Friday, December 27, 2019

My Friendship With The Best Friend Essay - 2054 Words

Growing up in a military family, I never had a plethora of friends. I would make friends, develop relationships with them, and then pack up and move within the span of a year or two. I often found myself alone while others had strong, friendships with their peers that flourished and blossomed over the years. However, that all changed when I moved to California before my freshman year of high school and met the one person who changed me for the better – my best friend Rachel. Our friendship was instantaneous; she helped me grow as a person and I helped her as well. To this day, we are still best friends who continuously help each other strive for the best. This type of friendship is one of virtue - the type of friendship preached about by Aristotle in Nicomachean Ethics. My friendship with Rachel was one of the best, most genuine friendships I have ever had. Machiavelli, however, provides a complete contrast to this. He does not preach or advocate for strong friendships of vir tue like what I found in my friendship with Rachel. Machiavelli’s definition of friendship is more of what Aristotle would call a â€Å"friendship of utility,† which I have also experienced. Although I had many true friends in high school, there was one person in particular who used me for their own gain – to get a good grade on their homework, to do better on a test, or to achieve recognitions that they otherwise could not achieve by themselves. Friendships of utility are categorized by the unfair benefitShow MoreRelatedMy Best Friend: A True Friendship869 Words   |  4 PagesFriendships are one of the most important things you can get out of life. It’s something that everyone has to have because without it we would all go insane. Just think if no one talked to each other and we never made friends, this world would be a ticking time bomb. Studies say human need friendships and love to survive. So friendship is a big part of your life. There is no real definition of friendship, because there’s no one way you can define it. Friendships can mean many different thingsRead MoreFriendship Essay : My Best Friend785 Words   |  4 Pageselementary school in Ankeny. My school only had two hallways. I enjoyed elementary school because everyone was friends with everyone. I always had someone to play with at recess and to sit with at lunch. When I began middle school I had a large group of friends whom I had known from elementary school. My group of friends consisted of my best friend, Laura, and four other girls. After a couple years Laura and I realized that our friends were nothing like us. Our friends were judgemental and immatureRead MoreFriendship Essay: My Best Friend684 Words   |  3 Pagesthis, but she changed my life. She was there for me when it seemed like no one else was. When most of my friends were dissolving around me and I just didn’t feel like I could do anything right, she was there, and she made everything seem okay. It didn’t matter that I was inevitably going to graduate with a GPA a tenth of a point lower than I wanted, or that my director told me that he was disappointed in me because I just didn’t seem focused lately, or that my other friends just weren’t talking toRead MoreMy Best Friends Taught Me That Friendships Are All About Memories Essay981 Words   |  4 PagesMy best friends taught me that friendships were all about ‘memories.’ Around this time last year but three months prior, I reconnected with an old â€Å"party pal.† Her name was Ashie, we grew closer than before. Ashlie introduced me to so many new things, we thought alike, act alike, and had the same dreams. Occasionally, I would sense this feeling that I have met myself again; just in another lifetime. I became real friends with a wonderful person. Others say, â€Å"Your best friend is usually an ideal personRead MoreHow Friendship Helps With Your Ment al Health895 Words   |  4 PagesFriendship On March 12, 2016, I was home for the weekend and I went over to my grandparent’s house to visit and have dinner with them. While we were eating dinner I asked my grandmother several questions about her friendships. One of the questions that came up was: why do you think that friendships are important? Her response was: â€Å"A friendship helps with your mental health. By not having any friends you would be very depressed and not have anybody to do anything with† (personal communication, MarchRead MoreFriends Can Challenge Us And Confuse Us Essay828 Words   |  4 Pageswhat friendships really are. I didn’t waste a moment to tell what I thought friendships are. Friendships come in many shapes and often appear when we least expect them. Some people consider acquaintances to be their friends, but do they know the definition of a friend? I say a friend is a person who is there for you no matter what the situation is. True friends will literally bend over backwards for you. A friend is a person I put all of my trust into. They are my shoulder to cry on and my go toRead MoreFriendship Between Aristotle And Nietzsche1461 Words   |  6 Pagesthings that everyone shares. One common thing is friendship. Almost everyone Earth has experienced friendship and love whether it was a positive or negative experience. Aristotle and Nietzsche both have views on love and friendship, but have some very clear differences. This paper will show what consists of friendship to Aristotle, a rebuttal from Nietzsche, and how Aristotle’s beliefs can show and prove otherwise. Both philosophers believe that friendship is necessary in human life but both break downRead MoreFriendships : Friendship And The Importance Of Friendship1399 Words   |  6 PagesAbstract Friendship is often cited in criticisms of impartial consequentialist moralities such as utilitarianism. (Hurka) According to dictionary.com, utilitarianism is the ethical doctrine that virtue is based on utility, and that conduct should be directed toward promoting the greatest happiness of the greatest number of persons. Friends are essential in life because they are there throughout the good and bad times. They are there to bring out the best in you, such as being there to help you achieveRead MoreAn Only Child At The Age Of Four1257 Words   |  6 Pagesfound myself creating people to play with. The only problem was they weren t exactly real people. They were imaginary friends that I spent my childhood with. We played barbies, built forts, and enjoyed all of the little quirks of my younger years together. However, as I grew older I found that the imaginary people I made up and played with, didn t fill that void of friendship I was looking for. We are social beings by nature and rely immensely on socialization. Whether we are four or forty thatRead MoreThe Ethics Of The Nicomachean Ethics1356 Words   |  6 Pages is friendship. He debates that friendship is complete virtue and above justice and morality in which is why it should be so highly valued. His interpretation of friendship is abundantly deeper than one simple type or definition. Aristotle believes that there are three different kinds of friendship; that of utility, a pleasurable friendship, and a friendship of virtue. A friendship of utility is based on those who are useful to one another which is the only sole purpose for their friendship. They

Wednesday, December 18, 2019

Japanese Popular Rock Music And Japanese Culture - 1315 Words

Japanese Popular Rock Music Japanese popular music and Japanese popular culture is heavily influenced by Western culture through similar characteristics such as instruments, rhythm, style, and language. When listening to J-pop songs, most people tend to think that they might have heard these songs before despite ever listening to those songs. This familiarity is due to the fact that J-pop songs derive from many aspects of the Western music style. The individuality could come from the arrangement of songs, voice of singers, differences in language, or some combination of the three. All J-pop songs have a common characteristic of individuality and familiarity signifying that they are similar to existing music, but these characteristics are also dissimilar in any ways. J-Pop is a genre that is both a unique yet familiar genre of music that many people of different cultures can enjoy. The Eastern Asian music stylings of J-pop often merge with musical stylings of American music. An example of a J-pop music artist is Nano, a bilingual J-Pop/J-Rock artist, who created songs such as â€Å"No Pain No Game† and â€Å"Now or Never† from the album N†. Both songs exhibit uses electric guitar, bass, a drum set and lead vocals, which are also used in the Rock genre. The songs also uses synthesized or electric music, which comes from most Western Pop music. Nano also uses a multitude of English lyrics as well as Japanese lyrics in her songs, as many J-pop artists do. Nano s strong Rock-likeShow MoreRelated Japanese in America Essay558 Words   |  3 Pagesbeing drawn into Japanese culture through TV, books, and even food. Japanese comics, called manga, take up more and more space on American bookshelves, and theyve infused new life into the publishing industry. Japanese animation, anime, is on more and more movies and TV screens and influencing popular t oys and games. Before the 80’s when people thought of Japanese imports, they thought of cars, TV’s, walkmans, and other electronics. Japanese pop culture is becoming increasingly popular and shows noRead MorePop Music And Its Impact On South Korea Essay1344 Words   |  6 Pagesvariety of audiovisual elements. Although it comprises all genres of â€Å"popular music† within South Korea, the term is more often used in a narrower sense to describe a modern form of South Korean pop music covering a wide range of styles including dance-pop, pop ballad, electronic, rock, metal, hip-pop music and RB. K-pop gaining popularity in East Asia in the late 1990s, and spreading to whole Asia and World, via the Hallyu culture. K-pop, J-pop and C-pop become to the leading musical category in AsiaRead MoreMusic Integration : Balance Between Western Music Culture And Other Music Cultures Essay1496 Words   |  6 PagesMusic Integration: Balance between western music culture and other music cult ures Introduction Nowadays, with the development of the transportation and network, people can be easily exposed to different cultures from all over the world. It leads to a problem that how to set some criterions when different cultures has their own ways to measure. The culture also includes music culture. Michael B. Bakan states in his book that the term music is inescapably tied to Western culture and its assumptionsRead MoreMusic in the 1980s1137 Words   |  5 PagesMusic In the 1980’s The 1980s was a decade of revolutionary changes on the music scene. The two major developments were the advent of MTV and the compact disc. Music became more diverse, with new wave, heavy metal, rap, techno pop, alternative rock and the new country sounds. And music became a huge marketing tool as filmmakers, TV producers and manufacturers of everything from sneakers to soft drinks used hit songs and hot performers to sell their products. Search: how pop culture affects teensRead MoreEssay on Hip hop2088 Words   |  9 Pages Music has been around since the beginning of civilization. Music was used to tell myths, religious stories, and warrior tales. Since the beginning of civilization music has greatly progressed. Music still tells a story, we know just have many genres to satisfy the cultural and social tastes of our modern society. Hip Hop is a genre of music that has significantly grown the last couple of decades. Its increased popularity has brought it to the forefront of globalization. Technological advancesRead MoreHip Hop2091 Words   |  9 PagesMusic has been around since the beginning of civilization. Music was used to tell myths, religious stories, and warrior tales. Since the beginning of civilization music has greatly progressed. Music still tells a story, we know just have many genres to satisfy the cultural and social tastes of our modern society. Hip Hop is a genre of music that has significantly grown the last couple of decades. Its increased popularity has brought it to the fore front of globalization. Technological advances hasRead MoreJapan s Influence On Its Unique Culture1595 Words   |  7 Pagesmade its existence known to the international community. Over the period of the nineteenth and twentieth century’s, Japan has gone through drastic changes to its political, military, and economic infrastructure that has had an impact on its unique culture. At the beginning of Japan’s Edo Period, â€Å"in the year 1639, the Shogun Tokugawa Iemitsu imposes the seclusion of Japan, by cutting off the links with all foreign states. Japan resigns thus to any connection with the external world and locksRead MoreOutline of a Kpop Informative Speech Essays1443 Words   |  6 Pagescome to know. From music, it branched out to the other forms of media that becomes a part of pop culture and that of the new generation. Introduction Attention-getter: Play ‘Run by Tiger JK ft. Baby-T the Jungle. I wanted to play this for a different feel from the comedic Psy’s great works. Credibility Material: Though I’m not Korean and I can tell why Kpop has attracted me and brought me to the larger world. I can tell you my exploration into the different music and culture with new and oldRead More Japan cracking U.S. pop culture hegemony Essay2108 Words   |  9 Pages Thoughts of Japanese culture typically includes reference of the traditional words such as Kabuki, sumo, samurai, or ninja according to Amelia Newcomb, author of â€Å"Japan cracking U.S. pop culture hegemony†. This is not true anymore, in fact, without realizing it, Japanese culture has seeped in under the door an invaded the American culture. Roland Kelts, author of the book Japanamerica, wrote about such ideals: The terms anime, manga, and otaku have become common parlance in the American mediaRead MoreAmerican Influence over New Zealand Culture1620 Words   |  7 PagesRunning head: AMERICAN INFLUENCE OVER NEW ZEALAND CULTURE American Influence over New Zealand Culture Mark Fraser November 18, 2004 Abstract War World 2 was a pivotal point of change for New Zealand. The country went from being a colonial country dependent or rather in awe of our mother country, England, to being a Colonial country now more excited with new contact with the new world super power of America. Americas acceptance as defender of the Pacific was the wedge that quickly romanticises

Tuesday, December 10, 2019

Cash Flow Statement

Question: Discuss the cash flow statement of an organization. Answer: Introduction The cash flow position of an organization is very important like the profitability or the financial position. The cash flow position is a measure of the liquidity of the concern. Liquidity is the ability of the organization to meet its expenses on a day to day basis and honour its short term as well as long term commitments. Hence, even a very profitable organization can be dissolved or be pushed to the verge of bankruptcy for the want of liquidity. It is for this reason that the organizations should ensure that the liquidity position is stable and that it has the capability of honouring its liabilities. Plato Ltd is a leader in the regional computer market and mainly targets the students. The organization is known its use of cutting edge technology and providing easy payment plans to the students, a strategy which has enabled them to capture the market. However with the entry of any small firms in the market the market share of the organization has taken a hit and has been strugglin g to maintain the level of profits and the cash flow position. The main objective of this assignment is to analyze the cash flow statement and ascertain the cash flow position thereby recommending a set of actions for the smooth functioning of the concern. Cash flow statement as per IAS 7(Indirect method) The cash flow statement of the organization has been prepared in accordance with the provisions of IAS7 (Indirect Method) below: Plato Ltd Statement of Cash Flows For the Years Ending March 31, 2015 and March 31, 2014 2015 2014 Cash Flows from Operating Activities Net Income $430 xxx Add Expenses Not Requiring Cash: Interest Expense 160 Depreciation 550 xxx Loss on machinery 150 Revaluation Reserve 0 xxx Other Adjustments: Add Reduction in Accounts Receivable 150 xxx Add Reduction in Inventory 80 xxx Subtract Decrease in Accounts Payable -30 xxx Increase in bank OD 120 xxx Subtract Increase in Prepaid Expenses 0 xxx Other 0 xxx Cash Generated From Operations 1610 Payment of income tax -300 xxx Interest Paid -10 Net Cash from Operating Activities $1,300 $0 Cash Flows from Investing Activities Reduction in marketable securities $0 xxx Sale of Fixed Assets 50 xxx Purchase of New Equipment -1680 xxx Net Cash Used for Investing Activities -$1,630 $0 Cash Flows from Financing Activities Issue of capital $250 xxx Payment of Debentures -$300 Payment of Dividend -560 xxx Bank Overdraft xxx Net Cash from Financing Activities -$610 $0 NET INCREASE/(DECREASE) IN CASH -$940 $0 CASH and CASH EQUIVALENTS, BEGINNING OF YEAR 970 0 CASH, END OF YEAR $30 $0 Notes The cash and cash equivalents also include the bank overdrafts of the organization. Also considering the facts there were no reportable segments the same have not been indicated in the report The report has been prepared on the basis of information able as no report was provided in regards to the income statement of the organization. Machinery Account Particulars Amount Particulars Amount To Balance 2500 By Sale of Machinery 400 To revaluation 100 To Purchases 1680 Depreciation 550 By Balance 3330 4280 4280 Tax Expense Particulars Amount Particulars Amount To Bank 300 By Balance 300 To Balance 260 By PL 260 560 560 Strategy The current strategy that is being followed by the organization is to liquidate the current assets of the organization to keep the organization afloat. The organization currently is trying to generate as much cash as possible from the operations itself. As apart from the cash generated through operations the organization has not been able to generate cash from either investing activities or the financing activities (Kemp, 2003). The organization as is evident from the cash flow statement is trying to adopt a strategy or force a strategy aimed at the future. The excess cash available at the exposure of the organization is being used to reduce the long term debt of the concern which is evident from the reduction in debentures. The organization is also willing to improve the relationship with the creditors by paying them on time which has been witnessed through a reduction in the amount of trade payable however, the organization in attempt to be solvent had to procure a bank overdraft a s has been mentioned by the Managing Director of the organization. The organization also has had to offload the current investments in order to stay afloat. A big machinery purchase has been made by the concern to be able to generate long term cash flows in the future and also with the objective of developing a core competency (Shim, Siegel, Shim, 2012). The same has been done with the aim of improving the products being offered by the concern and renewing the interests of the buyers in the products of the organization. Role of Accounting Managing Director Plato Ltd Dated: 6th of June 2016 Subject: Cash flow statement Analysis Memo No: PL/204/2016 First of all I would like to take this opportunity to thank you for letting me take a look at the financial statements of Plato Ltd for the year ended 31st March 2015 and 2014. For the purpose of analyzing the same I had to look at the trends of financial performance and most importantly the cash position of the organization as it was a matter of concern since you had mentioned the same. A look at the liquidity position of the organization has pointed to the fact that the concern is finding it hard to stay afloat (Coyle, 2000). It has also been found that the concern does not have a system of internal control in place which would generally help an organization to control and monitor the performance. Hence I have written this memo to analyze the importance of accounting as a function to control and monitor the performance of the organization. The role of accounting in an organization can not be dispensed with. The accounting structure of an organization has a significant impact on the financial performance of the concern. Hence, one of the basic and primary roles played by the accountants of an organization include collection of data, classification of data and maintenance of accounting records with the help of the same. The accounting records thus prepared are useful in preparation of the final accounts of an organization (Mulford Comiskey, 2005). Hence the biggest objective of the function of accounting is to ensure that he rules and regulation at the corporate and lower levels are complied by the organization. As a consequence the organization can save thousands of dollars or pounds in legal costs if the accounts of the concerned are maintained properly which comply with the legal requirements. Business decision making is an important function or a responsibility of a manager and the same needs to be taken in friendly environment as well as a hostile environment. The decisions taken by the manager in order to be fruitful need to be rational and based on solid facts and figures in addition to the experience (Robinson, 2009). Accounting as a function enables the managers to make informed decisions on the basis of facts and figures. For instance when trying to purchase machinery while comparing it with the previous model, accounting records can indicate the number of units produced and the number of units sold hence the productivity of the machinery. This information can go a long way in making the right decision. Without the same the decisions would be made by the management on the basis of assumptions (Christy, 2009). The accounting records help an organization to make decisions in regards to the number of people to be employed, allocation of useful resources etc. The same has proven to be useful in computing the trends in regards to the level of expenditure and the prospective levels of income. Based on the accounting records the organization can also keep a track of the discrepancies and the deviation from standards which can further by analyzed to single out the factors responsible for causing the same (Platt, 2010). The set of recommendations made the accounts department in regards to the same often include strategic solutions to financial problems of the organization. Cash flow or the liquidity position of an organization as has been discussed previously is a very important aspect of the operations of the business. The accounting profits can significantly vary from the cash position of the organization (Donleavy, 1994). As is evident from the case above the profits of the organization for the financial year ended 2015 was 430,000 whereas the closing cash balance of the organization including the bank overdraft was 30,000. This goes to show the impact liquidity can have on the concern. The organization in the current case has found it seemingly hard to keep afloat, however had the organization had an active accounting function the same would have not posed to be a problem for the organization (Dickey, 2010). For instance, in this case the organization instead of purchasing the machinery on cash basis could have leased the same. The organization could have also procured the machinery through hire purchase. It is quite evident that the concern does n ot have a monthly cash budgeting system, hence there is not system of monitoring and control in place. Until standards are set and the performance of the organization is compared with the actual performance of the same. Hence there is not system of monitoring or control. Through the preparation of accounts the organization can also understand the trends of performance. For instance if the COGS/Revenue ratio of the organization is greater or has been increasing year on year, the same is a matter of concern and the organization should look into the various processes to investigate into the costing patterns of the same. Hence ratio analysis combined with other analysis can lead to singling out the factors responsible for bringing down the performance of the organization (Plewa Friedlob, 1995). Ratios are prepared on the basis of financial statements and other figures and hence the same is assisted by the process of accounting. For instance by looking at the receivable turnover ratio and the payable turnover ratio the organization can analyze the cash collection and payments trends associated with the same. Also the process of accounting creates a proper trail, for instance with the correct methods and processes an organization can control the misapprop riation of cash and other resources (Dayanada, 2002). Regards Mike Connery Monthly Cash Budgets Quite often than not the function of cash budgeting is the reason of the differentiator between the successful and a unsuccessful organization. The cash position of an organization is very important as has already been stressed in the earlier parts of this report. Excess as well as negative or shortage of cash can be harmful for the organization. A situation of excess cash implies that the organization has a idle cash lying with it and is losing out on interest had it invested the money somewhere (MOSSO, 2006). On the other hand shortage of cash implies that the organization would have to let go of opportunities for the want of cash or it would have to borrow the funds and pay interest on the same (Steyn Hamman, 2003). From the explanation above it can be assumed that both excess cash and negative cash has a cost associated with them and hence the importance of the function of budgeting. Cash budgeting should be done on a monthly basis to keep a track on the processes (Beutler Maso n, 1987). Cash budgeting enables an organization to account for the inflow and the outflow of cash. The inflow of cash includes the collection made from the customers on account of the sales previously affected (Bhandari Iyer, 2013). The same also includes the cash sales of the organization, interest income, dividend incomes, incomes from other sources etc. The cash outflow of the organization include the payments made to the suppliers on account of purchases previously or current cash purchases, purchase of machinery, payment of wages or salaries, office expenses etc. (Peter van der Hoek, 2005). Hence the cash budget enables the concern to examine the areas where the cash would come from or go to and the quantum. The same also enables the organization to understand the deficit or the surplus position in regards to the future. Based on the same the organization is able to arrange for cash in case of a prospective deficit. The preparation of the cash budget also enables the entity to compare t he performance of the concern once the month has been completed thereby citing out the causes of difference. Not just that the same can be compared with the previous period estimates and actual to seek a trend (Apreda, n.d.). According to Nordmeyer By creating a cash budget, a company can anticipate when a cash deficit might exist and the extent of that shortfall. In turn, the budget indicates when a difference between budgeted and actual values might need to be made up by borrowing. Short-term financing might be required to acquire inventory, promote products or pay monthly expenses. By predicting cash requirements, a company can also evaluate future business opportunities in part based on an opportunitys probable financing needs and costs. Another important function of cash budgeting is the differentiation of the long term and short term requirements related to cash of an organization. It is a matter of concern if the organization has to sell the long term assets to meet the short term cash requirements (KAHRAMAN, RUAN, TOLGA, 2002). If an organization is able to plan for the short term and long term cash requirements beforehand the same would allow the concern to be better plans and make arrangements beforehand for instance, in the current scenario the organization did not plan for the purchase of machinery and hence made an outright purchase (Dimitrijevic, 2015). Had the organization planned in advance and had prepared monthly cash budgets the organization would have been able to foresee the cash shortage (Only 30000) as a consequence of the purchase and would have sought an alternative route for instance hire purchase or procuring the machinery on lease (Turner, 2016). By purchasing the machinery on hire purchase the organization would have been able to save at least 70% of the cash outflow associated with the same and hence would not have had to rely on bank overdraft and liquidating short term investments. For this reason the organization also has not been able to maintain adequate stock levels and would have to forgo an opportunity it were to arise in the near future. Instances like these indicate the importance of cash budgeting (LUFT, 2010). Decision making is an important function of the managers of the organization. Decisions have to be made by the managers in regards to the credit policy of the organization, the credit policy allowed to the organization by the suppliers, recruitment of employees, payment of dividends etc. Without the existence of a proper system for cash budgeting these decisions cant be made on the right ground (Giaccotto, 1990). The same was evident from the practice of the organization where it ended up paying a hefty dividend to the shareholders in spite of its weak cash position. The organization also has a high level of debt however the same could have been paid off with the excess cash available had the concern not made the purchase of machinery on an outright basis (Pavlovic Bogdanovic, 2013). Hence it can be ascertained that without the presence of a monthly system of cash budgeting one wrong decision can result in making cumulative wrong decisions. The cash budgeting system is also importan t for the maintenance of the levels of stock as the same would allow the concern to maintain the levels of stock based on the levels of cash at the disposal of the organization (Francis, 2010). Conclusion The discussion above has indicated the importance of liquidity and the requirement to keep a tab on the same. As has been mentioned previously that even a very profitable organization can be dissolved or be pushed to the verge of bankruptcy for the want of liquidity. It is for this reason that the organizations should ensure that the liquidity position is stable and that it has the capability of honouring its liabilities. It is for this reason that organizations should prepare cash budgets on a monthly basis to keep a tab on the cash inflow and outflow and make arrangements accordingly. The report above highlights the shortcomings of the cash budgeting functions of the organization. The organization has been struggling to meet its cash requirements for managing the day to day activities and hence has to rely on the short term investments and bank overdrafts. Had there been proper cash budgeting system in place the concern would have been able to command a better cash position or liqu idity position. References Apreda, R. The Governance Slack Model: A Cash Flow Approach for the Budgeting and Accountability of Some Corporate Governance Issues. Beutler, I. Mason, J. (1987). Family Cash-Flow Budgeting.Home Economics Research Journal,16(1), 3-12. Bhandari, S. Iyer, R. (2013). Predicting business failure using cash flow statement based measures.Managerial Finance,39(7), 667-676. Christy, G. (2009).Free cash flow. Hoboken, N.J.: Wiley. Coyle, B. (2000).Cash flow control. Chicago: Glenlake Pub. Co. Dayanada, D. (2002).Capital budgeting. Cambridge, UK: Cambridge University Press. Dickey, T. (2010).Basics of budgeting. [New York?]: Axzo Press. Dimitrijevic, D. (2015). The detection and prevention of manipulations in the balance sheet and the cash flow statement.Ekon Horizonti,17(2), 137-153. Donleavy, G. (1994).Cash flow accounting. London: Routledge. Francis, R. (2010). The relative information content of operating and financing cash flow in the proposed cash flow statement.Accounting Finance,50(4), 829-851. Giaccotto, C. (1990). Cash Flow Modelling and Forecasting in Capital Budgeting Under Uncertainty.Decision Sciences,21(4), 825-841. KAHRAMAN, C., RUAN, D., TOLGA, E. (2002). Capital budgeting techniques using discounted fuzzy versus probabilistic cash flows.Information Sciences,142(1-4), 57-76. Kemp, S. (2003).Budgeting for managers. New York: McGraw-Hill. LUFT, J. (2010). Discussion of The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts *.Contemporary Accounting Research,27(1), 135-142. MOSSO, D. (2006). Social Security: Reliance on Cash Flow Accounting and Projections Disguises an Inherent Upside Cash Flow Bias.Public Budgeting Finance,26(1), 143-156. Mulford, C. Comiskey, E. (2005).Creative cash flow reporting. Hoboken, N.J.: J. Wiley. Pavlovic, M. Bogdanovic, J. (2013). Cash flow statement.Skola Biznisa, (3-4), 129-147.

Tuesday, December 3, 2019

William Shakespeare famous quotations Essay Example For Students

William Shakespeare famous quotations Essay William Shakespeare remains a mysterious figure regarding to his personal history. There are only two primary sources for information: his works, and various legal and church documents that have survived. William Shakespeare was born in Stratford-upon-Avon, around April 23, 1564. Church records from Holy Trinity Church indicate that he was baptized there on April 26, 1564. William was born to John Shakespeare, a glover and leather merchant, and Mary Arden, a landed heiress. William was the third of eight children the Shakespeare family. Unfortunately, three of his siblings died in childhood. On November 28, 1582, at the age of 18, he married Anne Hathaway. She was pregnant at the time. She was from Shottery, a village close to from Stratford. Anne was eight years older than Shakespeare. Their first daughter, Susanna, was born on May 26, 1583. Two years later William and Anne had twins, Hamnet and Judith. We will write a custom essay on William Shakespeare famous quotations specifically for you for only $16.38 $13.9/page Order now Most people think that that Shakespeare arrived in London around 1588 and began to establish himself as an actor and playwright. Shakespeare demonstrated considerable talent. By 1592, however, Shakespeare was already recognized as an actor and playwright. By 1594, he was not only acting and writing for the Lord Chamberlains Men, but was also a managing partner in the operation as well. When the plague forced theatre closings in the 1590s, Shakespeare and his company made plans for the Globe Theatre in the Bankside district, which was across the river from London proper. Shakespeares name first appeared on the title pages of his printed plays in 1598. Shakespeares company was the most successful in London in his time. He had plays published and sold to his audiences. Shakespeare retired from his theater work in 1610 and returned to Stratford. While Shakespeare could not be considered wealthy, by London standards, his success allowed him to purchase New House and retire in comfort to Stratford in 1611. The same year, William Shakespeare wrote his will. He left most of his property to his daughter Susanna. On May 3, 1616, Shakespeare died he was 52 at the time. He was buried in the chancel of the Church of the Holy Trinity in Stratford. In death, he leaves a final piece of verse as his epitaph: Good friend, for Jesus sake forbeare To dig the dust enclosed here. Blessed be the man that spares these stones, And cursed be he that moves my bones. Famous quotations by William Shakespeare To me, fair friend, you never can be old For as you were when first your eye I eyed, Such seems your beauty still. The tartness of his face sours ripe grapes. It is a wise father that knows his own child. Friendship is constant in all other things Save in the office and affairs of love. We know what we are, but know not what we may be. Our doubts are traitors And make us lose the good we oft might win By fearing to attempt. Love is a spirit of all compact of fire. Love looks not with the eyes, but with the mind; And therefore is winged Cupid painted blind. Love sought is good, but given unsought, is better. The course of true love never did run smooth. They do not love that do not show their love. Fortune brings in some boats that are not steered. Men are April when they woo, December when they wed. Maids are May when they are maids, but the sky changes when they are wives. Your lordship, though not clean past your youth, have yet some smack of age in you, some relish of the saltness of time. .u26c0001adf043b17bed3979473b2aa62 , .u26c0001adf043b17bed3979473b2aa62 .postImageUrl , .u26c0001adf043b17bed3979473b2aa62 .centered-text-area { min-height: 80px; position: relative; } .u26c0001adf043b17bed3979473b2aa62 , .u26c0001adf043b17bed3979473b2aa62:hover , .u26c0001adf043b17bed3979473b2aa62:visited , .u26c0001adf043b17bed3979473b2aa62:active { border:0!important; } .u26c0001adf043b17bed3979473b2aa62 .clearfix:after { content: ""; display: table; clear: both; } .u26c0001adf043b17bed3979473b2aa62 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u26c0001adf043b17bed3979473b2aa62:active , .u26c0001adf043b17bed3979473b2aa62:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u26c0001adf043b17bed3979473b2aa62 .centered-text-area { width: 100%; position: relative ; } .u26c0001adf043b17bed3979473b2aa62 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u26c0001adf043b17bed3979473b2aa62 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u26c0001adf043b17bed3979473b2aa62 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u26c0001adf043b17bed3979473b2aa62:hover .ctaButton { background-color: #34495E!important; } .u26c0001adf043b17bed3979473b2aa62 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u26c0001adf043b17bed3979473b2aa62 .u26c0001adf043b17bed3979473b2aa62-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u26c0001adf043b17bed3979473b2aa62:after { content: ""; display: block; clear: both; } READ: Baz Luhrmanns adaptation of Shakespeare's 'Romeo and Juliet' EssayThe man that hath no music in himself, Nor is not moved with concord of sweet sounds, Is fit for treasons, stratagems, and spoils. The motions of his spirit are dull as night, And his affections dark as Erebus. Let no such man be trusted. That which in mean men we entitle patience Is pale cold cowardice in noble breasts. I will praise any man that will praise me. I do know of these That therefore only are reputed wise For saying nothing. Sleep that knits up the ravelled sleeve of care The death of each days life, sore labours bath Balm of hurt minds, great natures second course, Chief nourisher in lifes feast. Come what come may, Time and the hour run through the roughest day. The whirligig of time brings in his revenges. So wise so young, they say, do never live long. To be wise and love Exceeds mans might: that dwells with the gods above. As he was valiant, I honour him. But as he was ambitious, I slew him. I charge thee, fling away ambition: By that sin fell the angels. Shall I compare thee to a summers day? Thou art more lovely and more temperate: Rough winds do shake the darling buds of May, And summers lease hath all too short a date. O! beware, my lord, of jealousy; It is the green-eyed monster which doth mock The meat it feeds on. In time we hate that which we often fear. The devil can cite Scripture for his purpose. Honour pricks me on. Yea, but how if honour prick me off when I come on? How then? Can honour set to a leg? No. Or an arm? No. Or take away the grief of a wound? No. Honour hath no skill in surgery then? No. What is honour? A word. What is in that word? Honour. What is that honour? Air. A trim reckoning. Who hath it? He that died o Wednesday. Who steals my purse steals trash; tis something, nothing; Twas mine, tis his, and has been slave to thousands; But he that filches from me my good name Robs me of that which not enriches him, And makes me poor indeed. Striving to better, oft we mar whats well. When sorrows come, they come not single spies, But in battalions! If you prick us do we not bleed? If you tickle us do we not laugh? If you poison us do we not die? And if you wrong us shall we not revenge? Better three hours too soon than a minute too late.

Wednesday, November 27, 2019

Free Essays on Death Is Only A Matter Of Time

Death is only a matter of time In Edgar Allen Poe’s â€Å"The Masque of the Red Death,† he uses the descriptiveness and details of the story to tell about a plaque that is taking over a community and how the individuals try to hide and seclude themselves from this plaque to avoid its tragedy of death. In the â€Å"Masque of the Red Death,† Poe uses symbols to represent death in its grueling dà ©cor and that it takes precedence over no one, time is our only virtue that separates us from death. In the beginning of the story, Poe describes the Red Death â€Å"Blood was its Avatar and its seal-the redness and the horror of blood. And the whole seizure, progress, and termination of the disease, were the incidents of half an hour† (302). This brought fear among the people, causing them to avoid contact with any other person with the hopes of not contracting this disease. This is about people doing anything they can to avoid something that would bring their ultimate death. Prince Prospero a high ranked individual notices that the plaque was consuming thousands. With the hopes of keeping the plaque on the outside, he invites certain people of his court and higher standings to isolate themselves within his castle. This was an attempt to try to cheat Red Death with the thought of keeping everyone infected outside so that it would not breech the walls of the castle. Yet, not knowing that walls of iron or locked doors would never stop the fate of Red Death, they continued with their isolation. After several months in the castle, the Prince assembles a Masquerade Ball. This could symbolize a celebration that they had cheated Red Death to that point in time. This Masquerade involved seven different rooms with each its own color. These rooms could symbolize the stages of life from beginning to end with the last room being death related to the color of black and red. Poe describes this ball very vivid; they dressed in grotesque costume... Free Essays on Death Is Only A Matter Of Time Free Essays on Death Is Only A Matter Of Time Death is only a matter of time In Edgar Allen Poe’s â€Å"The Masque of the Red Death,† he uses the descriptiveness and details of the story to tell about a plaque that is taking over a community and how the individuals try to hide and seclude themselves from this plaque to avoid its tragedy of death. In the â€Å"Masque of the Red Death,† Poe uses symbols to represent death in its grueling dà ©cor and that it takes precedence over no one, time is our only virtue that separates us from death. In the beginning of the story, Poe describes the Red Death â€Å"Blood was its Avatar and its seal-the redness and the horror of blood. And the whole seizure, progress, and termination of the disease, were the incidents of half an hour† (302). This brought fear among the people, causing them to avoid contact with any other person with the hopes of not contracting this disease. This is about people doing anything they can to avoid something that would bring their ultimate death. Prince Prospero a high ranked individual notices that the plaque was consuming thousands. With the hopes of keeping the plaque on the outside, he invites certain people of his court and higher standings to isolate themselves within his castle. This was an attempt to try to cheat Red Death with the thought of keeping everyone infected outside so that it would not breech the walls of the castle. Yet, not knowing that walls of iron or locked doors would never stop the fate of Red Death, they continued with their isolation. After several months in the castle, the Prince assembles a Masquerade Ball. This could symbolize a celebration that they had cheated Red Death to that point in time. This Masquerade involved seven different rooms with each its own color. These rooms could symbolize the stages of life from beginning to end with the last room being death related to the color of black and red. Poe describes this ball very vivid; they dressed in grotesque costume...

Saturday, November 23, 2019

Teacher as a Nation Builder Essay Essay Example

Teacher as a Nation Builder Essay Essay Example Teacher as a Nation Builder Essay Essay Teacher as a Nation Builder Essay Essay Essay OnTHE TEACHER AS A NATION BUILDERThe importance of the instructor in national life can non be over-emphasized. It is he who influences the immature minds of the young person. He treats and attempts to model the life material into assorted signifiers. The hereafter of the state is fashioned by him through the procedure of instruction. A state seeking to process in front on the roads to come on can go forth the instruction of her boies and girl in the custodies of incompetent instructors merely at its ain hazard. â€Å"The universe of tomorrow will be born from the schools of today† some wise adult male said. In this manner. instructors. so. is the true builder of the state. In the yesteryear. instructors were held by all in the highest regard. Even male monarchs and emperors used to look up to them for counsel and advice in hours of crisis. As a affair of fact. instructors were the legal guardians of common public assistance. Teachers in those yearss were the true helpers of society. History is full of illustrations which clearly show that great determinations of critical importance to the whole state were taken on the waies of the instructors. The instructor is one of the pillars of the society and the state. Without good instructors. no state can come on. The importance of instructors in the life of a state can non be overlooked. Teacher is a shaper of adult male. He is foundation of all Education. and therefore of the whole civilisation of world. present and future. No state Reconstruction is possible without the active cooperation of the instructor. A instructor builds a pupil who has belongingss like Discipline. Punctuality. Respect for seniors. Ambition. Faithfulness. Assurance. Responsibility. Cleanliness. Dedication. Good Mannerss. Devotion. Creativity. Sense of Competition. Patience. Knowledge. Positive Approach. Fortitude. Innovative. Self Reliance. Courage. SincerityIntelligence. Affection. Truthfulness. Obedience. Regularity. Patriotism. Self Evaluation. Honest. Hopefulness and that is what a underdeveloped state like India requires. Overall we can state that instructor is a state builder.

Thursday, November 21, 2019

Benefit Compensation Essays Essay Example | Topics and Well Written Essays - 1250 words

Benefit Compensation Essays - Essay Example The supporters of defined benefit plans argue that DB retirement plans represent the only, which can offer real retirement safety. The supporters of defined contribution plans state that DC retirement plans still provide more safety due to the possibility of employees to trace the facilities on their accounts. During the last few years too many defined benefits plans were changed to defined contribution retirement plans. The main reasons of that are the following: Michael Sze in his work â€Å"Which is Better for the Participants - A Defined Benefit or A Defined Contribution Plan† provides the questionnaire that helps define employees’ preferences. He made an interesting conclusion that younger workers prefer defined contribution retirement plans, while older employees often choose defined benefits plans. The survey clearly indicates that the employees are more informed than what some pension experts believe them to be. The employees may not fully understand the technical details of the DB and DC plans, but they know essentially what they need and what types of arrangements would be best to provide for these needs. The challenge is for the pension experts and plan sponsors to establish plans that will cater to their needs (Sze). It is necessary to mention that converting defined benefits plans into defined contribution retirement plans represents a problem for companies. Some people do that not because of advantages the plan provides, but to have extra funds in the situation of economic crisis. Jeff Sanford calls it â€Å"a new pension crisis† and comments: Another problem, as some companies are starting to find out, is that plan conversions may set your company up for legal problems if employees retire and run out of money faster than they expected. As lawsuits already filed in the U.S. are making clear, employees are holding companies responsible