employees rose by an average of 5 percent by the time vacations actually were taken in 2012. What is the amount of Gs 2012 wages expense related to 2011 vacation time? A. B. C. D. $0 $20,000 $400,000 $420,000 55.Revenue associated with generate card gross gross should be accepted A. When the plunder card is sell. B. No later than the coating day of the operating period in which the pose card is delivered to the customer. C. When the probability of afford card redemption is viewed as remote. D. Under no circumstances, as gift tease are not themselves a delivered product, but instead a change technique. 56. All else equal, a large increase in honorary tax revenue in the current period would be expected to produce what effect on revenue in a future period? A. queen-size increase, because unearned revenue becomes revenue when revenue is earned. B.Large decrease, because unearned revenue implies that less revenue has been earned, which reduces future revenue. C. No effect, because unearned revenue is a liability, so payment leave alone use assets rather than providing revenue. D. Large decrease, because unearned revenue indicates collection problems that entrust reduce net revenues in future periods. 57. Peterson Photoshop exchange $1000 of gift cards on a special progress on October 15, 2011, and sell $1500 of gift cards on another special promotion on November 15, 2011. Of the cards exchange in October, $100 were deliver in October, $250 in November, and $300 in declination.Of the cards sold in November, $150 were redeemed in November and $350 were redeemed in declination. Peterson views the probability of redemption of a gift card as remote if the card has not been redeemed within two months. At 12/31/2011, Peterson would show an unearned revenue account for their gift cards with a balance of A. B. C. D. $0. $1000. $1350. $1500. 58. When a product or service is delivered f or which a customer advance has been previously real, the arrogate ledger foundation includes A. B. C. D. A debit to a revenue and a credit to a liability account. A debit to a evenue and a credit to an asset account. A debit to an asset and a credit to a revenue account. A debit to a liability and a credit to a revenue account. 59. Clarks chemic family stock customer deposits on returnable containers in the amount of $100,000 during 2011. Twelve percent of the containers were not returned. The deposits are found on the container cost marked up 20%. What is cost of goods sold sexual relation to this forfeiture? A. B. C. D. $0. $2,000. $10,000. $14,400. 60. In May of 2011, Raymond Financial Services became have-to doe with in a penalty take exception with the EPA.At celestial latitude 31, 2011, the environmental attorney for Raymond indicated that an unfavorable outcome to the dispute was probable. The additional penalties were estimated to be $770,000 but could be as high a s $1,170,000. After the closing, but before the 2011 financial statements were issued, Raymond accepted an EPA resoluteness offer of $900,000. Raymond should have reported an accrued liability on its celestial latitude 31, 2011, balance sheet of A. B. C. D. $770,000. $900,000. $970,000. $1,170,000. 61. Slotnick Chemical received customer deposits on returnable containers in the amount of $300,000 during 2011.Fifteen percent of the containers were not returned. The deposits are based on the container cost marked up 20%. How much profit did Slotnick realize on the forfeited deposits? A. B. C. D. $0. $7,500. $9,000. $45,000. 62. Which of the following is not a current liability? A. B. C. D. Accounts payable. A note payable due in 2 geezerhood. Accrued interest payable. Sales tax payable. 63. Short-term obligations can be reported as long liabilities if A. B. C. D. The firm has a semipermanent line of credit. The firm has doubtful plans to issue long-term bonds. The firm intends to and has the ability to refinance as long-term.The firm has the ability to refinance on a long-term rear. 64. Of the following, which typically would not be classified as a current liability? A. B. C. D. Estimated liability from cash rebate class. A long-term note payable maturing within the coming year. Rent revenue received in advance. A six-month edge loan to be paid with the proceeds from the sale of common stock. 65. Large, highly rated firms both(prenominal)(prenominal)times trade in moneymaking(prenominal) paper A. B. C. D. To borrow coin at a lower rate than by means of a intrust. To earn a profit on the paper. To avoid paperwork. Because the interest rate is locked in by the national Reserve Board. 6. Which of the following situations would not require that long-term liabilities be reported as current liabilities on a classified balance sheet? A. B. C. D. The long-term debt is callable by the creditor. The creditor has the right to demand payment due to a growu al violation. The long-term debt matures within the upcoming year. All of the preceding(prenominal) require the current classification. 67. A long-term liability should be reported as a current liability in a classified balance sheet if the long-term debt A. B. C. D. is callable by the creditor. is secured by adequate collateral. ill be refinanced with stock. imparting be refinanced with debt. 68. On December 31, 2011, L, Inc. had a $1,500,000 note payable outstanding, due July 31, 2012. L borrowed the money to finance bodily structure of a youthful plant. L planned to refinance the note by issuing long-term bonds. Because L temporarily had extra cash, it prepaid $500,000 of the note on January 23, 2012. In February 2012, L completed a $3,000,000 bond go. L go away use the bond religious offering proceeds to repay the note payable at its maturity and to pay construction costs during 2012. On attest 13, 2012, L issued its 2011 financial statements.What amount of the note pa yable should L include in the current liabilities section of its December 31, 2011, balance sheet? A. B. C. D. $0 $500,000 $1,000,000 $1,500,000 69. Liabilities payable within the coming year are classified as long-term liabilities if refinancing is completed before date of outlet of the financial statements under A. B. C. D. US generally accepted accounting principles. IFRS. Either U. S. GAAP and IFRS. Neither U. S. GAAP and IFRS. 70. Kline familiarity refinanced current debt as long-term debt on January 5, 2012. Klines monetary year ended on December 31, 2011, and its financial statements get out be issued sometime in early(a) display, 2012.Under IFRS, how would Kline classify the debt on its December 31, 2011 balance sheet? A. In the mezzanine among current and non-current liabilities. B. Kline would not classify the debt as current or noncurrent, but rather would write a divine revelation note explaining the circumstances. C. As a noncurrent liability. D. As a current lia bility. 71. dissever bon ton, a building materials supplier, has $18,000,000 of notes payable due April 12, 2012. At December 31, 2011, Branch signed an agreement with First Bank to borrow up to $18,000,000 to refinance the notes on a long-term basis.The agreement specified that borrowings would not exceed 75% of the value of the collateral that Branch provided. At the date of issue of the December 31, 2011, financial statements, the value of Branchs collateral was $20,000,000. On its December 31, 2011, balance sheet, Branch should classify the notes as follows A. B. C. D. $15,000,000 long-term and $3,000,000 current liabilities. $4,500,000 short-term and $13,500,000 current liabilities. $18,000,000 of current liabilities. $18,000,000 of long-term liabilities. 72. otherwise things being equal, most managers would prefer to report liabilities as noncurrent rather than current.The logical system behind this preference is that the long-term classification permits the connection to report A. B. C. D. Higher running(a)(a) capital and a higher stocktaking turnover. Lower working capital and a higher current ratio. Higher working capital and a higher current ratio. Higher working capital and a lower debt to equity ratio. 73. Footnote divine revelation is required for material potential losings when the loss is at least sensibly realizable A. B. C. D. Only if the amount is known. Only if the amount is known or moderately estimable. Unless the amount is not reasonably estimable. heretofore if the amount is not reasonably estimable. 4. Gain contingencies usually are know in a comp alls income statement when A. B. C. D. Realized. The amount can be reasonably estimated. The gain is reasonably possible and the amount can be reasonable estimated. The gain is probable and the amount can be reasonably estimated. 75. A comp some(prenominal) should accrue a loss contingency only if the likelihood that a liability has been incurred is A. B. C. D. More likely than n ot and the amount of the loss is known. At least reasonably possible and the amount of the loss is known. At least reasonably possible and the amount of the loss can be reasonably estimated.Probable and the amount of the loss can be reasonably estimated. 76. A contingent loss should be reported in a write to the financial statements rather than being accrued if A. B. C. D. The likelihood of a loss is remote. The incurrence of a loss is reasonably possible. The incurrence of a loss is more likely than not. The likelihood of a loss is probable. 77. Which of the following is a contingency that should be accrued? A. B. C. D. The comp both is being sued and a loss is reasonably possible and reasonably estimable. The troupe deducts carriage insurance premiums from employees paychecks.The play along offers a two-year indorsement and the expenses can be reasonably estimated. It is probable that the troupe ordain receive $100,000 in settlement of a pillow slip. 78. A loss contingency s hould be accrued in a companys financial statements only if the likelihood that a liability has been incurred is A. B. C. D. at least remotely possible and the amount of the loss is known. reasonably possible and the amount of the loss is known. reasonably possible and the amount of the loss can be reasonably estimated. probable and the amount of the loss can be reasonably estimated. 79.Paul Company issues a product recall due to an apparently pre-existing and material brand discovered after the end of its fiscal year. Financial statements have not yet been issued. The action required of Paul Company for this reasonably estimable contingency for the year just ended is A. B. C. D. To disc hurt it in a walker. To accrue a long-term liability. To accrue the liability and explain it in a footnote. To do nothing relative to the contingency. 80. Accounting for costs of incentive programs for customer purchases A. B. C. D. Requires probability estimation. Follows the coordinated princip le.Is a loss contingency situation. All of the supra are correct. 81. Providing a monetary rebate program for purchasing a product A. B. C. D. Is accounted for similarly to product warranties. Creates an expense for the seller in the period of sale. Creates a contingent liability for the seller at the time of sale. All of the preceding(prenominal) are correct. 82. The main disparity betwixt accounting for rebate and cash discount coupons is A. B. C. D. The latter(prenominal) is not treat as an expense. Only the former creates a contingent liability when issued. The expense for the latter is usually deferred until redemption of the coupon.There are no significant differences in accounting between the two. 83. Which of the following entail essentially the same accounting treatment? A. B. C. D. Coupons for cash rebates and coupons for other premiums Cents-off coupons and coupons for other premiums Cents-off coupons and coupons for cash rebates All of the preceding(prenominal) ar e correct. 84. Blue Co. can estimate the amount of loss that go forth occur if a outside(prenominal) government expropriates some of the companys assets in that country. If the likelihood of expropriation is remote, a loss contingency should be A. B. C. D. break but not accrued as a liability. bring out and accrued as a liability.Accrued as liability but not dampd. Neither accrued as a liability nor disclosed. 85. Orange Co. can estimate the amount of loss that forget occur if a foreign government expropriates some of the companys asset in that country. If expropriation is reasonably possible, a loss contingency should be A. B. C. D. Disclosed but not accrued as a liability. Disclosed and accrued as a liability. Accrued as liability but not disclosed. Neither accrued as a liability nor disclosed. 86. bolshy Co. can estimate the amount of loss that will occur if a foreign government expropriates some of the companys assets in that country.If expropriation is probable, a loss c ontingency should be A. B. C. D. Disclosed but not accrued as a liability. Disclosed and accrued as a liability. Accrued as liability but not disclosed. Neither accrued as a liability nor disclosed. 87. Z Co. filed suit against W, Inc. in 2011 seeking restitution for patent infringement. At December 31, 2011, heavy counsel for Z believed that it was probable that Z would be successful against W for an estimated amount in the range of $30 billion to $60 one thousand gazillion, with each amount in that range considered equally likely.Z was awarded $40 gazillion in April 2012. Z should report this award in its 2011 financial statements, issued in March, 2012 as A. A receivable and unearned revenue of $40 one thousand thousand. B. A receivable and revenue of $40 one thousand gazillion. C. A disclosure of a gain contingency of $40 one cardinal million million. D. A disclosure of a gain contingency of an undetermined amount in the range of $30 million to $60 million. 88. When a material gain contingency is probable and the amount of gain can be reasonably estimated, the gain should be A. B. C. D. account in the income statement and disclosed.Offset against shareholders equity. Disclosed, but not accepted in the income statement. Neither acknowledge in the income statement nor disclosed. 89. Which of the following is a contingency that would most likely require aggregation? A. B. C. D. Potential claims on drawn-out warranties. Customer premium offers. Potential liability on a product where no(prenominal) have yet been sold. Sales tax payable. 90. The cost of customer premium offers should be charged to expense A. B. C. D. When the related product is sold. When the premium offer expires.Over the life cycle of the product to which the premium relates. When the premiums are claimed. 91. The accounting concept that requires recognition of a liability for customer premium offers is A. B. C. D. Periodicity. Conservatism. Historical cost. The matching princ iple. 92. Accounting for costs of incentive programs for patronage customer purchases involves A. B. C. D. Recording an expense and a liability each period. Recording a liability and a reduction of revenue each period. Recording an expense and an asset reduction each period. Recording an expense and revenue each period. 93.A customer of RoughEdge Sharpeners alleges that RoughEdges refreshful razor sharpener had a defect that resulted in serious injury to the customer. RoughEdge believes the customer has a 51% chance of winning the case, and that if the customer wins the case, there is a range of losings of between $1,000,000 and $3,000,000 in which any spell is equally likely to occur. Under U. S. GAAP, RoughEdge should accrue a liability in the amount of A. B. C. D. $0. $1,000,000. $2,000,000. $3,000,000. 94. A customer of shave Sharpeners alleges that Razors bare-assed razor sharpener had a defect that resulted in serious injury to the customer.Razor believes the customer has a 51% chance of winning the case, and that if the customer wins the case, there is a range of losings of between $1,000,000 and $3,000,000 in which any number is equally likely to occur. Under IFRS, Razor should accrue a liability in the amount of A. B. C. D. $0. $1,000,000. $2,000,000. $3,000,000. 95. Volt Electronics sells equipment that includes a three-year warrant. Repairs under the warrantee are performed by an self-supporting service company under contract with Volt. base on prior experience, guaranty costs are estimated to be $25 per item sold. Volt should fleck these sanction costs A. B. C. D.When the equipment is sold. When the repairs are performed. When payments are made to the service firm. Evenly over the life of the countenance. 96. Funzy cereal grass includes one coupon in each package of Wheatos that it sells and offers a wreak car in exchange for $1. 00 and 3 coupons. The cars cost Funzy $1. 50 each. Experience indicates that 40% of the coupons eventually will be redeemed. During the fit month of 2011, the first month of the offer, Funzy sold 12 million boxes of Wheatos and 2. 4 million of the coupons were redeemed. What amount should Funzy report as a promotional expense for coupons on its December 31, 2011, income statement?A. B. C. D. $0. $400,000. $800,000. $1,200,000. 97. original Cook Cereal includes one coupon in each package of Granola that it sells and offers a puzzle in exchange for $2. 00 and 3 coupons. The puzzles cost professional Cook $3. 50 each. Experience indicates that 20% of the coupons eventually will be redeemed. During the give-up the ghost month of 2011, the first month of the offer, Captain Cook sold 6 million boxes of Granola and 900,000 of the coupons were redeemed. What amount should Captain Cook report as a liability for coupons on its December 31, 2011, balance sheet? A. B. C. D. $0. $150,000. 300,000. $450,000. 98. At the beginning of 2011, non such quite a little began offering a 2-year warranty on its products. The warranty program was expected to cost Angel 4% of net gross sales. Net sales made under warranty in 2011 were $180 million. Fifteen percent of the units sold were returned in 2011 and repaired or re primed(p) at a cost of $5. 3 million. The amount of warranty expense on Angels 2011 income statement is A. B. C. D. $5. 3 million. $7. 2 million. $10. 6 million. $27. 0 million. 99. During 2011, high-minded Leather Goods sold 800,000 reversible hip-hops under a new sales promotional program.Each belt carried one coupon, which entitles the customer to a $5. 00 cash rebate. tremendous estimates that 70% of the coupons will be redeemed, even though only 350,000 coupons had been neat during 2011. At December 31, 2011, Deluxe should report a liability for darned coupons of A. B. C. D. $560,000. $1,050,000. $1,225,000. $1,750,000. In 2011, Holyoak Inc. offers a $20 cash rebate coupon to customers who purchased one of its new line of products. Holyoak sold 10,000 of these products during the year. By year end of 2011, 7,600 of the rebates had been claimed, and 7,100 had been paid.Holyoaks historical experience with such rebates indicates that 85% of customers claim the rebates. 100. What is the expense that Holyoak should report for its promotional rebates in its 2011 income statement? A. B. C. D. $142,000 $152,000 $170,000 $200,000 101. What is the rebate promotion liability that Holyoak should report in its December 31, 2011 balance sheet? A. B. C. D. $20,000 $28,000 $18,000 no(prenominal) of the above is correct. 102. In the current year, Hanna Company reported warranty expense of $190,000 and the warranty liability account increased by $20,000. What were warranty expenditures during the year?A. B. C. D. $190,000. $170,000. $210,000. $0. 103. Panther Co. had a warranty liability of $350,000 at the beginning of 2011, and $310,000 at end of 2011. Warranty expense is based on 4% of sales, which were $50 million for the year. What were the war ranty expenditures for 2011? A. B. C. D. $0. $1,960,000. $2,000,000. $2,040,000. 104. Carpenter Inc. had a balance of $80,000 in its warranty liability account as of December 31, 2010. In 2011, Carpenters warranty expenditures were $445,000. Its warranty expense is reason as 1% of sales. Sales in 2011 were $40 million.What was the balance in the warranty liability account as of December 31, 2011? A. B. C. D. $35,000. $425,000. $125,000. $480,000. General Product Inc. shipped 100 million coupons in products it sold in 2011. The coupons are redeemable for thirty cents each. General anticipates that 70% of the coupons will be redeemed. The coupons expire on December 31, 2012. There were 45 million coupons redeemed in 2011, and 30 million redeemed in 2012. 105. What was Generals coupon liability as of December 31, 2011? A. B. C. D. $7. 5 million. $13. 5 million. $16. 5 million. $21. 0 million. 106.What was Generals coupon promotion expense in 2011? A. B. C. D. $30. 0 million. $21. 0 mi llion. $13. 5 million. $7. 5 million. 107. What was Generals coupon promotional expense in 2012? A. B. C. D. Zero, since all the expense should be reflected in 2011. $1. 5 million. $7. 5 million. $9. 0 million. 108. During the year, L Leather Goods sold 1,000,000 reversible belts under a new sales promotional program. Each belt carried one coupon, which entitles the customer to a $4. 00 cash rebate. L estimates that 70% of the coupons will be redeemed, even though only 500,000 coupons had been processed during the year.At December 31, L should report a liability for unredeemed coupons of A. B. C. D. $700,000 $800,000 $1,000,000 $2,800,000 109. Which of the following whitethorn create employer liabilities in connection with their payrolls? A. B. C. D. Employee withholding tax taxes Employee voluntary deductions Employee fringe benefits All of the above are correct. 110. Barbara Muller Services (BMS) pays its employees monthly. The payroll selective information listed below is for Ja nuary, 2011, the first month of BMSs fiscal year. The daybook compliance to record payroll for the January 2011 pay period will include a debit to payroll tax expense of A.B. C. D. $6,120 $4,960 $11,080 $57,880 111. Ontario Resources, a inherent energy supplier, borrowed $80 million cash on November 1, 2011, to fund a geological survey. The loan was made by Quebec Banque under a short-term credit line. Ontario Resources issued a 9-month, 12% promissory note with interest payable at maturity. Ontario Resources fiscal period is the calendar year. require (1. ) train the daybook admittance for the issue of the note by Ontario Resources. (2. ) uprise the get adjusting entry for the note by Ontario Resources on December 31, 2011. betoken calculations. (3. discipline the diary entry for the payment of the note at maturity. charge calculations. 112. On September 1, 2011, newt Entertainment borrowed $24 million cash to fund a new Fun Park. The loan was made by Nevada Bank und er a noncommitted short-term line of credit arrangement. Triton issued a 9month, 12% promissory note. Interest was payable at maturity. Tritons fiscal period is the calendar year. unavoidable 1. bring up the ledger entry for the issuance of the note by Triton. 2. contrive the provide adjusting entry for the note by Triton on December 31, 2011. 3. set up the diary entry for the payment of the note at maturity. 113.On May 1, Lectric Industries issued 9-month notes in the amount of $60 million. Interest is payable at maturity. ask arrange the amount of interest expense that should be save in a year-end adjusting entry under each of the following sovereign assumptions 114. Grossman Products began operations in 2011. The following selected minutes occurred from September 2011 by dint of March 2012. Grossmans fiscal year ends on December 31. 2011 (a. ) On September 5, Grossman opened a checking account and negotiated a short-term line of credit of up to $10,000,000 at 10% int erest. The company is not required to pay any commitment fees. b. ) On October 1, Grossman borrowed $8,000,000 cash and issued a 5-month promissory note with 10% interest payable at maturity. (c. ) Grossman received $3,000 of refundable deposits in December for reusable containers. (d. ) For the September through December period, sales totaled $5,000,000. The state sales tax rate is 4% and 75% of sales are subject to sales tax. (e. ) Grossman recorded accrued interest. 2012 (f. ) Grossman paid the promissory note on the March 1 due date. (g. ) Half of the fund containers are returned in March, with the other one-half expected to be returned over the succeeding(prenominal) 6 months. involve 1.Prepare the get diary entries for the 2011 proceeding. 2. Prepare the liability section of the balance sheet at December 31, 2011, based on the data supplied. 3. Prepare the countenance diary entries for the 2012 transactions. 115. Bencorp issues a $90,000, 6-month, noninterest-bearing no te which the bank discounted at a 10% discount rate. Required (1. ) Prepare the appropriate journal entry to record the issuance of the note. (2. ) stop the effective interest rate. 116. On November 1, 2011, a $216,000, 9-month, noninterest-bearing note is issued at a 10% discount rate. Required (1. Prepare the appropriate journal entry to record the issuance of the note. (2. ) Determine the effective interest rate. (3. ) Prepare the appropriate journal entry on December 31, 2011, to record interest on the note for the 2011 financial statements. (4. ) Prepare the appropriate journal entry(s) on July 31, 2012, to record interest and the payment of the note. 117. On November 1, 2011, Ziegler Products issued a $200,000, 9-month, noninterest-bearing note to the bank. Interest was discounted at a 12% discount rate. Required (1. ) Prepare the appropriate journal entry by Ziegler to record the issuance of the note. 2. ) Determine the effective interest rate. (3. ) Suppose the note had bee n unified as a 12% note with interest and principal payable at maturity. Prepare the appropriate journal entry to record the issuance of the note by Ziegler. (4. ) Prepare the appropriate journal entry on December 31, 2011, to accrue interest expense on the note depict in 3 for the 2011 financial statements. 118. On October 1, 2011, family line Builders Company issued to Carlton Bank a $600,000, 8-month, noninterestbearing note. Interest was discounted by the bank at a 12% discount rate. Required 1.Prepare the appropriate journal entry by radical Builders to record the issuance of the note. 2. Determine the effective interest rate. 3. Suppose the note had been structured as a 12% note with interest and principal payable at maturity. Prepare the appropriate journal entry to record the issuance of the note by Home Builders. 4. Prepare the appropriate journal entry on December 31, 2011, to accrue interest expense on the note described in 3 for the 2011 financial statements. 119. Th e following selected transactions relate to liabilities of roseate Dish Corporation. Roses fiscal year ends on December 31.Required Prepare the appropriate journal entries through the maturity of each liability. 2011 Feb. 3 Negotiated a revolving credit agreement with flash Bank which can be renew annually upon bank approval. The amount available under the line of credit is $30,000,000 at the banks kick rate. April 1 Arranged a 3-month bank loan of $12 million with chip Bank under the line of credit agreement. Interest at the prime rate of 8% was payable at maturity. July 1 Paid the 8% note at maturity. Nov. 1 Supported by the credit line, issued $20 million of commercial paper on a nine-month note.Interest was discounted at issuance at a 6% discount rate. Dec. 31 Recorded any necessary adjusting entry(s). 2012 Aug. 1 Paid the commercial paper at maturity. 120. Stern Corporation borrowed $10 million cash on September 1, 2011, to provide additional working capital for the years production. Stern issued a 6-month, 10% promissory note to Second State Bank. Interest on the note is payable at maturity. Each firm uses the calendar year as the fiscal year. Required 1. Prepare all journal entries from issuance to maturity for Stern Corporation. 2. Prepare all journal entries from issuance to maturity for Second State Bank. 21. Hot Springs Marine borrowed $20 million cash on December 1, 2011, to provide working capital for year-end inventory. Hot Springs Marine issued a 4-month, 9% promissory note to Third Bank under a prearranged short-term line of credit. Interest on the note was payable at maturity. Each firms fiscal period is the calendar year. Required 1. Prepare the journal entries to record (a) the issuance of the note by Hot Springs Marine and (b) Third Banks receivable on December 1, 2011. 2. Prepare the journal entries by both firms to record all subsequent events related to the note through March 31, 2012. 3.Suppose the face amount of the note was adjus ted to include interest (a noninterest-bearing note) and 9% is the banks stated discount rate. Prepare the journal entries to record the issuance of the noninterestbearing note by Hot Springs Marine on December 1, 2011. What would be the effective interest rate? 122. On June 30, 2011, Chu Industries issued 9-month notes in the amount of $700,000. seize on that interest is payable at maturity in the following three supreme cases Required Determine the amount of interest expense that should be accrued in a year-end adjusting entry under each assumption 23. The following selected transactions relate to liabilities of cabbage Glass Corporation (Chicago) for 2011. Chicagos fiscal year ends on December 31. (1. ) On January 15, Chicago received $7,000 from heat content Construction toward the purchase of $66,000 of plate tripe to be delivered on February 6. (2. ) On February 3, Chicago received $6,700 of refundable deposits relating to containers used to transport scratch components . (3. ) On February 6, Chicago delivered the plate deoxyephedrine to Henry Construction and received the balance of the purchase price. (4. ) First quarter credit sales totaled $700,000.The state sales tax rate is 4% and the local anesthetic sales tax rate is 2%. Required Prepare journal entries for the above transactions. 124. In its 2011 annual report to shareholders, Ank-Morpork propagation Inc. include the following disclosure revenue enhancement RECOGNITION Advertising revenue is accept when advertisements are published, broadcast or when placed on the Companys Web sites, net of victuals for estimated rebates, credit and rate adjustments and discounts. Circulation revenue includes genius copy and home-delivery subscription revenue. Single copy revenue is recognized based on date of publication, net of provisions for related returns.Proceeds from home-delivery subscriptions and related costs, principally agency commissions, are deferred at the time of sale and are recogn ized in earnings on a pro rata basis over the hurt of the subscriptions. Other revenue is recognized when the related service or product has been delivered. Also, the following information on its current liabilities was included in its comparative balance sheets Required Assuming that Ank-Morpork Times Inc. collected $440,000,000 in cash for home delivery subscriptions during fiscal year 2011, what amount of revenue did it recognize during 2011 from this source?Show the applicable T-account information to support your answer. 125. MullerB Companys employees earn vacation time at the rate of 1 time of day per 40-hour work period. The vacation pay vests immediately, signification an employee is entitled to the pay even if employment terminates. During 2011, total wages paid to employees equaled $808,000, including $8,000 for vacations actually taken in 2011, but not including vacations related to 2011 that will be taken in 2012. All vacations earned before 2011 were taken before January 1, 2011. No accrual entries have been made for the vacations.Required Prepare the appropriate adjusting entry for vacations earned but not taken in 2011. 126. The following facts relate to gift cards sold by Sunbru Coffee Company during 2011. Sunbrus fiscal year ends on December 31. (a. ) In October, 2011 sold $3,000 of gift cards, and redeemed $500 of those gift cards. (b. ) In November, 2011, sold $4,000 of gift cards, and redeemed $1,400 of October gift cards and $700 of November gift cards. (c. ) In December, 2011, sold $3,000 of gift cards, and redeemed $200 of October gift cards, $2,000 of November gift cards, and $400 of December gift cards. (d. Sunbru views a gift card to be impoverished (with a remote probability of redemption) two months after the end of the month in which it is sold. Thus, an unredeemed gift card sold at any time during July would be viewed as broken as of September 30. Required 1. Prepare all journal entries appropriate to be recorded only durin g the month of December, 2011 relevant to gift card sales, gift card redemptions, and gift card breakage. 2. Determine the balance of the unearned revenue liability to be reported in the December 31, 2011, balance sheet. Show the relevant T-account information to support your answer. 127.Diversified Industries sells perishable electronic products. Some must be shipped in reusable containers. Customers pay a deposit for each container. The deposit is equal to the containers cost. Customers receive a refund when the container is returned. During 2011, deposits collected on containers shipped were $700,000. Deposits are forfeited if containers are not returned in 18 months. Containers held by customers on January 1, 2011, were $330,000. During 2011, $410,000 was refunded and deposits of $25,000 were forfeited. Required 1. Prepare the appropriate journal entries for the deposits received and returned during 2011. . Determine the liability for refundable deposits to be reported in the De cember 31, 2011, balance sheet. 128. At December 31, 2011, Cordova Leathers liabilities include the following 1. $15 million of noncallable 9% notes were issued for $15 million on August 31, 1992. The notes mature on July 31, 2012. comfortable cash is expected to be available to retire the notes at maturity. 2. $30 million of 8% notes were issued for $30 million on May 31, 2007. The notes mature on May 31, 2017, but investors have the preference of traffic (demanding payment on) the notes on June 30, 2012.However, the call option is not expected to be exercised, presumptuousness prevailing market conditions. 3. $18 million of 10% notes are due on March 31, 2013. A debt covenant requires Cordova to adjudge current assets at least equal to 150% of its current liabilities. On December 31, 2011, Cordova is in violation of this covenant. Cordova obtained a waiver from Village Bank until June 2012, having convinced the bank that the companys normal 2 to 1 ratio of current assets to current liabilities will be reestablished during the first half of 2012.Required For each of the three liabilities, indicate the portion of the debt that can be excluded from classification as a current liability (that is, reported as a noncurrent liability). Explain. 129. In its 2011 annual report to shareholders, call up Airlines Inc. presented the following balance sheet information about its liabilities In addition, Border presented the following among its footnote disclosures Maturities of long-term debt (including drop fund requirements) for the next five geezerhood are 2012 $421 million 2013 $212 million 2014 $273 million 2015 $1. 0 billion 2016 $777 million.Required Consider the appropriate classification of these long-term debt obligations. Assuming no more long-term debt will be issued, what are the implications of the information above for Borders fluidness and solvency risk in 2011 and the following years? 130. Mozart Music Co. began operations in December of 20 11. The company sold gift certificates during December in versatile amounts totaling $1,600. The gift certificates are redeemable for merchandise within 3 years of the purchase date. However, experience within the industry predicts that 90% of gift certificates will be redeemed within one year.Certificates totaling $500 were presented for redemption during 2011 as part of merchandise purchases having a total retail price of $750. Required (1. ) Determine the liability for gift certificates to be reported in the December 31, 2011, balance sheet. (2. ) What is the appropriate classification (current or noncurrent) of the liabilities at December 31, 2011? Show calculations. In its 2011 annual report to shareholders, the Goodday Chemical Company included the following footnote excerpts on CONTINGENCIES in its annual report to shareholders At December 31, 2011, Goodday had recorded liabilities aggregating $66. million for anticipated costs related to various environmental matters, prima rily the restitution of many waste disposal sites and authentic properties sold by Goodday. These costs include well-grounded and consulting fees, site studies, the design and implementation of remediation plans, post-remediation monitoring and related activities and will be paid over several years. The amount of Gooddays ultimate liability in view of these matters may be affected by several un definiteties, primarily the ultimate cost of required remediation and the extent to which other responsible parties contribute.At December 31, 2011, Goodday had recorded liabilities aggregating $218. 7 million for potential product liability and other accomplished wrong claims, including related legal fees expected to be incurred, presently asserted against Goodday. The amount recorded was determined on the basis of an assessment of potential liability using an analysis of available information with repute to pending claims, historical experience and, where available, current trends.G oodday is a suspect in numerous causes involving at December 31, 2011, somewhat 63,000 claimants alleging various asbestos related personal injuries purported to result from exposure to asbestos in certain pencil eraser coated products manufactured by Goodday in the past or in certain Goodday facilities. Typically, these causal agencys have been brought against multiple defendants in state and Federal courts. In the past, Goodday has disposed of almost 22,000 cases by fend for and obtaining the dismissal thus or by entering into a settlement.Goodday has policies and coverage-in-place agreements with certain of its insurance carriers that cover a substantial portion of estimated indemnity payments and legal fees in respect of the pending claims. At December 31, 2011, Goodday has recorded an asset in the amount it expects to collect under the policies and coverage-in-place agreements with certain carriers related to its estimated asbestos liability. Goodday has also commenced discussions with certain of its excess coverage insurance carriers to establish arrangements in respect of their policies.Subject to the uncertainties referred to above, Goodday has concluded that in respect of any of the above described liabilities, it is not reasonably possible that it would incur a loss exceeding the amount recognized at December 31, 2011, with respect to that which would be material relative to the consolidated financial position, results of operations, or liquidity of Goodday. 131. Required Briefly explain the authoritative basis on which the costs/obligations for environmental killing and product liability/tort claim matters were accrued in the financial statements.Answer GAAP regarding accounting for contingencies requires that contingent losses (and the comparable obligations) be recorded (accrued) when the loss is both probable and the amount is known or reasonably estimable. Goodday based its analysis on pending claims, historical experience and current t rends, such as recent case verdicts with similar manufacturers. 132. Required What is the point of the last paragraph of the Goodday disclosure? Explain in terms of authoritative GAAP. 133.Required Show the compend journal entry that Goodday recorded for the environmental cleanup and product liability/tort claim matters, described in the footnote disclosure. 134. The following selected transactions relate to contingencies of east Products Inc. which began operations in July, 2011. easterlys fiscal year ends on December 31. Financial statements are published in April, 2012. 1. No customer accounts have been shown to be uncollectible as yet, but Eastern estimates that 3% of credit sales will eventually base uncollectible.Sales were $300 million (all credit) for 2011. 2. Eastern offers a one-year warranty against manufacturers defects for all its products. industry experience indicates that warranty costs will approximate 2% of sales. Actual warranty expenditures were $3. 5 million in 2011 and were recorded as warranty expense when incurred. 3. In December, 2011, Eastern became aware of an engineering fracture in a product that poses a potential risk of injury. As a result, a product recall appears inevitable. This spark off would likely cost the company $1. 5 million. 4.In November, 2011, the State of Vermont filed suit against Eastern, asking civil penalties and injunctive relief for violations of clean water laws. Eastern reached a settlement with state politics to pay $4. 2 million in penalties on February 3, 2012. 5. Eastern is the plaintiff in a $40 million causal agent filed against a customer for costs and muddled profits from contracts rejected in 2011. The lawsuit is in final draw in and attorneys purpose that it is nearly certain that Eastern will be awarded $30 million. Required Prepare the appropriate journal entries that should be recorded as a result of each of these contingencies.If no journal entry is indicated, state why. 135. The fol lowing selected transactions relate to contingencies of Bowe-Whitney Inc. Bowe-Whitneys fiscal year ends on December 31, 2011, and financial statements are published in March 2012. 1. Bowe-Whitney is involved in a lawsuit resulting from a dispute with a customer over a 2011 transaction. At December 31, attorneys advised that it was probable that Bowe-Whitney would lose $3 million in an unfavorable outcome. On February 12, 2012, theory was rendered against Bowe-Whitney in the amount of $14 million plus interest, a total of $15. 2 million.Bowe-Whitney does not plan to appeal the judgment. 2. Since August of 2011, Bowe-Whitney has been involved in industry disputes at two of its facilities. Negotiations between the company and the unions have not produced a settlement and, since January 2011, strikes have been ongoing at these facilities. It is virtually certain that material costs will be incurred but the amount of concomitant costs cannot be adequately predicted. 3. Bowe-Whitney i s the defendant in a lawsuit filed in January 2012 in which Access Company seeks $10 million as an adjustment to the purchase price related to the sale of Bowe-Whitneys hardwood form in 2011.The lawsuit alleges that Bowe-Whitney misrepresented the divisions assets and liabilities. intelligent counsel advises that it is reasonably possible that Bowe-Whitney could lose $5 million, but that its extremely unlikely it could lose the $10 million asked for. 4. At March 1, 2012, the EPA is in the process of canvas the possibility of environmental violations at one of Bowe-Whitneys sites, but has not proposed a penalty assessment. Management feels an assessment is reasonably possible, and if an assessment is made, a settlement of up to $33 million is probable.Required Prepare journal entries that should be recorded as a result of each of the above contingencies. 136. Concept 1 Office Products sells office electronics that carry a 60-day manufacturers warranty. At the time of purchase, cu stomers are offered the luck to also buy a 1-year or 2-year extended warranty for an additional charge. Required 1. Does the sale of the extended warranty represent a loss contingency? 2. give journal entries for the extended warranty sales and revenue recognition. 137. In its 2011 annual report to shareholders, Hyer Aviation Group Inc. ncluded the following disclosure On October 6, 2010, the companys subsidiary, Pyro Aeroplex, filed suit against Syntex, an unincorporated division of Bright American Corporation, for breach of contract and fraud with regard to the supply of subscript wire rope that is installed as aircraft career control cables on WD-50 aircraft. The case, filed in the rope court of Bell County, Arkansas, was brought to trial and on September 20, 2011, a jury returned with a verdict in favor of the company in the amount of $17. 5 million. The Court, upon a postjudgment motion filed by Pyro, reduced the judgment to $4. million. Pyro has appealed that Order to the Supreme Court of Arkansas. The company believes the appeal is without merit and will enshroud to pursue final judgment on the Order. The company, pending appeal, has not recorded the $4. 5 million favorable judgment. Required What journal entries, if any, has Hyer recorded regarding this contingency? Explain its rationale. The following facts apply to TinyPart Toy Companys pending litigation as of December 31, 2011 a. TinyPart is defending against a lawsuit and believes there is a 51% chance it will lose in court.If they lose, TinyPart estimates that damages will be $100,000. b. TinyPart is defending against another lawsuit for which focal point believes it is virtually certain to lose in court. If it loses the lawsuit, management estimates damages will fall someplace in the range of $30,000 $50,000, with each amount in that range equally likely to occur. c. TinyPart is defending against another lawsuit that is superposable to item (b), but the relevant losses will only occur cold into the future. The present values of the endpoints of the range are $15,000 and $25,000.TinyParts management believes the effects of time value of money on these amounts are material, but also believes the timing of these amounts is uncertain. d. TinyPart is defending against a fourth lawsuit and believes there is only a 25% chance it will lose in court. If TinyPart loses, it believes damages will fall somewhere in the range of $35,000 $40,000, with each amount in that range equally likely to occur. 138. Required Indicate how TinyPart would disclose or account for the lawsuit described in part (a) under U. S. GAAP and under IFRS in the financial statements for the year ended December 31, 2011. 39. Required Indicate how TinyPart would disclose or account for the lawsuit described in part (b) under U. S. GAAP and under IFRS in the financial statements for the year ended December 31, 2011. 140. Required Indicate how TinyPart would disclose or account for the lawsuit described in part (c) under U. S. GAAP and under IFRS in the financial statements for the year ended December 31, 2011. 141. Required Indicate how TinyPart would disclose or account for the lawsuit described in part (d) under U. S. GAAP and under IFRS in the financial statements for the year ended December 31, 2011. 142.In 2011, Cap city Inc. introduced a new line of televisions that carry a two-year warranty against manufacturers defects. Based on past experience with similar products, warranty costs are expected to be round 1% of sales during the first year of the warranty and approximately an additional 3% of sales during the second year of the warranty. Sales were $6,000,000 for the first year of the products life and actual warranty expenditures were $29,000. dissemble that all sales are on credit. Required 1. Prep