Thursday, October 31, 2019

Life span Develpoemnt (Prenatal Developement)-Chronic Illnesses,diet & Essay

Life span Develpoemnt (Prenatal Developement)-Chronic Illnesses,diet & exercise - Essay Example Alcohol is one substance that has been carefully studied, as far as its effects on pre-natal development, and the effects that pre-natal alcohol usage has on children as they develop. Pre-natal alcohol use may lead to a birth defect that is known as Fetal Alcohol Syndrome (FAS). (Davies & Bledsoe, 2005, p.1370). The characteristics of a child with FAS include growth deficiency, facial anomalies and damage to the child’s central nervous system. (Davis & Bledsoe, 2005, p. 1371). FAS is the main cause of preventable retardation in the United States. (Davis & Bledsoe, 2005, p.1371). The mechanism of alcohol damage to a developing fetus is through damaging the â€Å"architecture, neuronal migration and synaptogenesis of the developing central nervous system† (CNS). (Davis & Bledsoe, 2005, p.1372). The infants who are at the greatest risk of fetal alcohol syndrome are born to women who drink heavily on a regular basis during her first trimester. (Davis & Bledsoe, 2005, p.1372). The first month of pre-natal development is the most crucial and dangerous time for a woman to indulge in alcohol. (Davis & Bledsoe, 2005, p. 1372). Unfortunately, many women do not realize that they are pregnant during this developmental stage, so it is not unusual for women to drink alcohol unabated during this period. The extent of the damage done to the fetus corresponds how heavily the mother drinks during pregnancy. Women who regularly drink two drinks per day tend to have babies with low birth weight and â€Å"mild† disability, while consuming four to six drinks per day produces babies with more FAS symptoms. (Davis & Bledsoe, 2005, p.1372). The full expression of FAS heavily corresponds with women who consume eight to ten drinks per day, at least during the first trimester. (Davis & Bledsoe, 2005, p.1372). It is estimated that 30% to 50% of the infants born to chronically alcoholic women experiences a â€Å"serious

Tuesday, October 29, 2019

Political Philosophy and Major Theme Machiavelli Essay Example for Free

Political Philosophy and Major Theme Machiavelli Essay Machiavelli had a true and abiding love for Florence. He wanted to make Florence great and also find himself a job, as he lost his when the Medici family came into power. He dedicated his book on political science, The Prince, to Lorenzo Medici in the hopes that Lorenzo would be impressed and offer him a job. However, Lorenzo ignored the book and Machiavelli. The Prince is a didactic examination of political power, how to achieve it, maintain it, and expand it. Machiavelli does not take into consideration what is morally right, or amoral, only what is useful and useless. The book is more like a technical manual, and technical manuals only state the facts. The book defines what turns a mere man into a great ruler and what turns a great ruler into a mere man. Machiavelli’s book of politics is unique because it is so realistic. He does not place man in a false utopia where man live in eternal peace and harmony, everyone doing good to one another for the good of the public whole. Rather, he writes a manual where there are political conflicts and tensions. Machiavelli writes how a prince should deal with these conflicts and tensions. He condones cruelty, punishment, religion, rewards, compassion, and integrity to achieve power. Whatever means to achieve the end. QUESTIONS 2. Discuss Machiavelli’s â€Å"heroes†. Select one and discuss the traits that he finds admirable in that person. Be specific. Machiavelli’s heroes are Moses, Cyrus, Romulus and Theseus. They all formed civilizations. When Machiavelli talks about his heroes he is speaking of how to acquire a princedom. As Isiah Berlin says in his essay, Machiavelli admired these heroes because they were high-minded, tough, and tough enough to use brutality against the few, to help the public good of the princedom. He especially admired Moses because he was worthy to talk to God. Moses had the opportunity to create a new civilization with the Israelites because they were being treated badly by the Pharaoh . Therefore, Moses took advantage of their discontent with their new master and led them in a revolt. Eventually creating a new civilization. Machiavelli admired Moses because of his strength of character that carried him through the difficult trouble of gaining power. 3. Discuss Machiavelli’s opinions on the uses of cruelty to accomplish certain goals. The Prince is about the ways to achieve political power, with no preference for the way in which it is achieved. Machiavelli does not advocate unnecessary cruelty. His book is only about how to obtain and keep a princedom. Machiavelli believes that cruelty is sometimes necessary to acquire or/and keep political power. Machiavelli recognized that in the time he lived a political ruler would have to use cruelty, he writes, â€Å"The new prince, above all princes, cannot possibly avoid the name of cruelty†. He also states in Chapter VIII that cruelty may be useful sometimes in achieving certain ends, but it would bring no glory. 1. What does Machiavelli think of â€Å"the people† in the course of human history? Machiavelli refers to â€Å"the people† as â€Å"the masses†, lots of times. He realizes that â€Å"the people† are a dominant force in politics, whether it is a democracy or a republic. When a princedom is added to an already established kingdom, he writes that the customs must be the same between the two and that no new taxes or laws should be enacted. To do so would cause the people to revolt and the recently acquired princedom would be in jeopardy. Machiavelli realizes a prince cannot keep political power if his people hate him. A hostile population may abandon him or turn against him when hostile noble attack, then the prince will lose the kingdom. Machievelli also believed that a prince may â€Å" make an example of a very few† be execution of severe punishment, but that letting the population bring disorder among themselves was bad for the whole community. Therefore, Machiavelli was wary of â€Å"mob rule†. Machiavelli realizes that â€Å"the people† have to be relatively happy for a princedom to be healthy. 4. In general, what is Machiavelli telling his â€Å"Prince† with regard to the use of power? Machiavelli’s entire book is about power. How to achieve a princedom with power. Power over â€Å"the people† with cruelty (or punishment); power over other princes with deceit or a bigger army or powerful friends; power over the army with cruelty and/or money. He speaks of control over captured cities by dividing them into factions, disarming the people or forming hostilities among the people. All of these things achieve power. A prince must also be more powerful than his counselors, listening and gleaning knowledge but making his own decisions; because a weak prince will do whatever his counselors tell him and then his counselors will take over the princedom. EVALUATION OF BOOK I think this is one of the most interesting books I’ve read in a while. It’s dry, realistic, terse, and to the point. It’s also very easy to read (I was pleasantly surprised). All of the historical connotations are especially interesting. I read that Hitler, Mussolini, and Lenin found Machiavelli valuable reading; I would like to delve more into that one!! In the Renaissance religion and learning were beginning to be thought of as separate and Machiavelli was a man of his time. His book was entirely didactic and did not have a trace of religion. He spoke of cruelty and deceit in matter-of-fact tones and kept his book strictly a manual, with no judgements. In our modern time, we have to discern his book in the same manner that he wrote it. If we do not, we will not understand what he was writing.

Saturday, October 26, 2019

An analysis of the Depreciation Methods in GAAP in the UK

An analysis of the Depreciation Methods in GAAP in the UK Depreciation is the allocation of the cost of a plant asset to expense over its useful (service) life in a rational and systematic manner (Weygandt, Kieso and Kimmel, 2003:416). There are three factors affect the calculation of depreciation, which are asset cost, useful life and salvage value (Weygandt, Kieso and Kimmel, 2003). Accountant in different companies will use various methods to compute the depreciation. There are straight-line method, reducing balance method (double declining balance, sum of digits, reducing percentage), annuity method, and unit of production method (Mike, Ron and Allister, 1994). And in most companies, especially in the large corporations, they will use the straight-line method, because it is the easiest one to compute the depreciation. This essay will illustrate some method that usually used in the companies and contract with each method to find out which one is the most useful. At the beginning, the essay will illustrate the straight-line method, the se cond one is reducing balance method, the third method is sum of digits, and the last one is the unit of production method. Below each method, the essay will give an example, which is calculated by me. Under the straight-line method, the annual depreciation expense is the same over the assets estimated useful life every year. The annual depreciation expense is determined by depreciation cost divided by the useful life of the asset or multiplied by the annual rate of depreciation (Weygandt, Kieso and Kimmel, 2003). Example 1 An asset costs  ¿Ã‚ ¡11,000, its expected salvage value is  ¿Ã‚ ¡1,000, its estimated useful life is 5 years. Depreciable cost = ¿Ã‚ ¡11,000- ¿Ã‚ ¡1,000 = ¿Ã‚ ¡10,000 Annual depreciation expense = ¿Ã‚ ¡10,000/5years= ¿Ã‚ ¡2,000 OR Annual rate of depreciation =100%à ·5years=20% Annual depreciation expense = ¿Ã‚ ¡10,000*20%= ¿Ã‚ ¡2,000 Year 1 Cost  ¿Ã‚ ¡11,000 Depreciation 2,000 Year 2 Net book value 9,000 Depreciation 2,000 Year 3 Net book value 7,000 Depreciation 2,000 Year 4 Net book value 5,000 Depreciation 2,000 Year 5 Net book value 3,000 Depreciation 2,000 Net book value 1,000 The straight-line method is the simplest way among all the methods; it suitable for the use of asset is unvarying during the useful life; it is popular used by large corporation, such as Campbell Soup, Marriott Corporation and General Mills. However, the reducing balance method has a falling depreciation amount every year during the useful life of the asset. The changing depreciation is depended on the book value (cost less accumulated depreciation). It is calculated to multiply the book value at the beginning of the year and the reducing balance depreciation rate (Weygandt, Kieso and Kimmel, 2003). Example 2 An asset costs (book value at the beginning of year)  ¿Ã‚ ¡11,000, its expected salvage value is  ¿Ã‚ ¡1,000, its estimated useful life is 5 years. Reducing balance depreciation rate = 100%à ·5years=20%* Calculation of  ¿Ã‚ ¡901.12( ¿Ã‚ ¡4505.6ÃÆ'-20%) is adjusted to  ¿Ã‚ ¡3505.6 in order to make the book value equal salvage value (Weygandt, Kieso and Kimmel, 2003). Sum of digits is another kind of reducing balance method, which has the closest connection with useful life and salvage value of the asset. The depreciation cost is multiply depreciation cost (asset cost less salvage value) by digits of each year (Mike, Ron and Allister, 1994). Example 3 An asset costs  ¿Ã‚ ¡11,000, its expected salvage value is  ¿Ã‚ ¡1,000, its estimated useful life is 5 years The digits add up is 1+2+3+4+5=15 Depreciation cost = ¿Ã‚ ¡11,000- ¿Ã‚ ¡1,000= ¿Ã‚ ¡10,000 Year 1 Cost  ¿Ã‚ ¡11,000 Depreciation (5/15ÃÆ'- ¿Ã‚ ¡10,000) 3,333 Year 2 Net book value 7,667 Depreciation (4/15ÃÆ'- ¿Ã‚ ¡10,000) 2,667 Year 3 Net book value 5,000 Depreciation (3/15ÃÆ'- ¿Ã‚ ¡10,000) 2,000 Year 4 Net book value 3,000 Depreciation (2/15ÃÆ'- ¿Ã‚ ¡10,000) 1,333 Year 5 Net book value 1,667 Depreciation (1/15ÃÆ'- ¿Ã‚ ¡10,000) 667 Net book value 1,000 The double declining balance method is very similar to the educing balance method. It just doubles the reducing balance depreciation rate and has the same way to compute the depreciation. Reducing percentage is a method alike to Sum of digits. It gives a fix amount of the asset in advance to write off each year. When company use the reducing balance method, it can combine the depreciation expense to the maintaining cost and run the asset (Mike, Ron and Allister, 1994). The depreciation charges will large in the early years and become smaller and smaller later. Rather than the time period, the unit of production method write off the asset by expressing the total of units of production. Because it links to the machines usage and output closely, it is used in extractive corporations popularly (Mike, Ron and Allister, 1994). This method is used by some large corporation, such as ChevronTexaco Corp. and Boise Cascade Corporation (Weygandt, Kieso and Kimmel, 2003). The depreciation expense in this method is determined by depreciation cost per unit multiply by units of activity during the year. The depreciation cost per unit is computed by depreciation cost divide by total units of activity. Example 4 Asset costs  ¿Ã‚ ¡11,000, its expected salvage value is  ¿Ã‚ ¡1,000. The manufacture will produce 20,000 produces in the first year, 15,000 produces in the second year, 30,000 produces in the third year, 10,000 produces in the forth year and 25,000 produces in the fifth year. Depreciation cost = ¿Ã‚ ¡11,000- ¿Ã‚ ¡1,000= ¿Ã‚ ¡10,000 Depreciation cost per unit= ¿Ã‚ ¡10,000à ·100,000units= ¿Ã‚ ¡0.1 To compare the three main methods, we find that each method will have the same book value in the last year, but the depreciation expense is different during the useful life. The straight-line method keeps same; the reducing balance method is large in the early years and decreases in the later years, and the unit of production method is fluctuant bases on the unit it produces. In the SSAP 12, it allows company to decide which depreciation method to use by them. But the company must consider if the method they choose is suitable for the companies asset, and the depreciation allocated is fairly to the best of their abilities  to benefit form the use of the asset (Mike, Ron and Allister, 1994:541, paragraph 8 in the explanatory note section of SSAP12). The purpose of all the depreciation methods is the return of the money invested in the asset finally, but different methods have its rate of recovering (Robert, Helen and David, 1978). Companies considerate when their money invest will receive and the net income. Obviously, the methods talked above can be divided into two categories. One is based on useful life, which is straight-line method and reducing balance method. The other one is base on the number of the production; it is unit of production method. So which method is useful will first depend on the way it estimate in the depreciation. Between the straight line method and the reducing balance method. The benefit of the straight-line method is easy to calculate and the depreciation expense will not change every year. While the reducing balance method has a high depreciation in the early years, this will save the income tax during these years because depreciation cost reduce the income reported for tax purpose (Robert, Helen and David, 1978). For many company, the money is better to receive as soon as quickly. The fall in the tax means there is more money can be used. Also, Robert, Helen and David (1978:313) compared the different depreciation methods on a present value discounted from the depreciation expense (see the table blow). They assumed that the money will earn 8% for the company and found the reducing balance method have more present value than the straight-line method. As it mentions above, for a business, if it is based on use for the depreciation, the most useful depreciation method should be unit of production method. And if the company is based on the useful life for the depreciation, the most useful one may be the reducing balance method even though the straight-line method is easy to compute.

Friday, October 25, 2019

Analysis of Satans Speech in in John Miltons Paradise Lost

Analysis of Satan's Speech in Milton's Paradise Lost      Ã‚  Ã‚   John Milton's Paradise Lost is a work of enduring charm and value because of its theological conceptions, its beautiful language, and its "updating" of the epic to the modern world's values. Book II of this epic poem opens with Satan's speech to his minions in hell, proposing war on Heaven itself. In these first 44 lines, Satan is clearly established as epic hero, but at the same time is theologically/morally denounced by the speaker.    This section of the poem opens by establishing Satan's position of power and prestige:    High on a throne of royal state, which far Outshone the wealth of Ormus and of Ind, Or where the gorgeous East with richest hand Show'rs on her kings barbaric pearl and gold, Satan exalted sat, (II. 1-5).    These lines create an aura of awe and majesty for Satan, showing his glory and splendor through material things, while at the same time inferring indirectly that this material show is all that Satan has, rather than real power or value.    After this portrayal of Satan the epic hero in all his magnificence, the speaker (the heavenly muse) is very careful to bring down his image morally, despite the magnificent outward experience. The muse asserts that,    by merit raised To that bad eminence; and from despair Thus high uplifted beyond hope, aspires Beyond thus high, insatiate to pursue Vain war with Heav'n, and by success untaught His proud imaginations thus displayed, (II. 5-10).    The muse is very careful to remind the reader that Satan is in a high position because of his greed, and the high position he has obtained is not a good position t... ...son who uses elevated language well. The speaker's voice is brought forth showing that despite Satan's slick moves, he is the villain, but the reader still feels sympathy for Satan. The speech is a moving one, and certainly accomplishes the task of motivating the denizens of Hell to move against Heaven. It fits the framework of the poem perfectly, showing not only the theological goals of the poem, but also the desire of the poem to "mock" the traditional epic, and to provide a literary work of great beauty and power.    Sources    Fox, Robert C. "The Allegory of Sin and Death in Paradise Lost." Modern Language Quarterly 24 (1963): 354-64. Lewis, C. S. A Preface to Paradise Lost. Rpt. New York: Oxford UP, 1979. Milton, John. Paradise Lost. In John Milton: Complete Poems and Major Prose. Ed. Merritt Y. Hughes. Indianapolis: Odyssey, 1980.

Wednesday, October 23, 2019

History Essay

Essay Question: Underlying causes of 1905 revolution in Russia were not political. Whatever else the revolutionaries wanted it was not to overthrow the Tsar. How far do you agree with this claim? I agree that the underlying causes of the 1905 revolution were not only political there were also economic, social and military factors that lead to this revolution. Firstly the social causes of this event. Even though in 1861 the Emancipation of the Serfs had occurred by the early 20th century nothing really had changed for the lower class of Russia society. They were not called Serfs anymore and no longer were a part of a feudal system however the still experienced a low standard of living, had to work long hard hours in menial jobs and poor harvests and famine havocked their lives. The massive gap between the rich and the poor continued to widen as the Tsar and the royal family lived in extravagant luxury and the peasants that made up 85 percent of the people were left to starve and fend for themselves. Another social factor than increased the peasants growing discontent with their ruler was the process of urbanization that led to overcrowding in the cities and horrible living conditions. Overall all these factors and more led to the popular belief among the Russian peasantry that change was needed, that change didn’t need to be the removal of the Tsar. In fact they were happy to work with him to achieve more equality and better living and working conditions for themselves. Next there were the economic causes of this revolution. In the 1900s the world was struck by a recession, Russia in particular was heavily affected. They were so affected because Russia relies so much on its exports especially of grain for its revenue and strength of its economy. So when the worldwide price of grain dropped during the recession mass unemployment results due to the fact that 85% of Russia populations are farmers that grow grain and other foodstuffs. Moreover due the recession the value of the Russia currency (the ruble) drops and therefore Russia exports of grain drops due to farmers not wanting to sell their grain due to an unstable market price. Widespread poverty among the masses grows leading to even more discontent and want for change. This leads on to my next point. The military cause of the revolution is simple and that is the Russo-Japan War. Tsar Nicholas II fearing the growing discontent among the people. So he comes up with an idea of a distraction to make the peasants forget about the horrible situation they are facing. At first his plan works well and the people forget about their troubles and support the war effort. That is until Russia starts losing. This idea needs to be put into context as Russia is the largest country in the world and should simply steamroll a tiny insignificant country like Japan. Defeats on land and at sea shocked the Russian public and if that wasn’t bad enough the war instead of making people forget about their struggles with poverty and starvation causes shortages of fuel and food, high prices and unemployment. As Russia suffered defeat after defeat they were forced to sign a treaty with Japan and became the laughing stock of European powers such as Germany and Great Britain. This shocking defeat also forced the Russia people to consider how incompetent the Tsar and his ruling party were. That they can’t even defeat a tiny island nation like Japan. However there were also political causes to the 1905 revolution such as the harsh Tsarist regime and the three main groups of opposition to the Tsar reign. The Tsar had already shown himself to be weak and indecisive through his actions again the Japanese in the Russo-Japanese war form 1900-1904. He had also made his views clear on the idea of a democratic/constitutional government calling them ‘senseless dreams’ and basically ignoring the pleas of his people for basic reform. The Social Revolutionaries tried to create a peasant revolution based around socialism and were a real ‘party for the youth’ but failed epically. The liberals appealed to the Tsar in a reforming manner but as I previously stated the Tsar refused to back down and give up any of his powers. However political causes amounted a minor role in the 1905 revolution as the other above factors were more important. Overall the underlying causes of the 1905 were not really political and while there was some political influence to the revolution. There were social factors such as urbanization and poor living standards. Furthermore economic factors such as poverty and unemployment ultimately led to dissatisfaction with the ruling class and change was required by the peasants. What the revolutionaries wanted was basic freedom e. g. freedom to form political parties, basic rights as human beings and fundament government reforms. Their main aim was for the people to have an interactive government system that sought the best for Russia. While it was true the peasantry of Russia was tired of autocratic rule they didn’t really want to overthrow the Tsar. All they really desired were some basic reforms to improve their lives.

Tuesday, October 22, 2019

The Poisoning of Our Ozone essays

The Poisoning of Our Ozone essays The poisoning of the Earths ozone layer is increasingly attracting worldwide concern for the global environment and the health effects of life on the Planet Earth. There is not just one particular cause for the ozones depletion; the accumulation of different pollutants into our ozone layer has all added up and equaled a worldwide problem. There is not just one effect from the poisoning of the ozone, but instead multiple ramifications from diseases to death. The damage to the ozone is increasing with every second; moreover, there are many ways we can help reduce the problem Ozone is a pale blue gaseous form of oxygen, in chemical form it is also known as O3. Ozone can be beneficial or harmful depending on its location in the Earths atmosphere. If the ozone is located in the troposphere (which extends from the surface of the Earth up to approxiametly10 miles) it is a harmful pollutant and a major component in smog and other environmental health problems. Such tropospheric ozone can damage plastic, rubber, plant and animal tissue. Ozone located approximately 10-25 miles above the Earths surface, in a part of the Earths atmosphere called the stratosphere is very beneficial. The ozone is a major factor that makes life possible on Earth. About 90% of the planets ozone is in the ozone layer. Ozone in this layer shields and filters out the Earth from 95-99 percent the suns ultraviolet radiation. A low level of ozone does not protect or prevent the ultraviolet rays from reaching the surface of the Earth, therefore, overexposing life on Earth causing many diseases. The depletion of the ozone is caused by many factors, but the one cause that will be elaborated on in the next paragraph is the main reason our ozone is continuously being poisoned. The major cause in the depletion of the Earths ozone layer is because of the release of chlorof...