Secularization

Historically, â€Å"secularization† first referred to the process of transferring property from religious jurisdiction to that of the state or other no religious authority. In this organizational sense, â€Å"secularization† still means the decline of formal religious authority for example; in education, prisons, and hotel room bedside tables. Institutional secularization has been fueled by the breakdown of a unified Christendom since the Reformation, on the one hand, and by the increasing validation of society and culture from the Enlightenment to modern scientific society, on the other. Some political analysts prefer the term â€Å"laicization† to describe this institutional secularization of society, that is, the replacement of official religious control by no religious authority. [1][2] It is clear that these two forces represent opposite tendencies of thought. To insist upon the principles of traditional Christianity is to rob modern views of its very life; it opposes pessimism to the optimism of modern thought. And yet reconciliation between the two is not absolutely impossible. It can take place, however, only as the result of a modification of the current view of Christianity. A new conception of religion must make itself felt, and this change can be readily effected. It must center on the person of Jesus and must abandon its dogmatic system. In the person and in the preaching of Christ, as an historical phenomenon, we have the basis for an understanding between Christianity and the culture of our day. Jesus himself never accepted the total corruption of man as the basis of his preaching. Rather it was an ideal of moral perfection that he held up to his believers–of life in God and activity according to his will. 2] Secularism has also influenced Western art since the Classical period, while most art of the last 200 years has been produced without suggestion to religion and often with no particular ideology at all. On the other hand, Western art has often been influenced by politics of one kind or another, of the state, of the benefactor and of the artist. While institutional and ideological secularization have been preceded at the same time over the past few centuries, the relationship between the two is not exact or necessary. Even in a medieval, Constantinian setting, formally religious in character, men and women were not untouched from having their life, thought, and work shaped by secular influences. In an institutionally secular (laicized) society it is possible for individuals and groups to live, think, and work in ways that are motivated and guided by God and religion. [1] With a great deal of emphasis on contemporary discussions of Christianity and secularism the confrontational Letters and Papers from Prison penned by writer, Dietrich Bonhoeffer, because the work is incomplete leaves much to the imagination and not enough fact. Bonhoeffer's notions start heavy debates on the meaning and implications starting with titles like: â€Å"Christian worldliness,† â€Å"man-come-of-age,† the world's arrival at â€Å"adulthood,† and the need for a â€Å"non-religious interpretation of Biblical terminology. † Other writers Friedrich Gogarten (The Reality of Faith, 1959), Paul van Buren (The Secular Meaning of the Gospel, 1963), Harvey Cox (The Secular City, 1965), Ronald Gregor Smith (Secular Christianity, 1966), and the â€Å"death-of-God†: all leave little to the imagination just as Bonhoeffer’s does. These are examples of those who have shadowed one possible course. Kenneth Hamilton (Life in One's Stride, 1968) denies that this is the best way to interpret Bonhoeffer and argues that these writers hesitated in his indispensable, orthodox attitude. [2] Of course, the differences between the sacred and the secular is an undeniable gap; In the same way that God speaks and acts Christians must speak and act inventively and full of redemption for there actions. In all cases, Christian life in the secular world is to be carried out under the Lordship of Jesus Christ and in compliance to the will of God rather than the will of the world. Christians may work to ensure that the Word of God is heard and is given room among the many other voices which will constitute the diverse whole. To insist that the Word of God be imposed on all without exception is to fall once again into an unbiblical oppression. To fail to articulate the Word of God in the saeculum, however, is to give in in a secularism which, by excluding the Creator, can lead only to death. Deliverance from sin and forgiveness of sin were indeed emphasized in his preaching; but his dominant thought was that of struggle toward an ideal moral life. This is the idea that must take possession of modern Christianity, if it is to be reconciled with modern views and civilization and to win for itself the educated classes. Not as a dogmatic system, but as a moral power, based on the powerful personality of Jesus, must Christianity be proclaimed to the thinking people of our times?

Different forms of budgeting and their purpose

The intent of budgeting system is the set of processs used to function the demands of direction maps of planning and control that refers to the importance of communicating and motive as an facet of direction to which direction accounting should lend or develop. Budgeting systems have five ( 5 ) primary intents which include ; planning, easing communicating and coordination, apportioning resources, commanding net income and operations and measuring public presentation and supplying inducements. However, be aftering and control are the major activities in most administrations and budgets are at the Centre of these activities. The footings planning and control are used to propose that they mean the same thing, but they are two different constructs. Planing involves on persons who make up an administration to be after in front in other to accomplish those aims, whereas control involves in set uping budgets for different sections giving duties to single directors in the addition that the aims set down at the planning phase are all working toward that end through the parts of administration. Therefore, budgeting is important portion of planning and control because they both plan for the hereafter. A company public presentation determines by budgeting as a direction tool to back up motive, planning, communications and determination devising. Budget is a elaborate degree program which sets out, in money footings, where companies plan and maintain budget on either an accrual or hard currency footing. A budget is besides refers to as a fiscal footings or quantitative footings used to project future income and disbursals such as labour hours, stuff purchases, or units of gross revenues. Budgeting helps administrations implement specific schemes to run into ends and aims. Budgets are of class internal to the administration and like most direction accounting information, does non organize portion of the administration ‘s published fiscal statement. Hence, non everyone is responsible for fixing budgets, but everyone within an administration will be affected by them. ( Hugh Coombs, et.al, 2005, pg91 ) . Many senior direction duties are to enforce different budgets on different sections. Hence, if the readying of the budgets involves the employees in the administration at a lower degree so budgets is more likely to be accepted. These will do people work as a squad ensuing in increased motive. Employees will be more motivated with increase engagement and encouragement as this could besides be more good to hold a wages system such as addition on wages, publicities etc. All this will hold a large impact to the company and enables the company turn hence, if employees do n't acquire what they requested so, employees may disregard the system holding small importance to the concern and this could impact the aims of the company. In order to hold a successful budgeting, a good communicating should be efficaciously in order to run into marks and aims. Different types of budgets serve different intent. The type of budget includes maestro, capital, operating ( for income statement points comprised of gross and disbursals ) , fiscal ( for balance sheet points ) , gross revenues, capital, production and undertaking. These budgets are briefly explained below. Master Budget is the chief end product of a budgeting system. It is normally prepared yearly or quarterly. The maestro budget has three ( 3 ) constituents: the budgeted net income and loss history for the twelvemonth, the budgeted hard currency flow statement and the budgeted balance sheet. Operating and Financial Budgets the operating budget trades with how operations are carried out to bring forth an administration ‘s goods or services. The fiscal budget accent on how an administration will get fiscal resources during the budget period. Gross saless Budget is used to make company gross revenues ends that show the jutting gross revenues in units and the projected gross revenues gross. Capital Budget shows a anticipation of company demands in respect to capital assets, such as land, equipment, vehicles, edifices, and machinery. The capital budget helps the company program for acquisition and disposal of assets that include the usage of available hard currency or outside funding. Production Budget indicates the figure of units of services or goods that must be produced each budgeted period to run into gross revenues demands and to supply for the coveted stoping stock list. Undertaking Budget shows the anticipation of the costs associated with a peculiar company undertaking such as labor, stuffs and other related disbursals. The readying of budgets forces directors to believe about and program for the hereafter, which assumes to be the most of import characteristic of a budgetary planning and control system. This planning procedure encourages staffs from a administration to lend on regular footing to the formation of the overall program and to place possible troubles at an early phase. People ‘s personal budget allows them to cognize how much money they have to direct, how their financess are allocated to be after for the hereafter. A budget is tool usage to supply a agency of pass oning direction ‘s programs that guarantee all parts of the administration are kept to the full informed of the programs and of the policies. For illustration, if a household are traveling through a trouble with their budget, a good communicating will be a good tool to give a better apprehension of their budget. Furthermore, benefits of budget allow you to take the chance to cognize your exact fiscal place that kee ps the lines of communicating unfastened. Budgeting is one of the most of import direction constructs in modern concern administration. Harmonizing to Dawn ( 2003 ) , approximately 69 % companies in Europe still operate their twenty-four hours to twenty-four hours activities with formalistic traditional budgeting systems. This has develop the hereafter an administration and its environment, organizing activities and undertakings, advancing communicating between sections and actuating employees ( Webber & A ; Linder, 2005 ) & lt ; hypertext transfer protocol: //www.jcuedu.au/tldinfo/writingsskills/models/papers/ CO5103essay1.pdf & gt ; . Budgeting consumes excessively much clip and dearly-won to little concerns. For illustration, it could take 60 yearss for a large company to be after their budget.

Gudie to employability Coursework Example | Topics and Well Written Essays - 250 words

Gudie to employability - Coursework Example Employers anticipate these employability skills while the graduates enter a profession of their choice (â€Å"Learning and information†). Resources and activities are often linked to such initiatives as institutional employability awards. These awards are offered to provide students with an opportunity to experience the added value of learning from the extra-curricular activities (Lantz 9). Some of these experiences include involvement with student societies, recognition of volunteering, and skills developed through work-based placements. Universities nowadays take a lot of measures in order to guide their students to employability. Such measures include but are not limited to deciding minimum working hours for the students, providing students with opportunities to work and earn at campus, teaching students how to present and prepare for the interviews, and allowing students more flexibility of learning by providing them with the choice of virtual education (â€Å"Careers and employability†). Guide to employability is a very special and necessary service ever university and college must provide its students with in the present age in order to increase their eligibility and competitiveness for

Personal Reflection Paper on The Self Essay Example | Topics and Well Written Essays - 750 words

Personal Reflection Paper on The Self - Essay Example My self-concept derives from a whole host of such factors, not the least of which is what others think about me. I have always had a great interest in music and I have a very good singing voice, which has made me popular with my friends: so I consider music and the capability of rendering it is an integral part of my self. The awareness of my gender has led me to see what women the world over go through in terms of greater struggles for freedom and rights. My self-concept thus wraps around my identity as a woman as someone who has to struggle with the everyday realities of being a woman, and also involves an acceptance of the fact that I have an average appearance. Add to that my identity as an African-American, and the picture is complete in a social context. People around me see me as a normal, well-adjusted, average-looking African-American woman and also as a student who sings well, and so it becomes an important definition of my self-concept in the social context. My concept of self contributes to my self-esteem, my idea of what I am worth, of what I am capable of contributing to the society, and the respect of choices and rights that I feel I deserve. My singing abilities and my accomplishments as a student provide a boost to my self-esteem, because they bring me recognition and applause in my community, especially in my church where I lead the choir. My self-esteem lets me perform well and gives me the confidence to move about in a social context, comfortable in the knowledge that I am likeable and welcome. I feel that my accomplishments more than make up for my lack of physical attractiveness, and it does not significantly detract from my sense of self-esteem. My self-esteem leads me to believe that I can make informed choices about my own life, and indeed have all rights to do so. In the social arena, my self-esteem helps me perform at a high level of self-efficacy. Based on my concept of self and self-esteem, I am able to form an estimate of how effective I am as a person. There is no hesitation in attempting a new challenge, because my sense of self-efficacy tells me that I am more than likely to succeed. In my point of view, my sense of self-efficacy increases if the challenges belong to my comfort zones, namely singing or academics, because it is very well accepted by those around me and myself that these are the areas I am easily able to excel in. This is the reason why I am comfortable taking part in community events which involve singing. One of my earliest and most significant memories is of being sent on stage by my mother to sing a small hymn at a church event. After my singing ended, there was loud and continued applause, and I could see the smiles of approval on the faces of all the people in the audience which included my parents, relatives, friends and neighbors. This gave my sense of self-esteem a major boost, and whenever I now feel nervous about going on stage, I recall that moment in my childhood when I first heard the applause of the people around me. It gives me a feeling of rise in self-confidence, and my concept of self-efficacy is restored: I do not feel nervous or panicky any more and am able to get on the stage and

Discourse analysis of three TVC's Essay Example | Topics and Well Written Essays - 1000 words

Discourse analysis of three TVC's - Essay Example Social Analysis: The targeted audience of the advertisement are women most preferably women who are guardians of elementary school children. The appeal of the advertisement is emotional appeal that is directed in a personal and social manner. This means that if mothers will buy the product then they will not have to be worried about the children being limit their choices of activities. They can be free to make their clothes messy if they are taking art classes or playing football because children learn outside more than at home. The evidence that has been provided through the advertisement is the intellectual growth among children as the kids design a model of a space shuttle. The advertisement has given out a value of allowing children to experience their own desires and dreams which can be done if parents allow them to take a chance instead of telling them to be fearful about the end results. The ad has been designed with kids in an external setting where the vision has been enhanc es by usage of sharp colors (AdsNTrailers n.d.). ... The advertisement tells the stories of children who are creative and considered as immature enough to have their own expressions. The advertisement has a clear impact on the social behavior telling members to be supportive with children. The ad promotes working class lifestyle as a hard working way of living (AdsNTrailers n.d.). Berkeley Heating and Air Conditioning Commercial Linguistic Analysis: The information given in the ad is in the form of news telling the customers to save money as they get new Berkeley heating and Air conditioning product. The symbols and word which have been used in the advertisement would be a dollar note that has been shown to drop from the conditioning devices. The relationship between the product and the buyers would be of working together as a unit and save money ( BerkeleyHeating 2011). Social Analysis: The targeted audiences of the advertisement are working class who are employed and are earning bread and butter for the family. The appeal of the adve rtisement is of price which means that the product must be bought for the lowered price. The evidence that has been shown in the advertisement for such an appeal is the dollar note falling from the device which shows that the savings are assured if consumer buys Berkeley cooling and heating devices. The value the advertisement promotes is the hard work through which working class goes to earn bread and butter. The ad has been designed in a way that it shows common people involved in a daily routine activity ad are provided with lowest rates ( BerkeleyHeating 2011). Cultural Analysis: The silent messages found in the advertisements include usage of cooling and heating devices in every home even in the bathrooms. This is the linkage to the lifestyle that this ad has presented to have

Report on the book Great Leaders Grow by Ken Blanchard Essay

Report on the book Great Leaders Grow by Ken Blanchard - Essay Example Choosing the book was on the basis of past experiences where the authors have written other books pertaining leadership styles while sessions with the media caused their awareness. According to the book’s title, I expect to learn more ways of becoming a great leader and the different leadership styles present in the business sectors. I also expect to gain knowledge that will help me clarify the debate that argues whether a leader is born or made. The book has portrayed several objectives through character evaluation. The main purpose of the book according Blanchard is to create awareness on the strategies and procedures of becoming a great leader (Blanchard and Miller 3). It is evident through how the authors have defined the acronym GROW. It includes the four steps that should be followed by potential leaders towards growth and become great leaders. The meanings have been allocated to different chapters in the book. The letter "G" represents ‘Gaining Knowledge to help the leaders develop their skills. There are different ways that are illustrated in the book on how to help an individual obtain information at workplaces and organizations. Primarily, is to understand an individual’s personal strengths and weaknesses (Blanchard and Miller 33). The character Blake has been used to share his personal weaknesses with Debbie to help him get a job and become a leader. Once they are highlighted, the leader should seek solutions for their weaknesses to ensure there are no setbacks in the leadership process. After a personal exploration, the individual should try to understand other people in lower levels of the business (Blanchard and Miller 44). It will help in gathering knowledge on tastes and preferences of the followers in case the person is appointed as a leader. A great leader should also be open to change and at all time be a leadership student. Leadership is a continuous process and a leader should be ready to get new ideas

Growth through Internationalisation among Entrepreneurial Firms Essay - 1

Growth through Internationalisation among Entrepreneurial Firms - Essay Example It is evidently clear from the discussion that an international strategy can be successful only when there is a strong understanding about different behaviours, beliefs, business strategies and values of other firms across the globe. Innovation can be stated as the most important tool for entrepreneurs. Through innovative strategies an entrepreneur can acquire desirable market share and generate high profit margins. This study shall reveal the ways in which internationalization as a growth strategy has supported entrepreneurial firms. Apart from being aligned with corporate social responsibility, entrepreneurs must have an inclination towards innovation and maintaining quality. A theoretical background will be included in this study so as to highlight the importance of internationalization growth strategy for companies. The findings of this research paper will outline the growth path of entrepreneurial firms that has adopted internationalization strategy. There are some limitations a nd future research considerations also encompassed in this study. The major aim of this study is to highlight the importance of internationalization in growth of entrepreneurial firms. This study will encompass various dimensions of internationalization strategy. Objectives of the study can be classified as: According to Byrne and Popoff, internationalization can be defined as one of the business strategies which are adopted by entrepreneurs so as to achieve long-term success. Entrepreneurs usually focus on domestic market but to retain their market position the best mechanism is to target global markets. An international strategy basically means that there are scattered subsidiaries internationally and all of them act as local companies with no such support from parent company. As stated by Carnegy, global strategy often leads to wide array of corporate strategies with a little adaption to business environment. The major challenge in this process is to incorporate one common strate gy that can be implemented across the globe.

An Interactive Technique in Instructional Strategy Assignment - 1

An Interactive Technique in Instructional Strategy - Assignment Example I incorporated an interactive technique in my instructional strategy as this was the best method of noting what students actually need. An interactive strategy helps in getting first-hand information from the people concerned with the endeavor (Hardy, 2002). The timeline of the program will run throughout the research period. Each course is scheduled to meet three days a week for one week. Class time will be approximately two hours. The learners of this program are both the students and their respective lecturers. They need to have knowledge in using a computer, as well as researching on the internet. This will ensure that constraints are limited and will ease the process (Hardy, 2002). A lecturer should be willing to assist his/her students at all cost. This takes into consideration using the internet. Students will be considered if they cannot assess the internet. They will be allowed to use the institution’s WiFi in order to carry out their research. They type of learning that will take place, as stated earlier, is an interactive learning. Students and their lecturers will be able to send the survey or questionnaire to users. They will also receive completed PDF forms from other users. Group activities will serve a purpose by permitting participants to assist each other to learn during the course (Hardy, 2002). This is the greatest way of understanding/learning as it will allow people to be open to one another. The aim/goal of this program is to allow students to assist one another as they carry out their research. A student, for instance, might need the assistance of in completing a research paper given to him/her by their respective lecturers (Hardy, 2002). This will widen up the student's knowledge by getting information from other regarding the research topic.  Ã‚  

Suffering of Woman Protagonist in Male Hegemony Society Within The Yellow Wallpaper Essay Example for Free

Suffering of Woman Protagonist in Male Hegemony Society Within The Yellow Wallpaper Essay Women role in a society has always been changing since prehistoric times so it could not be difined accuratly. However there always has been a stereotype male figure in the society which nearly has not altered since the very first. Besides the women role also differed between religions and civilisations. For instance in early Native American Tribes women were something deified , this however shifted and women no longer thought to be superior , and quite opposite they were considered to be inferior. By 19 century with the influence of the Civil War and all of the social protests demand to improve the woman rights caused many women to question the inferior role patriarchal society cast for them. Due to the fact that north won the war and so slavery was prohibited lead the women to claim their own rights in United States. During the end of 19 century many woman writers wrote various things to show their gender’s suffering living in a male dominant society. In l890 Florence Fenwick Miller , midwife turned journalist describes woman’s position succinctly. Under exclusively man-made laws women have been reduced to the most abject conditions at legal slavery in which it is possible for human beings to be held , under the arbitrary domination of another’s will and dependent for decent treatment exclusively on the goodness of heart of the individual master. ( from a speech to the National Liberal Club) â€Å" The Yellow Wallpaper† was also written during late 19 centuries by Charlotte Perkins Gilman to indicate the female suffrage under male hegemony America. The writer demostrates a common female figure who is remaining passive in all the decisions she should take for her own however instead her husband John decides for everything she should do even in her every day schedule, as the female protagonist states â€Å"I have a schedule prescription for each hour in the day ; he takes all care from me, and so I feel basely ungreatful not to value it more. † The narrator also stereotypes all o the male characters she addresses during the short story. She emphasises that they are all the same or worse than each other in treating women. She informs the reader that her husband who is a physician does not believe that she is sick instead he assures friends and relatives that she has nothing except temporary nervous depression. The narrator compares her husband’s opinion about her with her brother’s â€Å"my brother is also a physician, and also of high standing , and he says the same thing. † (13). Another male figure she compare with her husband is Weir Mitchell who is a physician too â€Å"I had a friend who was in his hands once, and she says he is just like John and my brother, only more so! (85). Due to all paralleling she made about opposite gender within the â€Å"The Yellow Wallpaper† we comprehend that the writer is feeling under oppression. Moreover the narrator writes on her secret dairy since she was prohibited to write or read anything. Actually the writer was prohibited to perform everything other than essential needs of human being. It was banned for her to write ,to imagine and to work but she does not share with them the same opinion she states â€Å"personally I believe that congenial work, with excitement and change would do me good. (13). She is unhappy with all the rights they insist her to do however she is sure that these things are not curing her. There are also repetition of some questions â€Å"but what is one to do? † (15), â€Å"and what s one to do? † (9), â€Å"what is one to do? † (10) which indicates that even though the writer does not agree with them in numerous points, she is not able to change neither her marriage nor her life since she knows that women are valued as long as they are supportive to their male companions. Another point is that John belittles and ridicules her fears , opinions and believes. Because when she told her opinion about the yellow wallpaper in which is in their room she says â€Å"he laughs at me so about this wallpaper! † (50). The writer thinks that the yellow wallpaper’s colour is â€Å"repellent† and â€Å"revolting†. Moreover we witness that the woman has worse ideas about this wallpaper â€Å" there are things in the wallpaper that nobody knows but me, or ever will. Behind that outside pattern the dim shapes get clearer every day. It is always the same shape, only very numerous. And like a woman stooping down and creeping about behind that pattern. I do not like it a bit. I wonder – I begin to think –I wish John would take me away from here! † (122). We comprehend that John did not care about her feeling concerning the wallpaper in their room therefore that caused her to sight nonfactual things and believe them the most strange fact is that John’s attitude towards her forced her not to tell all what she believes and thinks â€Å"I had no intension of telling him it was because of the wallpaper – he would make fun of me† (169). Besides we understand that John thinks she is still small because he calls her â€Å"little girl† perhaps that is the reason why he wants to control her and give all the decisions about her. Also it could be the reason why she does not tell him about her secret thoughts because he would think that she needs to be controlled. The short story has fascinatingly dramatic end which effects its reader and demonstrates that the writer wants to be freed from this male hegemony oppressing her in her every action . The narrator which was annoyed of the wallpaper in her room and believed that women were trapped beneath the wallpaper got slowly got insane due to that idea and peeled off all the paper intending to free the trapped women. She ends the story by these words â€Å" I have got out at last , in spite of you and Jane . And have pulled off most of the paper, so you can not put me back. † (265). We derive that the women she speaks about is her and all the women trapped in a male dominant society. So she belives she can free them from this pressure by peeling the wallpaper. Probably she sights the wallpaper as the society and her husband. Moreover we observe that she s tired of the role she was given by the society and wants to get rid of it. We witness a similar ending when we read Virginia Woolf’s To The Lighthouse , we face a perfect example for the gender roles : Mrs Ramsay. Mrs Ramsay is a wonderful actor in novel ,playing her role of â€Å"angel in the home† with a laudable diligence. â€Å"†¦.. she had the whole of the other sex under her protection; for reasons she could not explain, for their chivalry and valour, for the fact that they negotiated treaties ,ruled India, controlled finance. (11). Such a view is what we have seen in our houses since our childhood and what is going on in other houses. Being an angelic mother and wife who stays at home and does what her husband says is the only thing that is expected from the female figure nothing more than that is awaited. To get rid of it in order to get base in life as neither being supportive nor supported as needs a sharp cut from the past description of what and who is woman. So that is what Virginia Woolf does by killing Ramsay through the end of the novel. This example shows that many woman writers touched on the same matter in their writings In the given situation in â€Å" The Yellow Wallpaper† we have woman figure whom oppresses her feelings ,imaginations and thoughts because she knows that is the only way she can be accepted by her husband and the society she dwells in. However this female protagonist struggles to gain a base instead submitting society rules and the dominance of masculine hegemony. And finally when she thinks she got free from the place they trapped her , we witness that she got mad. So we can observe the sufferings of the writer due to the man hegemony she is oppressed.

World Health Organization Essay Example for Free

World Health Organization Essay Genetically modified food, also known as GM food refer to as animals or plants that had their genetic makeup altered to make them grow bigger, stay fresher and other benefits that will make human life more simple. The concept of genetically modified (GM) foods has existed for many years. Cross-breeding of plants, has been applied before with the purpose of transferring a desirable trait from one plant species to another. However, a substantial amount of time is required to obtain a specific result. This is because all of the genes are pooled together and numerous attempts are required for the production of offsprings with the preferred trait. Tomatoes are the first GM crop introduced to the world. Although genetically modified foods arises many concerns regarding its safety and consequences of consumption, the real question posed by the society is whether these GM foods should be banned for the benefit of mankind. Even if GM foods have been known to trigger allergic reactions and toxicities, is environmentally hazardous and costly, it should not be banned because it is confirmed to be beneficial to human health, environmentally friendly and able to improve the quality and quantity of life. This report is mainly focused on the benefits of GM food towards mankind. This is due to GM foods being present in almost all countries worldwide. Additionally, to fulfill ever-increasing needs of humans, conventional crops are genetically being replaced by GM crops. (World Health Organization) GM food brings many advantages to mankind. First of all, GM food that was engineered genetically is able to sustain favorable human health and enrich the wellbeing of its consumers. This is because it can remove the malnutrition problem faced by the current world and GM crops can be modified to become edible vaccines to reduce vulnerability towards diseases. Malnutrition problems can be solved by introducing GM foods enhanced with nutrition that humans are lacked of, such as vitamin D and iron that will cause rickets in children or osteoporosis in aged adults as well as iron deficiency. Susceptibility to a certain disease can be reduced if edible vaccines are added into the GM foods such as the GM banana. Hepatitis B can be prevented by eating such genetically modified bananas. Genetically modified foods can remove malnutrition problems faced by mankind today. Vitamins and minerals can be inserted into GM crops such as GM rice to make humans healthier. GM rice contains high amounts of Vitamin A compared to non-GM rice. The other malnutrition problem often faced by humans is iron deficiency. Approximately two billion people prove to be tested positive for iron deficiency. As such, researchers have invested in GM rice by intensifying the iron content in polished rice to solve the iron deficiency problem. The genes that were inserted into the GM foods have a positive effect on the accumulation of iron in the rice kernel that causes the GM rice to contain 6 times more iron compared to the original variety. Some GM crops are modified to become edible vaccines that can reinforce the immune system of humans. Some GM crops have been inserted with DNA sequences encoding for antibodies into their genome. This enables the crops to produce antibiotics in their cells. GM crops such as banana, tomato and potato have been altered to contain bacterial or rotavirus antigens. Large scaled immunizations can be made by introducing edible vaccines to patients, rendering the vaccinations of these diseases considerably easier, painless, and accessible. Per se, antibodies contained in such GM foods will be able to enhance the immune system of human bodies to combat against pathogens when consumed orally. Therefore, it will not be uncommon in the near future when humans can merely ingest GM tomatoes instead of waiting in line to see a doctor. (Galina 2006) Opponents of GM foods claim that GM foods are potentially risky to human health. They assert that GM foods will trigger an allergin in the human body should it be eaten. There is a possibility that a new allergen will be created and result in susceptible individuals exhibiting symptoms of allergic reactions when a foreign gene is introduced into a crop. GM foods are genetically engineered to have their allergenic-causing proteins to be removed. As such, they do not contain potentially harmful proteins as compared to non-GM foods such as peanuts, cereals and eggs. Producing hypoallergenic GM foods would be a desired commodity as these foods will possess the ability to notably decrease the danger of adverse reactions. (Union of Concerned Scientists 2009) One of the benefits introducing GM foods is that the plantation of GM crops is environmentally affable. Currently, our world is afflicted with the issue of pollution. To rectify this problem, GM crops are modified to resistance to insect and pest attack as well as to herbicides. Additionally, another process which is applied in an effort to make GM crops environmentally friendly is phytoremediation. Therefore, pollution can be greatly reduced and eventually be eliminated altogether. Phytoremediation is defined as the rectification of environmental issues through the usage of plants which alleviate the environmental problem without the need to relocate and dispose contaminant materials somewhere else. (World Health Organization 2002) With the population of the world growing substantially each year, significant amounts of stress are placed on resources of land fit for plantation, water, energy, as well as other biological reserves to supply sufficient food whilst sustaining the coherence of the ecosystem. Roughly 1 to 2 billion humans suffer from malnourishment, signifying a sign of scarce food supply, low incomes and sparse allocation of food supplies. Introduction of GM foods have greatly lessened the problem. GM crops are modified to produce greater amounts and increase the nutritional value in crop-derived foods. Substantial amounts of products are able to solve the world food crisis. Desperate pleas for richer, better-off countries to utilize genetic engineering in diminishing famines are a result of thousands losing their lives daily and millions on the verge of starvation. By revising the genetic make-up of plant strains, biotechnology will be able notably lessen world hunger. Crops can be engineered to resist diseases, resulting in the quantity of yield succumbing to disease to decrease. In another case, cold-resistant crops are able to benefit countries enduring from winter the whole year round. (Union of Concerned Scientists 2009) GM foods have raised much controversy in many nations throughout the world. People are still indecisive in their choice to consume products containing GM foods. It stands to be true that doubts concerning GM foods were widespread when first introduced to the public, but through many years of experimental analysis as well as safety tests, GM foods have been confirmed to be safe for human consumption with numerous benefits as a bonus. In fact, GM foods are essential now in resolving the crisis of hunger and scarcity of food around the world. Acceptance of GM foods are beginning to increase significantly over the years as more and more people are convinced of their benefits in terms of cost, health, and nature. (Galina 2006). Therefore, it cannot be denied that GM foods should be legalized for the benefit of mankind. As mentioned in the report, GM foods promote good human health, are environmentally friendly. Hence, it is irrefutable that its advantages totally outweigh its drawbacks and that GM foods are the way to go in ensuring a brighter future for us and for the whole world. Bibliography World Health Organization. (Internet). (2002). Foods derived from modern technology: 20 questions on genetically modified foods.(2012) Available from: http://www. who. int/foodsafety/publications/biotech/20questions/en/index. php Union of Concerned Scientists (2009). Failure to Yield: Biotechnologys Broken Promises. Cambridge, MA, Union of Concerned Scientists. 2012. http://www. ucsusa. org/assets/documents/food_and_agriculture/failure-to-yield-brochure. pdf Gaivoronskaia, Galina (2006). Consumers with Allergic Reaction to Food: Perception of and Response to Food Risk in General and Genetically Modified Food in Particular. 2012. http://www. jstor. org/stable/29733966.

The Next Generation Of Recycling Bins English Language Essay

The Next Generation Of Recycling Bins English Language Essay For many years people have practiced recycling. In old times, where resources were less abundant than today, people would be more conscious about reducing, reusing and recycling. On the other hand, people nowadays dont even bother to stop and think about what is going to happen once all raw materials on Earth are gone. They dont realize that once it is all used up, there will be no way to get some more anywhere else. What happens when people dont recycle is that all the recyclable products that are thrown away go straight into landfills altogether with other waste, and then it is all eventually lost. There is, however, a small part of the population who does contribute to the recycling process, but it is just a minority, the other part of the population either doesnt realize the significance of recycling or they just dont care. This small minority that helps recycling things includes some companies and important people. They have been trying to get more and more people involved in the recycling process. Even channels for children have created projects to motivate kids and teach them about the significance of recycling. For example, Disney Channel has its own project called Friends For Change, where they have the main goal of teaching kids how to help and care about the planet. That is very important because kids will grow up to be more conscious about the environment. On the other hand, older people are more complicated to convince or persuade that recycling is very important. Simple things have been created in order to help people recycle and motivate them to do it in their own houses, so they dont even have to go anywhere else to recycle because these recycling containers can be place in their kitchen or anywhere they want. There are many different designs with lots of different features. These bins have diverse purposes depending on what people are looking for. There are certain containers that include two compartments, one for recyclable products and the other one for other wastes. Other bins contain different compartments labeled so that each recyclable material can be placed on separate places. Some have pedals, so people dont have to use their hands to open up the trashcan; others have sensors so that the lid opens up automatically. Even though the containers sound like a great deal, it might not be that good of a deal because people have been complaining about the containers being too small, or too expensive, or too fragile and easily broken. A solution to this problem is to design and create a new improved container that will be made of stainless steel to make it more resistant and durable, that will contain larger compartments to place the trash or recyclable items, that will include an infrared sensor lid opener, and that will have a longer warranty period. Today in the United States, Americans use over 80,000,000,000 aluminum soda cans every year. At one time, aluminum was more expensive than gold. Thats not even including the 50 billion disposable plastic water bottles Americans use a year. That makes up almost 20% of the composition in an average dump. Bottles and cans are some of the easiest items to recycle but yet Americans still have trouble recycling them. Call it laziness or ignorance about the subject, but there should be more efficient advances to allow recycling bottles and cans easier for Americans. Most raw materials are resources that cannot be created or formed by human beings. That means the amount of these raw materials that exist in the planet are limited, and once they are used up completely by people, there is no way to produce more. This is why it is so important to think wisely when it comes to recycling or just throwing away valuable materials into the trash. For many years, it has been difficult to educate peopl e the significance of recycling, and these attempts have been unsuccessful because only a minority of the population has been contributing to the recycling process. The lack of care for the environment is just going to turn the world into a huge landfill. America has always been the place where everyone wants to come and live, but with statistics such as these soon there wont be anything but landfills. With that said, saving the environment should be a very important objective for Americans. Technology today is extremely advanced, yet there isnt any technological advance to sort out bottles and cans more efficiently. The recycling process in America today offers each household a pair of recycling bins to recycle plastics/glass bottles, empty soda cans, and other containers that are later recycled after a long process of separating wastes according to their composition. Every week, workers pick up these bins and take them back to the facility to sort the items in the bins, but the bottles and cans that are thrown in the trash by people, do not get recycled. These recyclable items make it to the landfills and take up valuable space that could be used for other waste. Most public places such as schools and shopping malls today have designated trash bins for glass/plastic bottles and aluminum cans, which really help the process of recycling. Yet people still dont always place those recyclable bottles and cans into those bins and they dont get recycled. In order to help the consumers recycle more efficiently, different types of containers for recyclable items have been developed. These developments make recycling much more convenient and assessable for the consumer. The consumers dont even have to leave their homes in order to recycle; it is just a matter of buying one of those containers. The problem is that some are expensive, some are very fragile and therefore easily broken, and some are just too small. More people in the world would recycle if only these recycling containers were built more for the consumers everyday use. Recycling is already a difficult task for many, so when a company produces a recycling device, it absolutely has to be exceptional. If not it would definitely discourage people from recycling. A simple example is the Neu Home 16-Gallon 2-Section Recycle Bin, which is a two-compartment recycle bin that holds 16 gallons/60 liters (8 gallons per compartment). It is made of stainless steel with plastic pullout buckets. It has a 30-day warranty and it is sold for $96.54. According to customer reviews, it is too expensive and not resistant at all, it is easily dented, and it is too small. The Plastic/Aluminum Recycling Center is another example. This container has superior quality, it is durable and it has unique disposal openings with recycle symbols and product labeling for clearly identification. It separates and stores recycling/trash material for easy removal and lower maintenance. It has a 55-gallon capacity (each compartment has a 27.5-gallon liner). It is sold for $240 plus $95 for shipping. Even though it is a good container and it seems resistant, the price is too high; therefore, people wont buy something that expensive. There are no reviews available for that contain er. Another example and one of the more advanced bins that there is for sale is the iTouchless 16 Gallon Recycling Containers with Infrared-Sensor Lid Openers, which holds 16 gallons/60 liters total and comes with two 8-gallon inner plastic buckets, one for trash and the other one for recycle. It works using the latest sensor technology, lid opens automatically and it remains open when your hands are 6 from the sensor. It brings open/close buttons for manual operation. It runs on 4 D-size batteries or optional AC-power adaptor. It has a 1-year manufacturers warranty and it is sold for $89.98. According to customer reviews, it is too fragile and easily broken because the lid is made of plastic, and the containers are small. In order to solve the problem of recycling and the containers, all of those models mentioned above should be improved by developing a new container that contains some of the pros of those already existing containers, and of course getting rid of the cons. First of all, the container cannot be made of plastic because it will be too fragile and it would probably break. It will have to be made of stainless steel bolts and hinges to make sure it is more resistant. The design can still have two buckets to store recyclable items, but instead of being capable of holding only 8 gallons per compartment, it will be made bigger so that it can hold at least 12 gallons per bucket (it cannot be made too big either because then it wont be feasible). The pedal mechanism can be removed because it can be easily damage or broken, so instead, the infrared-sensor will be kept so that it can open automatically. Each compartment will be properly labeled in order to identify where the trash and where the re cyclable items have to be placed. The device will work using the 4 D-size batteries or the optional AC-power adaptor. The container will have to include at least a 1-year warranty and an optional extended warranty. Ultimately our goal is to encourage recycling by developing this new and improved recycling container. By improving these recycling containers and developing one that is more efficient, people will be more motivated to purchase this type of recycling bins to recycle in their own homes. When people read bad reviews about products, they are less likely to buy it than when they read good comments about the product. Its just natural to not want to purchase a product that other consumers have negative encounters with. If the product is developed well, consumers get motivated in purchasing the improved container and in turn will start recycling more and fewer materials would be wasted. This would also reduced the size of the landfills and ultimately keep America a cleaner place. As a result, the benefits would not be only for people, but also for our environment because it would make the recycling process more effective. Feasibility Our idea to make a more productive and efficient recycling bin will be a feasible idea once we explain our reasoning in the following paragraph. For the already existing products we have described earlier in this essay, we will take the pros from those and what consumers have reviewed as best qualities about those recycling bins, and we will make something that is efficient in many areas that existing products lack. One of the problems with already existing models is the size and weight of the recycling bin. Our newly designed model will be made with high quality stainless steel, in a 12-gallon container, which will hold two compartments. The dimensions of this product will be approximately 36x 34.5 x 21.75 and it will weigh around 24 lbs; which will make it easier to handle. As for materials, most of the bin will be made from stainless steel as mentioned before and other features will include infrared-sensor. No plastic will be used because it has already been known to be too fragile and consumers were not happy with it. The cost of our product will be competitive with existing models. The cost of manufacturing the bin will be $92.50 and it will be sold on the market for $100.90. As for the installation of the product, the recycling bin will come already built in the box and all that will be needed to do is unwrap the packaging, install batteries or connect to AC power, and place in desired location for best accessibility. For best customer satisfaction, we have also decided to include one-year product warranty, therefore if there are any malfunctions the product will be fixed at no charge or replaced fully if needed. In addition, we will require consumers to take necessary measures to keep the recycle bin clean, especially around the infrared sensor area so it continues to work properly for years to come. It will also guarantee that if product is bought with battery power that it does not waste battery energy and will continue to work with one set of battery for at least one year, this in the long run will save the consumer expenses. This modern and advanced recycle bin will be best suited for an everyday household, where parents can also encourage and teach kids the importance of recycling. Given that the bin is sensory powered it will be easier for younger kids and for the elderly to operate the product since no foot-pedal mechanism is required, and will have a tightly shut lid that releases no odor and will work very silently to not be distracting. Conclusion Recycling saves the planet in many ways, for example, it reduces the amount of waste that is placed in the landfills, and therefore it lowers the pollution that those landfills create. Also, it reduces the amount of energy that it is used because it takes more energy to process new materials than already used materials. This is why recycling is so important and it is necessary that people start being conscious about our environment. They have to get used to the fact that everybody must start recycling if they want to conserve the planet. Thats why devices such as recycle/trash containers have been created, so that people can have the commodity of recycling in their own houses. As it was already mentioned, this containers need to be improved in order to satisfy peoples needs and that way more people will be motivated to buy this type of product for their homes. They need to be made resistant, durable, bigger, and they need to keep the advanced features as the infrared sensors so that it will automatically open. Future improvements with more technological advances could also be made to improve the recycling container. Even new types of containers can be developed. For example, in the future, it might be possible to develop a container that is able to automatically separate plastics from metals. It could have a metal detector so when it detects metal it places cans to one side and then when it doesnt detect metals, it can place plastics to the other side. Of course, it would only work by placing one item at a time. Another future improvement would be a container that is able to recognize recyclable from non-recyclable items, so that it would place regular trash in one side and recyclable products in another side. That would be even more complicated and it might not be feasible, but it would definitely help the recycling process because people wouldnt even have to place stuff in different compartments, just one compartment and the container would do the job of sorting the items out. People have already being working on designing new prototypes that are much more advanced and that have been made using the latest technology. Obviously, these devices are not for sale because they would be extremely expensive, so they are just prototypes for now. An example of one of these sophisticated devices is the Barcode Recycle Station, in which there are four bins, one for each type of recyclable material. When you scan an unknown item, the appropriate container will open up automatically. This prototype is an illustration that clearly shows that it is possible to make big improvements using the more advanced technology in order to develop better containers to help and motivate people to recycle. With new technological advances every day, it is likely that someday more efficient and affordable recyclable containers will be developed, allowing the standard recycling bins of today to be revolutionized to be capable of separating bottles from cans and recyclable products from tr ash that are being thrown into a bin. The use of stainless steel bolts and hinges instead of plastic, a larger compartment to store items, and a longer warranty for the recycling container would improve Americans mentality on recycling. These simple improvements to the trash bin would make America a much more efficient and environmentally friendly place to live.

Martin Chuzzlewit by Charles Dickens :: essays research papers

Martin Chuzzlewit by Charles Dickens "My main object in this story was, to exhibit in a variety of aspects the commonest of all the vices: to show how Selfishness propagates itself; and to what a grim giant it may grow, from small beginnings"- Charles Dickens about the purpose of his novel: Martin Chuzzlewit (130)"Because the selfish man sees no common interest or bond between himself and the rest of his world he is free from moral compunction, free to construct a false self, mask, rà ´le, or persona, and at pains to protect his real self from the encroachments of a hostile world." - Joseph Gold (131)"Any kind of imagination separated from its material or emanation becomes a Spectre of Selfhood"- Blake (134) 12/20/96Selfishness Versus Goodness and Hypocrisy Versus CandorIn his book, Joseph Gold gives us a rundown on how selfishness embodies itself throughout Martin Chuzzlewit. He analyses likely symbols in the book, which gave me more of an insight and a new perspective that helped me vie w the main characters and their transformation in a different setting. Selfishness and hypocrisy mark their victims with false shells and distorted personalities and lead them to believe in their superiority over mankind. This renders them incapable of experiencing anything real and leave them fumbling after false truths, while taking advantage of the pure at heart. This seems to be the essence of what Gold wants to communicate with his analysis.Pecksniff is the hypocrite who shuns no one when it comes to him making a profit. Unconscious of his inability to self-reflect or perhaps proud of his exalted virtuousness, Pecksniff is the epitome of righteousness, as Gold explains; he is in the book to display the extreme and helps clarify America’s role as a "national Pecksniff". Through him do Thomas Pinch and Martin Chuzzlewit the Elder finally open their eyes to their own lesser vices; Pinch’s naà ¯ve behavior changes after confronted with the real, or should I say false shell of, Pecksniff, while Chuzzlewit Sr. sees parts of himself in Pecksniff and is at the same time reminded of true virtue, honesty and human interdependence through Thomas Pinch. Gold goes thoroughly into an analysis of the paradigm between Jonas and the Book of Jonah, both characters fleeing from their own selves; it isn’t until they accept the wale, as Sairey Gamp puts it, signifying Jonah’s return to God in the whale’s stomach, that they can reach self-fulfillment.

The Education of Nineteenth Century Women Artists :: Essays Papers

The Education of Nineteenth Century Women Artists The formal education of women artists in the United States has taken quite a long journey. It wasn’t until the nineteenth century that the workings of a recognized education for these women finally appeared. Two of the most famous and elite schools of art that accepted, and still accept, women pupils are the Philadelphia School of Design for Women and the Pennsylvania Academy of the Fine Arts (the PAFA). Up until the early nineteenth century, women were mostly taught what is now called a â€Å"fashionable education† (Philadelphia School of Design for Women 5). Their mothers raised them to be proper, young ladies and expert housekeepers in expectation of marriage. If these women were fortunate enough to receive some kind of formalized schooling, they were to study penmanship, limited aspects of their mother language, and very little arithmetic (Philadelphia School of Design for Women 5). Unfortunately, this small degree of education was extremely constrictive to women. If they never married or were widowed at a young age, they really had no place to go. This form of women’s education created generations of women that were almost entirely dependent on their husbands and male relatives. During the nineteenth century, when the feminist movement was beginning, many schools were established specifically for the education of women, such as the Philadelphia School of Design for Women, and also for the education of both. In the beginning, women’s art schools mostly taught pupils practical applications of art. For example, female art students often studied drawing and lithographing, in hopes that they would be hired by industrial companies as designers. The Philadelphia School of Design for Women was one of the first all women’s art schools to establish this form of education. Founded in 1844 by a woman named Sarah Peter, the Philadelphia School of Design for Women was a school like none that had come before it. Peter was a wealthy woman of stature and decided to start this school in one of the rooms of her mansion and to hire a teacher to hold regular classes for women in art and design. (As a wonderful incentive for all women, tuition was free for the poor and the wealthy paid a very small sum.) Sarah Peter saw how truly poor the traditional education for women was and she strongly believed that every woman should â€Å"stand by her sex,† thus her reasoning for establishing this soon to become famous art school.

Foundations to Human Development

Foundations of Human Development in the Social Environment Michelle Braig BSHS/325 March 18, 2013 Joyce Mink There are three foundations of human development. The foundations are the biological development, psychological development, and social development. The concept of human diversity and cultural competences demonstrates how different people can be. General systems theory and social order are connected in some way. . There are several incidents or situations that can affect a person physically, mentally, socially, and emotionally.Some of the biological aspects include problematic pregnancy, fetal development and prenatal care. Problems can occur right at the time of conception. There are test that can be done to determine if a fetus can have a life altering conditions. There are many factors that can affect the developmental process. Having the knowledge of the developmental milestones can better help the human service professional with helping and understanding their client. The re are guides to give the information needed for each milestone that a child should reach by a certain age (Zastro and Kirst-Ashman, 2010).Understanding the biological development will help a person to understand the physiological dimensions because they work together in understanding the human development. Psychology is the study of the mind and behavior. Personality, self-concept, emotion, and cognition are parts of the human psychological development (Zastro and Kirst-Ashman, 2010). They psycho-dynamic theory, Neo-Freudian psychoanalytic theory, phenomenological theory, and feminist theories are some of the theories that may help explain the way personalities are developed.These theories can help the human service professional understand why people are the way they are. These theories can be used as a guideline for getting the information needed for helping out a client. The base for building an adult social personality begins with the social interaction of a child. Socialization is when an individual learns about the environment around him or her. They will learn the language, behavior, customs, and rules. The individual will meet social standards so that he or she can do will in society.Socialization normally begins in childhood. A child’s family is usually where a child can learn most of their socialization skills. Social development is important for an individual to have a personality that is unique to that individual (Zastro and Kirst-Ashman, 2010). Human diversity means that everyone is different in some way. Age, sexual orientations, language, style, religion, physical abilities, height, communication, and gender are just some of the ways that an individual can be different from another.Human diversity is what makes one person different from another (Zastro and Kirst-Ashman, 2010). Cultural competence is where a person is able to adjust to different cultures over a period of time. As helpers we need to be able to help everyone respectfully and effectively. Culture is the integrated pattern of human behavior that includes actions, communications, thoughts, customs, beliefs, values, and institutions of a racial, ethnic, religious, or social group.Culture can also include, race, ethnicity, national origin, and migration background; sex, gender, gender identity, or gender expression; sexual orientation and marital or partner status; age and socioeconomic class; religious and political belief or affiliation. People should understand that certain cultures have different ways of expressing themselves. In is considered rude to spit in public without covering your mouth in Japan. In some cultures burping out loud is a way to say that the food was good.It is important for a human service professional to learn about different cultures so that they will not offend their clients or coworkers. The general systems theory proposes to explain why there is an underlying intelligible general order in the world to which all matter relates a nd the existing social order is a subset of the general order (Dale, 2009). A systematic way of thinking helps to understand the individual by understanding the whole person. General systems theory affected the way we think by providing new vocabulary for all different types of people.The general systems theory is a group of ideas based on order and used in a similar way that science is used. The general systems theory is a way to find the understanding of a human as a whole by using the process of elimination to gain knowledge through order. The social order is a part of the way social services is handled today. The social order consists of nine aspects that go order of a hierarchy. These are a part of the general systems theory. The biological, psychological, and social developments are all normal milestones that happen with a person.Most are learned and developed as a child grows into an adult. All three developments work together to help create the individuals. All individuals a re different in some way. It is important to understand cultural differences. The general systems theory and social order both work with some kind of order. Reference * Zastro, C. and Kirst-Ashman, K. 2010 Understanding Human Behavior and the Social Environment (8th ED. ) * Dale, Human Behavior and the Social Environment: Social Systems Theory (6th ED. ) * http://www. ntocc. org/Portals/0/PDF/Resources/CulturalCompetence. pdf

Macbeth Deception

Theme of Deception/Deceit in Macbeth Throughout Macbeth things are not always as they seem. Deception in the play is always present, with Macbeth, Lady Macbeth and the three witches being the chief instigators of deception. From the very first scene, the deception within Macbeth’s world is clearly defined. â€Å"Fair is foul and foul is fair†, say the witches at the beginning of Macbeth. This language of contradiction that Shakespeare uses adds to the play’s sense of moral confusion and quickly introduces the theme of deception to the audience, by implying that nothing is quite as it seems.Also, the play clearly shows how living a life of deceit will ultimately end in disaster. Macbeth, evidently led by his wife, but also by his own ambitions, is guilty of deception many times throughout the play. He deceives his comrade Banquo, King Duncan, as well as his public. From the beginning he welcomes Duncan into his home, knowing that he is about to be murdered. After murdering Duncan he then goes on to kill the guards outside Duncan’s chamber to cover up for himself and make it look as though the guards committed the murder. Lady Macbeth is also one who conveys the theme of deceit in this play.She is very skilled at persuading others, especially her husband, into be   She is telling Macbeth to look and act pure, but to be evil inside. † However, Macbeth does not heed Banquo’s words of wisdom, and allows the witches to further deceive him with words that have double meanings and misleading messages, such as those spoken about Birnam Wood coming to Dunsinane and that â€Å"none of woman born shall harm Macbeth†. The three witches portray the theme of deception in a different way. Banquo suspects their deception and treachery early on in the play, just after Macbeth has received the title of Thane of Cawdor.The deception once foregrounded as an advantageous quality has now led to this self-deception, craziness, and Lady Macbeth’s eventual suicide. She schemes and plans right from the beginning to influence Macbeth to kill Duncan and make himself king. â€Å"To beguile the time Look like the time, bear welcome in your eye, Your hand, your tongue: look like the innocent flower But be the serpent under’t. They play with Macbeth right from the start by greet him as ‘Thane of Glamis, Thane of Cawdor, and King hereafter’ knowing Macbeth will go to any lengths to make these prophecies true.Self-deception is the worst kind of deceit, as we can see that the guilt becomes overwhelming, causing insanity. The deceit does take its toll: â€Å"O, full of scorpions is my mind, dear wife! †, and Macbeth’s conscience is imprisoned by the build up of denial and self-deception. The illusions, such as the ghost of Banquo and the knife, show that like his wife, Macbeth’s own self-deception has sent him crazy. She is finally so caught up in deception that she cannot take the stress any more. Macbeth’s learned evilness and deception also affects him negatively, and the quest to be king is tragic.Macbeth’s state of mind is also not that of a normal person, as he is trying to go against his nature to convince himself that deception is the only way to be King. Moral Lessons of Macbeth â€Å"Your hand, your tongue: look like the innocent flower, but be the serpent under't. † (Shakespeare 1. 5. 64-66) Throughout Shakespeare's Macbeth, things are not always as they seem. Deception in this play is always present, especially with the main characters – Macbeth and Lady Macbeth. Lady Macbeth is the most skilled at persuading others, especially her husband, into believe things that are not true.The above quote, spoken by Lady Macbeth to her husband, shows exactly how manipulative and deceiving she can be. She is telling Macbeth to look and act pure, but to be evil inside. Macbeth, evidently led by his wife, but also by his own ambit ions, is likewise guilty of deception. He deceives his best friend Banquo, King Duncan, as well as his public. Lady Macbeth and Macbeth also try to use denial and rationalization to deceive themselves. This self-deception leads to grave circumstances for them both. Macbeth is forced into further and further lies, making life difficult and unbearable.Lady Macbeth is also caught in the depths of deception and eventually kills herself. Therefore, it is obvious that the main characters of Shakespeare's Macbeth are all negatively affected by the recurring theme of deception. Throughout the play, Lady Macbeth uses her ability to mislead others in many ways. First of all, she decides to use deception to push her husband's ambition to be king. †¦ Hie thee hither, that I may pour my spirits in thine ear, and chastise with the valour of my tongue all that impedes thee from the golden round†¦ (1. 5. 25-28)Lady Macbeth believes that, to be successful in his ambitions, Macbeth must ris e above his goodness and accept her evil ways. She knows that the process of making her husband believe what she wants may not be easy. Lady Macbeth has to be cunning, and she is up for the challenge. The thought of being in power – the King and Queen of Scotland – drives her and she cannot be stopped. Lady Macbeth often has to reinforce her immoral beliefs to her husband, giving him a boost. Was the hope drunk, wherein you dressed yourself? hath it slept since, and wakes it now, to look so green and pale at what it did so freely?From this time such I account thy love. Art thou afeard to be the same in thine own act and valour, as thou art desire? Wouldst thous have that which thou esteem'st the ornament of life, and live a coward in thine own esteem, letting â€Å"I dare not† wait upon â€Å"I would,† Like the poor cat I'the adage? â€Å"(1. 7. 35-42) Lady Macbeth implies that Macbeth is being cowardly by not going after what he wants. She preys upon he r husband's pride to remind him of his ambitions. Once she has schooled her husband in the art of deception, she must help him uphold this image and the lies. This deceit always results in hazardous utcomes. Although Lady Macbeth is the most talented deceiver, Macbeth is also lead into committing his own deceptions. He begins to learn from his wife, and, in turn, proceeds to deceive many others. Deceiving his friends becomes a frequent habit, and Macbeth is forced to continue his lies and stories. Do not muse at me, my most worthy friends; I have a strange infirmity, which is nothing to those that know me. Come, love and health to all; then I'll sit down. – Give me some wine: fill full: – I drink to the general joy of the whole table, and to our dear friend Banquo, whom we miss; would he were here. (3. 4. 4-91) This falsehood is evident, as Macbeth is trying to fool his dinner guests about the reasons for his strange behaviour. Pretending that everything is fine eventu ally does not work, and as the play continues, so does the deception on many different levels. Deceiving others may seem difficult, but deceiving oneself leads to even bigger problems. Lady Macbeth is so occupied with trying to mislead others, while rationalizing the deception to herself and her husband, that she does not notice how much the guilt is building. She finally gets so caught up in the deception game, that she cannot take it anymore.Lady Macbeth's worry that people are no longer falling for their deceptive ways, comes out in one of her mad ramblings in front of the doctor: â€Å"†¦ What need we fear who knows it, when none can call our power to account? â€Å"(5. 1. 35-37). Though she is trying to be bold, saying that she does not care who knows what they have done, the statement proves that she does fear being detected. In the end, Lady Macbeth's guilt over all of the lies gets the better of her. She goes mad, sleepwalking and rambling about the murders. â€Å"Wa sh your hands, put on your night-gown; look not so pale. – I tell you yet again,Banquo's buried: he cannot come out on's grave. â€Å"(5. 1. 58-60) The deception that Lady Macbeth once prided herself on, lead to the self-deception, which then lead to her death when she committed suicide. Macbeth is also in over his head, and his mind starts to play tricks on him on more than one occasion: Is this a dagger I see before me, the handle toward my hand? Come let me clutch thee: I have thee not, and yet I see thee still. (2. 1. 33-36) †¦ art thou but a dagger of the mind, a false creation, proceeding from the heat-oppressed brain? (2. 1. 37-39) Macbeth's state of mind is not that of a normal man.He is trying so hard to go against his nature, convincing himself that deception is the only way to be King. The deceit does take its toll: â€Å"O! full of scorpions is my mind, dear wife! â€Å"(3. 2. 36) Macbeth becomes imprisoned by his illusions caused by the build up of denial and self-deception. Banquo's ghost is an example of these illusions. â€Å"†¦ Take any shape but that [Banquo's] and my firm nerves shall never tremble: or , be alive again†¦ â€Å"(3. 4. 103-104) Macbeth's inner struggle is coming out and, because his mind is in such a state, he can no longer control his behavior. Like his wife, Macbeth's own inner deception has made him crazy.Macbeth goes from being a noble warrior with honest ambition, to someone that cannot even control his own thoughts anymore, due to all of the deception. From the end results of the play, we can clearly see how deception ruins lives. Shakespeare shows the audience that misleading others – and oneself, is not honorable nor the way to get ahead. Lady Macbeth's ability to seduce her husband into having immoral thoughts, leading to immoral actions to gain power, does not pay off. Macbeth's learned evilness and deception also affects him negatively, and the quest to be king is tragic.Self-decept ion is the worst kind of deceit, as we can see that the guilt becomes overwhelming, causing insanity. Evil deception of any kind is clearly harmful and a valid moral lesson can be taken from this play. Deception is the heart of Shakespeare’s play Macbeth. Everything revolves around what seems to be; however, the truth does not emerge until the end when all deceptions are revealed. The witches and Macbeth use the tools of deception to cloud the issues and move the play along leaving the reader to ascertain what is real. The Weird sisters set up the theme of appearance vs. eality with their opening lines â€Å"fair is foul, and foul is fair, /hover through the fog and filthy air† (1. 1. 12-13). These lines hint to the reader that people and events in the play will not be as they appear! When the witches give Macbeth his three titles Thane of Cawdor, Thane of Glamis, and King hereafter (1. 3. 51-53) thoughts of suspicion arise. Will Macbeth try to achieve these titles or let things take their natural course? Banquo tries to be the voice of reason and portrays feelings of doubt in his lines: â€Å"That, trusted home, /Might yet enkindle you unto the crown, /Besides the Thane of Cawdor.But tis’ strange. / And oftentimes to win us to our harm,/The instruments of darkness tell us truths, /Win us with honest trifles, to betray’s/ In deepest consequence†(1. 3. 132-138). Perhaps, in my opinion, a play can have only one theme or a central idea to be focussed and as far as Macbeth is concerned the whole idea is based on what the witches chanted â€Å"fair is foul and foul is fair†. This idea is repeated by almost everyone in the play . e. g right after the battle of Dunsinane where the sergeant remarks â€Å"from that spring whence comfort see'd to come Discomfort swells' ..Likewise this idea of contradiction is explicit in Duncan's words† There is no art to find the mind's construction on in the face'. Banquo was intrigued by the appearance of the witches to whom he says† You should be women, and yet your beards forbid one to interpret that you are so†. He is further confused how † the instruments of darkness tell us truths † . Later on Lady Macbeth has the following   advice to her husband † to beguile the time look like the time, bear welcome in your eye, your hand, your tongue, look like the innocent flower and yet be the serpent under it. The theme can be traced throughout in Macbeth as one of deception. Appearances are deceptive. What is fair is not fair . Shakespeare's play â€Å"Macbeth† is considered one of his great tragedies. The play fully uses plot, character, setting, atmosphere, diction and imagery to create a compelling drama. The general setting of Macbeth is tenth and eleventh century Scotland. The play is about a once loyal and trusted noble of Scotland who, after a meeting with three witches, becomes ambitious and plans the murder of the king. After doing so and claiming the throne, he faces the other nobles of Scotland who try to stop him.In the play,  Macbeth  faces an internal conflict with his opposing decisions. On one hand, he has to decide of he is to assassinate the king in order to claim his throne. This would result in his death for treason if he is caught, and he would also have to kill his friend. On the other hand, if he is to not kill him, he may never realize his ambitious dreams of ruling Scotland. Another of his internal struggles is his decision of killing his friend Banquo. After hiring murderers to kill him, Macbeth begins to see Banquo's ghost which drives him crazy, possibly a result of his guilty conscience.Macbeth's external conflict is with Macduff and his forces trying to avenge the king and end Macbeth's reign over Scotland. One specific motif is considered the major theme, which represents the overall atmosphere throughout the play. This motif is â€Å"fair is foul and foul is fair. † In the first scene of the first act, three witches plan their next meeting in which they will encounter Macbeth. It is in this scene that the motif is first presented, as the tree witches chant, â€Å"Fair is foul, and foul is fair, hover through the fog and filthy air† (1. 1. 11-12). The witches meet again in scene three of act one.One of the witches discusses a curse she has placed on a woman's husband, because she refused to share her food. This display of evil powers and spitefulness, suggests that the witches may have some influence in the development of the motif. Macbeth enters during this scene along with Banquo, arriving from a victorious battle. He uses the motif to describe the day as â€Å"So foul and fair a day I have not seen† (1. 3. 38). When Macbeth encounters the witches, they give him two predictions. One is that he will become the thane of Cawdor, and then the king of Scotland.Upon hearing this, Macbeth immediately begins to plan his methods of ob taining these positions, including the murder of the king. Because of this, it may be assumed that he has thought of such actions prior to the meeting. This is an example of what was once fair, a loyal and noble of Scotland, has become foul, an ambitious traitor. On the night of his murder, king Duncan is invited to a banquet hosted by Macbeth and Lady Macbeth. Once there, Duncan describes the castle in a positive manner. â€Å"This Castle hath a pleasant seat; the air nimbly and sweetly recommends itself unto our gentle senses† (1. . 1-3). Ironically, Macbeth murders him in his sleep in the castle. The main theme of the play is supported here, as this fair and pleasant castle, has become a foul place of  betrayal  and murder. This scenario is also seen at Macbeth's second banquet, which he holds to show gratitude and love for his friends. Meanwhile, however, three murderers hired by Macbeth, kills his friend Banquo in order to prevent any threat or opposition to Macbeth' s reign. In her first appearances, Lady Macbeth is presented as an ambitiously evil and foul character that will do whatever it takes to get what she wants.We see this motivation in her when she says, â€Å"How tender tis to love the babe that milks me; I would, while it was smiling in my face have plucked my nipple from his boneless gums, and dashed the brains out† (1. 6. 55-58). In these lines, Lady Macbeth threatens that she would smash her baby's head if it meant achieving their goals. However, after killing Duncan and becoming queen, she realizes her mistakes and is driven mentally ill by it. She is no longer able to live with the guilt and fears of her actions. In her case, we see what was once foul, becomes fair.William Shakespeare uses nature to develop the theme of the play. Disorders in nature during this time were a result of an evil doing disrupting the natural order of the world. In the play, Macbeth's betrayal of Scotland is the cause of the disorders in nature. An example of these disorders is the woods that Macbeth's messenger claims he saw. â€Å"As I did stand my watch upon the hill I looked toward Birnam, and anon, methought, the wood began to move† (5. 5. 33-35). Throughout the play Macbeth, the general mood is one of  deceit  and betrayal. What appears to be fair is foul. This is why it is considered to be the Macbeth Deception Macbeth Essay King Duncan is a very naive and gentle king. Although he is gentle and kind he also demands to be obeyed  and punishes those who disobey him. As an example we can see how Duncan loses all his trust in the now dead Thane of Cawdor. When King Duncan realizes that he was betrayed by the past Thane of Cawdor, he says, â€Å"There’s no art to find the mind’s construction in the face: He was a gentleman on whom I built an absolute trust. †This means that Duncan used to trust the Thane of Cawdor with his eyes closed but then Ross reveals to Duncan that the Thane of Cawdor betrayed him by joining hands with Duncan’s enemy, the king of Norway. Ross describes this deed as, â€Å"Norway himself, with terrible numbers, assisted by that most disloyal traitor, The Thane of Cawdor, began a dismal conflict. † Due to this betrayal, the Thane of Cawdor is executed, so Duncan chooses Macbeth to receive this title. Duncan chooses Macbeth because he is f earless in battle, especially against the Norwegians when he ploughed through the ranks of soldiers to kill Macdonwald.King Duncan publicly compliments Macbeth when saying, â€Å"O worthiest cousin! The sin of my ingratitude even now was heavy on me: thou art so far before that swiftest wing of recompense is slow to overtake thee. Would thou hadst less deserved, that the proportion both of thanks and payment Might have been mine! Only I have left to say, more is thy due than more than all can pay. † He means that he is grateful to Macbeth for playing a major part in the victory that they had had earlier and that he can think of nothing to repay him enough. This shows the respect that Duncan had for Macbeth.Duncan thinks that he can trust Macbeth. Duncan also makes Malcolm the Prince of Cumberland. In Act 1 Scene 3, Macbeth and Banquo meet the witches and they predict that Macbeth will become king, â€Å"All hail Macbeth that shall be king hereafter. † Macbeth is happy to hear this prediction and is looking forward to become King of Scotland but he knows that he needs to overcome obstacles which are in his way so he decides to murder the King. Macbeth discusses with Lady Macbeth and she persuades him to kill Duncan and says that she would help him do this cruel deed.They sneak in Duncan’s room while he is asleep and Macbeth brutally stabs him with a dagger. Lady Macbeth also manages to get the guards drunk and then carefully puts the bloody daggers near them so that it would like they had murdered King Duncan. The theme of deception is very clearly shown in this play when Macbeth betrays King Duncan. King Duncan always complimented him and respected him but still Macbeth kills him. Macbeth is supposed to be a faithful soldier who would give his life for the king but he is now considered as a traitor when deciding to murder him so that he can be the ruler of the kingdom.

Tangible Non-Current Assets

Q1. Use the information given below. What will be the total capitalized cost with respect to new business (Answer in $000)? (FIB)Land $6,000,000Inspection Officer $200,000Architecture Design $100,000Labour Wages $1,200,000Material Cost $2,500,000Administration Cost $400,000Property Tax $300,000Site Overheads $150,00037147528384500$ (2 marks) Q2. Siva Co took some loans from the bank at the start of the year 2010 which are as follows: 6% loan repayable in 2011 of $8m & a 9% loan repayable in 2015 of $18m. A construction of a qualifying asset began on 5th April 2010 with the withdrawal of $3m of funds. On 12th August 2010, another $4m was withdrawn for the qualifying asset. What will be the capitalized borrowing cost at the end of the year 2010? (MCQ) $181,800$216,467$316,467$533,851(2 marks) Q3. Relay Co borrowed $60,000 to finance the construction of a shop. Construction will commence in two years' time. The loan was taken on 1st January 2001 but the construction began on 1st March 2001. $13,000 of the loan was unused until 1st July 2001 and instead of keeping it idle Relay Co invested the amount with 3% return. The interest payable for the company is at 10% per annum. Calculate the cost to be capitalized for the year ended on December 2001? (MCQ)$4,800$4,870$5,130$6,000(2 marks) Q4. To operate a local locomotive the government has applied a restriction that in every two years the wheels of the locomotive has to be replaced. This replacement will cost $1.9 million. How should the replacement cost be treated? (MCQ)The cost should be taken into profit ; loss account when it is incurred The cost should be accrued over the two years ; accounted for the maintenance costThe cost should be provided in advance ; accounted for under the maintenance costCapitalize the cost ; depreciate it over the two years until next time(2 marks) Q5. Trivial Co has purchased an asset worth $375,000 on 1st January 2000 ; its useful life is stated at 20 years. A revaluation was taken place on 31st March 2002 where the assets worth increased to $390,000. What will be the total depreciation charged on the asset for the year ended 31st December 2002? (MCQ)$4,687$16,479$21,167$23,872(2 marks) Q6. Accenture Co has rented its office building to 3rd party on 30th June 2020. The company uses the fair valuation model for investment property. Buildings original cost valued at $500,000 on 1st January 2012 ; total life were 25 years. A fair value was obtained on the rented day which valued the building at $400,600. At the year-end of 2020, the fair value of the building was $850,000. What will be the revaluation gain/loss on 31st December 2020? (MCQ)$50,000 (Loss)$70,600 (Gain)$170,00 (Gain)$203,100 (Loss)(2 marks) Q7. Hexcentric inaugurated a plant on 1st July 2016. The plant was expected to run for four years until 30th June 2020. After the expected life the plant would be decommissioned and the land will be restored close to its original state. The cost of decommissioning was expected to be $6 million in four years. This estimate was calculated on 1st July 2016. To calculate the present value the company will use an 8% discount rate where the discount factor for year four is 0.735. Calculate the total charge for the cost to be taken into year-end 30th June 2017 profit ; loss account? (MCQ)$352,800$1,102,500$1,455,300$2,088,000(2 marks) Q8. The following statements relate to revaluation. (HA) The entire class of PPE has to be revalued whenever a single equipment in the respective class undergoes revaluation TRUE FALSEIf a revaluation model is used revaluation must be made regularly to ensure carrying amount has a material difference from the fair value TRUE FALSE(2 marks) Q9. Pang Co has purchased a property worth $7 million on 1st January 2013. The land valued at $3 million. The building total life was 20 years with no residual value. On 31st December 2015, the property was revalued to $9 million where the building valued at $5.184 million. The property was fully sold on 30th December 2017 for $6.5 million. Calculate the gain/loss on disposal which will be accounted for profit ; loss? (MCQ) $1,924,000 (Loss)$3,816,000 (Loss)$4,608,000 (Gain)$2,824,000 (Gain)(2 marks) Q10. Which of the following statements are correct in relation to government grants? (MRQ)A government grant is recognized in the profit ; loss over an assets useful lifeA repayment of a government grant received in previous years is a prior period adjustmentA marketing advice from the government does not constitute under the definition of government grantThe grant received for an asset must be excluded from the carrying amount of the asset (2 marks) Q11. A company has inaugurated a new plant with the help of a government grant of $20,000. The life of the plant is five years. Other than granting the installed equipment in the plant cost $90,000. All equipment is depreciated at 20% per annum on a straight-line basis. Calculate the value of government grant taken into Year 1 current liability using deferred income method? (MCQ)$4,000$16,000$18,000$20,000(2 marks) Q12. A company issued loan notes for $200,000 on 1st January 2008. On the same day, the company used the money to buy an investment property. At the year-end, the fair value of the property had risen to $400,000 with a remaining life of ten years. The company uses the fair value model for all properties. Which of the values will be accounted in the year's profit ; loss account? (MCQ)Gain $200,000, Depreciation $40,000Gain $0, Depreciation $40,000Gain $200,000, Depreciation $0Gain $200,000, Depreciation $20,000(2 marks) Q13. Zima Co took some loans from the bank at the start of the year 2015 which are as follows: 9% loan repayable in 2016 of $11m ; a 13% loan repayable in 2020 of $29m. A construction of a qualifying asset began on 5th April 2015 with the withdrawal of $8m of funds. On 12th August 2015, another $9m was withdrawn for the qualifying asset. What will be the capitalized borrowing cost at the end of the year 2015? (MCQ) $267,750$446,250$714,000$1,160,250(2 marks) Q14. Olay Co borrowed $25,000 to finance the construction of a plant. Construction will commence in two years' time. The loan was taken on 1st January 2013 but the construction began on 1st March 2013. $6,000 of the loan was unused until 1st July 2013 and instead of keeping it idle Olay Co invested the amount with 7% return. The interest payable for the company is at 15% per annum. Calculate the cost to be capitalized for the year ended on December 2013? (FIB)3613151270000$ (2 marks) Q15. Plato Co has purchased an asset worth $258,990 on 1st January 2008 ; its useful life is stated at twenty years. A revaluation was taken place on 31st March 2010 where the assets worth increased to $310,000. What will be the total depreciation charged on the asset for the year ended 31st December 2010 nearest to $000? (FIB)3613151270000$ (2 marks) Q16. Ventura Co has rented one its properties to a 3rd party on 30th June 2010. The company uses the fair valuation model as an investment property. Property's original cost valued at $800,800 on 1st January 2002 ; total life was 50 years. A fair value was obtained on the rented day which valued the building at $750,500. At the year-end of 2010, the fair value of the building was $1,150,000. What will be the revaluation gain at 31st December 2010? (FIB)3613151270000$ (2 marks) Q17. Boric Co opened a machine on 1st July 2006. The plant was expected to run for four years until 30th June 2010. After the expected life the machine would be decommissioned and the area will be restored nearest to its original state. The cost of decommissioning was expected to be $3.3 million in four years. This estimate was calculated on 1st July 2006. To calculate the present value the company will use a 12% discount rate. Calculate the total charge for the cost to be taken into year-end 30th June 2007 profit ; loss account? (MCQ)$251,856$272,844$524,700$776,556(2 marks) Q18. Bing Co has purchased a land ; building worth $12 million on 1st January 2005. The land valued at $4 million. The buildings total life was ten years with no residual value. On 31st December 2007, the land ; building were revalued to $16 million where the land valued at $6.75 million. The land ; building was fully sold by 30th December 2009 for $10.5 million. Calculate the gain/loss on disposal? (MCQ) $4,472,000 (Loss)$1,600,000 (Loss)$1,028,000 (Gain)$5,600,000 (Gain)(2 marks) Q19. Jazzy Co has opened a new factory with the help of a government grant of $580,600. The life of the plant is fifteen years. Other than granting the installed equipment in the plant cost $20,400. All equipment is depreciated at 25% per annum on reducing balance basis. Calculate the value of government grant taken into Year 1 current liability using deferred income method? (MCQ)$15,300$20,400$145,150$150,250(2 marks)TANGIBLE NON-CURRENT ASSETS (ANSWERS)Q1. $10,150 Capitalized Cost = 6,000 + 200 + 100 + 1,200 + 2,500 + 150 = $10,150 Q2. CInterest = (8 Ãâ€" 6%) = 0.48 + (18 Ãâ€" 9%) = 1.62 = 2.1(2.1 à · 26) Ãâ€" 100 = 8.08%3,000,000 Ãâ€" 8.08% Ãâ€" 9/12 = 181,8004,000,000 Ãâ€" 8.08% Ãâ€" 5/12 = 134,667Total = 181,800 + 134,667 = $316,467 Q3. B60,000 Ãâ€" 10% Ãâ€" 10/12 = 5,00013,000 Ãâ€" 3% Ãâ€" 4/12 = (130)Total = 5,000 – 130 = $4,870 Q4. DThis is known as overhauling where maintenance, inspection or any repair is required. It is capitalized in the asset ; depreciated over its useful life in this case the life of wheels. Q5. CDepreciation till 31st March = (375,000 à · 20) = 18,750 Ãâ€" 3/12 = $4,687Years = 20 – 2.25 = 17.75 remainingDepreciation till 31st December = (390,000 à · 17.75) = 21,972 Ãâ€" 9/12 = $16,479Total = 4,687 + 16,479 = $21,167 Q6. BDepreciation = (500,000 à · 25) Ãâ€" 8.5 = 170,000Cost – Depreciation = 500,000 – 170,000 = 330,000Revaluation Gain = 400,600 – 330,000 = 70,600 Q7. CDepreciation = 6,000,000 Ãâ€" 0.735 = 4,410,000 à · 4 = 1,102,500 Finance Cost = 4,410,000 Ãâ€" 8% = 352,800Total = 1,102,500 + 352,800 = $1,455,300 Q8.The entire class of PPE has to be revalued whenever a single equipment in the respective class undergoes revaluation TRUE If a revaluation model is used revaluation must be made regularly to ensure carrying amount has a material difference from the fair value FALSEThe difference between carrying amount ; the fair value should be immaterial when applying revaluation model. Q9. AWorkings are done in $000.Depreciation (Building) = (4,000 à · 20) Ãâ€" 2 = 400Cost = 7,000 – 400 = 6,600 Revalued to 9,000 with gain of 2,400Depreciation (Building) = (5,184 à · 18) Ãâ€" 2 = 576Building value = 5,184 – 576 = 4,608Property value = (4,608 Building) + (3,816 Land) = 8,424Loss on disposal = 8,424 – 6,500 = 1,924 Q10.A government grant is recognized in the profit ; loss over an assets useful life (Correct)A repayment of a government grant received in previous years is a prior period adjustment; all adjustments are to be dealt prospectively A marketing advice from the government does not constitute under the definition of government grant (Correct)The grant received for an asset must be excluded from the carrying amount of the asset; a deferred income method can be used also Q11. AThe deferred income method:Year 0Equipment Dr. (90+20) $110,000Bank Cr $90,000Government Grant Cr $20,000Year 1Depreciation for equipment = 110,000 Ãâ€" 20% = $22,000Government Grant = 20,000 Ãâ€" 20% = $4,000 (Current Liability) Q12. CThe gain of $200,000 will be recorded as in fair value model no depreciation is charged. Q13.Interest = (11 Ãâ€" 9%) = 0.99 + (29 Ãâ€" 13%) = 3.77 = 4.76(4.76 à · 40) Ãâ€" 100 = 11.9%8,000,000 Ãâ€" 11.9% Ãâ€" 9/12 = 714,0009,000,000 Ãâ€" 11.9% Ãâ€" 5/12 = 446,250Total = 714,000 + 446,250 = $1,160,250Q14. $2,98525,000 Ãâ€" 15% Ãâ€" 10/12 = 3,1256,000 Ãâ€" 7% Ãâ€" 4/12 = (140)Total = 3,125 – 140 = $2,985 Q15. $16,300Depreciation till 31st March = (258,990 à · 20) = 12,950 Ãâ€" 3/12 = $3,238Years = 20 – 2.25 = 17.75 remainingDepreciation till 31st December = (310,000 à · 17.75) = 17,465 Ãâ€" 9/12 = $13,099Total = 3,238 + 13,099 = $16,337Nearest to $000 = $16,300 Q16. $85,836Depreciation = (800,800 à · 50) Ãâ€" 8.5 = 136,136Cost – Depreciation = 800,800 – 136,136 = 664,664Revaluation Gain = 750,500 – 664,664 = $85,836 Q17. DDepreciation = 3,300,000 Ãâ€" 0.636 = 2,098,800 à · 4 = 524,700 Finance Cost = 2,098,800 Ãâ€" 12% = 251,856Total = 524,700 + 251,856 = $776,556 Q18. AWorkings are done in $000.Depreciation (Building) = (8,000 à · 10) Ãâ€" 2 = 1,600Cost = 12,000 – 1,600 = 10,400 Revalued to 16,000 with gain of 5,600Depreciation (Building) = (9,250 à · 18) Ãâ€" 2 = 1,028Building value = 9,250 – 1,028 = 8,222Land ; Building value = (8,222 Building) + (6,750 Land) = 14,972Loss on disposal = 14,972 – 10,500 = 4,472 Q19. CThe deferred income method:Year 0Equipment Dr. (580,600 + 20,400) $601,000Bank Cr $20,400Government Grant Cr $580,600Year 1Depreciation for equipment = 601,000 Ãâ€" 25% = $150,250Government Grant = 580,600 Ãâ€" 25% = $145,150 (Current Liability)