Do It Yourself Natural Beauty Tips Free Essays

Having lovely skin, appearance and body includes eating well and right Some of the best excellence treatment and arrangements are straightforward nourishments found in our kitchen or markets. These nourishments are effectively accessible and modest as you can get them during your showcasing trip. The best about characteristic nourishments is that these food sources don't contain additives, synthetic substances or aggravation scents present in numerous business brands items. We will compose a custom exposition test on Do It Without anyone else's help Natural Beauty Tips or then again any comparative subject just for you Request Now These normal food can be utilized for regular cures and improve our body in general wellbeing. These nourishments additionally give a speedy wonder fix routine at the solace of your home. Essentially get one of these nourishments from your refrigerator and start your wellbeing and excellence treatment right away. * To err on the side of caution, it is proposed that you fix test these nourishments to check for any unfavorably susceptible response before spreading them over your face and skin. Steep a couple of Earl Gray teabags in bubbling water, run them under a tap and spot over eyes for 10 minutes before night out. Utilize four packs of chamomile tea. Leave them to soak for 5 minutes at that point hold your face over the bowl. Freeze cooled chamomile tea in an ice-3D square plate. At the point when set, expel blocks and run over your face. Absorb some cloth cooled green tea and apply on skin the manner in which you would a toner. OLIVE OIL Heat a cup of olive oil in the microwave for a couple of moments. Back rub onto dry regions of your skin. Warmth enough olive oil to fill a large portion of a little garments bowl. Absorb your hands the oil for around 10 minutes, trailed by the feet. Use it as a conditioner by leaving warmed olive oil on your hair for 15 minutes before cleanser. Expel all hints of cascara by dunking an abused mascara wand into some olive oil and use it to apply on your lashes the manner in which you would mascara. Cleave up a cucumber and sprinkle a couple of drops of lemon Juice in the blend. Apply all over. Calm tired eyes by cutting two adjusts and spot them on the eyelids. Rub down hot skin with a blend of hacked cucumber, olive oil and plain yogurt. LEMON For shining teeth, blend one teaspoon of new lemon Juice with one teaspoon of bicarbonate of pop and half teaspoon of salt. Utilize like toothpaste †when seven days. Help the skin and smoothen harsh edges of elbows and knees. Cut a lemon into equal parts and rest your elbows in every half for 15 minutes. Or on the other hand press Juice of lemon and apply on your knees. TOMATO Peel a tomato and slash it finely before spreading on face. Work as a successful chemical and delicate astringent to fix pores. Crush Juice of an orange and blend in with a tablespoon of plain yogurt. Apply on face, staying away from the eye zone. Wash off following 10 minutes and sprinkle face with cold water. POTATOES An extraordinary method to dispose of dim underage circles. Run an enormous potato in a blender. Crush the mash to dispose of overabundance Juice and structure two patties from it. Spot the patties over your eyes and keep them there for 10 minutes. APRICOTS Pound the portion and add body cream to mix into smooth glue. Use it as a delicate shed for face. Note the pip is the unpleasant â€Å"seed† and the ivory piece is the thing that you need when part open the pip. MAYONNAISE Massage mayonnaise into your hair after cleanser. Leave it on for a couple of moments before wash off. You can likewise utilize mayonnaise as a lip cover. Leave it on for 10 minutes before evacuating with cold water. AVOCADOS Mash a ready one and use it as a facial cover; wash off following 10 minutes. To dispose of puffy eyes; utilize a material fabric, make a â€Å"moneybag† loaded up with pounded avocado. Touch it delicately on eyes. GINGER Chop ginger and blend it in with body moisturizer for a facial clean. Stay away from the delicate eye MILK Soak a cotton cushion with cool new milk and press it tenderly all over your face. Other than protein to take care of your face, it disposes of earth completely. Chill some milk in the refrigerator before emptying the substance into a garments splash. Use it like a runner over excited skin. Warm a bowl of milk in the microwave for a large portion of a moment and empty substance into a garments bowl. Splash your feet for 30 minutes and afterward give tit great hard brush to expel dead skin. Blend two teaspoons of turmeric powder and one teaspoon of nectar with Just enough warm water to make a thick glue. Spread the blend all over your face and leave it on for 15 to 20 minutes. Wash off with water. For a three-in-one pre-shower treatment; mix two tablespoons of earthy colored sugar with one teaspoon of new lemon Juice and a few drops of olive oil. Rub the glue over harsh zones like the knees and elbows. Citrus IAC d run the lemon unclogs the minerals, skin-cleaning sugar disposes of surface soil and olive oil dampness the skin. Run around 10 unripe fruits in a blender. Blend the Juice in with a tablespoon of dry oats and use as a five-minute facial veil. For the body; blend cherry Juice in with a tablespoon of ocean salt and back rub over moist Dilute one tablespoon of nectar with one teaspoon of water at that point heat it in the microwave for 10 seconds. When it’s cooled, apply all the rage and leave for 10 minutes. To dry out pimples, spill out a teaspoon of nectar into a bowl. Dunk a cotton bud into the nectar and apply on the spots. For a transitory encourage, utilize Just the eight. Blend it in with a tablespoon of nectar and spread over face and throat in an upward movement. Leave on for 15 minutes and wash off with warm water. Whisk egg yolk with a tablespoon of olive oil and leave on your hair for a couple of moments before your cleanser. It makes an incredible hair conditioner. Crush a large portion of a ready papaya with two teaspoons of nectar. Apply to zones of face that are inclined to wrinkles, for example, between the temples and at the edges of the nose. Leave on it for 10 minutes. Suggest underneath are the mystery formula for sound drinking. Carrot + Ginger + Apple ; Boost and scrub our framework. Apple + Cucumber + Celery ; Prevent malignant growth, diminish cholesterol, and improve stomach upset and migraine. Tomato + Carrot + Apple ; Improve skin composition and terrible breath. Harsh gourd + Apple + Milk ; Avoid terrible breath and lessen inward body heat. Step by step instructions to refer to Do It Yourself Natural Beauty Tips, Papers

We Should Not Pullout from Iraq an Example by

We Should Not Pullout from Iraq: Prevention is the Best Cure We as a whole realize that wars never get us to any great, however regardless of whether it is the for the most part acknowledged idea, we now and again need to get include to retouch a few things. The war on Iraq has ever been a reverberating issue since the time the primary US intercession. In this specific issue, it generally appears that the US is constantly painted in a negative picture. Pundits blame the US for having narrow minded political aims in regards to the circumstance in Iraq. What these pundits are ignoring are the selfless goals of the US to support Iraq. They are likewise not considering the way that the war doesn't just influences the US and Iraq. Almost certainly, if the circumstance doesn't get controlled, things could leave hand, even past the fringes of Iraq. This is a worldwide concern and the US is being accused for attempting to address it. No one is agreeable to wars, however we should consider that the US has the capacities to end a war that is influencing numerous individuals. Need exposition test on We Should Not Pullout from Iraq: Prevention is the Best Cure theme? We will compose a custom exposition test explicitly for you Continue I am a lot of mindful that the contention of this paper would cause a commotion. I might want to initially certain that this paper has no plan of culpable anybody due to racial issues that might be raised during the conversation. What this paper looks for is the thought of certain parts of the war on Iraq. I would post some potential repercussions when we would pullout our soldiers from Iraq. It is imperative to consider that these repercussions would not just influence the two nations included, it could likewise have an impact of an overall scale. Let us simply utilize a typical saying for a similarity, we have demonstrated through mankind's history that avoidance is the best fix. That relationship would function admirably in this specific situation, all things considered, the US troops fundamental reason for they remain in Iraq is to keep further mischief from unfriendly powers. On the off chance that we would consider when US troops had first pulled out from Iraq, fear based oppression had been expanded in Iraq. What's more, this increase of fear is propagated by other encompassing threatening nations. They guarantee that they have assaulted Iraq as a reaction to the American Imperialism. In these sorts of circumstances, it is irrefutable that the Iraqi individuals would require expansion help as far as security. The US armed force has the ability of aiding in the security, so why not? The US armed force is after totally considered as, if not the most, one of the most skilled military on the planet. Also, in the event that we leave Iraq powerless against the encompassing threatening nations, would assume responsibility for a significant piece of the universes oil gracefully. I for one accept that this specific part of the pullout doesn't require a lot of elucidating. The straightforward rationale that there is nothing valuable that would occur if the universes oil gracefully would be constrained by psychological oppressors, is as of now enough for me. We are as of now having a vitality emergency, if the psychological oppressors would corner the universes oil gracefully, we could simply envision the confusion that would breakout. Another significant perspective that we ought to consider is the notoriety of the US as a nation and in addition, a nation of the world. I realize this may sound as contrarily ethnocentric, yet the picture that the US is presently getting increasingly disturbing. It appears that the US is developing a notoriety for being a nation who can't stand firm close by the duties we had made. During the past responsibilities of the US, we subsequently get the notoriety that we can't be confided in when the circumstance gets troublesome. A great case of this is the point at which the US needed to leave the Vietnam War and thusly leave partners helpless against the adversaries. The marines in Beirut and the celebrated Black Hawk Down episode are simply different models. On the off chance that this pattern would go on, the US would be simply affirming the assessments of the pundits. The most exceedingly terrible thing that could happen is that the individuals may lose confidence in the US quality as a country, also the assessments of different nations. Be that as it may, the most significant explanation behind not pulling out our soldiers in Iraq is for the soldiers themselves. Moving the soldiers to Iraq had caused a lot of time, cash, and exertion. Moving the soldiers out of Iraq would in like manner require so a lot. Flying them out of the nation would not occur in only days. Democrat presidential up-and-comer Barrack Obama had said himself that it is approximated that moving the soldiers out of Iraq would take tow to three years (Anburajan). In any case, the most basic point is that in the event that we move the soldiers out bit by bit, the soldiers that would be deserted would be powerless against assaults. A slow pullout would simply mean the steady decrease of the military quality in the nation. The main safe time when we could pull out our soldiers is just when the radicals have been completely stifled. The consequence of this would not just make the arrival of our soldiers safe, yet Iraq would be left as a safe and politic ally stable spot. As an end, I might simply want to repeat that nobody likes wars. I for one despise the idea of wars, the same amount of as everybody on the planet does. In any case, there are a few circumstances that we are required to do things that we don't care for, basically in light of the fact that we need to. We could simply return the relationship that avoidance is the best fix. We could simply think about the war as a severe medication that would assist us with forestalling a sickness. We could simply swallow the harsh taste of that activity thinking about the security of the US, Iraq, our soldiers, and the entire world. If not pulling out our soldiers would be the key towards harmony even in only one piece of the world, I solid accept that it is a decision we need to make as a harmony adoring country. References Aswini Anburajan. December 15, 2007.OBAMA: TROOPS OUT IN TWO TO THREE YEARS. Berger, Samuel. National Security Adviser. America Must Not Pull Out of Iraq to Contain Civil War.

Tips for Explaining a Parents Addiction to Children

Tips for Explaining a Parent's Addiction to Children Addiction Coping and Recovery Methods and Support Print Explaining a Parents Addiction to Children By Buddy T facebook twitter Buddy T is an anonymous writer and founding member of the Online Al-Anon Outreach Committee with decades of experience writing about alcoholism. Learn about our editorial policy Buddy T Medically reviewed by Medically reviewed by Aron Janssen, MD on November 27, 2019 linkedin Aron Janssen, MD is board certified in child, adolescent, and adult psychiatry and is the vice chair of child and adolescent psychiatry Northwestern University.   Learn about our Medical Review Board Aron Janssen, MD Updated on February 19, 2020 Eric Audras / Getty Images More in Addiction Coping and Recovery Methods and Support Overcoming Addiction Personal Stories Alcohol Use Addictive Behaviors Drug Use Nicotine Use Children living in homes where there is parental substance abuse can find life difficult, unpredictable and confusing. Sometimes they even believe the alcohol or drug abuse is their fault. Dealing with the chaos and unpredictability of their home life, children can receive inconsistent messages. Children can feel guilt and shame trying to keep the family secrets. Often they feel abandoned due to the emotional unavailability of their parents. What to Tell Children About Substance Abuse in the Family If the family breaks up because of substance abuse, children may be removed from the home. Children who live with a parent who abuses alcohol or other substances may  become withdrawn and shy while others can become explosive and violent.?? They often develop issues with self-esteem, attachment, autonomy, and trust. What do you tell children when one or both of their parents are alcoholics or addicts? How do you explain the chaos? First and foremost, because trust is almost always an issue, you tell them the truth. According to the National Association for Children of Alcoholics (NACoA), there are four messages that children, with parents who are alcoholics or addicts, need to hear: Addiction is a disease, you cant control your parents drinking, youre not alone, and you can talk about it.?? Addiction Is a Disease When they are drunk or high, sometimes parents can do things that are mean or things that dont make sense. Children need to know that their parents are not bad people, they are sick people who have a disease. Its Not Your Fault Children must understand that they are not the reason a parent drinks too much or abuses drugs. They did not cause the addiction and they cannot stop it. You Are Not Alone Children need to realize that their situation is not unique and they are not alone. Millions of children have parents who are addicted to drugs or who are alcoholics. They need to know that, even in their own school, there are other children in the same situation. Its Okay to Talk Children in homes with substance abuse need to know that its okay to talk about the problem without having to feel scared, ashamed or embarrassed. Children no longer have to lie, cover up, and keep secrets. They should be encouraged to talk to someone that they trust â€" a teacher, counselor, foster parent, or members of a peer support group such as Alateen. The Seven Cs NACoA also suggests that children dealing with family addiction learn and use the following 7 Cs of Addiction: I didnt cause it.I cant cure it.I cant control it.I can care for myselfBy communicating my feelings,Making healthy choices, andBy celebrating myself. Children from homes where there is parental substance abuse are often scared, lonely and many times feel isolated from society. Whether you deliver the message perfectly or not, giving them someone with whom they can talk is an important step in their recovery. Alcoholism: A Family Disease

The African Pygmy Genocide - 527 Words

They started killing people and eating them ... I saw them cutting up human flesh, then they were putting it on a fire to grill it. I got scared and ran away, not knowing what else happened behind me. a quote from Amuzati N, a Bambuti Pygmy who escaped a massacre by a rebel group in the Democratic Republic of Congo. This was just one of the many atrocities the African Pygmies has experienced in the past. Pygmies are the indigenous people of Africa. For millions of years they lived in the jungles of Congo, where they maintained their unique relationship with nature. But the mid-1970s, the Mobutu government, a government led by Mobutu Sese Seko Kuku Ngbendu wa Za Banga who was the President of Republic of the Congo decided that many of the lush Congo forests were National Parks, and the pygmy people were evicted. The eviction wasn’t the genocide itself but it was a large contributor on how it will leave the people vulnerable in the open. The genocide was a mass killing includin g cannibalism since the local rebel thought that the Pygmy flesh had â€Å"magical powers† And also women were raped because it is said if you sleep with a woman it will relieve back pain. With the average man standing 4 feet 11 inches tall, these small people live in small bands that range from 15-70 people making them vulnerable to rebel militia forces. These African Pygmy people are not farmers, but they are hunters of wild animals and gatherers of roots and honey. Yet, unlike most of our past humanShow MoreRelatedThe Rwandan Genocide And The Genocide1102 Words   |  5 Pagespeople were murdered and tortured for their African heritage. The Rwanda genocide is considered to be one of the worst massacres the world has ever seen since the Holocaust. This paper will touch a few things that occurred after the massacre, and will also answer the questions of why this massacre started, what occurred during this genocide. The Rwandan genocide was a massacre based off of discrimination and hatred for a specific tribal group. This genocide has been one of the hardest things the RwandanRead MoreCongo’s Era of Damnation631 Words   |  3 Pageshis own personal rule. His rule was an extremely negative and very unwanted thing that plunged the area into an era of damnation. The early history of the congo really starts in 150 AD. The indigenous immigrants to the Congo, who were most likely Pygmies, had migrated from the northern area to the savannah regions in the south now called DROC, or Democratic Republic of the Congo (Clarke, John H). These immigrants brought agriculture, and made iron tools. Moving ahead to 1482, the Portuguese navigatorRead MoreAnalysis Of The Book Darwin s Plantation 1365 Words   |  6 Pagesswarming around the United States in the early 1900’s. Things like racial superiority, genocide, racism, and even murder could be justified by the ideas that Charles Darwin planted. Experimentation on Negroes was very common to see, most tests were used to prove that those of color were less than those who were white. Though some of the information that was found actually proved some positive things about the African American race, however that information was never released. These ideas and experimentsRead MoreAn Inside Look at Rwanda Essays1195 Words   |  5 Pagesand plains. Rwanda is bordered by Uganda, Tanzania, Burundi, and the Democratic Republic of Congo. The country is home to various cultures and languages such as Kinyarwanda (Bantu) and French. Although mostly recovered, the devastation of the 1994 genocide still plagues the country. This included the mass killings of Rwandans led by the political elite name Akazu. The Tutsi’s, one of the two major cultures in Rwanda, population was drastically affected by the horrific event. The demographics ofRead MoreEuropean Brutal Treatment Of Caucasian Europeans725 Words   |  3 PagesLinqvist illustrated European brutal treatment towards people of colour in the historical analysis Exterminate all the brutes. Europeans claimed that as they reached industrialization, African were at the primitive stage of society, therefore it was the European mission to help â€Å"civilize† them. They considered Africans more animal than human. Europeans, during the Imperialism period, were determined to claim that the white was the most superior race of the human species. At the beginning, LindqvistRead MoreThe Beginning of the Rwandan Genocide758 Words   |  3 PagesThe first know people to live in the region near Rwanda were the Twa, other wise know as Pygmies. However, between 700 and 1000 BC, Hutu people from the Congo River basin migrated to the area. Although the Hutu had been well functioning since their arrival, in the 15th century, the Tutsi tribe arrived from Northern Africa. The Tutsi were more powerful and conquered the Hutu, creating an intricate feudal system. The Tutsi became the ruling, landowning class and the Hutu became peasants and surfs,Read MoreInanga: A Story of Survival in a Daughter’s Rwanda Essay1972 Words   |  8 PagesThe Inanga and Its Place in African Music (Option One) In the documentary Inanga: A Song of Survival in a Daughter’s Rwanda, Sibomana Athanase says, â€Å"After the drum, the inanga is the queen of all the traditional instruments† (Inanga: A Story of Survival in a Daughter’s Rwanda). For Rwandans, it is an instrument that is deeply rooted in tradition and in culture, yet as time goes on, it is slowly losing its appeal across generations. Traditionally associated with the Tutsi people, the inanga’s identityRead MoreSurvival International : A Global Movement1802 Words   |  8 Pagesfrom the Indians, such as cattle and land. (Lewis, 1968) Eventually, this time period became known as the Genocide of Amazon Indians, in which more than six million Indians had been sent to extinction by the negative effects of civilization. In 1969, British citizens created an organization in London, England, known as Survival International after hearing the devastating report of the genocide of Amazon Indians. (Survival International Website) They were strongly moved by a newspaper article in Britain’sRead MoreCambodia, Congo, And Jamaica2373 Words   |  10 PagesProtectorate. (Marston 2015) A tribunal known as the ECCC (Extraordinary Chambers in the Courts of Cambodia) was established by agreement between Cambodia and the UN to prosecute senior members of the Khmer Rouge for war crimes, crimes against humanity and genocide, and trials began in 2009. Several have been sentenced to life imprisonment, and other investigations are ongoing, (Extraordinary Chambers in the Court of Cambodia 2016) Prime Minister Hun Sen, who served as a Khmer Rouge officer before defecting

The reliability of eyewitness testimony has become a...

The reliability of eyewitness testimony has become a popular research topic in applied and social psychology since Loftus and Palmer’s study in 1974 (see Steblay, 1997; Wright Loftus, 1998; Deffenbacher, Bornstein, Penrod, McGorty, for reviews). Participants viewed videos or slides of traffic accidents (Loftus Palmer, 1974) or a criminal act (Roediger, Jacoby, McDermott, 1996; Cutler, Penrod, Martens, 1987) and afterwards were asked several questions about what they had just seen. The manipulation in studies was that the researchers did not ask the same question to all participant, but instead changed the wording of one critical detail in the question. In Loftus and Palmer’s study, some of the subjects were asked â€Å"About how fast†¦show more content†¦However, â€Å"discussion among victims or witnesses to a crime is difficult, if not impossible to prevent’’ (Yarmey, 1992, p. 252). The concern that witnesses might talk to each other has been confirmed by a survey conducted in Australia (Paterson Kemp, 2006). They found that if the respondent had witnessed a serious event and there was a co-witness present, 86% of the respondents had discussed the witnessed event together, of which 63% percent had done so immediately after the witnessed event. In another survey by Paterson and Kemp (2005), police officers confirmed the observation that co-witnesses frequently discuss the witnessed event together, and also indicated that such discussions are difficult to prevent. Discussion between eyewitnesses seems inevitable, and several researchers have emphasized the negative effects of discussion on group memory, such as memory distortion, (Basden, Basden, Bryner, Thomas 1997; Weldon, Bellinger, 1997), or memory conformity (Wright Schwartz, 2008; French, Garry, Mori, 2008) that occurs due to the group process. Whereas the first refers to the effect that an individual’s memory is altered by new information, the secon d refers to the phenomenon of someone’s memory being altered as a result of the influence of other people’s memories On the other hand, little research has been conducted regarding the possible positive effects of discussion on eyewitness memory recall.Show MoreRelatedCatherine Malasa2300 Words   |  10 PagesCHRESO UNIVERSITY DISTANCE EDUCATION NAME OF SCHOOL: FACULTY OFBUSINESS, HUMANITIES AND SOCIAL SCIENCES DEPARTMENT: SOCIAL SCIENCES COMPUTER NO: PROGRAM: BARCHELAR of SCIENCE IN ECONOMICS COURSE CODE: PSY 501 LECTURER: SIKABELE CHIKUBA STUDENT: CATHERINE MALASA SEMESTER: 1ST SEMESTER 1ST YEAR ASSIGNMENT: NO 1 DUE DATE:Read MoreLogical Reasoning189930 Words   |  760 Pagesby Wadsworth Publishing Company, Belmont, California USA in 1993 with ISBN number 0-534-17688-7. When Wadsworth decided no longer to print the book, they returned their publishing rights to the original author, Bradley Dowden. The current version has been significantly revised. If you would like to suggest changes to the text, the author would appreciate your writing to him at dowden@csus.edu. iv Praise Comments on the earlier 1993 edition, published by Wadsworth Publishing Company, which

The Persuasive Tone of The Flea Essay - 766 Words

The Persuasive Tone of The Flea John Donne, a member of metaphysical school in the Seventeenth century, exhibited his brilliant talent in poetry. In The Flea, he showed the passion to his mistress via persuasive attitude. The tone might straightforwardly create playfulness or sinfulness; yet, the poem contains none of either. What impress readers most is situation and device. The situation between the speaker and the audience is persuasion, love or marriage. As to device, the notable parts are diction and rhetoric skills. Furthermore, unique characteristics of this poem are also an important element of his persuasive tone. First of all, the situation created by Donne is remarkable. Although there is only one†¦show more content†¦More than the effect, it also has an implication. The flea having sucked his blood and then hers, he takes a far bolder step and suggest that because their blood in now mixed in the fleas body, they are in some meaningful physical way joined already.i[i] Finally, The Flea contains two major unique characteristics. One of Donnes most successful effects is sudden contrast.ii[ii] The insect seems to be no connection with romance, but by sucking blood of two characters of the poem, the flea builds a bridge between the two persons that surprises many readers.  ¡Ã‚ ¥The Flea seems particularly unerotic in character, extraordinarily preoccupied with ethical and social, particularly marital, matters ¡K. but also transforms the sexual seduction lyric into a more serious persuasion to full affectionate and physical loving.iii[iii] The other is Donnes skill, dramatic monologue. In both line one of the first and the second stanzas, the poet began with strong voice. Later in the following lines of the two stanzas, Donne himself explained his reasons logically. The only difference is his attitude. The tone of stanza two is stronger than stanza one, and stanza three is even stronger than stanza two; therefore, in killing it the poets mistress would commit, not only murder on him, a crime she is injured to, but suicide and sacrilege.iv[iv] To the end, The Flea describes aShow MoreRelatedEssay about Metaphysical Poetry - the flea + sune rising1703 Words   |  7 Pagesavert him from reaching his desires. This is incalculably recognized in his two poems, â€Å"The Sunne Rising† and â€Å"The Flea† where Donne’s arguments challenge some beliefs of the 17th century England. Through â€Å"The Sunne Rising† we gain a sense of meaning that Donne is irritated and perplexed with new discoveries and that he believes his love is everything in the whole world. In â€Å"The Flea† we can see Donne challenging the social costumes of the 17th century, such as chastity of women, his tremendous persistenceRead MoreJohn Donnes The Flea: Poetry Analysis786 Words   |  3 PagesReport Card: 1. The Flea (1633) 2. John Donne (1572-1631) 3. The flea is the main metaphor/character in the poem, symbolizing the union between the man and the woman, the other two subjects of the poem, who are inferior to the power that the flea holds upon them and their union, whether intimate or otherwise. 4. The man and the woman (i.e. the writer and the woman courted) are secondary characters in this poem and, as mentioned above, are influenced by the flea, which is the main symbolRead MoreEssay on Sexual Meaning in John Donnes Poem, The Flea1471 Words   |  6 PagesFollowing a unique poetic language of the Renaissance, John Donnes ‘The Flea is a poem illustrating the metaphor of a flea to represent the sexual act and relations between a man and woman. Portrayed through language, imagery, and structure John Donnes poem is one of conceit and seduction, as the speaker (assumed to be a man) follows a consistent pattern of persuasion to have premarital sex with a woman. Written during the 17th century, John Donne utilizes an unconventional genre in his poemRead MoreAnalysis Of The Poem The Flea By John Donne1033 Words   |  5 Pagesexample, in the poem, â€Å"The Flea†, by John Donne, initially it referred to a flea biting the speaker but as the reader proceeds further the perspective changes from this flea into the larger picture, which is a humorous little debate whether the speaker and his beloved will partake in premarital sex or not. Donne chose to word the poem in a format very similar to Frost’s definition of poetry. Donne begins using the flea as an analogy and this translates into the persuasive diction where the speakerRead MoreLove in To His Coy Mistress and The Flea Essay1850 Words   |  8 PagesLove in To His Coy Mistress and The Flea Both To His Coy Mistress, by Andrew Marvell (1621-1678) and The Flea, by John Donne (1572-1631) present different attitudes to love. Both are also structured very differently and occasionally use contrasting imagery. Each poem was written in the 17th century, just after the Renaissance. The poets were metaphysical poets. Although the metaphysic was originally a derogatory term, metaphysical poetry used intellectual and theologicalRead MoreCritical Commentary on to His Coy Mistress1563 Words   |  7 Pagesof the stanza starts with ‘but’. In this stanza, Marvell refers to the pure speed and certainty of time: ‘time’s winged chariot hurrying near’ (ll.22). This refers to Roman mythology and to the poets point that time flies; this attaches a sinister tone to the second stanza. This is emphasised when he compares their lives to the ‘deserts of vast eternity’ (ll.24). The poet goes on to talk about how her ‘beauty shall no more be found; [...] that long-preserved virginity (ll.25-28). This illustratesRead MoreThe Flea, By Andrew Marvell996 Words   |  4 PagesJohn Donne s, The Flea, and Andrew Marvell’s To His Coy Mistress are persuasive poem in which the speaker is attempting to establish a sexual union with his significant other. These poems is spoken by a male lover to his female beloved as an attempt to convince her to sleep with him. John Donne and Marvell brings out and shapes this meaning through his collective use of conceit, rhythm, and rhyme scheme. The basic theme of the poems is the speaker’s need to turn his â€Å"coy mistress† into a â€Å"willingRead MoreEssay on The Flea by John Donne2357 Words   |  10 PagesThe Flea by John Donne â€Å"The Flea†, a witty poem of seduction and conceit, taken from John Donne’s â€Å"Songs and Sonets† is the poem that I have chosen to compare to â€Å"Song†, another poem of John Donne’s where he is passionately pleading with his wife not to be disheartened about his departure abroad. Both poems which belong to â€Å" Songs and Sonets†, written around the time of the 16th century, show that their title suggests they are both short poems, following the traditional form of a sonnetRead More Persuading their Mistresses in The Flea and To His Coy Mistress4822 Words   |  20 PagesPersuading their Mistresses in The Flea and To His Coy Mistress Examine the ways in which the poets in The Flea and To His Coy Mistress try to persuade their mistresses. Both The Flea by John Donne and To His Coy Mistress by Andrew Marvell are seduction poems, written by the poets to seduce their mistresses. Both have three stanzas and a basic couplet rhyming structure. Donne and Marvell are metaphysical poets from the 17th century. They have taken simple ideas and stretched them farRead More Love in To His Coy Mistress, Shall I Compare Thee, Let Me Not, and The Flea3166 Words   |  13 PagesMe Not, and The Flea The four poems I am going to be comparing are, â€Å"To His Coy Mistress,† â€Å"Shall I Compare Thee,† â€Å"Let Me Not,† and â€Å"The Flea.† All four of these poems are based on the subject matter of love. The four poems have a lot in common but each poem touches a different aspect of love. Two of the poems, â€Å"Shall I Compare Thee†, and â€Å"Let Me Not†, are sonnets and both were written by Shakespeare. â€Å"To His Coy Mistress† is written by Andrew Marvell and â€Å"The Flea† was written by John

Harnischfeger Corporation free essay sample

Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements. Harnischfeger made two accounting changes from which one made its net sales increase, and the second change made its net income increase. For the net sales increases, they included sales from certain foreign subsidiaries which increased their net sales. Also, in the past when having sold equipment generated from their supplier Kobe Steel, they only included the gross margin from the sale of Kobe originated equipment, but now they include the net sales products purchased from Kobe and sold by Harnischfeger. This was done mainly to reflect more effectively on the transactions between the corporation and Kobe, since they were now working with a long-term supply agreement which was part of their restructuring plans. The other change was to use the straight-line method for the computation of depreciation expenses for plants, machinery and equipment. This changed method of computing depreciation made their net income rise by million. We will write a custom essay sample on Harnischfeger Corporation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 2. What is the effect of the depreciation accounting method change on the reported income in 1984? How will this change affect profits in future years? Depending on the useful life of the asset being depreciated, salvage value and purchase price, the straight line method (used in accounting changes for Harnischfeger), this computing method will spread the depreciation expense evenly in the useful life. Whereas the accelerated method of depreciation uses larger depreciation values in the beginning years of the assets useful life, and for the remaining years it is a lower expense until becoming zero. The overall effect per year on net income with straight line methods is to make it appear a bit higher (depends on what type of business, manufacturing business makes net income higher since the cost of manufacturing equipment is usually very high leading to larger depreciation expense values). In the future years net income will remain steady using straight line depreciation methods, and when depreciation ends with the assets useful life, it will either be disposed giving a temporary increase in net income or will be replaced with a new asset with a new depreciation expense. 3. What is the effect of the depreciation lives change? How will this change affect future reported profits? If the depreciation lives changes, there can be two of the following consequences:a) If the plant, property and manufacturing quipment are used for less time than the indicated useful life, the future profits could decrease if there is no productivity. Overhead expenses would reduce, but depreciation would still continue and would make profits smaller. b) If the plant, property and manufacturing equipment are used for a longer period than the estimated useful life, then the depreciation will reduce by the end of the useful life, but the maintenance expense will increase because as these assets g et older, they need constant maintenance. If production output is not high enough to compensate maintenance expense, then profits could reduce. 4. The depreciation accounting changes assume that Harnischfeger’s plant and machinery will last longer and will lose their value more slowly. Given the business conditions Harnischfeger was facing in its primary industries in 1984, are these economic assumptions justified? The case said that they used straight line depreciation method in the accounting change, but it doesnt mean that the plant and machinery will last longer, the useful life of the plant and machinery will be the same. The only way it lasts longer is because less of it is being used because now Harnischfeger is buying their equipment from overseas to save on manufacturing costs and increase their profit. It is true that it will lose the value more slowly because the depreciation expense is divided in the years of useful life of the equipment. Are these economic assumptions justified? In my opinion, they are not. There is no credible forecast or sales leads that show that profits will continue at that steady stream, so in my opinion these depreciation accounting changes are just temporary measurers to first appease creditors and restore confidence to attract investment. To be able to justify economic assumptions, it would be better to see through two quarters of the following accounting period to see if the company made any significant changes rather than just cost cutting and accounting changes to increase net income. 5. In Note 7, Harnischfeger describes the effect of LIFO inventory liquidation on its reported profits in 1984. Describe what is meant by LIFO liquidation and how liquidation affects a company’s income statement and balance sheet. LIFO liquidation means that a company show that it has sold its oldest inventories first. Since LIFO means to sell inventory that last came in first, LIFO liquidation occurs when a company makes it appear that it sold its oldest inventory first. This inflates profits because the old purchase price will be used ith a new selling price assuming inflation. Consequently, LIFO liquidation makes it look like the company made more money in the given accounting period. For the given period, LIFO liquidation bolsters the net income in the income statement, and in the balance sheet the inventory would be less valuable because it is recorded at the historical cost, rather than the current cost. 6. Note 8, states Harnischfeger’s allowance for doubtful accoun ts. Compute the ratio of the allowance to gross receivables (receivables before the allowance) in 1983 and 1984. What would the allowance have been if the company maintained the ratio at the 1983 level? How much did the pre-tax income increase as a result of the changed ratio in 1984? | 1984 | 1983 | Allowance for Doubtful Accounts | $5,900,000 | $6,400,000 | Net Accounts receivable | $87,648,000 | $63,740,000 | Gross Receivables | $93,548,000 | $70,140,000 | Ratio | 6. 31% | 9. 12% | If the company would have maintained their ratio at the 1983 level of 9. 12%, the allowance for doubtful accounts would have been $8,535,888. 2. The pre-tax increased by 2. 81% (9. 12% 6. 31%) 7. Note 9, page 216, states that Harnischfeger decreased Ramp;D expense in 1984 relative to the previous two years. Do you think this change was motivated by business considerations or accounting considerations? How did this change affect the company’s reported profits in 1984? On Kobes side, this change was motivated by business considerations since it would benefit a lot because Harnischfeger phased out its own man ufacturing of construction cranes and buys it from Kobe. Aside from that Harnischfeger would hold the exclusive distribution for Kobe-built cranes in the United States, so this Ramp;D cooperation agreement helps Kobe to manufacture products that are jointly developed. I believe that on Harnischfegers side the change is motivated by both accounting and business considerations because Harnischfeger must show profits this year to show that its restructuring plan has given favorable results and returned the company back to success, and since it needs to be still in business but is phasing out the manufacturing of construction cranes, it still has the ability to sell by ourcing it from another supplier (Kobe). In 1984, the Ramp;D expense reduced by 137% for Harnischfeger since Ramp;D was now in joint cooperation with Kobe steel and was going to be funded in a term of 3 years, considering a total cost of $17 million starting from year 1984. This huge saving of 137% in Ramp;D can be extrapolated in the total reduction of 19% in the Product develo pment, selling and administrative expenses from year 1983 to 1984. Their interest expenses, and provisions for income taxes increased in 1984, but the savings in Ramp;D were good enough to show remarkable change from a net loss in 1983 to a net income in 1984. 8. Note 11, describes a number of changes in Harnischfeger’s pension plans in 1984. Describe these changes as clearly as you can. What are the economic consequences of these changes to Harnischfeger and its workers? Pension expenses are reduced from $12. 2 million in 1982 to $1. 9 million in 1984. Net assets for employee benefits dropped from $124,2 millions in 1983 to $62 million in 1984. The reason for restructuring being that the program was over funded. The excess plan assets that totaled $39. 3 million reverted to Harnischfeger on receiving regulatory approval from the Pension Benefit Guaranty Corporation. This money has been added to the Accrued Pension Costs and will be amortized to income over the next ten year period. The other effect is that the The US Salaried Employees Plan was restructured and reduced the pension expense by $4. million. The actuarial gains of $39. 3 million are going to be amortized to income over the next 10 years starting from 1984. The economic consequences to Harnischfeger are substantial gains and income over the next ten years in their financial statements. The consequences for the workers are that their retirement benefits and pension plans are no longer going to contribute as much to their benefits as they did in the past. 9. How did the p ension plan changes affect Harnischfeger’s financial statements in 1984? Are these changes likely to affect future profits? Harnischfeger got actuarial gains of $39. 3 million which will be amortized as income over the next years starting from 1984 for the next ten years. This translate to an profit of $3. 93 million each year over a period of ten years. 10. Summarize all the accounting changes Harnischfeger made in 1984, and their effects on pre-tax profits and cash flows in 1984. The changes made by Harnischfeger and their respective effects on pre-tax profits are as follow:a) Changes in depreciation computation to traight-line methods: makes the net income appear stable and steady and reduces the larger expenses brought in in the initial years of accelerated depreciation, therefore shows slightly higher net incomesb) LIFO liquidation: inflates profits for the accounting period where liquidation was donec) Changes in ratio of allowance for doubtful debts: could increase profit by the change in the ratio from 1983 to 1984d) Decreased its Ramp;D expense, and got it funded by Kobe: huge decrease in their own expenditure, and funded by Kobe through a 3 year agreemente) Restructuring of its pension plans: got back $39. million of actual gains that would be amortized and distributed as income for the following years 11. Accounting statements are used by investors, lenders, customers, employees, and governments in dealing with Harnischfeger. Among these groups, who is most likely to â€Å"see through† the above accounting changes, and who is least likely to do so? I think the first ones to â€Å"see through† the accounting changes above thoroughly are going to be the employees who are currently working and the ones who were laid off as they might wonder how did the company show profit after a deep net loss in the past year. Government (regulators) are also likely to see this since Harnischfeger has become a â€Å"turnaround† stock within a year. Investors are concerned more with their per share profits, and lenders have been paid with newly raised capital. 2. Are the accounting changes likely to help or to hinder Harnischfeger’s ability to implement its business plan? Be as specific as possible. We must acknowledge facts before deciding if it will help or hinder. a) The period of overall recession did not only hit Harnischfeger, but many industries in the US and the world. b) Many of these affected companies were publicly listed corporations in the stock market, and feared a collapse due to fearful investors. ) Many if not all of the accounting changes that were questionable in nature such as (LIFO liquidation, actuarial gains, depreciation method changes) were done on purpose to save the company from a share price plummeting and keep or restore investors confidence until it devised a proper plan to grow once things were back to normal. These accounting have already helped Harnischfeger to implement its business plan because it already raised $150 million more, which it used to pay back its debts and use their current assets and strategic agreements ith foreign investors and suppliers to further grow. 13. Overall, what is your assessment of Harnischfeger’s future as of 1984? The future of Harnischfeger is promising, but the corporation must seek to diversify into more product lines and seek ways to reduce its cost by outsourcing the manufacturing of certain parts more than it is currently doing, and produce a more aggressive business plan that will secure a good amount of sales in th e near future. I think that the accounting changes and manipulation of figures and cutting on employee benefits were drastic and questionable to a point, but were measures taken to confront the most immediate problems. In that process the corporation realized many past mistakes and started to seek newer ways for growth. If the companys plans were a simply a scam, then the directors and top officers would have simply let the company collapse and run away with their compensations.