Word Choice All Together vs. Altogether

Word Choice All Together vs. Altogether Word Choice: All Together vs. Altogether What happens when two words become one? Sometimes, like with â€Å"all right† and â€Å"alright,† both terms mean the same thing. But then we have â€Å"all together† and â€Å"altogether.† These terms have a shared origin, but they have also developed distinct meanings in modern English. How, then, should we use them? And how can you avoid errors in your writing? Let us explain. All Together (All in One Place or All in Unison) Written as two words, â€Å"all together† usually means â€Å"all in one place†: My family and I were all together on vacation last year. A slightly different use is to mean â€Å"all in unison† or â€Å"all at the same time†: Let’s sing a Christmas carol. All together now! We can also separate the â€Å"all† and â€Å"together† in some sentences. For example: All of my family and I were together on vacation last year. Let’s all sing a Christmas carol together! These mean the same as the equivalent sentences above, but they have been restructured. The key factor is that â€Å"all† is a determiner and â€Å"together† is an adverb in all of these sentences. Altogether (Entirely or Taken as a Whole) Written as one word, â€Å"altogether† usually means â€Å"entirely† or â€Å"completely†: I’m not altogether sure you used that word correctly. Another use is to mean â€Å"takes as a whole† or â€Å"all things considered†: Altogether, it was the best Christmas we ever had. Finally, especially in the UK, â€Å"in the altogether† is a slang phrase for being nude. You probably don’t need to know this, as it’s quite rare. But we find the phrase amusing, so we thought we’d share. All Together or Altogether? These terms have developed distinct meanings over time, so make sure not to confuse them. Remember: The two-word phrase all together means â€Å"all in one place† or â€Å"all in unison.† Written as a single word, altogether means â€Å"entirely† or â€Å"taken as a whole.† If you are unsure which to use, try replacing it in the sentence with â€Å"entirely† or â€Å"taken as a whole.† If the replacement fits, â€Å"altogether† will be correct. Otherwise, â€Å"all together† will be correct. And if you’d like any help checking the spelling in your writing, feel free to get in touch.

Evaluating Causal Reasoning Example

Evaluating Causal Reasoning Example Evaluating Causal Reasoning – Coursework Example Task: Evaluating Casual Reasoning Transcendental meditation causes peace as proven when crime rate rose after the Maharishi’s School of Natural Law shifted from Washington to Iowa in 1987. Nevertheless, the proof is weak since there is no alternative causal hypothesis that has been shown. The identified error is the single cause error. What shows that the evidence is weak is the assumption that transcended alone can cause peace. Perhaps there exist other causes of peace (Govier 304). Bisphenol A causes human disease, and reduction of human contact to it can reduce diseases. This was verified by a research that was conducted using the 60-year-old American males who had the highest quantity of bisphenol A in their urine. 45percent of the males had higher possibility of getting cardiovascular illness compared to men of the same age with lesser contact to the plastic compound. The error that has been committed is post hoc. This is because, it was assumed that the cardiovascular di sease was caused after the exposure to the bisphenol A. Exposure to the compound is not the only source of the cardiovascular illness. More experiments were necessary before establishing the cause (Govier 304). Regular hugs, cause improved health as proven by the outcome of the research that was done by comparing the Canadians who got hugs frequently with the ones who did not get hugs. Those who got hugs regularly were twice likely to say their psychological health had upgraded than those who hug irregularly. Nevertheless, the proof of the causal claim is weak because of error committed by the writer. The writer committed a single cause error. There could be more causes for the improved mental health apart from hugs. The writer has neglected the likelihood that other factors can result into the improvement mental health (Govier 304).Work citedGovier, Trudy. A practical Study of Argument. Boston: MA. Cengage Learning. 2009. Print.

Not Specified Yet (ACCORDING TO THE TOPIC CHOSEN BY THE WRITER) Essay

Not Specified Yet (ACCORDING TO THE TOPIC CHOSEN BY THE WRITER) - Essay Example Latin American free trade experience started in Mexico and spread out to Central and South America, and has included multiple negotiations between the United States and several countries. In this paper, I want to draw your attention into the United States-Colombia free trade agreement, its history, nature, and foundation. I will approach important data and the potential impact of this relationship; finally, I will explain different difficulties and areas of conflict that have emerged. An institution could be defined as rules, both formal and informal, that guide human activities within societies (North, Douglass 1990). An important institution is International Trade, which accelerates technological transference, competition, and productivity. The United States has put in place numerous trade agreements: the North American Free Trade Agreement (NAFTA), the Central America-Dominican Republic-United States Free Trade Agreement (CAFTA-DR), and various bilateral agreements (Australia, Chile, Israel, Jordan, Malaysia, etc). For years, Colombia has been an unconditional ally of the United States of America, and has exchanged various resources with its Northern partner. The Andean Trade Preference Act-ATPA was enacted in 1991, during Bush administration, to combat drug production and trafficking in 4 Andean countries: Bolivia, Colombia, Ecuador and Peru. It offered trade benefits to help these countries develop and strengthen legitimate industries (Office of the United States Trade Representative 2008). In 2002, the United States government extended trade preferences by a public law: the Andean Trade Promotion and Drug Eradication Act-ATPDEA, through which Latin American products and goods gained entrance without customs duties. According to the Office of the US Trade Representative, it â€Å"expanded trade benefits for

Australia's national interests would be better served by pursuing a Essay

Australia's national interests would be better served by pursuing a foreign policy that is more independent of the United S - Essay Example For instance, Australia’s primary national interest was to gain strategic dominance in the region to fight against all possible external threats. Initially it was among the colonies of UK in the pre World War II era and therefore it had to face substantial political threats soon after the independence. Hence forming ANZUS alliance with USA was the foremost step in order to safeguard the national interests of the country (McLean, 2006). However, after the US declaration of war on terror the overall nature of ANZUS was dramatically changed and Australia’s national interests began to get negatively affected by the intervention of US. Now researchers are critically analyzing the core objectives of ANZUS alliance and the current political scenario. It would be now significantly better for the Australian government to execute an independent foreign policy so as to protect its national goals and objectives. Moreover such independence will facilitate the Australian government t o save itself from the international wars and politics. But the consequences and reaction of US government in such a situation cannot be underestimated (Umetsu, 2006). This paper aims to critically evaluate the relationship between Australia and USA in terms of Australia’s national interests and foreign policy. Moreover, it will discuss the key interest behind ANZUS alliance since 1950s, the core reasons behind Australia’s participation in wars against Afghanistan and Iraq including its moral and legal justifications. This shall be followed by Australia’s relationships with Asia and Middle East subsequently leading to the end of discussion i.e. either independent foreign policy is suitable for Australia or not. Since the very beginning Australia has depended upon the British and American powers in order to gain strategic benefits and also to fulfill its national interests. When British were ruling the world Australians were under their strong influence. However, when America came into power it also took control over the foreign policies and strategic matters of Australia. This ultimately resulted in ANZUS alliance which was formed in 1950 (McLean, 2006). Historical records reveal that Australia was never able to practice complete authority over its national matters due to the mental dependency and also because of the massive influence of American power. Critics such as Alan Ramsey argue that Australian government officials have proved to be more sincere to US rather than to their own nation. Hence it can be said that Australia actually transformed into an American colony after gaining independence from Britain (McLean, 2006). Australia had some key interests in forming and maintaining ANZUS alliance. For instance, in the post-World War II era Australia needed to have strong foreign relationships in order to meet any threat to its national interests. Furthermore, the significantly strong economic position of USA played a vital role in drivi ng and uplifting the Australian economy, while on the other hand Australia was specifically interested in gaining domestic political benefits from US interventions (Beeson, 2003). If we closely analyze the address of Australian Prime Minister Julia Gillard’s to the Congress representatives in the US then we can easily anticipate that Australia is not only

Marketing Explanation Essay Example for Free

Marketing Explanation Essay Background of marketing: Starting In the 1920’s it was the production era. A product was thought to be good if it was bought by a customer. Producers could only sell what they could produce. From the 1950’s marketing was shown in a sales era. Customers didn’t buy anything unless they needed it. Communication and persuading customers to buy your good was now stronger then it was so some companies goods were better than others. From the 1960s onwards most markets have become saturated (the size of the market remains the same). This means that there is now intense competition for customers. The sophistication of marketing management has therefore developed into what we now see in a modern marketing department. Marketers are involved at a strategic level within the organisation and therefore inform an organisation about what should be produced, where it should be sold, how much should be charged for it and how it should be communicated to consumers. Modern marketers research markets and consumers. They attempt to understand consumer needs (and potential needs) and allocate organisational resources appropriately to meet these needs. Modern marketers are particularly interested in brands. They are also increasingly interested in ensuring that employees understand marketing, i.e. that everyone within the organisation involves themselves with marketing activities. Started from the 1990’s organisation had to start considering what customers actually want and had to form relationships to create ‘loyal customers’. Function of marketing: â€Å"The function of marketing is to encompass the whole process of deciding which product and services the customer will want and how will they be delivered to the customer†. (Travel Tourism book 1, Page 112) What are the aims of marketing? * Meet customers’ needs * Know the competition * Manage any threats * Research customers need * Know the market Marketing Mix: The marketing mix describes the key elements that an organisation uses to inform and persuade and meet the customers’ needs using the 4 P’s. The 4 P’s are: * Product * Price * Place * Promotion Product: â€Å"a product is anything that is offered to the marketplace that can satisfy a customer’s perceived need† (Eric Davies, Successful marketing book, 2012, page 78) Price: How much the product is being sold to the customer for? Place: The place of marketing focus of how the product is contributed to the customers and where it is being stored. Promotion: who the product is being sold to (target audience) Marketing Segmentation: marketing segmentation is the way how the target market is divided into different sectors that are a best fit for them. The 4 groups are: * Demographic * Social-economic * Geographical * Psychograph Demographic segmentation: â€Å"Gender, age, income, housing type, and education level are common demographic variables.† (http://www.decisionanalyst.com) Social-economic segmentation: Mainly split you’re through your personality. The main groups are consumer attitudes, values, behaviours, emotions, perceptions, beliefs, and interests. Geographical segmentation: This is based on where you live e.g. post code Psychographic segmentation: â€Å"This is perhaps the most common form of market segmentation, wherein companies segment the market by attacking a restricted geographic area. For example, corporations may choose to market their brands in certain countries, but not in others.† (http://www.decisionanalyst.com) E-marketing: The process of using digital technology to market products and services. Company ethos: Values and beliefs that define the company, normally expressed in vision mission statements. Virgin Atlantic Mission Statement: â€Å"Safety, security and consistent delivery of the basics are the foundation of everything we do.† â€Å"The success of our three year strategy requires us to build on these foundations by focusing on the business and leisure markets and driving efficiency and effectiveness.† (http://www.virgin-atlantic.com) Ryanair Mission Statement: Ryanair will become Europe’s most profitable lowest cost airline by rolling out our proven ‘low-fare-no-frills’ service in all markets in which we operate, to the benefit of our passengers, people and shareholders. Ryanair’s objective is to firmly establish itself as Europe’s leading low-faresscheduled passenger airline through continued improvements and expandedofferings of its low-fare service.’ Ryanair’s goal is to provide a no frills service with low fares designed to stimulate demand. (http://www.scribd.com) Consumer protection: Rules legislations that protect customers from many bad problems e.g. fraud, flight delay. There are 3 Main act that cover consumers. They are: * The Consumer Act 1987 * Data Protection Act 1998 * The Unfair In Consumer Contract Regulations 1999 The Consumer Act 1987: An Act to make provision with respect to the liability of persons for damage caused by defective products; to consolidate with amendments the Consumer Safety Act 1978 and the Consumer Safety (Amendment) Act 1986; to make provision with respect to the giving of price indications; to amend Part I of the Health and Safety at Work etc. Act 1974 and sections 31 and 80 of the Explosives Act 1875; to repeal the Trade Descriptions Act 1972 and the Fabrics (Misdescription) Act 1913; and for connected purposes. (http://www.legislation.gov.uk, 15th May 1987) So if there was an item on the plane that says its 69p but its scanned as 80p you have a right to purchase it for 69p. Data Protection Act 1998: The Data Protection Act (DPA) gives individuals the right to know what information is held about them, and provides a framework to ensure that personal information is handled properly. (http://www.admin.ox.ac.uk) The Unfair In Consumer Contract Regulations 1999: The Unfair Terms in Consumer Contracts Regulations 1999 (SI 1999 No 2083) (the Regulations) recognize that, in many circumstances, consumers have no power or influence over the details of the terms which they are asked to agree to when entering into consumer contracts. The purpose of the Regulations is to set a framework within which firms must work when drawing up their contact terms and conditions, and appoints certain third parties (known as Qualifying Bodies) who are authorized to challenge firms when they think a particular term is unfair. (http://www.cml.org.uk) Standards of practice: The advertising standards authority is an independent body set up to police the rules for advertising, sales, promotion and direct marketing. The system is aiming to protect consumers and maintain the integrity or marketing communications. P.E.S.T: P.E.S.T stands for: * P- political * E- economic * S- sociocultural * T- technological Travel tourism organisations have to be aware of the external factors that affect or influence their business. Political factors: Some political factors that would affect an organisation are: * Changes of government * Increase in tax * Security law Economical: Some economic factors that would affect an organisation are: * Recession * Exchange rates * Unemployment Socio-cultural: Some socio-cultural factors that would affect an organisation are: * More tourists * Income/trends Technological: Some technological factors that would affect an organisation are: *New technology * Websites * IT References: 1. (www.cim.co.uk) 2. http://www.atkinsmarketingsolutions.com/wp/2011/04/07/dr-philip-kotler-defines-marketing/ Friday, 16 November 2012 3. (Eric Davies, Successful marketing book, 2012, page 8) 4. (Travel Tourism book 1, Page 112) 5. (Eric Davies, Successful marketing book, 2012, page 78) 6. (http://www.decisionanalyst.com/publ_art/marketsegmentation.dai) 7. (http://www.decisionanalyst.com/publ_art/marketsegmentation.dai) 8. (http://www.virgin-atlantic.com/en/gb/allaboutus/missionstatement/index.jsp) 9. (http://www.scribd.com/doc/80225985/Marketing-Plan-for-Ryanair) 10. (http://www.legislation.gov.uk/ukpga/1987/43,15th May 1987) 11. (http://www.admin.ox.ac.uk/dataprotection/)

The Importance of Psychotherapy and Medication in the Treatment of Buli

The Importance of Psychotherapy and Medication in the Treatment of Bulimia Nervosa This researched argument is on the disorder of bulimia nervosa. The reason behind my writing about the topic of bulimia is because my sister suffers from it and I want to know how to help her. I also would like to be able to share the information I obtained while doing my research. I want to argue the importance of having both psychotherapy and medication in the treatment for the people afflicted with this serious health disorder. Society needs to be altered by the media and educated about the disorders of bulimia and other disorders that are associated with eating problems. Hopefully my essay will inform you about the health dangers and complications caused by bulimia. I also want to readers of my essay to be able to gain a deep understanding for how bulimic individuals are victims and how they are suffering with this disorder. Maybe, if more people are informed about bulimia nervosa, then the number of people suffering from this ailment will lessen. In recent years, an awareness of the negative impact of the media icons on society is extremely apparent in today's youth. Countless numbers of individuals, the majority being women, try to obtain the "ideal" body images viewed everywhere. However, this idealized image is not a realistic one. The terms "Barbie doll syndrome", "yo-yo dieting", "bulimia", and "anorexia" are commonly talked about. Unfortunately, the words are the labels for some serious disorders that have dangerous affects and sometimes lead to the death of many individuals. People in today ¹s society have idea that bulimia, or any other eating disorder, will not affect them. These people are totally wrong to think in such a m... ...e body they want, but then after that moment they can not control their weight and keep on losing more weight. Pictures of half-dead, overly skinny people should be shown to society for everyone to be able to view first hand what the end product of bulimia looks like. That the goal of the bulimic is to be thin and attractive, but the reality is that they become ugly and sickly looking. Is this the life anyone really wants to live? Works Cited 1. Fairburn CG, Overcoming binge eating, New York: Guilford, 1995. 2. The International Journal of Eating Disorders, May 1995 v17 n4 p323(7). 3.the international journal of eating disorders, July 1997 v22 n1 p1(13). 4. Behavior Research and Therapy, March 1996 v34 n3 p197(16), Author G. Tarence Wilson. 5. Patient care, November 15, 1995 v29 n18 p101(3). 6. The Addiction Letter, May 1995 v 11 n5 p7(1).

Many Are the Crimes

The period of McCarthyism brought strong anti-communist campaign in the United States which started in the 1940s and ended in the 1950s. This era was also known as the Second Red Scare. There were fears of Communist infiltration on American organizations and â€Å"espionage by Soviet agents† (Fried, 124). It was a troubled time during the McCarthy era where many Americans where charged of being Communists or being Communist sympathizers. Many of them went through a series of investigations and interrogations by government committees and agencies. These investigations were directed at individuals who work for the government, those in the entertainment business, union members and educators. Although evidences were weak and often exaggerated, suspicions were given more weight. As a result, many Americans lost their jobs and some were even incarcerated (Fried, 150). In Ellen Schrecker’s book Many Are the Crimes, the author describes the persecution of the Communist Party in the U.S. from the 1920s until the 1950s. Schrecker believed that McCarthyism contributed to the downfall of Communism in America and thrusted the country into a gulf of right-wing sentiments which plagues the U.S. until now ( Reeves, Are You Now†¦A new study of McCarthyism and the legacy of HUAC, 1998). The first three chapters of Schrecker’s book explain the Communist Party’s emergence in the 1930s in America. She explained why the Communist Party was susceptible to attacks by the U.S. government. The second chapter â€Å"Red Baiters, Inc.† is an extensive analysis of people and institutions which characterized anticommunism in the 1920s and 1930s (Schrecker, 41). The author outlines Franklin D. Roosevelt’s stance on Communism. According to Schrecker, President Roosevelt’s approach to Communism was â€Å"non-ideological† (p. 87), there were occasions that he did not pay attention to the existence of the Communist Party and there were times that he supported political suppression. Roosevelt authorized the FBI under J. Edgar Hoover to look into the Communist Party’s movement because they saw it as â€Å"a threat to national security† (p. 89). In Chapter 4, Schrecker discusses the U.S. government’s propaganda that the Communist Party was being influenced by Moscow. In Chapter 5, the author talks about how Americans saw Communism as a national threat through â€Å"subversion, espionage and sabotage† (p. 181). In the third part of Ellen Schrecker’s book, explains the â€Å"instruments† of anti-communism and how the FBI under J. Edgar Hoover used different tactics to purge communists in America by wiretapping and surveillance (p. 239). Schrecker discussed the role of Senator John McCarthy in the â€Å"anti-communist crusade†, and his â€Å"disregard for civil liberties† (p. 265). The last chapters of the book Many Are the Crimes, Schrecker talks about the experiences of Clinton Jencks and members of the workers union and how they were persecuted and eventually lost their jobs.   Schrecker explains the impact of McCarthyism in the American society, how it â€Å"destroyed the left† and paralyzed the Communist Party (p. 369). In context, Schrecker’s book exposed the effects of the McCarthy era not only in politics but also in the entertainment business wherein the Hollywood blacklist dictated who would produce movies and star in those films. Screenwriters, actors and actresses did not escape interrogation by the anticommunist committees and those found guilty of espionage were sent to jail (Whitfield, p. 194). The unions played an important part in those days because they talked about racial concerns in terms of equality. The union also provided support for women’s issues. It showed the inequality in terms of salaries that female workers get and how they are poorly-paid in comparison with the male workers. The union also encouraged women to be strong leaders. These progressive attempts of bringing change in the role of women in society and the work force were halted during the McCarthy era (Cherny, p.10). For the most part the greatest damage done during the McCarthy era was the destruction of the American left and the decline of the Communist Party in America. In terms of social policy, McCarthyism interrupted the reforms needed for health insurance. The country’s â€Å"cultural and intellectual life† became stagnant because of censorship during the McCarthy era (Schrecker, The Legacy of McCarthyism). The downfall of the McCarthy era was due to the decline of public support and court decisions which upheld individual rights and freedom (Fried, p. 197). With the current situation in the U.S., people are more vigilant and aware of the effects of McCarthyism. This episode will serve as a â€Å"cautionary tale for future generations† (Rosen, Could It Happen Again?). Works Cited Cherny, Robert W., William Issel and Kieran Walsh Taylor. American Labor and the Cold War: Grassroots Politics and Postwar Political Culture. New Brunswick, New Jersey: Rutgers University Press, 2004. Fried, Albert. McCarthyism, The Great American Red Scare: A Documentary History. Oxford: Oxford University Press, 1997. Reeves, Thomas C. â€Å"Are You Now†¦.A New Study of McCarthyism and the Legacy of HUAC†.   14 June 1998. http://www.nytimes.com/books/98/06/14/reviews/980614. 14reevest.html. Retrieved on 7 January 2008. Rosen, Ruth. â€Å"Could It Happen Again?† 12 May 2003. http://www.commondreams.org/ views03/0512-01.htm. Retrieved on 7 January 2008. Schrecker, Ellen. â€Å"The Legacy of McCarthyism†. Retrieved on 7 January 2008. Schrecker, Ellen. Many Are the Crimes: McCarthyism in America. Princeton, New Jersey: Princeton University Press, 1999. Whitfield, Stephen J. The Culture of the Cold War. Baltimore: The Johns Hopkins University Press, 1996.                                 

Exam case financial accounting Essay

Solutions to Exercises and Problems Tutorial 1 IFM Case 2-2 Case 2-2 SKD Limited 1.Goodwill There is no goodwill amortization expense in Country A, so the goodwill amortization expense recognized by SKD must be added back to determine income under Country A GAAP. SKD amortizes goodwill over a longer period (20 years) than is allowed in Country B (5 years), so an additional amount of goodwill amortization expense must be recognized to determine income under Country B GAAP, which reduces Country B GAAP income. b.The goodwill adjustment affects the retained earnings in stockholders’ equity. The increase in Country A GAAP income results in an increase in retained earnings and the decrease in Country B GAAP income results in a decrease in retained earnings. c.The adjustment to income is for the current year only. The adjustment to stockholders’ equity is cumulative. The fact that the stockholders’ equity adjustment is three times as larger as the income adjustment implies that the goodwill was purchased three year ago. 2.Capitalized Interest a.The adjustment labeled â€Å"Capitalized interest† relates to the interest that is not expensed but instead is capitalized under Country A GAAP. The adjustment labeled â€Å"Depreciation related to capitalized interest† relates to the depreciation of the interest that was capitalized as part of the cost of the asset. b.The first adjustment increases income because interest is not being expensed immediately but instead is capitalized as part of the cost of the asset to which it relates. The second adjustment decreases income because under Country A GAAP, the asset to which interest is capitalized has a larger cost and therefore a larger depreciation expense. c.Both income adjustments are closed out to retained earnings and partially offset one another. The increase to income of $50 and the decrease of $20 result in a net increase in retained earnings of $30. 3.Fixed Assets a.When fixed assets are revalued to a higher amount, there is an increase in their carrying value with an offsetting increase in stockholders’ equity to keep the balance sheet in balance. The amount by which the assets are revalued is subject to depreciation, which results in a larger depreciation expense. The adjustment to recognize this additional depreciation expense decreases income under Country B GAAP. It also decreases stockholders’ equity (retained earnings). The decrease in retained earnings from additional depreciation is smaller than the increase in stockholders’ equity from revaluation of assets, which results in a net increase in stockholders’ equity. Note: if we knew when the fixed assets were revalued, we could determine the amount by which they were revalued. For example, if revaluation occurred at the end of the previous year, then the revaluation amount must have been $64 ($64 – 8 = $56) because only one year of additional deprecat ion would be included in the stockholders’ equity adjustment. 27. Holzer Company – Property, Plant, and Equipment (capitalization of borrowing costs and measurement of asset subsequent to acquisition using two alternative models) IAS 16 Cost Model Carry asset on the balance sheet at cost less accumulated depreciation and any accumulated impairment losses. Capitalize borrowing costs borrowing costs attributable to the construction of qualifying assets. Annual interest ($900,000 x 10%)$90,000 Interest to be capitalized in Year 1 ($500,000* x 10%)50,000 Interest expense in Year 1$40,000 * Expenditures of $1,000,000 were made evenly throughout the year, so the average accumulated expenditures during the year are $500,000 ($1,000,000 / 2). Cost of building: Construction costs$1,000,000 Capitalized interest50,000 Total initial cost of building$1,050,000 Annual depreciation (beginning in Year 2) ($1,050,000 / 40 years) $26,250 Year 1Year 2Year 3Year 4Year 5 Income Statement Depreciation expense$0$26,250$26,250$26,250$26,250 Balance Sheet Building (at 1/1)$0$1,050,000$1,023,750$997,500$971,250 Depreciation(26,250)(26,250)(26,250)(26,250) Building (at 12/31)$1,050,000$1,023,750$997,500$971,250$945,000 IAS 16 Revaluation Model Carry asset on the balance sheet at revalued amount equal to fair value less any subsequent accumulated depreciation and any accumulated impairment losses. Capitalize borrowing costs attributable to the construction of qualifying assets. Annual interest ($900,000 x 10%)$90,000 Interest to be capitalized in Year 1 ($500,000 x 10%)50,000 Interest expense in Year 1$40,000 Cost of building: Construction costs$1,000,000 Capitalized interest50,000 Total initial cost of building$1,050,000 Annual depreciation (beginning in Year 2) ($1,050,000 / 40 years) $26,250 Year 1Year 2Year 3Year 4Year 5 Income Statement Depreciation expense$0$26,250$26,250$25,5262$25,526 Subtotal $0$26,250$26,250$25,526$25,526 Loss on revaluation27,500 Reversal of revaluation loss(27,500) Total expense (income)$0$26,250$43,750$25,526$(1,974) Balance Sheet Building (at 1/1)$0$1,050,000$1,023,750$970,000$944,474 Depreciation(26,250)(26,250)(25,526)(25,526) Building (at 12/31)$1,050,000$1,023,750$997,500$944,474$918,948 Loss on revaluation(27,500)1 Reversal of revaluation loss27,5003 Revaluation surplus 3,5523 Building (at 12/31)$1,050,000$1,023,750$970,000 $944,474$950,000 1At December 31,Year 3, the fair value of the building is determined to be $970,000. The carrying value of the building is decreased by $27,500, with a loss on revaluation recognized in Year 3 net income. 2 Depreciation in Year 4 is $25,526 ($970,000 / 38 remaining years). 3At December 31,Year 5, the fair value of the building is determined to be $950,000. The carrying value of the building is increased by $31,052. A reversal of revaluation loss of $27,500 is recognized in income and $3,552 ($31,052 – 27,500) is recorded as revaluation surplus in shareholders’ equity.

Terrorism in the Modern world essays

Terrorism in the Modern world essays Terrorism. It is a word that strikes fear into many. Terrorism has been around since the beginning of time, and has caused empires to rise, fall, and allowed people to gain power. Terrorism is a growing problem in this unstable world. A simple act of terrorism can cause tensions to break between two countries, as seen with Israel and Palestine's conflicts due to religious beliefs and territory disputes. Among the various potential threats are wars with neighboring countries, missile attacks on cites, biological and chemical terrorism, suicide bombings, and hostage taking. In an April 1999 survey the most feared terrorism was bombings on US soil. (Cole, 1) There are many ways to combat terrorism. First, would be an international team that is always on call to respond to terrorist threats, and retrieve hostages with minimal loss of life. The second is gun control, which would limit the weapons accessed by potential terrorists. The last thing is to recognize terrorist organizations befo re they have a chance to attack. Terrorism has been around since the days of ancient Egypt. People have been killing leaders of countries to try and overthrow the government, and for the past one hundred and twenty years terrorists have had new weapons of mass destruction, such as bombs. Many political figures in the past were assassinated: King Tut in Egypt, who was poisoned and hit in the back of the head by a political rival, the members of the Roman Senate and Brutus, his best friend, killed Caesar. John Wilkes Booth, a southerner who was angry about the way the Civil War turned out assassinated Abraham Lincoln; and Lee Harvey Oswald killed John F. Kennedy. But terrorism in revealing itself in new forms in this modern world, such as massacres, hijackings, attacks on U.S troops, and hostage taking. But there is a difference between a criminal and a terrorist. A criminal is after money or drugs, while a terrorist is after the long-term disruption of ...

Music and the Positive Effects on the Human Brain Professor Ramos Blog

Music and the Positive Effects on the Human Brain composer Music is a huge part of human culture, past and present. It has the power to activate every part of the brain. Music can also affect our vibration, and our behavior but most importantly, our brain. Professional musicians have stronger communication between brain hemispheres, superior working memory and are better in subjects like reading and math. People tend to listen to music whilst they are doing something to pass the time. What they dont know is that their brain is still memorizing words and sentences at the same time as their mind is listening to music. There is meaning in music and it can be use to communicate things and induce people to act a certain   way. As author I. Clifford Rose writes in Neurology of Music: â€Å"Music, rather than simply being a complex sonic pattern produced and received for aesthetic or hedonistic end, can better be interpreted as a communicative medium.† Meaning that music is not just sound it is a form of communication that is used througho ut the world in many different ways. Positive Effects: In recent scientific studies, it has been shown that music can modify the brain structure. A study of the university of cornwall has shown that listening to heavy metal music induces people to be less sociable and lowers their willingness to do things for the common good. However if they are introduced to upbeat music it can bring a positive effect on ones teamwork ability. â€Å"With listening to upbeat music, it helps them tune out the static in ones voice so you can understand them better.† states Kraus in the article, Get Engaged by Julie Deardorff. People who like the same music can most times share similarities in likings. It states that our brains will not stop developing till our late twenties early thirties. Our minds are constantly being changed day to day from the music that we listen to. People who listen to heavy metal tend to be calmer where as the people who listen to something like hip hop it helps. Hip hop explains the persons life so most people can relate to hip hop more than heavy metal. Most heavy metal songs dont really make sense because they scream a lot. In hip hop you generally understand what they are saying because it is more clear and most rappers rap about their life and how they grew up and what they went through. The more people tend to connect with one another the more they will be willing to work together against or on something. A persons mind is so much more capable than what most people take it as when it comes to multitasking. They can be working on cleaning the house and nine times out of ten they would think that they finished it fast because their mind is focused on the music rather than the task at hand. While it easy to multitask it is also easy to get sidetracked meaning if they start to really like the music that they are listening to they will spend countless hours on finding a new song with the same upbeat tone. It is both a gift and a curse which is said in the article ‘The Need To Minimize Distractions’ by Michigan State University. While it is very rare that you are able to do multiple things that require thinking you find your mind jumping from one thing to the next instead of doing them both at the same time. The people who are able to both things without even thinking are considered very gifted. 1.Music helps learn new things: Music in a different language tends to teach people long after the time period where there brain has stopped developing. Songs in a different language help you learn a new language if you like the song you will want to know what it means and then look it up and sing it. 2.Music helps babies grow healthy: Music can also make a positive effect in child development, the amazing effect a melody has on the mind starts even before birth. Recent studies have shown that children exposed to classical music in the womb exhibit a positive change in physical and mental development after birth. Companies still continue to market classical music to parents of children so they can listen their way to greater intelligence. (Peter Van Eerden 2017) 3. Playing an Instrument Makes you smarter: The brain seems to be a sponge for music and, like a sponge in water, is changed by it. The brain’s left and right hemispheres are connected by a big trunk line called the corpus callosum. When they compared the corpus callosum in 30 non musicians with the corpus callosum in 30 professional string and piano players, researchers led by Dr. Gottfried Schlaug of Beth Israel Deaconess Medical Center in Boston found striking differences. The front part of this thick cable of neurons is larger in musicians, especially if they began their training before the age of 7. (Begley,Sharon 2000) The ability of music to trigger memories of ones own life experiences is, for many people, an everyday occurrence. This article uses material from an in-depth qualitative study of adults memory narratives, which reveals the potential for music to encapsulate memories and associated affect on a scale that extends from singular moments to collections of memories situated within distinct temporal boundaries. (Istvandity, Lauren 2014 Works cited Begley Sharon: Music on the mind. Newsweek, July 24 2000 Julie Deardoff: Get Engaged: Involving students show greater gains in speech processing, reading, December 16 2014https://news.northwestern.edu/stories/2014/12/how-music-class-can-spark-brain-development/ Istvandity, Lauren: The lifetime soundtrack Popular Music History August, 2014 Volume 9 Issue 2 Peter Van Eerden Will Listening to Music While Pregnant Make Your Baby Smarter? August 28 2017https://news.sanfordhealth.org/childrens/will-listening-to-music-make-your-baby-smarter/

Psychoanalytic Theory and Learning Perspectives Essay

Psychoanalytic Theory and Learning Perspectives - Essay Example It should be mentioned that his theories also underwent the same process of development and change, much like the theories of the mind that preceded his arrival on the field of psychology. His famous theory of the Id, Ego and Super-Ego was a result of a continuing process, beginning with the first topographical model, in which the mind was divided in 3 psychic areas, each allocated to an unconscious, subconscious and pre-conscious level of function. One of the central elements of the system was the censor located between the unconscious and the pre-conscious, whose basic purpose was to repress certain unconscious mental activity (Perelberg). It should be mentioned that, according to this theory, such activity still represented a part of the unconscious, and it only became part of the conscious mind if it was focused on through the process of attention. Freud in a 1915 paper, "The Unconscious", presented clinical manifestation, where such dynamically unconscious thoughts were apparent ; however, it was more than clear that the theory needed to be modified, as same systems operating in the area of the unconscious and conscious inadequately explained the structure and functions of the human mind (Perelberg). Some psychologi Some psychologists explain that the second topographical model was, in most part, based on the previous model; what was revolutionary was the clear definition of the individual areas of the mind, as well as their level and method of functioning. The theory of the Id, Ego and Super-Ego "had a highly clarifying effect and so made further clinical advances possible. But it did not in itself involve any fundamental changes in Freud's views on mental structure and functioning. Indeed, the three newly presented entities, the id, the ego and the superego, all had lengthy past histories" (Perelberg). In his new model, Freud defined the Id as the repressed unconscious, as well as the setting of our desires. This aspect of the mind had no structure and it was solely based on the pleasure principle, which demanded the uncompromising fulfillment of its desires. It represents the basic and most primitive part of the human mind, directed towards satisfying essential desires, ranging from nutrition al to sexual needs, and, according to Freud, it is most evident in young children. The Ego, which was the focus of Freud's research was formed at a later age, when the pleasure principle came in contact with reality, and the realistic condition that not every desire can be fulfilled. This realistic principle modified the pleasure principle forming the regulatory principle of the ego, which acts as the primary censor of the unconscious. It was defined by Freud in 1923 as the primary organizer, using the principles of adaptation, integration and control in order to create a functioning individual in the conscious reality. Freud further developed the theory by focusing on the ego from an aspect of an object of certain facets of our psychological live, like our libido. In schizophrenic patients, the objects of libido are substituted with the ego, which forces the patients to become megalomanic (Perelberg). This is closely related

Opera Report Carmen Essay Example | Topics and Well Written Essays - 750 words

Opera Report Carmen - Essay Example The walls were painted in dark or pale shades of grey. The whole set seem to have leaped out of an antiquated book whose pages have turned brittle and its colors have faded with age. I could almost see the book settled quietly on a dusty shelf on the back portion of the library. If set designer John Conklin’s and lighting designer Gary Marder’s intentions were to give a hint to the opera’s tragic ending, then they have been successful in this part. But a story is not just about a happy or sad ending. A story has a beginning, a complicated plot and an ending. In this view, I think the stage could have made use of better lighting. There were some parts where the actors almost disappear into the shadows, especially when they move towards the wall or the back portion of the stage. On the story itself, I give its director, Sonja Frisell, the liberty to make her own interpretation of Prosper Merimee’s novel. I believe that the director should be given enough room to exercise her artistic skills and decide on the details of the story. I think Frisell did a very good job at telling the story of Carmen and her daring adventures on love. I especially love Carmen, both the character and the actress. I like the character Carmen’s go-getter attitude. Although she was a gypsy, she did carry herself well in the crowd and commanded everyone’s attention with her larger-then-life presence. She does not mind how she rank compared to others. She just wanted to live her life to the fullest. And I believe that Nino Surguladze gave justice to Carmen’s colorful lifestyle. She was pretty with an equally captivating mezzo soprano voice. For me, Surguladze and her portrayal of Carmen was the highlight of the show. Finally, the three and a half hours of musical bliss was a great experience. The actors did deliver their pieces quite well. The soprano music is a welcome break from the rock and pop music that floods my senses in