Health Campaign Part 2 Essay Example | Topics and Well Written Essays - 2000 words

Punk Rock and Green Day free essay sample

Green Day is underground Rock Punk stone characterized by word reference. Com is, a kind of awesome, arriving at its top in the late 1 backtalk and described by noisy, unyielding music and injurious or savage dissent verses, and whose entertainers and supporters are recognized by boundaries of dress and socially resistant conduct. By and by, the definition that individuals put to the word underground rock might be somewhat unique in relation to the genuine definition, yet the first definition despite everything is the foundation of underground rock. A band that stood out to me just like an underground rock band, even through all the analysis of them being a pop musical crew is Green Day. In my eyes they have made their punk ethos through their music. Green Day would perform and be seen with irregular garments when you consider underground rock. For instance, they act in formal outfits, which was strange for individuals to see. We will compose a custom exposition test on Underground Rock and Green Day or then again any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page It was extremely one of a kind, and it may not be actually what the first definition had characterized, however they proceeded with the pattern of underground rock by being unique and not by following what others have as of now done.That alone, their capacity to be hazardous and take a stab at something new, similar to their outfit, truly gives them their punk ethos in my eyes. Just as their extraordinary abhorring, they would likewise wear eyeliner and different embellishments that were diverse for their time, despite the fact that it was after the pinnacle underground rock time. Expressively, being portrayed as a pop musical gang implies their verses dont conflict with certain accepted practices, which I unequivocally differ with.For model, their tune Good Riddance was an unsafe move that lead them to more achievement. Be that as it may, during their time, no melody like that was ever made. The verses and the rhythm were totally different than every past melody. Likewise, collections like American Idiot in the title alone reject certain normal practices. Tunes, for example, Basket Case and Boulevard of Broken Dreams were so remarkable and were totally different than the music being delivered by other stone bands.Green Day doesn't actually follow a portion of the ass groups that made the underground rock development, yet Green Day was an alternate time but then they despite everything followed a portion of the thoughts that those groups in the ass were shaped by. To be reasonable, the more seasoned tunes of Green Day were increasingly acknowledged to be characterized as underground rock, however the band is as yet underground rock and they made a punk ethos by testing and being so not quite the same as others. Their visual appearance as never observed, their eyeliner was a truly recognizable change from the underground rock period, and their hair was one of a kind as well.Even without their looks, their music is significant and rejects the accepted practice Of their time. A portion Of their melodies are still right up 'til the present time one of a kind which is another motivation behind why Green Day is certainly underground rock. One of their celebrated collections, Doggie, is an ideal case of dismissing the accepted practice. Their melodies, even in the collection alone, are extraordinary and dont have a similar style as different groups. Green Day is certainly an underground rock band, and has made its own punk ethos from their looks and verses all through their time.

Trade, Money and Capital Free Essays

B. Exchange, MONEY AND CAPITAL Features of an advanced economy 1. †Specialization and division of work 2. We will compose a custom paper test on Exchange, Money and Capital or on the other hand any comparable point just for you Request Now †Measure monetary qualities 3. †Stock of capital * Trade, specialization and division of work. * Specialization: happens when individuals and nations focus their endeavors on a specific arrangement of assignments, it allows every individual and nation to use to best bit of leeway the particular abilities and assets that are accessible. * Division of work: partitioning creation into various little particular advances or errand. * Specialization and exchange are the way to high expectations for everyday comforts. * Globalization: is utilized to mean an expansion in monetary mix among countries. Expanding mix is seen today in the sensational development in the gleams of merchandise, administrations, and fund across national outskirts. * Money: the oil of trade * Money: is the methods for installment as cash and checks used to purchase things. Oil that encourages trade. * Governments control the cash flexibly through their inside banks * Money is the mechanism of trade. Legitimate administration of the money related framework is one of the significant issues for government macroeconomic strategy in the nations. Capital * Capital: a delivered and solid info, which is itself a yield of the economy. It comprises of a huge and particular exhibit of machines, structures, PCs, programming, etc. * Capital must be delivered before you use it. * Growth from the penance of current utilization * Economic action includes swearing off current utilization to expand our capital. Each time we contribute we are improving the future profitability of our economy and expanding future utilization. * Capital and private property In a market economy, capital regularly is exclusive, and the pay structure capital goes to people. * Capital products additionally have showcase esteems, and individuals can purchase and sell the capital useful at whatever cost the merchandise will get. * The capacity of people to possess and benefit from capital is the thing that gives private e nterprise name. * While our general public is one based on private property, property rights are constrained (assessments and government) * Property rights for capital and contamination * Property rights characterize how people or firms can claim, purchase, sell, and utilize capital products and other property. A proficient and worthy legitimate structure for a market economy incorporates the meaning of clear property rights, the laws of agreements, and framework for arbitrating debates. C. THE VISIBLE HAND OF GOVERNMENT. * All products and ventures are intentional trade for cash at serious market costs that reflect customer valuation and social expenses. * No economy really adjusts absolutely to the romanticized universe of the easily working imperceptible hand. * Economic blemishes lead to such ills as contamination, joblessness, budgetary frenzies, and boundaries of riches and destitution. Governments work by expecting individuals to make good on charges, obey guidelines, and devour certain aggregate merchandise and ventures. * Government have 3 principle financial capacities in a market economy: * Increase effectiven ess (open products) * Promote value (charges) * Cultivate macroeconomic soundness and development (monetary development) * Efficiency * Perfect rivalry: Refers to a market in which no firm or shopper is sufficiently enormous to influence the market cost. * Imperfect rivalry: When purchaser or merchant can influence a good’s costs. Prompts costs that ascent above expense and to customer buys that are decreased underneath effective levels. Monopolist: a singles provider who alone decides the cost of specific great or administration. * Externalities * Externalities (or overflow impacts) happen when firms or individuals force expenses or advantages on others outside the commercial center. * Government guidelines are intended to control externalities like air and water contamination harm from strip mining, risky squanders, dangerous medications and nourishments, and radioactive materials. * Public Goods * Public products: are items, which can be appreciated by everybody, and structure, which nobody can be prohibited (national ba rrier). * Taxes The legislature must discover the incomes to pay for its open products and for its salary redistribution programs. * All degrees of government gather duties to pay for their spending. * Taxes are the value that we pay for open merchandise * They are automatic. * Equity * Markets don't really create a reasonable circulation salary. A market economy may create imbalances in pay and utilization that are no t satisfactory to the electorate. * The explanation is that livelihoods are controlled by a wide assortment of elements, including exertion, instruction, legacy, factor cost, and karma. To diminish pay imbalance: * Engage in dynamic tax assessment: charging enormous earnings at a higher rate than little wages. * Transfer installments: which are cash installments to individuals. * Macroeconomic development and solidness * Thanks John Maynard Keynes we realize how to control the most noticeably awful overabundance of business cycle. Via cautious utilization of financial a money related polices, governments can influence yield, business, and swelling * The financial polices of government include the ability to burden and the ability to pend. * Monetary approach includes deciding the flexibly of cash and loan fees. Macroeconomics polices for adjustment and financial development incorporate monetary polices alongside money related polices. * Mixed economy: in which the market decides yield and costs in most individual parts while government directs the general economy with projects of tax collection, spending, and money related guideline. * The ascent of the government assistance state * Laissez-faire (disregard us): holds that legislature ought to meddle as somewhat as conceivable in financial issues and leave monetary choices to the private dynamic of purchasers and venders. Government assistance state: is one un which markets direct the point by point exercises of everyday financial life while government manages social conditions and gives benefits, medicinal services, and different necessities for poor families. * The blended eco nomies. * The accomplishment of market economies may lead individuals to neglect the significant commitment of aggregate activities. * The devices of financial aspects are vital to assist social orders with finding the brilliant mean between an effective market system and openly choose guideline and redistribution * The great blended economy is perforce the constrained blended economy The most effective method to refer to Trade, Money and Capital, Papers

Reasons for a Dysfunctional Family Essay

Explanations behind if there should arise an occurrence of useless families/kid misuse + disregard * Drugs/liquor * Parents leaving children to fight for themselves * Less having a place with temples + moral life exercises * Parent partition + separate * Baby reward may urge individuals to have kids for an inappropriate reasons What are simply the beneficial outcomes of a positive (decent) confidence? ]Positive standpoint Positive contemplations Great confidence level Great certainty Fearlessness 1. Fearlessness is the conviction or feeling that an individual has about themselves, which helps them to accomplish throughout everyday life. The advancement of fearlessness might be affected by culture, condition, age, capacity, educational encounters, sexual orientation, child rearing desires. 2. The variables that may add to the positive or negative improvement is a poor viewpoint, poor self-perception, useless family. Your way of life, condition, age, capacity, beneficial encounters, sexual orientation, child rearing desires. 3. The view of gentility and manliness on an individual’s improvement of self-assurance is solid sexual orientation groupings and generalizations can cause â€girls specifically to feel not as much as young men. In certain societies, even in our own, females are driven into a lesser mental state, not having the option to accomplish so a lot. 4. An) Achieves poor scholastics †negative B) Struggles to make companions †negative C) Takes on new difficulties †positive D) Feels great about their accomplishments †positive Heredity 1. Heredity is the variety in singular development and improvement is somewhat an aftereffect of heredity or hereditary elements. Qualities add to contrasts among guys and females and between people of a similar sexual orientation. They likewise add to the likenesses between individuals. Tolerating physical appearance and contrast, alongside other acquired attributes, is a significant piece of advancement. Qualities legitimately decide an individual’s hair, skin and eye shading, and certain wellbeing conditions. Heredity likewise affects other individual qualities, including stature, weight, and even character. Body shape is to a great extent constrained by hereditary attributes and, in spite of the fact that it might be modified by elements, for example, diet and exercise, it can't be drastically changed. 2. The variables that may affect emphatically or contrarily on an individual’s advancement through heredity are: Positive †olive skin doesn’t become flushed, great wellbeing, tall, quick digestion Negative †acquired disarranges/ailments, light complexion consume effectively, short, slow digestion †inclined to weight gain effectively, sedate/liquor †negative qualities (for example fetal liquor condition), physical appearance that draws negative consideration from peers, sensitivities (for example beestings, peanuts, grasses and so forth.) Condition Condition alludes to the outside (pressures) factors that impact an individual’s advancement. Natural impacts on people change as they travel through their life cycle. Model †Baby is affected by family, a kid is impacted by youngster care/grandparents/carers, kid/adolescent is affected by companions and instructors at school. * Low financial family * Unhappy/unsatisfied guardians (furious family unit, absence of consideration, youngster might be substitute, low regard) * Loving, secure, stable family unit

Standard Chart of Accounts Explained

Standard Chart of Accounts Explained Numbers provide a great way of summarizing information in a way that it can be quickly understood.This is especially useful in the business world where all sorts of information are presented using numbers.In fact, the whole profession of accounting revolves around summarizing company information into easy-to-understand numbers.One of the tools that is commonly used by accountants to provide a summary of a company’s financial power is the chart of accounts.Unfortunately, a lot of people do not understand this important accounting tool.In this article, we will take an in-depth look at the chart of accounts to understand what it is, what it does and how to design one.WHAT IS A CHART OF ACCOUNTS? The term “chart of accounts” (COA) refers to a list that contains all the accounts that a company uses to record transactions in its general ledger.An account in this case refers to a unique record for each type of the company’s revenue, expense, equity, assets, and liability.The chart o f accounts usually lists the account type, a brief description of the account, the account balance, and an identification code for the account. This information is typically represented in the order by which the accounts are represented in the company’s financial statements.It includes balance sheet accounts as well as income statement accounts. The typical order is balance sheet accounts at the top, with the income statement accounts following.The purpose of a COA is to organize the company’s finances, segregating its expenditures, revenue, assets, and liabilities in order.This orderly listing makes it easier for stakeholders and other interested parties to understand the company’s financial health.It is also an important tool for analyzing a company’s past transactions and using historical data to forecast its future trends.The standard chart of accounts usually contains two main categories â€" balance sheet accounts and income statement accounts â€" which are then further subdivided by account type.The following are the various types of balance sheet accounts:AssetsLiabilities,Stockholders’ or owner’s equity.The income statement, on the other hand, contains the following accounts:Operating revenuesOperating expensesNon-operating revenues gainsNon-operating expenses losses.A well-designed COA achieves two things: it satisfies management’s information needs, and it enables the company to comply with financial reporting standards.The format of a chart of accounts allows a business to tailor its chart of accounts to best suit its unique needs.For instance, accounts in the categories of “operating revenues” and “operating expenses” can be further organized according to business function as well as company divisions.Since it is a flexible financial organization tool, there is no standard length of a chart of accounts.Its length will naturally depend on the company’s size, with larger companies having a larger and more complex chart of ac counts compared to smaller companies.For instance, a large, multinational company that has many divisions may need to list thousands of accounts whilst a local retailer may require as few as one hundred accounts.Depending on the sophistication of the company, the COA may either be paper-based or computer-based.STRUCTURE OF A CHART OF ACCOUNTSLike I mentioned above, the chart of accounts is a flexible financial organization tool, so you will seldom find a company that has the exact same charts of accounts as another company.Each company will develop its own COA based on its own unique factors, such as the volume of business, the nature of the business, the need for external parties to go through the company’s financial information, and so on.That said, there is still a common structure that you will find on most charts of accounts.Accounts in a COA are typically listed in the order by which they appear in the financial statements.For that reason, balance sheet accounts are typicall y listed first, with the income statement accounts following.The typical structure of a Chart of Accounts is, therefore, something that looks like this:Balance Sheet AccountsAssetsLiabilitiesOwner’s (Stockholders’) EquityIncome Statement AccountsThe Various Types of RevenuesThe Various Types of ExpensesSome organizations may also structure their COAs such that various expenses are separately listed by department, with each department having its own set of expense accounts.DIFFERENT ACCOUNT TYPES REPRESENTED IN A CHART OF ACCOUNTSSome of the different accounts that will typically be found on a standard chart of accounts include:Asset AccountsAn asset is a resource that contains economic value and is owned by the organization. Put simply, the term “assets” refers to what a company owns.Part of the value of assets stems from the expectation that they will provide future benefits. A company reports its assets in the balance sheet.When a company buys or creates an asset, this res ults in either an increase of the company’s value or a benefit to its operations.The best way to think of an asset is as something that might in future generate cash flow for the company, reduce its expenses, or increase sales.Examples of assets include land/property, machinery equipment, patents, cash, inventory, investments, buildings, furniture, vehicles, stock, and so on.There are two types of assets: current assets and fixed assets.Current assets are those you can easily convert into cash â€" they include cash, money in the bank, short-term deposits, stock, and marketable securities.Fixed assets are those you cannot readily convert into cash or cash equivalents. They are typically long-term/hard assets. Examples include buildings, patents, land, equipment, machinery, and trademarks.Liabilities AccountsA liability is, to put it simply, what the company owes to some other party (a bank, a person, another company).In other words, liabilities are the company’s legal financial obligations or debts that present themselves in the course of conducting business operations.To settle liabilities, the company has to transfer economic benefits such as money, goods or services to the other party.Basically, liabilities are the opposite of assets: while assets add value, liabilities reduce the company’s value.Liabilities are recorded on the right side of the balance sheet whilst assets are recorded on the left. Examples of liabilities include bank loans, mortgages, accounts payable, deferred revenues, accrued expenses, and so on.There are three main types of liabilities: current liabilities, non-current liabilities, and contingent liabilities.Current liabilities are short-term and are typically due/payable within one year. Examples include interest payable, accounts payable, bills payable, income taxes payable, short-term loans, accrued expenses, and bank overdrafts.Non-current/long-term liabilities are those that are due after a year or more. Examples include bon ds payable, deferred tax liabilities, mortgage payable, long-term notes payable, and capital lease.Contingent liabilities are those whose occurrence depends on a certain event. In other words, contingent liabilities are basically potential liabilities: they may or may not happen. For instance, if a company faces a lawsuit, it may or not be a liability â€" it depends on the outcome of the lawsuit.Accounting standards dictate that a company should only record contingent liabilities if the liability is probable and if it’s possible to reasonably estimate the amount. Examples of contingent liabilities include lawsuits and product warranties.Owner’s/Stockholders’ Equity AccountsThis is the third type of balance sheet account listed in the chart of accounts. It refers to financial capital which is sourced through investment by owners/shareholders.Financial capital is one of the key factors of production.Financial capital is absolutely necessary for any business to get off the ground . No business can operate without capital. Capital comes from two sources: debt and equity.Equity capital, unlike debt capital, is not repaid to stockholders/investors in the normal course of business.Equity capital is the risk capital staked by investors through purchasing a company’s common stock (ordinary shares).Put simply, equity capital is the funds a company generates from the sale of its stock.Owner’s equity is the funds owners inject into the business to finance its operations.For a private limited company, the owners are an entity separate from the business.In that case, the business is considered to owe the equity funds to its owners as a liability in form of share capital. Owner’s equity is also known as liable capital or risk capital.In a case where shareholders are the owners (public limited companies), the equity is known as shareholders’ equity.It refers to the ownership equity spread out amongst the company’s shareholders. Shareholders will vary in rank ac cording to their use of share classes and options.Should the company liquidate its assets, for instance due to bankruptcy, the first priority will be the creditors. The last to be paid will be the owners/shareholders.The accounting equation for owner’s equity is, therefore, the difference between a company’s assets and debt liabilities.The company can break down its shareholders’ equity into the following accounts: common stock, preferred stock, and retained earnings.Expenses AccountsThese accounts represent the company’s expenditures.An expense may be defined as the amount by which an asset reduces in value when it is used to generate revenue for a business.For instance, when the asset has been in use for an extended period of time, the expense that develops is known as depreciation.Examples of common expenses include cost of goods sold, rent, utilities, insurance, depreciation, wages, and utilities.Expenses are typically divided into two main types: operating expense and n on-operating expenses. Operating expenses are those that involve the business’s main/core activities.For instance, the operating expenses of a retailer include the cost of goods sold along with the selling, general, and administrative expenses.In a large company, these are typically sorted according to product line, department, and so on.Non-operating expenses are the expenses which do not involve the business’s main activities. They pertain to incidental/peripheral activities.For instance, a common non-operating expense encountered by retailers is interest expense.Other examples of non-operating expenses that will turn up on a retailer’s income statement include: commissions earned by the sales staff, rent, employee wages, advertising, and the cost of electricity.Revenue AccountsRevenue accounts display the earnings/incomes the company accrues during a specific period. Common examples include sales, interest income, and service revenue.Discounts and deductions for returned me rchandise are also included as part of the business’s revenues.A better definition of revenues is the income a business generates from selling goods or providing services, or from any other use of its capital or assets.This is before the deduction of costs and expenses.Revenue is typically represented as the top item in a profit and loss (income) statement.Net income is determined by subtracting the costs from the gross income.You calculate revenue by multiplying the price per unit by the number of units sold. Revenue may also be referred to as sales or (in the UK) turnover.In a large company, revenue can be subdivided according to the various divisions that generate it.Revenue may also be divided into operating revenue and non-operating revenue.Operating revenue is the sales the company makes from its core business.Non-operating revenue refers to the sales the company makes from other secondary sources.Since non-operating revenues source are typically not predictable or recurring , they are termed one-time events or gains.Examples include proceeds from selling an asset, money awarded for winning a lawsuit, a windfall from investments, and so on.HOW TO NUMBER ACCOUNTS IN A CHART OF ACCOUNTSAccounts in a standard chart of accounts are organized according to a numerical system.The numbering sets up the structure of the accounts and assigns specific codes to the various general ledger accounts.The account number typically involves three key components: the division code, the department code, and the account code.Division CodeThis is usually a 2-digit code. It represents a specific division within the company.For that reason, it is only used in multi-division companies.Single-entity companies do not use this code. If the company is large and has very many divisions, this code is expanded to a 3-digit code, enabling the inclusion of more than 99 subsidiaries.Department CodeThis is also typically a 2-digit code. It represents a specific department within the busine ss; for instance, engineering, sales, accounting, or human resource departments.Account CodeThis is typically a 3-digit code which describes the account itself. Accounts are divided into major categories and sub-categories.Each major category starts with a particular number. Consequently, all the sub-categories that fall under a certain major category all start with the number of the major category.For instance, the first major category is “assets” and begins with the digit “1”. The first account could be “cash” and is labeled “100”. The next could be “savings account” and labeled “101”The second major category “liabilities” starts with the digit “2”, then the liability accounts will be labeled in the 200 to 299 range. The next major category “Equity” will start with a “3”, occupying the 300-399 range, and so on.The account code will not always be represented by 3 digits. In some cases, especially for bigger companies with a more complex chart of accounts, the account code might be represented by 4 digits.As you might have realized so far, the account code breaks down two key pieces of information about an account: the type of major category account and the type of sub-category account.For instance, if you find that an account code starts with 100, you can automatically conclude that this account belongs to the ‘assets’ category.The subcategory account is usually represented by the second digit within the account code. For instance, let’s assume that the account code for a specific account is 109.Since the first digit is 1, we already know that this is an assets account. However, there are different types of asset accounts.Therefore, the second digit is used to show the subcategory in which the account belongs.In our case, this might mean the account falls under the current assets subcategory within the assets category. The third digit denotes the actual identity of the account.If the account number was 115, then t his would mean that this particular account is account number 5 under the receivables sub category within the assets category.Bringing It All TogetherIn a multi-division company which has several divisions and departments, the chart of accounts numbering would be as follows: xx-xx-xxx.If it’s a single-entity company (that is just one division) that has multiple departments, the first two digits (the division code) would be left out. The numbering scheme would instead be as follows: xx-xxx.If it’s a very small business that has no departments at all, only the account code would remain. In that case, the numbering would be simply as follows: xxx.EXAMPLE OF A CHART OF ACCOUNTSBelow is a rough sample COA to help you understand how it looks.Assets (100-199)Current Assets100 Checking Account101 Savings Account102 Deposits103 InvestmentsReceivables110 Accounts Receivable Clients113 Travel Advances116 Notes ReceivableUnbilled Services120 Unbilled ServicesFixed Assets150 Accumulated Dep reciation152 Furniture and Fixtures153 Leasehold Improvements154 AutomobilesLiabilities (200-299)Payables (Short-Term)200 Notes Payable Short-TermAccounts Payable210 Accounts Payable â€" Trade211 Accounts Payable â€" Consultants212 Accounts Payable â€" OtherNet Worth (300-399)301 Capital311 Previous Year’s Retained Earnings312 Current Year’s Profit and LossRevenues (400-499)400 Commercial Sales410 Interest Income422 Grant RevenueExpenses (500-599)Direct Costs500 Direct Labor502 Equipment503 Materials and SuppliesFringe Benefit Costs510 Vacation511 Sick Leave513 Payroll TaxesOverhead Costs 520 Overhead Labor525 Depreciation â€" Office Equipment526 RentGeneral Administrative Costs 530 General Administrative Labor532 Utilities536 Equipment RentalUnallowable Costs 540 Interest Expense541 Contributions542 ExhibitsBEST PRACTICES FOR CHART OF ACCOUNTS DESIGNThe following are the criteria/principles a company should follow when designing a chart of accounts:Do the Mystery Accountant T estA good COA provides structure for the business, uniformity, and enhances communication across the company.It should also be possible for a concerned third party to understand the information provided in the COA without difficulty.To accomplish this, test to see if your chart of accounts passes the Mystery Accountant Test.This is a thought experiment where you try to see if competent accountants unfamiliar with the details of your business can successfully close the book.Can they successfully perform the close or do they get confused because of poor chart design?Can they use the provided code combinations to figure out the nature of each transaction, who is responsible for it, and where the transaction is occurring?Avoid RedundancyThe chart should contain only one type of information in each segment; otherwise, there will be overlapping of information across segments, which can lead to potential inaccuracies during reporting.For instance, if a company defines two of its segments a s “Location” and “Department”, then the location segment should only contain location information and the department information should only contain departmental information.Leave Room for ExpansionSmall companies may tailor the design of their COA to the current size of their business.This is not necessarily a problem.However, if this is a company that is likely to experience growth in future and greater success, it is important to design a COA that leaves room for expansion.Otherwise, when the company grows, there will be risk of some of the segments filling up.This can pose a problem, particularly for a publicly traded company where accuracy of information is legally crucial.Use Logical RangesWhile leaving room for expansion is good, it is possible to get carried away and go to the other extreme where you have ridiculously large ranges.For instance, if a company is small and unlikely to expand, but insists on having a range of values such as 20000-29999.This leaves room f or up to 9,999 accounts.The trends in your business should inform your decision when determining the most appropriate range.Don’t Rely on SpreadsheetsWhile spreadsheets are great tools for organizing simple data, they are not the best choice for transforming data from your financial systems to report results.Not relying on spreadsheets to get financial information is a key best-practices consideration when designing a COA.WRAPPING IT UPThe chart of accounts is one of the most important accounting tools.The COA is essentially a summary of the company’s financial power. It contains both balance sheet information and income statement information.A good chart of accounts reveals the size or financial might of a company.Any interested party can then figure out how large the company is (from the division code and department code or their absence), and see the range and number of its transactions (based on the number of recorded accounts).

The Relationship Between Incident and Character in The Turn of the Screw and Bliss - Literature Essay Samples

‘What is character but the determination of incident? What is incident but the illustration of character?’ Henry James It can be argued that a person’s character and individual nature is affected by exterior incident. This occurs in both Henry James’ The Turn of the Screw and Katherine Mansfield’s Bliss, however each protagonist’s experience differs. For Bertha Young in Mansfield’s short story, the incident –discovering Pearl’s affair with her husband –does not change her character; her nature is the only thing that remains the same, whilst the outward circumstances continue to change. In James’ short story, the governess is so affected by the incidents –seeing both the ghostly figure of the man in the tower and the woman by the lake –that she struggles to identify between an outward incident and one conjured by her own mind. Her character changes indefinitely, only adding to the horror of the incidents. Therefore, it is difficult to provide a definite argument as to the relationship of incident and character. For the govern ess, the reader witnesses the effects of the incident; for Bertha, we merely see the beginning of the end. Within The Turn of the Screw, many of the governess’ actions are determined by the supernatural incidents she encounters, fuelling her supposed insanity. The reader is only introduced to the governess as a character when she arrives at Bly, and we are given little information about her life previously. Therefore, the reader can only judge her on the behaviour we witness, which is of her character being consumed by these incidents. The governess describes the lasting effects of her encounter with the apparition, Peter Quint: They are in my ears still, his supreme surre’nder of the name and his tribute to my devotion. ‘What does he matter now, my own? –what will he ever matter? I have you,’†¦ James’ use of the adverb ‘still’ emphasises a constant presence, suggesting that whilst the encounter is over, their voices refuse to leave her head. These prolonging effects begin to suggest that perhaps even the governess herself is possessed. This incident also seems to provoke possessiveness in the governess. Whilst it is understandable that she would be concerned for Miles, the italicised emphasis ‘I’ suggests a need to almost own the child, beyond necessary emotion. Therefore, the effects of this incident do not seem to change the governess’ character, but bring to the surface a possessive nature that was perhaps long forgotten. For the governess in Turn of the Screw, the incident provokes a reaction that involves others, and determines her relationship with the children. In Mansfield’s Bliss, Bertha discovers her husband’s affair, but then is completely detached from others in her reaction; she discovers and laments the downfall by herself: ‘Oh, what is going to happen now?’ she cried. But the pear tree was as lovely as ever and as full of flower and as still. This cry of desperation is placed directly after the revelation of the divorce. This creates a stark contrast between the ‘lovely as ever’ pear tree and Bertha’s human downfall. It also works to highlight her isolation; throughout the short story, the tree has been representative of strength and beauty, yet now it bestows none of this on Bertha and refuses to collectively suffer. Mansfield commented she ‘had moments when it has seemed to [her] that this wasn’t what [her] little kingdom ought to be like.’[2] And this echoes Bertha’s expectations perfectly. She claims to have ‘everything’ (p.115) in her ‘little kingdom’, yet her way of life is tarnished as she is left asking a question that no-one answers. This tragic epiphany seems as if it will indefinitely shape Bertha’s character, yet as readers we are limited to this scene, and do not see the consequent actions. Therefore, incident in both short storie s shapes the protagonist’s, not only in their own characters, but in how they react to other mediums, whether human or nature. Rohrberger comments that: ‘Mirrors serve to reflect reality as it is or as the character wants it to be.’ Mansfield uses a mirror to present Bertha’s new reality; the image she sees changes her character, and pre-empts an incident that will happen. In this instance, the change in character occurs before the incident: She hardly dared to look into the cold mirror- but she did look, and it gave her back a woman, radiant, with smiling, trembling lips, with big, dark eyes [†¦] waiting for something†¦divine to happen†¦that she knew must happen†¦infallibly. (p.115) Despite Bertha’s action of looking in the mirror, the image is given back to her, removing her agency from the action. Through this, Bertha is able to truly see the woman she has, almost subconsciously, become, ‘a woman radiant with smiling, trembling lips’. This sensual imagery suggests an anticipation of her own metaphorical blossoming; her sexuality is awakening and she is sure something will happen, just not quite what. Her lack of agency is once again emphasised by the suggestion of God in the ‘divine’ act; the incident, whatever it will be, will occur and she is helpless to stop it. Furthermore, the repetition of ellipses emphasises this agonising prolonging and sense of mystery; the reader is delayed in the reading of Bliss, as Bertha is in the knowledge that a ‘divine’ incident must happen. In The Turn of the Screw, there is a similar ambiguity in an incident as the governess sees Miles on the lawn: ‘[the] moon made the night extraordinarily penetrable [†¦] The presence on the lawn –I felt sick as I made it out– was poor little Miles himself.’ (p.176) Again, nature seems to provide the clarity that the human mind cannot; the night is ‘extraordinarily penetrable’, yet the governess still describes Miles as a ‘presence’. This suggests a supernatural element to the young boy’s identity, presenting confusion between the human characters and the apparitions. It could also further suggest the governess perceives for the first time the ‘reality’ of Miles’ character; is he a young boy possessed or simply wanting to be seen ‘–for a change –bad!’ (p.179)? To conclude, these identified incidents change a character’s nature in a way that is unexpected; Bertha sees a new version of herself, as the governess sees Miles in a new light. As established, an incident can work to determine the character of a person. However, both short stories also present the idea that mental thought can influence. The governess experiences the incident where she sees Flora in the garden, and the memory of this experience then changes as she continues to think about it: ‘Two hours ago, in the garden’ –I could scarce articulate- Flora saw!’[†¦] there are depths, depths! The more I go over it the more I see in it, and the more I see in it the more I fear. (p.157) She is obviously becoming obsessive, going over it until she sees more than she perhaps ever originally witnessed. With such a strong assertion primarily existing as thought, the governess struggles with this conversion to speech. This separation is illustrated by the punctuation ‘-‘; this physical break in the text equates to the difference between the spoken and the mental. Rawlings observes that: ‘Bly seems to offer the govern ess a new space of possibility, making room for the pleasure of the fictional, the improvisational†¦ This therefore suggests that the so-called incident was not Flora’s apparition, but the move to Bly, and this has affected her thought processes. This idea of the ‘improvisational’ is continued in the governess’ combination of thought and sight, as if the more thought she dedicates to it, the more she ‘sees’ in her memories. Furthermore, the governess actively displays an unreliable narration, leading the readers to question what is the truth, and what she improvised. Whilst the governess’ actions are determined by her own thought, Mansfield’s Bliss exhibits a character that is dictated by the thoughts of other people. Mansfield seems to mock this superficial and modern lifestyle, embodied in the character of Eddie: ‘I think I’ve come across the same idea in a lit-tle French review, quite unknown in England’ (p.119). The use of italics suggests that Eddie chooses his words and emphases to suggest his own high level of education. His tone also becomes increasingly patronising –‘lit-tle French review’ –suggesting that he thinks himself over the others at the dinner table. His exclusivity of information, what is ‘quite unknown’, determines him as a character of power through knowledge. However, this aestheticism –‘a [concept] of life committed to keener experiences of aesthetic sensation and perception’– encourages self-absorbed traits that seem irrel evant to others. This ‘aesthetic sensation’ and carefully shaped rhetoric replaces emotional sensation; when Bertha’s learns of Harry’s affair, Eddie is capable of reciting ‘Table d’Hà ´te’ but fails to offer emotional support. This perhaps makes Bertha conscious that a life full of ‘modern, thrilling friends’(p.115) who live their lives based on other’s thoughts and opinions is temporary and unfulfilling. This shows how powerful one’s own thoughts are to the individual, but seemingly powerless when directed, as Eddie does, at others unnecessarily. Throughout both the short stories, there are events where characters seem to influence incidents. Yet, it is more interesting to consider how, in Bliss and The Turn of the Screw, incidents attempt to control a character and thus fail. In both texts, an incident occurs and we, as readers, expect a certain reaction. But the characters lack understanding, and therefore they are not influenced by the incident, as they should be. Bertha cannot comprehend her new-found, ardently emotional consciousness and the governess struggles not with the apparitions themselves but their purpose of appearing. This creates a tension between what should have happened, and what did happen in the after-math of pivotal incidents. To conclude, the focus is perhaps then on not how the incident influenced a character, but how it did not. Bibliography James, H. The Turn of the Screw and Other Stories (Oxford New York: Oxford World’s Classics, 1992) Levenson, M. ‘Modernism’, The encyclopaedia of literary and cultural theory,(USA: Wiley, 2011) (http://search.credoreference.com/content/entry/wileylitcul/modernism/0) [accessed 31 January 2014] Mansfield, K. ‘Bliss’ in Selected Stories (Oxford New York: Oxford University Press, 1981) Rawlings, P. (ed.) Palgrave advances in Henry James studies (New York Hampshire: Palgrave Macmillan, 2007) Rohrberger, M. The Art of Katherine Mansfield (Michigan: University Microfilms International, 1977) Stead, C.K. (ed.) The Letters and Journals of Katherine Mansfield) (Penguin Books, 1977)

The History of Concrete and Cement

Concrete is a material used in building construction, consisting of a hard, chemically inert particulate substance known as an aggregate (usually made from different types of sand and gravel), that is bonded together by cement and water. Aggregates can include sand, crushed stone, gravel, slag, ashes, burned shale, and burned clay. Fine aggregate (fine refers to the size of the aggregate particulates) is used in making concrete slabs and smooth surfaces. Coarse aggregate is used for massive structures or sections of cement. Cement has been around a lot longer than the building material we recognize as concrete. Cement in Antiquity Cement is thought to be older than humanity itself, having formed naturally 12 million years ago, when burnt limestone reacted with oil shale. Concrete dates back to at least 6500 BCE when the Nabatea of what we know now as Syria and Jordan used a precursor of modern-day concrete to build structures that survive to this day. The Assyrians and Babylonians used clay as the bonding substance or cement. The Egyptians used lime and gypsum cement. The Nabateau are thought to have invented an early form of hydraulic concrete—which hardens when exposed to water—using lime. The adoption of concrete as a building material transformed architecture throughout the Roman Empire, making possible structures and designs that could not have been built using just the stone that had been a staple of early Roman architecture. Suddenly, arches and aesthetically ambitious architecture became much easier to build. The Romans used concrete to build still-standing landmarks such as the Baths, the Colosseum, and the Pantheon. The arrival of the Dark Ages, however, saw such artistic ambition dwindle alongside scientific progress. In fact, the Dark Ages saw many developed techniques for making and using concrete lost. Concrete would not take its next serious steps forward until long after the Dark Ages had passed. The Age of Enlightenment In 1756, the British engineer John Smeaton made the first modern concrete (hydraulic cement) by adding pebbles as a coarse aggregate and mixing powered brick into the cement. Smeaton developed his new formula for concrete in order to build the third Eddystone Lighthouse, but his innovation drove a huge surge in the use of concrete in modern structures. In 1824, the English inventor Joseph Aspdin invented Portland Cement, which has remained the dominant form of cement used in concrete production. Aspdin created the first true artificial cement by burning ground limestone and clay together. The burning process changed the chemical properties of the materials and allowed Aspdin to create a stronger cement than plain crushed limestone would produce. The Industrial Revolution Concrete took a historic step forward with the inclusion of ​embedded metal (usually steel) to form what’s now called reinforced concrete or ferroconcrete. Reinforced concrete was invented in 1849 by Joseph Monier, who received a patent in 1867. Monier was a Parisian gardener who made garden pots and tubs of concrete reinforced with an iron mesh. Reinforced concrete combines the tensile or bendable strength of metal and the compressional strength of concrete to withstand heavy loads. Monier exhibited his invention at the Paris Exposition of 1867. Besides his pots and tubs, Monier promoted reinforced concrete for use in railway ties, pipes, floors, and arches. Its uses also ended up including the first concrete-reinforced bridge and massive structures such as the Hoover and Grand Coulee dams.