Sunday, May 24, 2020
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 wasnÃ¢â¬â¢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 Ã¢â¬Å"magical powersÃ¢â¬ 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 Ã |Ã 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 MoreCongoÃ¢â¬â¢s Era of Damnation631 Words Ã |Ã 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 Ã |Ã 6 Pagesswarming around the United States in the early 1900Ã¢â¬â¢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 Ã |Ã 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 TutsiÃ¢â¬â¢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 Ã |Ã 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 Ã¢â¬Å"civilizeÃ¢â¬ 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 Ã |Ã 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 DaughterÃ¢â¬â¢s Rwanda Essay1972 Words Ã |Ã 8 PagesThe Inanga and Its Place in African Music (Option One) In the documentary Inanga: A Song of Survival in a DaughterÃ¢â¬â¢s Rwanda, Sibomana Athanase says, Ã¢â¬Å"After the drum, the inanga is the queen of all the traditional instrumentsÃ¢â¬ (Inanga: A Story of Survival in a DaughterÃ¢â¬â¢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 inangaÃ¢â¬â¢s identityRead MoreSurvival International : A Global Movement1802 Words Ã |Ã 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 BritainÃ¢â¬â¢sRead MoreCambodia, Congo, And Jamaica2373 Words Ã |Ã 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
Thursday, May 14, 2020
The reliability of eyewitness testimony has become a popular research topic in applied and social psychology since Loftus and PalmerÃ¢â¬â¢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 PalmerÃ¢â¬â¢s study, some of the subjects were asked Ã¢â¬Å"About how fastÃ¢â¬ ¦show more contentÃ¢â¬ ¦However, Ã¢â¬Å"discussion among victims or witnesses to a crime is difficult, if not impossible to preventÃ¢â¬â¢Ã¢â¬â¢ (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 individualÃ¢â¬â¢s memory is altered by new information, the secon d refers to the phenomenon of someoneÃ¢â¬â¢s memory being altered as a result of the influence of other peopleÃ¢â¬â¢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 Ã |Ã 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 Ã |Ã 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 firstname.lastname@example.org. iv Praise Comments on the earlier 1993 edition, published by Wadsworth Publishing Company, which
Wednesday, May 6, 2020
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 oneÃ¢â¬ ¦show more contentÃ¢â¬ ¦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 ¡Ã ¥The Flea seems particularly unerotic in character, extraordinarily preoccupied with ethical and social, particularly marital, mattersÃ ¡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 Ã |Ã 7 Pagesavert him from reaching his desires. This is incalculably recognized in his two poems, Ã¢â¬Å"The Sunne RisingÃ¢â¬ and Ã¢â¬Å"The FleaÃ¢â¬ where DonneÃ¢â¬â¢s arguments challenge some beliefs of the 17th century England. Through Ã¢â¬Å"The Sunne RisingÃ¢â¬ 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 Ã¢â¬Å"The FleaÃ¢â¬ 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 Ã |Ã 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 Ã |Ã 6 PagesFollowing a unique poetic language of the Renaissance, John Donnes ÃâThe 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 Ã |Ã 5 Pagesexample, in the poem, Ã¢â¬Å"The FleaÃ¢â¬ , 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 FrostÃ¢â¬â¢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 Ã |Ã 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 Ã |Ã 7 Pagesof the stanza starts with Ã¢â¬ËbutÃ¢â¬â¢. In this stanza, Marvell refers to the pure speed and certainty of time: Ã¢â¬ËtimeÃ¢â¬â¢s winged chariot hurrying nearÃ¢â¬â¢ (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 Ã¢â¬Ëdeserts of vast eternityÃ¢â¬â¢ (ll.24). The poet goes on to talk about how her Ã¢â¬Ëbeauty shall no more be found; [...] that long-preserved virginity (ll.25-28). This illustratesRead MoreThe Flea, By Andrew Marvell996 Words Ã |Ã 4 PagesJohn Donne s, The Flea, and Andrew MarvellÃ¢â¬â¢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 speakerÃ¢â¬â¢s need to turn his Ã¢â¬Å"coy mistressÃ¢â¬ into a Ã¢â¬Å"willingRead MoreEssay on The Flea by John Donne2357 Words Ã |Ã 10 PagesThe Flea by John Donne Ã¢â¬Å"The FleaÃ¢â¬ , a witty poem of seduction and conceit, taken from John DonneÃ¢â¬â¢s Ã¢â¬Å"Songs and SonetsÃ¢â¬ is the poem that I have chosen to compare to Ã¢â¬Å"SongÃ¢â¬ , another poem of John DonneÃ¢â¬â¢s where he is passionately pleading with his wife not to be disheartened about his departure abroad. Both poems which belong to Ã¢â¬Å" Songs and SonetsÃ¢â¬ , 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 Ã |Ã 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 Ã |Ã 13 PagesMe Not, and The Flea The four poems I am going to be comparing are, Ã¢â¬Å"To His Coy Mistress,Ã¢â¬ Ã¢â¬Å"Shall I Compare Thee,Ã¢â¬ Ã¢â¬Å"Let Me Not,Ã¢â¬ and Ã¢â¬Å"The Flea.Ã¢â¬ 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, Ã¢â¬Å"Shall I Compare TheeÃ¢â¬ , and Ã¢â¬Å"Let Me NotÃ¢â¬ , are sonnets and both were written by Shakespeare. Ã¢â¬Å"To His Coy MistressÃ¢â¬ is written by Andrew Marvell and Ã¢â¬Å"The FleaÃ¢â¬ was written by John
Tuesday, May 5, 2020
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 HarnischfegerÃ¢â¬â¢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 companyÃ¢â¬â¢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 HarnischfegerÃ¢â¬â¢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 companyÃ¢â¬â¢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 HarnischfegerÃ¢â¬â¢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 HarnischfegerÃ¢â¬â¢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 Ã¢â¬Å"see throughÃ¢â¬ the above accounting changes, and who is least likely to do so? I think the first ones to Ã¢â¬Å"see throughÃ¢â¬ 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 Ã¢â¬Å"turnaroundÃ¢â¬ 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 HarnischfegerÃ¢â¬â¢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 HarnischfegerÃ¢â¬â¢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.
Saturday, April 4, 2020
The invention of televised media and video technology came with a number of challenges, especially because modern societies rely too heavily on the media for entertainment and communication. However, one of the most debated topics in this field is the possible impact of media on children and adolescents.Advertising We will write a custom essay sample on Violent Media Causes Aggression in Children specifically for you for only $16.05 $11/page Learn More Since 1970s, several empirical studies have suggested that exposure to violent scenes in televised media has a high likelihood of instilling aggressive behaviour in children (Paik Comstock, 2004). While a number of scholars in education and psychology have done some research to refute this claim, there is adequate evidence, from research and theory, that confirms that violent media causes aggressive behaviour in children. Using social cognitive and other learning theories, it would be clear to support the empirical studies that support the postulate that violent social media causes aggressiveness in children. Albert Bandura (1997) provides this field of study with adequate background on which one can clearly show that media violence causes aggressiveness in children. In his social learning theory, Bandura attempts to show how people learn from observations and thereafter take similar actions to those learnt from observation. Within this context, the cognitive theory of learning argues that internal mental states are an integral part of observational learning (Bandura, 1997). Thus, in social setting, people acquire new information from observing the behaviours of others. Using this theory, it is evident that children are likely to take the behaviours of other people in the society; especially they are exposed to such behaviours for a substantial time.Advertising Looking for essay on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More A dding on this, studies have shown that children are more likely to learn from observing than older people. This is true because children often learn from imitations, right from acquisition of language. It is also evident that children take the behaviours they frequently observe in their lives. In his famous Bobby doll experiment, Bandura found that children become aggressive towards an object or a person once they observe another person behaving in the same manner (Bandura, 1997). However, some opponents of this theory attempt to argue that the violence a child acquires from observation is short-term, and may not appear as the child grow up. Nevertheless, it is worth noting that the frequency of exposure to a given behaviour is directly proportional to the time length of existence of a given type of behaviour in a child. In fact, violent behaviour is constant in televised media and the TV and videos are at the disposal of modern children (Hogben, 2008). Secondly, opponents tend to a rgue that within the context of social cognitive learning, three other different psychological processes normally increase the behaviour of a child. First, priming of a pre-existing aggressive script, angry emotions and aggressive cognitions contribute to social cognitive learning. They also argue that simple mimicking of aggressive script play an important role, alongside changes in emotional arousal due to stimulations by observing scenes of violence (Hurley Chatter, 2004). However, it is important to clarify here that human mind behaves as an associative body of network where themes or ideas are partially primed, activated or triggered by a stimuli that could be internal and external.Advertising We will write a custom essay sample on Violent Media Causes Aggression in Children specifically for you for only $16.05 $11/page Learn More Actually, aggressiveness develops this same way in children (Anderson Bushman, 2008). Exposure to media violence deve lops some similar behaviour in children once they come across stimuli that provoke a more similar situation to the televised scene. Here, children develop aggressiveness by reacting to a stimuli they same way they have been seeing characters behave on television and video. In conclusion, exposure to media violence increases the rate of violence in children, both in short term and long term. In addition, this postulate is better explained by social cognitive learning, which is one of the main processes through which human learn in childhood. References Anderson, C. A., Bushman, B. J. (2008). Media violence and societal violence Science, 2(9), 2377- 2378 Bandura, A. (1997). Social Learning Theory. New York, NY: Prentice-Hall Hogben, M. (2008). Factors moderating the effect of television aggression on viewer behavior. Communic Res, 2(5), 220- 247 Hurley, S., Chatter, N. (2004). Perspectives on Imitation: From Cognitive Neuroscience to Social Science. Cambridge, MA: MIT Press.Advertis ing Looking for essay on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Paik, H., Comstock, G. (2004). The effects of television violence on antisocial behavior: a meta-analysis. Communic Res 2(1), 516- 546 This essay on Violent Media Causes Aggression in Children was written and submitted by user Braxton House to help you with your own studies. 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Sunday, March 8, 2020
3 Types of Redundancy to Avoid 3 Types of Redundancy to Avoid 3 Types of Redundancy to Avoid By Mark Nichol Redundancy in a sentence is annoying, and it is also a nuisance. Conveying information in more than one way, or by repeating wording, is consciously or subconsciously distracting to the reader and contributes to compositional clutter. Note in the discussions and revisions following each example how the sentence in question can be improved by deleting such infelicities. 1. Like Smith, Jones also owns a family-run business. When an additive word or phrase such as like or Ã¢â¬Å"in addition toÃ¢â¬ introduces a sentence, using also to bridge the complementary phrases is redundant: Ã¢â¬Å"Like Smith, Jones owns a family-run business.Ã¢â¬ 2. Many components, such as asset balance, deposit balance, and interest income, etc., should be sensitive to the change in the macroeconomic environment. Use of a phrase like Ã¢â¬Å"such asÃ¢â¬ or Ã¢â¬Å"for exampleÃ¢â¬ (or the corresponding abbreviation e.g.) is redundant to etc. (or Ã¢â¬Å"and so onÃ¢â¬ ): Ã¢â¬Å"Many components, such as asset balance, deposit balance, and interest income, should be sensitive to the change in the macroeconomic environment.Ã¢â¬ (Or Ã¢â¬Å"Many components- asset balance, deposit balance, and interest income, etc.- should be sensitive to the change in the macroeconomic environment.Ã¢â¬ ) Note, however, that i.e., which means Ã¢â¬Å"that isÃ¢â¬ (or Ã¢â¬Å"that isÃ¢â¬ itself), pertains to clarification and not to listing of examples, so it is not redundant to etc. 3. But the policy is not solely about consumers; it is about what the law calls a data subject. A data subject is defined as a living individual to whom personal data relates. Avoid ending one sentence and beginning the subsequent sentence with the same word or phrase, which generally occurs when a word or phrase is introduced and then immediately defined: Ã¢â¬Å"But the policy is not solely about consumers; it is about what the law calls a data subject, which is defined as a living individual to whom personal data relates.Ã¢â¬ Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:Dialogue Dos and Don'ts15 Great Word GamesHow to Address Your Elders, Your Doctor, Young Children... and Your CEO
Friday, February 21, 2020
Why is media studies an important academic discipline - Essay Example The basic field of media studies or media sciences as one might inter relate the two terms is to make sure that there is complete harmony of understanding the different media related regimes when it comes to getting the message to the right people at the right time and in the right capacity. The media contributes to public opinion and provides understanding of the news. The media entertains us, watches government and social institutions, and gives the public information for debate and discussion about local and international affairs. The role of media in the world of today is unparalleled, so much so that it literally overshadows the extent of impact any other field of life or work can have. Media manipulations thus also are quite rampant and would remain in the thick of things until a sense of responsibility and fair play is brought into this scenario. Thus this issue brings to light the task played by the spin doctors with the passage of time. These people are basically biased towards a cause, an event or have a set objective to start with. Media has a huge role to play in any countryÃ¢â¬â¢s day to day activities and the mannerisms in which it usually deals with the people living in a region or country for that matter. (Curran, 2000) Its role cannot be denied its du e right especially since it can literally make or break the cultural values and traditions of any country. When we speak of media studies, we must remember that it is composed of a number of subsets namely advertising, film, television, print, animation and so on and so forth. Media communications demands a lot of word of mouth approach that essentially takes into consideration the fact that the more people are happy and satisfied with the brand and its related associations, the more they will buy it again and again as well as encourage their near and dear ones to take that step of having the eventual purchase on