Tuesday, August 25, 2020

Music In Education Essays - Human Communication, Linguistics

Music In Education Essays - Human Communication, Linguistics Music In Education Music in instruction is fundamental to our kids since it expands their listening abilities and is a typical technique for correspondence for societies around the world. Music is Education There are schools endeavoring to wipe out showing melodic expressions to our kids. The leading group of training claims they should give instruction by focusing on the essential scholastic courses, however what they don't understand is that music is a significant piece of fundamental instruction. We must not permit them to haul the instructing of music out of our school educational plans in light of the fact that music is a fundamental type of correspondence. Our youngsters don't need to be familiar with the expressions to get the estimation of expansive presentation to the distinctive melodic discoursed. Hardship of a truly important piece of training happens on the off chance that we don't instruct them to welcome a wide assortment of music. Allegorically, we regularly partner the terms language and language structure with the term music. This affiliation persuades that music is a type of language, perhaps on the grounds that no image framework other than language has a similar potential as music of unending profitability and accuracy. It takes a large number of headings and phonetic-type imagery to deliver a wonderful sounding melodic organization. This relates closely to the prerequisites of ordinary language. The essential goal of any communicated in language is to pass on an individual's contemplations in an intelligible style, however we must recollect that everybody thinks and fathoms everything in an unexpected way. Melodic language contains huge amounts of words to assist individuals with seeing how unique arrangers expected to play a particular piece. Melodic language additionally has bearings that permit and energize some extent of unique understanding and minor takeoffs from the composed score, bringing about no two exhibitions sounding precisely indistinguishable. The English language, as we probably am aware it, conveys an exceptionally solid corresponding to these equivalent interpretable words. Tongue and slang are only two of the numerous demonstrative structures to communicate in various dialects. All dialects contain these varieties and strengthen the requirement for endeavoring toward understanding a fundamentally conventional language. It would be hard to address a non-English talking individual and obviously pass on a message except if the two people were acquainted with fundamental wording. It would be similarly as far-fetched to convey a melodic message to somebody not instructed or intrigued by melodic understanding. The term music in itself has a wide range of implications. One in the United States might not have the equivalent discernments as one whose cause is France or Australia, or somewhere else on the planet. In my goes through Europe and South America I made some hard memories finding any genuinely unique, privately created music. Most of the music I looked through were additionally well known in the United States. It was extremely simple to discover outsiders singing an American tune utilizing their understanding of our language. The whole world is by all accounts ready to speak with music and appears to comprehend it enough to share their own melodic translation. Music is it's very own language and relying upon how we talk it, it also can achieve a huge number of results. Individuals are not any more ready to comprehend an unknown dialect without instruction than they are to comprehend the implicit language of music without appropriate melodic training. A solitary score of music deciphered with a couple of numerous accessible melodic headings can recount the same number of stories as there are varieties. For instance, playing Cristofori's Dream by David Lanz totally lento-pianisimo (slow and delicate), makes a peaceful and serene mind-set. Played again allegro-specialty (energetic, lively, and noisy), discharges an elevating feeling. However, by utilizing the two understandings logically and backward inside this indistinguishable melodic score, one could feel exhausted and thrilled in the equivalent time span. This is maybe the most ascribable motivation to seek after an information on melodic semantics. Inside music one communicates numerous feelings, communicates in numerous dialects, passes on complex messages, and ! recounts to numerous accounts. Music can be a narrow minded type of discussion also, it isn't generally important to have a beneficiary to pass on a message. One has just to tune in while playing music to speak with themselves, yet most would presume the dependability of an individual who endeavored this situation by basically talking and reacting while alone. Music consolidates the physical parts of amicability with a brilliant and otherworldly impact making an inward harmony. Only occasionally will words alone be fit for achieving what only one melodic piece can impart when we show our kids to appreciate music. With every single accessible type of correspondence, one ought to always remember that

Saturday, August 22, 2020

The Myth of Exodus Essay -- Holy Bible Essays

The Myth of Exodus There are numerous subjects going through the Old Testament fantasy of Exodus †servitude, salvage and recovery, direction, instructions on the most proficient method to live, the production of a country, and God’s control over different divine beings. In this paper I will investigate what seems, by all accounts, to be the head thinking behind the making of the Exodus legend †the clarification of the making of a monotheistic religion and the similitudes of the Exodus fantasy to the old fantasies, just as how one should move toward the perusing of the legend. Above all else, we have to comprehend what a fantasy is. William Bascom says in his paper, â€Å"The Forms of Folklore: Prose Narratives†, â€Å"Myths are composition stories which, in the general public where they are told, are viewed as honest records of what occurred in the remote past† (Dundes 9). Attempting to demonstrate the components in the fantasy as true are in opposition to the very presence of the legend. In perusing Old Testament Bible fantasy, the subject of heavenly motivation versus recorded truth is frequently discussed. â€Å"A fantasy offers a substantial expression about the birthplaces of the world, of society and of its establishments, about the divine beings and their relationship with humans, to put it plainly, about everything on which human presence depends† (Graf 3). Further, the setting where the legend was composed must be considered when perusing the story. Bronislaw Malinowski in his article â€Å"The Role of Myth in Life† says that â€Å"The content, obviously, is critical, yet without the setting it remains lifeless† (Malinowski 201). The setting that should be tended to when perusing the fantasy are the social and sociological segments that encompass a fanciful content. This unique situation, comprising of the comprehension of the way of life wherein the legend exte... ...guide of appropriate conduct for the new society that has been freed from subjugation. Inside the setting of history, the legend offers people in the future a brief look at another religions beginnings. As the new code of laws is set into place, another and all the more impressive god develops †a lord of extraordinary quality, a divine being that overrides every other god, one god over all others. Works Cited Coogan, Michael D., ed. The New Oxford Annotated Bible, third Ed. New York: Oxford University Press, 1991. Dalley, Stephanie. Fantasies from Mesopotamia. New York: Oxford University Press, 1989. Dundes, Alan, ed. Holy Narrative: Readings in the Theory of Myth. LA: University of California Press, 1984. Graf, Fritz. Greek Mythology: An Introduction. Maryland: The Johns Hopkins University Press, 1987. Segal, Robert A. Hypothesizing About Myth. Amherst: University of Massachusetts Press, 1999.

Wednesday, August 5, 2020

Report On British Airways Example

Report On British Airways Example Report On British Airways â€" Coursework Example > AbstractBritish Airways is the largest airline of the United Kingdom. This analytical essay presents information about British Airways and just how this airline has become so successful in such a short spam of time. The bibliography presents a number of sources in Harvard format. OutlineExecutive SummaryIntroduction Structure and key issues of the European airlines industryPEST Analysis for the present and upcoming years of the airline industryThe airline industry in terms of Poster’s five forcesmajor threats and opportunities confronting British AirwaysWays that British Airways might take up to consolidate its improved performanceConclusion and RecommendationsExecutive Summary Founded in the year 1924 as Imperial Airways, British Airways is now the largest airline of the United Kingdom, and is counted amongst the largest in entire Europe. A number of airlines merged in the year 1935 under the name of British Airways ltd, which were later nationalized 1939 so as to form British Overseas Airways Corporation (BOAC). In the year 1949, a new airline was launched with the name of British European Airways (BEA) and in 1972, BEA and BOAC combined together and were later joined by many different airlines to form British Airways in the year 1974. British Airways became the most profitable airline in the entire world in the 1990s and also made its slogan “The World’s Favorite Airline”. Now, British Airways has more than five hundred and fifty destinations and that too at the best airports across the world. In recent years, airlines within Europe have seen much growth, and are facing far much more competition. A number of reasons and issues can be related to the emergence of budget airlines all across Europe. The top most reason here being the deregulation of the airline industry in the year 1997, extremely bad economy in the 1990s (which brought up many issues such as lesser productivity etc, and the recent terrorist attacks that took place in the year 2001, after which there was a sudden increase in the price of fuel. British Airways faces a number of opportunities and threats in upcoming years. These include the ever rising security issue, competition from other up coming airlines etc, but British Airways would definitely find its way through these problems. Opportunities include alliance with other airlines, flights to even more destinations etc. Introduction The airline industry across the world has been growing rapidly. In recent times, the usage of airlines has increased, or it can be said that people now prefer traveling by air as compared to other means of transportation. The airline industry is mainly being used by people to travel for business as well as holiday purposes. People now find it extremely convenient and inexpensive to fly to further very exotic destinations to spend their holiday time. As for business trips, most of the companies across the world have a number of international investments, hence traveling to inte rnational countries is a must for business men. While the aviation industry has grown rapidly across the world, the European airline industry seems to be most profitable. Europe has played a major role in the growth of the airline industry throughout the world. Low-cost airlines, availability of more seats, even more flights etc are some of the factors that have and will always play an active role in the rapid growth of the European airline industry. A research study showed that in the month of July, 2005, airlines all over the world issued nearly 20.8 tickets to people traveling to and from Europe, which was a whole seven percent increase since July, 2004. Also the same report showed that the capacity of seats in the European -airlines has increased from a mere 3.8 million to/ a shocking 63.5 million, a whole six percent increase (Stanley, 2005). In the European aviation industry, the British airlines have outgrown all of the others. UK’s largest international airline is Britis h airways, which according to its website flies to over five hundred and fifty destinations. Being a low-cost airline, British Airways has gained huge revenue. Just recently, in September, 2006, British Airways announced its half year report which stated that British Airways had earned a profit of £345 million, even there was although the pre-tax profit was £371 million (Good results impacted by disruption, 2006).

Saturday, May 23, 2020

Civil Disobedience And The Civil War - 1047 Words

As a people our national history was written, for the most part, as a result of civil disobedience. Breaking the laws that England imposed on the colonies was the first step in a revolution that established a new form of representative democracy. Most of the great social changes that have come about over the 200+ years of our existence had its roots in the embracing of breaking a law of the land dutifully enacted by a legislative body. Civil disobedience is the deliberate disobeying of a law, or government directive prohibiting the action you are taking. Many laws established by both the Congress and the southern states allowed slavery prior to the Civil War. Abolitionists were opposed to this concept of human beings as chattel and knowingly broke these laws in order to encourage and protect runaway slaves. Morally they felt justified and a Great War was arguably fought to bring about change in these laws—although, the primary reason for the Civil War was the preservation of t he Union. Typically, when civil disobedience comes up, we look to the long line of heroes who put their lives on the line to help define what civil disobedience meant and how it could be successfully used in order to effect change. Gandhi, Susan B. Anthony, M.L. King and Mandela, are among the many men and women who fought great injustices in the past by taking a stand and calling attention to an unjust law. They used civil disobedience against the established order of things as a tool to not onlyShow MoreRelatedThe Ethical Impact On Civil Disobedience898 Words   |  4 Pages 4.5 War and Civil Disobedience Paper The ethical impact on civil disobedience can be familiar and justified well acknowledged refusal to obey, change, demand, the common laws that are ordered of a government, or of an occupying worldwide power. It is also a disobedience that is a representational or formalized violation of the law, rather than a denial of the system. Through evaluating the ethical issues involved in war and civil disobedience their concepts often are faced with governmentalRead MoreCivil Disobedience And The Apartheid1428 Words   |  6 Pages Throughout history, civil disobedience has been used to bring about change across a wide variety of civil rights issues. In India, Mahatma Gandhi used civil disobedience to nonviolently protest against the British Raj and, after a thirty-year struggle, earn independence both for himself and his people. In the United States, Reverend Martin Luther King Jr. employed civil disobedience to overcome both the Jim Crow laws that had oppressed the African-American minori ty and the systemic racism that wasRead MoreThe Resistance Of Civil Government1556 Words   |  7 Pagesginally titled Resistance to Civil Government, has had a wide influence on many later practitioners of civil disobedience. The driving idea behind the essay is that citizens are morally responsible for their support of aggressors, even when such support is required by law. In the essay, Thoreau explained his reasons for having refused to pay taxes as an act of protest against slavery and against the Mexican–American War. He writes, If I devote myself to other pursuits and contemplations, I mustRead MoreEssay on Civil Disobedience1532 Words   |  7 PagesAbstract Civil disobedience is the term assigned to actions taken by individuals to sway public opinion about laws that individuals deem unfair or unjust. Actions taken are usually nonviolent, and can include sit-ins, mass demonstrations, picket lines, and marches. Citizens are acting on their consciences, demonstrating highly advanced moral reasoning skills. Generally, these advanced skills fall into Kohlberg’s Six Stages of Moral Development, Stage Five and Six in particular. Characteristics ofRead MoreHenry David Thoreau Resistance To Civil Disobedience Analysis1508 Words   |  7 PagesDuring the era of the civil disobedience, individuals took stand and fight for their rights. the government took actions that violated the rights of others or took restrictions that angered residence. Resistance to civil government by Henry David Thoreau is an essay written about his opinion on opposing the government that was taking control of people’s rights, motivating his disagreement of slavery and the Mexican-American war. Mahatma Gandhi, a leader who fought for the Indians independent movementRead MoreCivil Disobedience and Change Essay1052 Words   |  5 PagesHow has civil disobedience been used to engender change? The human race has a long history of disobedience, beginning in the early biblical texts with the story of Adam and Eve. There are also many examples of civil disobedience the permeate known human history that include various forms of civil disobedience, including mass exodus, boycott, strike, non-cooperation and conscientious objection. Henry David Thoreau was a pioneer of modern civil disobedience when he refused to pay a poll tax becauseRead More Henry Thoreau’s Influence on Martin Luther King Jr. Essay898 Words   |  4 PagesHenry David Thoreau wrote an essay called Civil Disobedience which little did he know would influence great leaders such as Mohandas Gandhi, Nelson Mandela, and US civil rights leader Dr. Martin Luther King, Jr. Martin Luther King Jr. was born in Atlanta, Georgia in 1929. He graduated college with honors and developed a talent for public speaking. A man by the name of Edgar D. Nixon saw King’s public-speaking gifts as great assets in the battle for black civil rights in Montgomery, where the bus systemRead MoreCivil Disobedience: Cost of Change1469 Words   |  6 Pages2013 Civil Disobedience: The cost of change More than 40,000 strong activists from the Sierra Club protested at the White House to reject the Keystone XL Pipeline proposal. They protested because they the extraction of tar sand oil and moving it from Canada to Texas will pollute the groundwater in the surface (Hammel). Civil disobedience is â€Å"the active, professed refusal to obey certain laws, demands, and commands of a government, or of an occupying international power† (Civil Disobedience). ThroughoutRead MoreCivil Disobedience in America1044 Words   |  4 Pagesobedient includes: religious beliefs, background, and work ethics. Civil disobedience played a large role in America. Creating protests, riots, and sit-ins, America had many examples of disobedience. In America, we value our rights as citizens and individuals. We have the right to protest as stated in the first amendment of the United States Constitution, which is called Freedom of Speech. According to the Webster Dictionary, civil disobedience is said to be â€Å"the refusal to obey government demands or commandsRead MoreCivil Disobedience, By Thoreau870 Words   |  4 PagesCivil disobedience is the refusal to obey civil laws in an effort to induce change in governmental policy or legislation. Thoreau s infamous ideas on Civil Disobedience, written in 1849, have been monumental in the fight for change. It has helped influence change anywhere from the 1940s fight against Danish resistance, to the 1950s and McCarthyism. Thoreau s words have helped lead the way to freedom. It has made the people of the world think about how they are being governed and how they

Monday, May 11, 2020

How Cosmetic Makeover Programs Empower Corrective Operation

Makeover shows have socially constructed feminine ideals of beauty. Furthermore, these representations have created high standards of beauty; as a consequence, this negatively affects women’s perception of ideal bodily beauty. Here, I intend to elucidate this subject through three ways. First, I will examine how cosmetic makeover programs empower corrective operation as a means to meet and become the ‘ideal’ female. Second, I will explore the association prevailing within self-reported exposure to TV makeover shows and spectator self-regard, perfectionism, and body image dissatisfaction. Third, in retrospect of the correlation mentioned above, I will describe how vulnerability to television makeover programs are negatively correlated to self-worth and positively related to perfectionism and body image disappointment. The primary objects of study within this essay are makeover programs, focusing on a show Extreme Makeover. As we have known, in today s society, the external features of an individual are of high significance in every phase of their life. While this pertains to both male and female persons to a certain degree, particularly women are under the immense influence to live up to one selective, very definite kind of beauty. The goal is to be slim, young, white and tall, to have big breasts and long legs. Furthermore, in makeover shows, staying thin is characterized as the most significant feature for each female contestant to be content in her life, to beShow MoreRelatedManagement Course: Mba−10 General Management215330 Words   |  862 PagesManagement Course: MBA−10 General Management California College for Health Sciences MBA Program McGraw-Hill/Irwin abc McGraw−Hill Primis ISBN: 0−390−58539−4 Text: Effective Behavior in Organizations, Seventh Edition Cohen Harvard Business Review Finance Articles The Power of Management Capital Feigenbaum−Feigenbaum International Management, Sixth Edition Hodgetts−Luthans−Doh Contemporary Management, Fourth Edition Jones−George Driving Shareholder Value Morin−Jarrell Leadership

Wednesday, May 6, 2020

Income Measurement and Profitability Analysis Free Essays

Chapter 5 Income Measurement and Profitability Analysis exercises Exercise 5–1 Requirement 1 Alpine West should recognize revenue over the ski season on an anticipated usage basis, in this case equally throughout the season. The fact that the $450 price is nonrefundable is not relevant to the revenue recognition decision. Revenue should be recognized as it is earned, in this case as the services are provided during the ski season. We will write a custom essay sample on Income Measurement and Profitability Analysis or any similar topic only for you Order Now Requirement 2 November 6, 2013 Cash450 Unearned revenue450 To record the cash collection December 31, 2013 Unearned revenue ($450 x 1/5)90 Revenue90 To recognize revenue earned in December (no revenue earned in November, as season starts on December 1). Requirement 3 $90 is included in revenue in the 2013 income statement. The $360 remaining balance in unearned revenue is included in the current liability section of the 2013 balance sheet. Exercise 5–3 Requirement 1 2013 cost recovery %: $234,000 = 65% (gross profit % = 35%) $360,000 2014 cost recovery %: $245,000 = 70% (gross profit % = 30%) $350,000 2013 gross profit: Cash collection from 2013 sales of $150,000 x 35%=$52,500 2014 gross profit: Cash collection from 2013 sales of $100,000 x 35%=$ 35,000 +Cash collection from 2014 sales of $120,000 x 30%= 36,000 Total 2014 gross profit $71,000 Requirement 2 2013 deferred gross profit balance: 2013 initial gross profit ($360,000 – 234,000)$126,000 Less: Gross profit recognized in 2013 (52,500) Balance in deferred gross profit account$73,500 2014 deferred gross profit balance: 2013 initial gross profit ($360,000 – 234,000)$ 126,000 Less: Gross profit recognized in 2013 (52,500) Gross profit recognized in 2014(35,000) 2014 initial gross profit ($350,000 – 245,000)105,000 Less: Gross profit recognized in 2014 (36,000) Balance in deferred gross profit account$107,500 Exercise 5–4 2013 Installment receivables360,000 Inventory234,000 Deferred gross profit126,000 To record installment sales 2013 Cash150,000 Installment receivables150,000 To record cash collections from installment sales 2013 Deferred gross profit52,500 Realized gross profit52,500 To recognize gross profit from installment sales 2014 Installment receivables350,000 Inventory245,000 Deferred gross profit105,000 To record installment sales 2014 Cash220,000 Installment receivables220,000 To record cash collections from installment sales 2014 Deferred gross profit71,000 Realized gross profit71,000 To recognize gross profit from installment sales Exercise 5–5 Requirement 1 YearIncome recognized 2013$180,000 ($300,000 – 120,000) 2014- 0 – 2015- 0 – 2016 – 0 – Total$180,000 Requirement 2 Cost recovery %: $120,000 ————- = 40% (gross profit % = 60%) $300,000 | | | | |Year |Cash Collected |Cost Recovery(40%) |Gross Profit(60%) | |2013 |$ 75,000 |$ 30,000 |$ 45,000 | |2014 | 75,000 | 30,000 | 45,000 | |2015 | 75,000 | 30,000 | 45,000 | |2016 | 75,000 | 30,000 | 45,000 | | Totals |$300,000 |$120,000 |$180,000 | | | | | | Requirement 3 | | | | | |Year |Cash Collected |Cost Recovery |Gross Profit | |2013 |$ 75,000 |$ 75,000 | – 0 – | |2014 | 75,000 | 45,000 $ 30,000 | |201 5 | 75,000 | – 0 – | 75,000 | |2016 | 75,000 | – 0 – | 75,000 | | Totals |$300,000 |$120,000 |$180,000 | | | | | | Exercise 5–11 Requirement 1 20132014 Contract price$2,000,000$2,000,000 Actual costs to date 300,0001,875,000 Estimated costs to complete 1,200,000 – 0 – Total estimated costs 1,500,0001,875,000 Gross profit (estimated in 2013)$ 500,000$ 125,000 Gross profit recognition: 2013: $ 300,000 = 20% x $500,000 = $100,000 $1,500,000 2014:$125,000 – 100,000 = $25,000 Requirement 2 2013$ – 0 – 2014$125,000 Requirement 3 | | | | | |Balance Sheet | | | | |At December 31, 2013 | | | |Current assets: | | | | |Accounts receivable | |$ 130,000 | | |Costs and profit ($400,000*) in excess | | | | |of billings ($380,000) | |20,000 | | | | | | | * Costs ($300,000) + profit ($100,000) Exercise 5–11 (concluded) Requirement 4 | | | | |Balance Sheet | | | | |At December 31, 2013 | | | | |Current assets: | | | | | Accounts receivable | |$ 130,000 | | | | | | | |Current liabilities: | | | | |Billings ($380,000) in excess of costs ($300,000) | |$ 80,000 | | | | | | | problems Problem 5–2 Requirement 1 2013 cost recovery % : $180,000 = 60% (gross profit % = 40%) $300,000 2014 cost recovery %: $280,000 = 70% (gross profit % = 30%) $400,000 2013 gross profit: Cash collection from 2013 sales = $120,000 x 40%= $48,000 2014 gross profit: Cash collection from 2013 sales = $100,000 x 40%= $ 40,000 +Cash collection from 2014 sales = $150,000 x 30%= 45,000 Total 2014 gross profit $85,000 Requirement 2 013 Installment receivables300,000 Inventory180,000 Deferred gross profit120,000 To record installment sales Cash120,000 Installment receivables120,000 To record cash collections from installment sales Deferred gross profit48,000 Realized gross profit48,000 To recognize gross profit from installment sales Problem 5–2 (continued) 2014 Installment receivables400,000 Inventory280,000 Deferred gr oss profit120,000 To record installment sales Cash250,000 Installment receivables250,000 To record cash collections from installment sales Deferred gross profit85,000 Realized gross profit85,000 To recognize gross profit from installment sales Requirement 3 | | | | |Date |Cash Collected |Cost Recovery |Gross Profit | | | | | | |2013 | | | | |2013 sales |$120,000 |$120,000 |- 0 – | | | | | | |2014 | | | |2013 sales | $100,000 | $ 60,000 |$40,000 | |2014 sales | 150,000 | 150,000 | – 0 – | | 2014 totals |$250,000 |$210,000 |$40,000 | | | | | | Problem 5–2 (concluded) 2013 Installment receivables300,000 Inventory180,000 Deferred gross profit120,000 To record installment sales Cash120,000 Installment receivables120,000 To record cash collection from installment sales 2014 Installment receivables400,000 Inventory280,000 Deferred gross profit120,000 To record installment sales Cash250,000 Installment receivables250,000 To record cash collection from installment sales Deferred gross profit40,000 Realized gross profit40,000 To recognize gross profit from installment sales Problem 5–5 Requirement 1 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,000,000 8,200,000 Estimated costs to complete 5,600,000 2,000,000 – 0 – Total estimated costs 8,000,000 8,000,000 8,200,000 Estimated gross profit (loss) (actual in 2015)$ 2,000,000$ 2,000,000$ 1,800,000 Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,000,000 = $600,000 $8,000,000 2014: $6,000,000 = 75. 0% x $2,000,000 = $1,500,000 – 600,000 = $900,000 $8,000,000 015:$1,800,000 – 1,500,000 = $300,000 Problem 5–5 (continued) Requirement 2 | | | | | | |2013 |2014 |2015 | | | | | | |Construction in progress |2,400,000 |3,600,000 |2,200,000 | | Various accounts 2,400,000 |3,600,000 |2,200,000 | |To record construction costs | | | | | | | | | |Accounts receiv able |2,000,000 |4,000,000 |4,000,000 | | Billings on construction contract |2,000,000 |4,000,000 |4,000,000 | |To record progress billings | | | | | | | | | |Cash |1,800,000 |3,600,000 |4,600,000 | | Accounts receivable |1,800,000 |3,600,000 |4,600,000 | |To record cash collections | | | | | | | | | |Construction in progress | 600,000 | 900,000 | 300,000 | |(gross profit) | | | | |Cost of construction |2,400,000 |3,600,000 |2,200,000 | |(cost incurred) | | | | | Revenue from long-term contracts (1) |3,000,000 |4,500,000 |2,500,000 | |To record gross profit | | | | | | | | | (1) Revenue recognized: 2013: 30% x $10,000,000 =$3,000,000 2014: 75% x $10,000,000 =$7,500,000 Less: Revenue recognized in 2013(3,000,000) Revenue recognized in 2014$4,500,000 2015: 100% x $10,000,000 =$10,000,000 Less: Revenue recognized in 2013 2014 (7,500,000) Revenue recognized in 2015$2,500,000 Problem 5–5 (continued) Requirement 3 | | | | | |Balance Sheet | |2013 | |2014 | | | | | | | |Curren t assets: | | | | | |Accounts receivable | |$ 200,000 | |$600,000 | |Construction in progress |$3,000,000 | |$7,500,000 | | | Less: Billings |(2,000,000) | |(6,000,000) | | |Costs and profit in excess | | | | | |of billings | |1,000,000 | |1,500,000 | Requirement 4 01320142015 Costs incurred during the year$2,400,000$3,800,000$3,200,000 Estimated costs to complete as of year-end 5,600,000 3,100,000 – 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,200,000 9,400,000 Estimated costs to complete 5,600,000 3,100,000 – 0 – Total estimated costs 8,000,000 9,300,000 9,400,000 Estimated gross profit (actual in 2015)$ 2,000,000$ 700,000$ 600,000 Problem 5–5 (concluded) Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,000,000 = $600,000 $8,000,000 2014: $6,200,000 = 66. 6667% x $700,000 = $466,667 – 600,000 = $(133,333) $9,300,000 015:$600,000 – 466,667 = $133,333 Requirement 5 201320142015 Costs incurred during the year$2,400,000$3,800,000$3,900,000 Estimated costs to complete as of year-end 5,600,000 4,100,000 – 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,200,00010,100,000 Estimated costs to complete 5,600,000 4,100,000 – 0 – Total estimated costs 8,000,00010,300,00010,100,000 Estimated gross profit (loss) (actual in 2015)$ 2,000,000$ (300,000)$ (100,000) Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,000,000 = $600,000 $8,000,000 2014: $(300,000) – 600,000 = $(900,000) 2015: $(100,000) – (300,000) = $200,000 How to cite Income Measurement and Profitability Analysis, Papers

Friday, May 1, 2020

Green Peace Responsible for the Golden Rice Protest

Question: Discuss about theGreen Peace Responsible for the Golden Rice Protest. Answer: Introduction Golden rice is a genetically modified crop, designed to meet the demand of vitamin A in the Vitamin A deficient people. It produces beta carotene which converts to vitamin A in human body. The buzz created around with the use of golden rice to meet the deficiency of vitamin A has largely affected its use all around the world. The Greenpeace organization which opposes the genetically engineered crops has made people to reject these crops. Owing to number of poor people who could not afford a multi vitamin rich nutrient diet, rejection of such crop is wrong. I believe that G.E. rice should be used to minimise the vitamin A deficiency in developing countries. What is Golden Rice? Golden rice is an engineered variety of rice to biosynthesize beta- carotene which is a precursor of vitamin A. Two genes with beta carotene biosynthesis were transferred in the rice plant. Psy (phytoene synthase) and crtl (carotene desaturase). Beta carotene is produced in the leaves of the rice plant where it takes part in the photosynthesis. In order to maximise the dietary benefits the modified to produce beta carotene in the endosperm. As the name indicates the colour of the crop is yellow which differs from the naturally occurring rice. This colour is due to the presence of carotenoid pigment. Plant do not contain the direct form of vitamin A. They contain beta carotene which is metabolised in the human body. They are easy to digest. Vitamin A deficiency Vitamin A deficiency is very common in the developing and under developed countries. It causes blindness and death all around the world. Children and pregnant women of the developing and the under developed countries are mostly affected by this deficiency. Vitamin A deficiency is termed as VAD. Poverty is one of the major issues in these countries to meet the daily dietary requirement especially in case of children. This has increased the number of mal nourished children and affecting their development. The increase in the number of death due to VAD is not hidden. More than 650,000 children die every year due to VAD. VAD causes irreversible blindness and xerophthalmia in around 500,000 people every year. Golden rice effective measure to treat VAD should be allowed and discouraged by green peace. Golden rice can reduce the need to depend on several other food supplements to overcome vitamin A deficiency. In many countries the staple crop is rice especially in the south Asian countries. Golden rice is a cheap and efficient method to control VAD. It can improve the risk of blindness cancers and many infectious diseases. Blindness and Age related degenerative diseases can be controlled. Heart diseases and some cancer can also be controlled if vitamin level is good in the body. Gastrointestinal distress can reduced as the golden rice makes the digestion easy and avoid the symptoms. High blood pressure level and low fat can be maintained through golden rice. As per Dr. Moore -golden rice can prove effective for treating Ebola, malaria and cancer. The Anti Golden Rice Campaign Many organizations are opposing the use of golden rice by creating misconceptions among the common the people. Green peace organization is one of the major opponents. It has created many doubts in the masses which is affecting the launch of this project. Issue like the seeds of the GM crop will get mixed with the seeds of wild and native variety and spoil the natural crops are being raised. In Philippines, people uprooted the GE crops. The association of golden rice crops with the environment is being hyped in anti protest. The field trails are not allowed by the protestors. The stubborn attitude of green peace organization is creating a hurdle in the way. Benefits Golden rice is still under trial and will take many years to be launched in the field. The cost of production is not high. No allergens or toxins have been reported. The cross pollination issue that it will spoil the natural crops has a little possibility as the rice crop is basically self pollinated. The under rated benefits of the crops are misleading the people to use these crops. Green peace issues are not focussed on the number of the deaths and diseases that are prevalent due lack of vitamin A. They are focused on suppressing ways that are easy and not costly for the people to keep them health. Conclusion The primary issues should not be ignored by the governments of the countries. The scientist societies are coming forward in support of golden rice. Humanity should be the prime focus of world, neglecting the health based on superstitions is a mistake. Green peace organization should make way for the golden rice project and help in protecting the health of people. References Cotter, J. (2013). Golden illusion. The broken promises of golden rice. Oct. The Nethersland: Green peace international. Food pyramid.com.(2015) What is golden rice? Food pyramid. Available from https://www.foodpyramid.com?what-is-golden-rice/ [accessed on 10/09/2016] Golden rice is the part of solution. (2016). Golden rice project. Jun. Available from https://www.goldenrice.org. [Accessed on 19/09/2016] Harmon, A. (2013). Golden rice: lifesaver? The New York Times. 23rd Aug. Available from https://nyti.ms/19PO8Z6 [accessed on 19/09/2016]. Hathcock, J.N. (2000). The precautionary principle- an important burden of proof for new products. Agrobio forum. Volume .3 no. 4, pp 255-258 Mathiesen, K. (2013). GM crops: is opposition to golden rice wicked. The guardian. 14th Oct.