Learn All About German Plural Nouns With -e Endings

There are several different ways to make a noun plural in German. A common way is to add an -e at the end of the word.   When to Add an -e Most German nouns of all genders that consist of one syllable will add -e at the end  to form plurals. Some nouns will also have umlaut changes. Example 1: Here, the noun gains an -e at the end and the noun becomes plural instead of masculine. der Schuh (the shoe, singular) becomes  die Schuhe (plural). Ich habe meinen Schuh verloren. (I lost my shoe.) Ich habe meine Schuhe verloren. (I lost my shoes.) Example 2: Here, the noun not only gains an -e at the end, but the u gets an umlaut.   die Wurst (the sausage, singular) becomes  die Wà ¼rste (plural). Ich esse eine Wurst. (I’m eating a sausage.) Ich esse die Wà ¼rste. (Im eating sausages.) When Plural Nouns Take a Different Ending The only time a different plural ending is added  is when the noun is dative. In this case, the noun always adds an -en ending. See the chart below for a summary of this plural group in all cases. In this chart, nom. stands for nominative, acc. stands for accusative, dat. stands for dative and gen. is genitive.   Plural Nouns With -e Endings Read more about plural nouns here.   Case Singular Plural nom.acc.dat.gen. der Hund (the dog)den Hunddem Hunddes Hundes die Hundedie Hundeden Hundender Hunde nom.acc.dat.gen. die Hand (the hand)die Handder Handder Hand die Hndedie Hndeden Hndender Hnde nom.acc.dat.gen. das Hemd (the shirt)das Hemddem Hemddes Hemdes die Hemdedie Hemdeden Hemdender Hemde

Growing National Concern in the United States - Income Inequality - Free Essay Example

Sample details Pages: 7 Words: 2149 Downloads: 10 Date added: 2019/07/01 Category Finance Essay Level High school Tags: Income Inequality Essay Did you like this example? My main focus in this paper will be to discuss income inequality as it is a growing national concern in the United States. When we think of income inequality, we usually determine it means unequal pay for a certain gender primarily women. This is not the case, however as more and more men also are generally affected by the economic gap caused by American politics which intentionally keeps the United States on the welfare system. In a perfect world, it would seem the U.S could indeed have a shared system of income distribution, though we are very far from that perfect world and across North America it is in fact economic inequality that is the biggest problem Americans deal with across the nation and as one of the global countries out in the world that other countries have come to respect. What makes income inequality a problem starts with the government placing restrictions on every individual’s right to access resources from having an adequate income to support your household. Don’t waste time! Our writers will create an original "Growing National Concern in the United States Income Inequality" essay for you Create order Income Inequality is the single biggest issue facing Americans today and a list of who will come close to being at risk is very alarming to say the least. The population groups appearing to be at high risk does include the homeless, women and men from all backgrounds, and illegal migrants. Homeless individuals are seen as high risk when it comes to economic inequality because there is little consideration for them to make it out of their poverty situation. Women and men from all backgrounds and walks of life face the possibility of becoming trapped at the poverty line making it difficult to escape poverty. The way that Economic Inequality affects illegal migrants is proven in the way they obtain a small portion of the distribution of wealth. The contributing factors leading to a great concern in Income Inequality are somewhat related. The following risk factors begins with the causes that income inequality has economically, then I will discuss the relation between Income Inequality and Demographic factors; followed by explaining why Political factors play such a big role in determining how income is spread around from the rich who control the country’s riches to the poor who want to stand up for themselves and be considered equal as fellow human beings and not be treated as less. A relation between income inequality and the cultural factors that is associated with it are one of the causes. Environmental factors have also been seen to contribute to this main issue of income inequality. Lastly, at the governmental level, there is a wider gap occurring among macroeconomic factors coming all the way down to the micro level to individuals and families. Economic factors include the country’s wealth (mostly measured as GDP per capita), the financial well-being of a nation, technological advancements and how well the nation’s economy progresses. The next contributing factors to the concerns over income inequality is a result of the demographic causes. These are for example, the overall mortality rate of a population, the make-up of households, a population’s educational level, education inequality, and money set aside for the educational sector in an economy. The first reason why political factors play such a huge role in income inequality is because a large proportion of the government’s share of wealth in the U.S economy is not at an even split since shares between the government and the private sector on things like pensions, subsidies, grants increases for one sector and decreases for the other sector. The second reason is still the fact that in the U.S., which is a more democratic country, there remain s the one main difference between access to resources for families rich and poor and that is how the poor people democratic views, political rights, and a promise to greater redistribution of wealth. An example of cultural factors affecting income inequality would be that of government corruption. The World Economic Forum’s latest Global Shapers Annual Survey 2017 of 25,000 young people from 186 countries including the U.S. asked young people to name the three most pressing issues of concern in the U.S, then they listed them. Here â€Å"Government accountability and transparency/corruption† comes out on top with 46.9%, followed by â€Å"Inequality† (38.1%) and Lack of opportunity/employment (30.5%). More cultural factors playing an important role in income inequality are the abundance of natural resources which does increase income inequality especially in the case of minerals and metals where production of these resources is solely dependent on making money rather than using people from a lower income group who will not increase production of natural resources. Shadow economy is probably one of the biggest problems and a contributing risk factor of income inequality because of the relationship among the two. Both shadow economy and income inequality were looked at closely in Rosser and Rosser’s (2001) abstract and were finding out that if corrupt governments took a large piece of the share for themselves, shadow economy will continue to move upward plus this will make such things like taxes and the redistribution of wealth to decrease over time. Income Inequality in North America is also caused by the influence of cultural variation when it comes down to cultural factors increasing income inequality. The final cultural factor that impacts income inequality is land concentration. Higher land concentration means an increased amount of income inequality. This does not always have to be true though, as the result of land concentration can become weaker over time. Because of the recent attention that income inequality has gotten over the last two decades, it is important to know how macroeconomic factors have shaped the national picture of income inequality. Inflation, unemployment, financial development, export, import, and foreign investments are all major problems of macroeconomic factors. Inflation is believed to affect poorer people by carrying out a careful means and calculating those individuals fixed incomes on certain things like their pensions and subsidies. This further raises the level of income inequality (Gustafson and Johansson, 1997; Parker 1999; Xu and Zou, 2000; Cornia and Kiiski, 2001). Unemployment is also a serious concern on the topic of income inequality. Yet, according to Gustafson and Johansson (1997), and Parker (1999), there are more ways than one to determine the inequality-increasing factor of losing one’s job than analysis showing the opposite. Although financial development might be thought to increase income inequality, the opposite is truer, there is a reduction, but it is the primary cause affecting economic inequality all the same. If a country like the U.S. is a financially secure developed nation, the government would have no trouble at all providing better access to loans, the probability of owning a home, and good quality education to poorer people, setting them up for the right to stand among the wealthy, thereby increasing their incomes by investing in education and opening businesses. Both importing and exporting of products coming from the developing countries into the United States, a developed country having more and more increases in their imported goods can lower wages in the competitive field of production of develop countries and because of this, the U.S is ranked amongst the top countries in the world on income inequality. Incoming foreign investments increase allowing income inequality to also do the sa me too. The U.S. is currently addressing this issue through congressional hearings, bill introductions, and laws. Political groups also spend money on public policy agendas which they feel would reduce the lack of income opportunity for the less privileged. This policy topic of a rising inequality between the wealthy and the poor has created a policy conflict which both groups disagree who should be favored more when it comes down to who has more political rights and which socioeconomic group will benefit from the US congressional agendas. Legislators have taken it upon themselves to rely entirely on rich donors and political action committees to deal with this growing inequality and the income gap that exists around the country. Outside of the United States, a country that has been successful in reducing inequality in terms of differences between the incomes of the wealthy and the poor is that of the Netherlands as compared to that of the U.S. In the Netherlands, there is a low level of pre-government property that is the amount of taxes and other monetary fees the government can claim from each individual making for the redistribution of wealth by the government in terms of reduction of pre-government poverty about as low as possible to equally share income evenly for all Dutch citizens. Pre-government income could include incomes the average household in the Netherlands would receive in the absence of public benefits. The Netherlands has a huge impact on its government to reduce poverty and those who might suffer from income inequality. As a socialist European country, there is a method used to calculate how much of the redistribution by the government is handed out. The procedure is simply to calculate th e poverty rate for pre-government incomes subtracted by the poverty rate for post-government incomes divided by pre-government property, then multiplied by 100%. Direct income inequality has the negative effect to impact society whether you are at the top or the bottom of the income distribution ladder. If those at the ninetieth percentile increase their share of resources at the expense of those at the eightieth percentile, direct social and economic impacts on both average health and health disparities will be relatively small leading to lowered costs in the long term. If those at the twentieth percentile increase their share of resources at the expense of those at the tenth percentile, the direct impact will be greater and this can have a greater burden financially on average health and health disparities. In the United States, one of the impactful factors creating this cycle of income inequality is a population’s education level as well as the access or inability to access education. The year 2000 saw the age-standardized mortality rate was 1,574 per 100,000 people for less educated white men compared with 774 per 100,000 people fo r college attendees. In the United States, disparities in life expectancy by both income and education increased sharply among both men and women from the 1980s to 2008 (the most recent year available). Society has dealt with the policy topic of income inequality in the past by focusing on studies comparing rich and poor countries and census tracts in the United States showing an increase in the frequently occurring mortality ratios in the late twentieth century. Because the U.S. has a high level of income inequality, the country often has a higher poverty rate or lower average income and this has been what has changed to make this national problem worse for all people especially poorer individuals. If this problem persists, the implications on future social work practice may affect the well-being of the United States as a whole and further discourage policy decisions about environmental regulation risk factors, cultural norms about risky behavior, and historical influences. Poverty is a serious problem, both in the United States and in the world today. It has implications for the stability of society and the health of democracy as well as safety in the world. From an individual perspective, being poor is costly in terms of both life chance and potential contributions. As this chapter has shown, industrial age poverty and income maintenance programs and policies are inadequate for protecting people in an information society. As the transition from an industrial economy to an information economy continues and the environment deteriorates, the nature of poverty will change and the actions that are necessary to deal with poverty will also evolve. This will provide interesting challenges for social workers, advocates, and policy makers. To conclude, it has become clear that in terms of income inequality, social welfare systems as that in place in the United States, as in other nations around the world measure how much government intervention people rely on to properly distribute income at all levels of society from the bottom poor to those working to provide adequate resources for their households. One lesson that this paper has proven is that income inequality is a very real national crisis and to fight to end the war on poverty among poorer income households will take a lot of public assistance from social service providers, social workers, legislators, a government that is not corrupt only allowing the wealthy individuals to take advantage of needed resources like education, affordable housing, job security, equal employment for the families who are poor just trying to survive daily on relying on government interference to make equality like it should be elsewhere around the world where inequality has not risen i n the past two perhaps five years putting into consideration the average term of a country’s economic development and to add to that a nation’s laws made up to reduce inequality.

The Unique Lifestyle in the Roaring Twenties - 1101 Words

The 1920s; more commonly known as the ‘roaring twenties’ were a time of fast paced life, and prosperity for most Americans. Many more people and families were living in cities, and more urban areas rather than rural. For the first time, the roles of men and women were more equal than ever before in the household, as well as the work force. The economic prosperity in families gave more time to sit back and take advantage of the new technologies, and media in the period. Individuals had more leisure time and the opportunity to explore their own interests in books, music, movies, sports, fashion and current events. Despite the positive aspects of this age, there were hostilities, and tensions throughout society that were omitted. It may seem like a time of flawless prosperity, but the era was unsteady at the second rise of the Ku Klux Klan, nativism, fundamentalism, prohibition, and Sacco and Venzetti. These examples are all contributors to the social conflicts in the 1920s , which left a lasting impression in the future, along with the downfall of society. As more people were migrating from rural areas to more urban areas, the idea of fundamentalism was in full rise (Garraty). The idea of fundamentalism, which rejects the known theory of evolution, and all of the knowledge of the influence and the creation of the universe and all of its inhabitants, was the lead of controversy and hostilities. Public schooling in the 1920s granted a big issue on the ideas of fundamentalismShow MoreRelatedThe Roaring Twenties By F. Scott Fitzgerald1263 Words   |  6 PagesThe Roaring Twenties were a time of leisure and parties. The media and events surrounding this time period greatly impacted the carefree, extravagant lifestyle. This era was one of the most dramatic and energetic times in American history. To many, the symbols of the roaring Twenties were F. Scott Fitzgerald and his wife, due to their tales of the young and the wealthy (Hanson 96). The Roaring Twent ies influenced many literary works, throughout the 1920s such as F. Scott Fitzgerald’s The Great GatsbyRead MoreThe Role of Women in The 1920s Essay1497 Words   |  6 Pageswomen to vote. This drawn-out and arduous battle opened a new window of opportunity for women all over the country. Significant changes in both social life and job availability began to create what is now referred to as the â€Å"new women.† The â€Å"Roaring Twenties† was a time where women felt more self-confident about themselves. They felt as though they could dress and act however they wanted. The term â€Å"flapper† was applied to a new generation of young women who flaunted themselves and wore what olderRead MoreHow Is The Great Gatsby Film Analysis Of The Movie1055 Words   |  5 PagesThe Great Gatsby: Film Analysis The movie The Great Gatsby is set during the roaring twenties in Manhattan New York City. Where the young protagonist Nick Carraway (Tobey Maguire) is narrating his life story when he moved to New York. He introduces a young playboy millionaire by the name of Jay Gatsby (Leonardo DiCaprio) and his obsessive love for Daisy Buchanan (Carey Milligan). This movie is the most recent adaptation of F. Scott Fitzgerald classic American novel, directed by Baz Luhrmann who doesRead MoreThe Federal Government Has Changed Over Time1020 Words   |  5 Pageswith the coming of the Roaring Twenties, the need for federal role slowly faded into the back burner. During the 20s, the economy was doing extremely well and the country had no problems of war. This period was a unique and prosperous time for Americans. Everything seemed to be going exactly like planned and there was no need for the government to intervene. Women gained the right to vote and were determined to have equal freedom. Americans w ere living comfortable lifestyles, going out, travelingRead MoreThe Jazz Age And Its Impact On American Society2652 Words   |  11 Pagesour nation was the nineteen twenties, which can likewise be alluded to as the Roaring Twenties or Jazz Age. The Jazz Age Positively affected American life and society because people were into this new style of music, jazz. Numerous other innovations during this period also changed the minds of the U.S. individuals, which basically modified the nations norms and ethics. It will become obvious how jazz music impacted life during the economically bloated roaring twenties. This paper will also talk aboutRead MoreThe Great Gatsby By F. Scott Fitzgerald3492 Words   |  14 Pagesearly twenties, and his depiction of the roaring twenties and the American Dream, as depicted in this novel, is classic. Joshua Zeitz quotes, â€Å"In the Great Gatsby, Fitzgerald exposed the excesses of the 1920s - a prosperous age in which many Americans came to enjoy the blessings of consumerism and excess, only to see it all crash around them with the Great Depression that arrived in 1929† (www.gilderlehrman.org). This quote supports the fateful result of what is to come at the end of the roaring twentiesRead MoreMusic During The 1920 S1609 Words   |  7 PagesMusic in the 1920’s The Jazz Age was a cultural movement that took place in America during the 1920 s (also known as the Roaring Twenties) from which both jazz music and dance emerged. This movement matched with both the equally phenomenal introduction of mainstream radio and the conclusion of World War I. The 1920s was the decade that marked the beginning of the modern music era. Some of the popular music genres were Jazz, Dance Bands, Blues, and Broadway. The decade marked the beginning ofRead MoreInspiration : The F. Scott Fitzgerald2741 Words   |  11 Pages Inspiration: The F. Scott Fitzgerald Edition TJ Low English III 420 Johnson 22 April, 2015 Diversity. Charisma. Money. Inspiration. Beginning his career at the turn of the Roaring Twenties immensely aided his profound writing career. With risquà © fashion and decadent young lifestyles fueled by newfound electricity, the 1920’s Jazz Age was the place to be. A young man and woman’s game, revolutionary new music and visual art deco spun the traditions of the 19th century around, creatingRead MoreThe Roaring Twenties3168 Words   |  13 Pagesisolationist minds of Americans in the roaring twenties focused on the dream of total freedom as they strove towards liberation in their daily lives, and were represented by the authors of the modernist fiction era. Throughout the 1920s decade, Americans were a part of the fevered frenzy that accompanied the dream of total freedom; a dream that encompassed the ideas of rebellion and equality. Lucy Moore, author of Anything Goes; a Biography of the Roaring Twenties, describes how Walter Fabian utilizedRead MoreChicago: quot;All That Jazzquot; Essay example901 Words   |  4 Pagesa spectacle that I expected before attending the show. I knew there was going to be scantly clad girls with dark makeup and saucy attitudes. The performers brought to life all that was raunchy in the entertainment business during the roaring twenties. The lifestyle in Chicago featured jazz, booze, sex and crime. More importantly, Chicago had beautiful, young women with the dream of having their own Vaudeville act. The two main female characters, Velma and Roxy were two such women hoping to capture

Developing Strategies Based on Which Kellogs Will Ensure Efficiency an Research Proposal

Essays on Developing Strategies Based on Which Kellogs Will Ensure Efficiency and Growth in the Business Research Proposal The paper â€Å"Developing Strategies Based on Which Kellogs Will Ensure Efficiency and Growth in the Business" is an affecting example of a research proposal on marketing. Kellogs which performs in the cereal and snack industry is looking towards identifying the shopper's attitude and behavior towards their cereal and snack and is looking towards conducting research so that valuable information regarding the manner the customers conceive the brand can be determined. Further, Kellogs through this process wants to determine the factors which have an influence on their buying habits and is looking towards ensuring that the business is able to make the required changes so that the business is able to prosper. This report thereby looks to present the type of research that Kellogs needs to look into along with the target respondents, time frame, the method of collecting information and other information which will help Kellogs to understand the consumer perception towards the brand.Type of ResearchKellogs has an opportunity to look towards qualitative and quantitative research while looking to find out the attitude of the customers towards the brand. Before deciding the type of research that the business looks to conduct it is important to understand what each method means. â€Å"Qualitative research is understanding the human behavior and looking for reasons which will help to find why certain things happen† (Luntz 2010). Quantitative research, on the other hand, looks into â€Å"statistical information and draws findings based on those† (Luntz 2010).Thus, there are underlying differences in the manner in which the business looks towards identifying the method they are going to use so that the best possible result can be achieved. This helps to underline the difference as the fact that qualitative research looks towards the conclusive part and then tries to find the underlying variables that are affecting them. This helps businesses to understand the different aspects of the business which has relevance to the customer attitude. Quantitative research is further defined as a mechanism through which exploratory data is explored to find conclusive evidence so that the manner in which the underlying variables act can be found out (Wee, 2001). This thereby makes it important that the business looks towards identifying the type of research that will provide them the maximum advantage.Kellogs while looking to determine the manner in factors which have an effect on the customer’s attitude and behavior towards their cereal and snacks need to look towards understanding the underlying variables that have an impact on the customer attitude. Since the final result is known and the company knows that different factors have an influence on customers in a different way so identifying the variables which have an impact on their perception is a priority (Day, 2005).Kellogs on the mechanism and requirement should look towards conducting qu alitative research which will look towards identifying the underlying variables that have an effect on the consumer attitude and behavior towards the cereal and product. This has been backed by a study which states that quantitative research is losing relevance to qualitative research as finding the variables which have an effect on buyer’s perception and using different sampling methods through focus groups and questionnaire has increased the manner reach and relevance of data that is gathered (Frank, 2008). Thus, Kellogs should look towards using qualitative research so that the underlying variables which have an effect on consumer behavior can be easily identified.

The Crucible By William Miller - 1207 Words

There were many important themes and symbols that I noticed were crucial in Miller’s The Crucible. One theme that was evident in the play was prejudice or intolerance. The play is set in a theocratic society, a form of government in which God or a deity is recognized as the supreme civil ruler, the God s or deity s laws being interpreted by the ecclesiastical authorities. Religion then becomes a strict, severe form of Protestantism or Puritanism. Because of the governmental structure this society, moral and state laws in turn become one and the same: sin and the status of one’s soul becomes the concern of the public. In other words, an individual’s actions and deeds is a reflection on their society. This society does not accept any deviation from the norms of society. Any individual whose life doesn’t conform to views and laws of this society not only affects or threatens public or society, but also poses a threat to the rule of God and true religion. To my understanding of the play, in the town of Salem, everything and everyone either belongs to God or to the devil. If an individual rejects the established laws of their society. Then this act is considered unlawful, meaning that the act of opposition against your society is viewed as satanic or devilish. This division or disagreement functions as the deep rooted logic behind the witch trials. As Danforth says in Act III, â€Å"a person is either with this court or he must be counted against it.† The witch trials represent andShow MoreRelatedThe Crucible By William Miller1185 Words   |  5 PagesCrucible could be defined as a severe test, whereas in The Crucible, all of the townspeople were put to trial when it came to the assumption of witchcraft being used in Salem, Massachusetts. This play was based upon the events that were going on during that time period. During this time it was hard to actually trust someone because they could possibly falsely accuse one for a crime they had nothing to do with. After reading this play, I was able to notice the symbolism that Miller used. One may beRead MoreThe Crucible By William Miller943 Words   |  4 PagesIn the Crucible Abigail Williams is portrayed as a villain for the way she accused innocent people to cover up her affair with john Proctor.However I believe that she may have been innocent considering all the things she done but I don t think she meant any of this to be a big deal till people started flipping out and strange things started happening to the girls . Throughout the story we know that the girls lied and made false accusations against innocent and that there really was no witch craftRead MoreWilliam Miller s The Crucible1262 Words   |  6 PagesWhat are the main differences between the historical witch trials and The Crucible? Which differences do you think Miller took the most freedom with? Why? Which differences do you consider minor? Why? Burns, Margo. Arthur Miller s The Crucible: Fact Fiction. 17th Century Colonial New England. Margo Burns, 18 Oct. 2012. Web. 24 Sept. 2015. The main difference in the historical witch trial and the crucible is the people/characters. Although some names were used that are real peopleRead MoreAnalysis Of Abigail Williams In The Crucible By Arthur Miller886 Words   |  4 PagesArthur Miller’s timeless play, The Crucible, is based off the Salem witch trials that took place in the 1600’s. In The Crucible many characters are introduced to the readers as well as their relationships and interactions with other characters. Miller allows you, as a reader, to feel the emotions each character is feeling, and mostly the chemistry between them. Two characters in the play that had an extreme change of heart toward each other were Abigail Williams and John Proctor. In the beginningRead MoreAbigail Williams in The Crucible by Arthur Miller Essay1710 Words   |  7 PagesAnalyse the ways in which Miller presents the character of Abigail Williams? During this essay I will introduce the main points involved in answering the proposed question. I will explore the certain aspects of Abigail’s personality and how it is an important role in portraying her reasons for her actions. I will also analyse the ways in which Abigail’s personality changes through the progression of the play. I will sum up which points have a bigger effect on her intentions and motivations andRead MoreAbigail Williams, the Villian of The Crucible by Arthur Miller667 Words   |  3 Pagescreate equilibrium in the plot. However, in The Crucible, Arthur Miller did not need to create any such characters. In writing a play based on a historical period of time and the actual Salem Witch Trials, he had no trouble depicting the lowly characters, for they existed. The most wicked one of all, the ringleader and cause of all the deaths, happens to be a teenage girl.   Ã‚  Ã‚  Ã‚  Ã‚  When the inhabitants of Salem first begin questioning her, Abigail Williams tells them that Tituba was influencing her intoRead MoreEssay on Abigail Williams in The Crucible by Arthur Miller822 Words   |  4 PagesArthur Millers play, The Crucible, is about the persecution of people falsely accused of being witches or believing in witches in Salem. Many people die in the village after a series of lies and unjust practices. Abigail Williams, after having had an affair with Proctor, begins this cycle of lies to make her feel more important in Salem. Her character includes both superiority and resentment throughout the play so far and the way she does it shows that she is rebelling against the compressed societyRead MoreAbigail Williams in The Crucible by Arthur Miller Essay613 Words   |  3 PagesIn Arthur Millers play The Crucible Abigail Williams, an unmarried orphan in the Massachusetts town of Salem, incessantly grows more jealous, her desire for vengeance o nly grows stronger, and her selfishness escalates. She repeatedly lies to save herself by denying her involvement in witchcraft. Abigails Jealousy of Elizabeth Proctor intensifies in attempt to realize her desire for Elizabeths husband John Proctor. In order to save herself she accuses the innocent, without any sense of ethicalRead MoreThe Presentation of Abigail Williams in Act I of the Crucible by Arthur Miller1630 Words   |  7 PagesHow does Miller present the character Abigail in Act I? We are first introduced to the ‘strikingly beautiful’ Abigail Williams in Act I of one of Arthur Miller’s most acclaimed works The Crucible. She is a dominant figure in the play who is both malicious and manipulative. She is astute and knows how to use power to her own advantage by all means possible. She is a marvellous antagonist with vengeful desires and vehicle for the mass hysteria which becomes a key theme later in the play. Abigail’sRead MoreAbigail Williams in The Crucible by Arthur Miller Essay3744 Words   |  15 Pages Abigail Williams is the troubled niece of Reverend Parris of Salem. She is an orphan; made so by brutal natives who killed her parents before her very eyes. The witch-hunt begins when Abigail is at the age of seventeen. She has a large role in this novel, especially on these dark events and also her relationship with John Proctor. In my opinion from what I have understood from the text she is a tempestuous character. She is initially perceived as being wild bright and proud. Her character

Accounting Theory Bio Sustainable Feeds Ltd

Question: Discuss about the Accounting Theory for Bio Sustainable Feeds Ltd. Answer: Introduction BSF (Bio-Sustainable Feeds) Ltd listed on the ASX (Australian Stock Exchange) and it has consistently engaged in the activities associated to sustainable aquaculture since last few decades. The research activities employed by the company were initially not objectionable but sooner, it faced a problem when its research was highly challenged by the environmental experts. Because of such objections, it had to expend a massive amount of AU$360 million. Besides, the company objects to convert 10 kg of low-value fish into 1 kg of high-value fish through utilization of plant-based fish seeds but the exact rate of conversion was in contrast to the rate provided by the company (CBC, 2016). It was observable that the conversion rate was 30 kg of low-value fish into 1 kg of high-value fish. However, the size of such transformed fish species were 60% greater than the matured ones and even their dying rate were lesser. Activities in the interest of the environment The company aims to increase the quality of fish species through its sustainable aquaculture activities but the environmentalists have strictly condemned their practice. They consider such activity as immoral and ineffective because such high-value fish species would only be beneficial for the rich people and the poorer ones could not obtain any benefit from it. Moreover, they also considered such transformation as highly prone to malnutrition and starvation risks (Piedrahita, 2003). Therefore, BSF Ltd was not available with an option and it had to discontinue such activity as per the directions of the environmentalists. Sooner, it started its research activities into bacteria so that it can produce fish weeds, residue of environment-friendly sugarcane etc (Lothe, 2013). Due to the objections put forward by the environmental experts, the company had no choice but to adopt environment-friendly ways to carry on their activities. Therefore, even signing of the report by the company rega rding itself a socially responsible and environment-friendly company is not an ethical activity (Baldwin, 2010). Problems with the prior research As stated above, environmentalists have highly condemned the practice of transformation of low-value fish into high-value fish because they consider that developing such species at the cost of human food crops is not at all ethical. They also considered that such high-value species would not be beneficial for the poorer people and only the rich ones can have it. They also felt that such conversion increases the danger of malnutrition and starvation risks in the species (Messier Emby, 2005). Hence, BSF Ltd had to abide by the experts and conduct such an activity that is entirely environmental-friendly. The company started research on bacteria in order to create fish weeds, residue of sugarcane etc and in relation to this, it spent more than AU$160 million. In order to bring the research into the markets, it also expended a whopping amount of AU$200 million. Commonwealth Scientific and Industrial Research Organisation (CSIRO) also assisted the company by offering a reward of AU$500 mi llion on one condition that it is bound to expend a minimum of AU$ 100 million per year on the alternative feeds of aquaculture. Therefore, when the company received such an amount in the year 2013, it spent around AU$500 million for the purposes of research and it targeted of spending an extra AU$200 million for the development of sustainable aquaculture feeds. Considering the role of an auditor, it is notable that an auditor must properly advocate himself about the nature of business conducted by the company by carrying out brief research and investigations. He must also make ways to understand about the statutory laws and regulations applicable to the company (Heeler, 2009). An auditor must also assess the impact of the companys activities on the environment as a whole. In other words, he must know whether the company fulfils the regulatory requirements or not and whether its activities are not detrimental to the environmental interest (Kaplan, 2011). The auditor of BSF Ltd is al so responsible to carry out the same processes and properly assess whether any activity that is detrimental to the environmental issues are not conducted by the company or not. He must also make sure that the grant received by CSIRO is not consumable for purposes other than the specified purpose. Research vs. development Both development and research operates together but there still exists a line of separation between the two. In relation to research, it refers to an open-ended investigation. It is a comprehensive term that depicts about the intended discovery. It can of various types such as applied, basic research etc and all have their own attributes (RD, 2015). In contrast to this, development offers workable solutions that can minimize the selection risk from several resources. With the assistance of development, an evidence target is efficiently displayable. Huge amounts are worn-out on R D in order to enhance a new product or existing product so that significant incomes are available in the long-term. In other words, a company purposes to develop its position and earn high revenues for a longer period. Therefore, it expends huge expenses on R D so that an old product is refillable with improvements for effective competition and significant gains (RD, 2015). If the economic benefit that accrue from RD and pertain to flow in the coming time period then the costs can be ascertained as an asset. It is not treated as an expense as they meet the regulations of an asset and justify the asset definition. Moreover, this is clearly highlighted by the statement of principles and the IASB Framework that is available for the presentation purpose. It helps in proper presentation of the financial statements. Fair Market value Market rate that is expected = $700 million (present rate). It implies that if the production is carried on and sold at the present time then the company will get $200 million for a period of 10 years. The rate of discount stands at 8%. Hence, after 2 years the production of the patent will be done and sold. The present value of future payments can be treated as the cost of development. A sum of $ 100 million needs to be spending at the end of the first year. Present value = 100* (100*1.08)1 = 108 million In the second year, 100 million needs to be spent at the second year. Therefore, PV = 100* (100*1.08)2 = 116.641million Hence the total cost appears to be 500 million plus the amount of 108 million and 116.64 million = 724.64 million The following assumptions need to be kept in mind: After the end of the year, the development cost will be incurred. The grant received by the company shall not be net off for the patent against the cost, however, an individual account will be maintained and amortized the same over the life span of the asset (Merchant, 2012). RD Journal Transactions It is vital that the capitalization must be done for the RD expenses till the time, the functioning of the company do not happen. Moreover, the journal entries for such transaction should be done in a manner that the amount of expense is capitalized until the company commences its operations (Merchant, 2012). Therefore, the sum of AUS $160 million that was provided for the research should be associated to the cost of patent of the company and if the expenditure of development gets fulfilled then the entire amount of AUS$ 200 million should be charged to the cost of patent. In addition it must be noted that if the amount is spent before the process of development then the company is not able to charge the entire amount to the patent cost and only a portion is charged. On the other hand, CSIRO provided a grant to the BSF and treated as a capital expenditure that is charged to the patent cost. The grant is considered as an income that is of a deferred nature. The income will be ascertained on a periodic basis and linked to profit and loss account and will happen in the form of depreciation that is charged. Beginning of the year 2013 Anticipation of the grant received Grant received from CSIRO A/c Dr 500 To, RD A/C 500 (Being expense done and the same is capitalized) Receipt Bank or cash A/C Dr 500 To, grant received CSIRO 500 (Being amount of grant received) Scenario at the end of 2015 (end) Payment for the RD RD A/C Dr 500 To, Bank A/C 500 (Being payment made for research and development) Capitalization Patent A/C Dr 500 To, RD A/C 500 (Being RD capitalized) The entire 2015 is considered because the expenses back up is not present for every year. Considering the case of 2016 Research and other expenses are done at the end of 2015 and capitalized to the cost of patent therefore, considering this scenario the amortization should be initiated from 2016. Patent cost amortization Amortization for 5 years = 500 million/ 5 = $100 million (5 years ) Amortization Patent amortization A/c Dr 100 To, patent A/c 100 (Being patent amortized) Patent exclusion From the entire report, it can be stated that the research done by BSF after spending millions of Australian dollars is not patented yet. It is a well known fact that patent can be done when the RD is over. However, the same is not observed when it comes to BSF because in the prospectus it was claimed that the company is having an exclusive rights over the bacteria based feeds and tantamount to misstatement. Companies should not indulge in such an activity to attain a market share as it leads to duping of the innocent investors. The assertion made by BSF is unethical in nature and further incorporation in the prospectus is more problematic as it leads to activities that do not go in the good books of the investors (Lapsley, 2012). However, it is the duty of an auditor to look into the matter and detect the issue at a very beginning so that the prospectus is free from any misleading information (Parker et. al, 2011). A prospectus is treated as a window for the company where the invest ors can look into the prospect. If an assertion is false, it will complicate the things and influence the decision of the investors in a negative manner (Manoharan, 2011). Therefore, as per the law and the ethical practice, the claims made by BSF are false and should be detected by the auditors at an early stage which did not happen. Conclusion From the above report, it can be addressed that the audit program of the BSF were based on weak grounds. It failed to detect the error in the prospectus. Moreover, BSF is wrong in the matter of assertion that it has an exclusive control over bacteria based feed. The assertion should be done when it is completely done and patented but the prospectus contained misstatement that must be avoided. The auditor must provide safety to the investors by detecting such errors (Parker et. al, 2011). The auditor must abstain from signing the statement and prospectus wherein the wrong information is displayed. However, signing such a prospectus in the wake of misstatements tantamount to unethical practice. References Baldwin, S 2010, Doing a content audit or inventory, Pearson Press. CBC 2016, Shift to plant based fish feed could hurt health environment, CBC news technology and science, viewed 19 September 2016, https://www.cbc.ca/news/technology/aquaculture-feed-1.3262922 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Kaplan, R.S. 2011, Accounting scholarship that advances professional knowledge and practice, The Accounting Review, vol. 86, no. 2, pp. 367383. Lapsley, I. 2012, Commentary: Financial Accountability Management, Qualitative Research in Accounting Management, vol. 9, no. 3, pp. 291-292. Lothe, R 2013, Fish feed research may help reduce world hunger, viewed 19 September 2016, https://sciencenordic.com/fish-feed-research-may-help-reduce-world-hunger Manoharan, T.N., 2011, Financial Statement Fraud and Corporate Governance, The George Washington University. Merchant, K. A. 2012, Making Management Accounting Research More Useful, Pacific Accounting Review, vol. 24, no. 3, pp. 1-34. Messier, W Emby, C 2005, Auditing Assurance Services: A systematic approach, McGraw-Hill. Parker, L, Guthrie, J Linacre, S 2011, The relationship between academic accounting research and professional practice, Accounting, Auditing Accountability Journal, vol. 24, no. 1, pp. 5-14. Piedrahita, R.H 2003, Reducing the potential environmental impacts of tank aquaculture effluents through intensification and recirculation, Aquaculture vol. 226, pp. 35-44 RD 2015, Research Development, viewed 19 September 2016, https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/rd.html.

Autumn Eternal • Panopticon free essay sample

Panopticon is a Kentucky-based folk metal band. What is folk metal, you ask? The only difference from black metal is the incorporation of bluegrass. So far, Panopticon has released three albums and gained a loyal following since their first album, â€Å"Kentucky.† You might think it would take a genius to figure out how to combine bluegrass and black metal and make it sound good. Yet Panopticon has always been able to do this well. â€Å"Autumn Eternal† is a fitting name for the album since it was released in the fall. As for the execution, Panopticon makes black metal sound a lot prettier than many similar bands. The album is over an hour long, so expect a lengthy journey that includes pretty tremolos, bluegrass influences, atmospheres of sheer beauty, and many other intriguing sounds not often heard in the metal genre. The music feels like an epic story from a George R. We will write a custom essay sample on Autumn Eternal †¢ Panopticon or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page R. Martin novel, but in between the epic segments, we get small breaks that seem to say, â€Å"Here – enjoy the beauty of the forests and villages before your inevitable death.† I could gush on and on about how the beauty behind the black metal fits so perfectly. One final note: it has only been a year since Panopticon’s last release; I guess genius just comes naturally for them. I really don’t see any problems here. It’s brutifal in all the right ways. I give this album a 10/10.