Year Slave free essay sample

12 Years a Slave demonstrate extraordinary regard to Solomon Northup and his creation and of this book, many individuals were said to accept, that the principle thought in this book was to discuss bondage during the sasss, and how Northup had been conceived in the year 1808 and furthermore had been brought into the world a liberated individual who lived in a free state for over thirty years. The book reveals to us that Northup was said to have accepted that his life and fortunes would be uninteresting to people in general, in view of to what extent back this troubled story gathered. In the book audit task, Mr..Hernandez you needed to realize what it as that Solomon was expounding on in the book, Twelve Years a Slave. Well Northup began by revealing to us that he just needed to talk on subjection, just so far as it went under his own perception. Again just so far as he had known and experienced it in his own individual. We will compose a custom paper test on Year Slave or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page To abbreviate that up, fundamentally his goal was to give an honest and real to life articulation of realities. He needed to rehash an incredible account with distortion surrendering it over to others to decide if even the pages of fiction present an image of increasingly unfeeling incorrectly or a serious subjugation to his slavery.During the early sasss methods of bondage turned into the most total vulnerable ay of human subjugation. The methods of hard work had originated from savage power and their vivacious hood was the property of others. The sort of work they needed to experience the greater part of the slaves were given errands because of their physical ability. A customary day of work for a slave was ordinarily around fifteen to sixteen hours per day seven days per week. A decent larger part of the work was in the field particularly around reap time they needed to do a ton of editing picking cotton etc.Even when the ladies slaves were pregnant they despite everything needed to work in the fields hoeing and picking crops. Mr.. Northup reveals to us that if the slaves had not been meeting their lords securing that they would be whipped and beaten ruthlessly. On the off chance that that didn't go as arranged, at that point they would be compromised or only completely offered to another slave proprietor. Salmons thoughts to slave paternalism sounded profoundly merciless and simultaneously a sort of equivalent to blacks now a days. He proceeds in the book to disclose to us that it existed to just a couple of slave owners.To clear this up fundamentally, it just reality that has an amazing importance. My next audit question says that is Northup had three rule proprietors William Ford, John Tibetan, and Edwin Peps. Northup proceeds to reveal to us that UT of these three men William Ford indicated him the most slack and William Ford had exemplified the paternalist perfect the most. Northup reveals to us that William Ford was an extraordinary Christian man and furthermore a sort hearted one. William Ford I accept indicated him the most affection.Even however Northup was as yet a Negro slave they appear to have had an alright organization. In any case, in each hero film or book there is continually going to be a foe, Mr.. Edwin Peps. Edwin Peps had been demonstrated to of have given his slaves the most noticeably awful discipline and work to do in the fields. He reveals to us that Edwin Peps had for the most part varied from the paternalism perfect. He was said to of have been rewarding his slaves like wild mutts and wild hoards and scarcely had taken care of them and never indicated any kind of regard for the Negroes.He had beaten his slaves and furthermore made them move while they worked distinctly to satisfy his vital and superfluous needs. This was an extremely fascinating and useful book to me and I one day plan to give it to my future family. Solomon Northup was an incredible man in my eyes and I wouldnt mind meeting him one day to talk over the historical backdrop of subjugation. This additionally has adjusted my perspective on things that I have done throughout everyday life or ridiculed it. Solomon Northup has complete regard from me.

Cell Phone and driving Free Essays

The reason for the customer card is for you to pick up data with respect to what the customer is utilizing on their ace just as any meds they might be taking that can influence the administration. Try not to play out a wax administration if your customer is sensitive to wax, taking certain meds, or utilizing facial items that may make their face dainty or consume while waxing. When the meeting is finished you may now start your waxing administrations. We will compose a custom paper test on Mobile phone and driving or on the other hand any comparative theme just for you Request Now O us meeting. Get ready everything ahead of time before take customer back to the waxing zone. Start by first spreading out the entirety of your materials required for waxing, for example, hand disinfected, tweezers, eye temple brush, cotton, wax strips, scissors, and lush implement sticks. Quickly examine with customer the shape they are craving. Have your customer to recline in the seat and unwind. Analyze the region and make your own appraisal with regards to what the customer needs. Impart your discoveries and once settled upon you may begin the administration. Start by sanitation your hands. Next apply pre cleaner answer for cotton balls to wash down the temple zone. Permit 3 to 5 seconds to dry, presently brush temples Toward the path that they develop In utilizing the eyebrow brush/brush. Next dunk the wooden stick into wax and apply underneath the forehead utilizing a dainty layer of wax a similar way of temple. Rapidly apply a piece of muslin to waxed region. Rub the muslin strip with your two pointer fingers same way of eye foreheads. Hold external corner of eye insult and pull the strip the other way. Next recurrent the waxing advances recorded above for above forehead, and focus of temples. At the point when completed apply wax remover to cotton balls to evacuate wax. Presently utilize the brush end of brush to smooth foreheads. Expel any undesirable hairs that may at present stay with tweezers and If required use scissors to trim eyebrow length. When you have accomplished wanted shape, apply cooling gel to eyebrows to help chill off region. As of now you may hand the mirror to the customer, to let them see the completed aftereffects of their eyebrow wax administration. Teach them on how regularly they should return to have them revamped. Express gratitude toward them for coming In and let them realize that you anticipate seeing them In 3 to about a month. Taking everything into account eyebrow waxing may not be the most pleasant assistance to have done, yet when you are readied, experienced, and clients love your work, the completion results makes everything advantageous. Phone and driving By larboard cotton balls to wash down the temple region. Permit 3 to 5 seconds to dry, presently brush foreheads in he bearing that they develop in utilizing the eyebrow brush/brush. Next plunge the wooden stick into wax and apply underneath the temple utilizing a dainty layer of wax in the equivalent with your two pointer fingers same way of eye foreheads. Hold external corner of eye insult and pull the strip the other way. Next recurrent the waxing advances Remove any undesirable hairs that may at present stay with tweezers and if necessary use Educate them on how frequently they should return to have them revamped. Express gratitude toward them for coming in and let them realize that you anticipate seeing them in 3 the consummation results makes everything advantageous. The most effective method to refer to Cell Phone and driving, Papers

B??i? ????unting ??n???t? and Principles f?r Und?r?t?nding Businesses

B??i? ????unting ??n???t? and Principles f?r Und?r?t?nding Businesses Think ?b?ut ??ur d?il? r?utin?, ??u might ?t?? ?t a coffee ?h?? in th? morning, ??rh??? ??u w?rk?ut ?t the g?m in the ?ft?rn??n ?r go f?r dinn?r with friends in the evening.Ev?r? ?l??? th?t ??u visit, and ?v?r? business ??u ??nn??t with during that day, exists b???u?? of ?n idea and an ?ntr??r?n?ur.If ??u are thinking ?f ?wning a bu?in??? ?r ??hi?ving general ?u????? whether ??u ??m? fr?m a f?mil? of business owners, ?r you’re starting ?ut ?n your ?wn with n? previous experience it’? important to kn?w that it r??uir?? a l?t ?f hard work ?nd knowledge, especially in the 21?t ??ntur?.Businesses don’t ju?t run ?n their ?wn (w?ll except you’ve nurtur?d it ?v?r tim? ?nd ??t?bli?h?d a ??lf preserving ???t?m); th?r? are ??tiviti?? ?nd bu?in??? operations whi?h ?r? inv?lv?d in the production ?f v?lu? f?r its ?wn?r. Und?r?t?nding bu?in??? ?nd it ???r?ti?n? can reduce th? risk ?f f?iling.In addition t? und?r?t?ting a bu?in???, there are ??m? b??i? skills ?v?r? bu?in??? ?wn?r ?h?uld h ?v?.REQUIRED BUSINESS SKILLSRunning a small bu?in??? or ?n? bu?in??? ?ft?n r??uir?? th?t ??u become a jack-of-all-trades.It i? th?r?f?r? im??rt?nt t? kn?w th? ?kill? th?t you ?lr??d? posses and th??? that ??u’ll ?ith?r h?v? t? l??rn ?r d?l?g?t? t? others.The key bu?in??? skills to consider in?lud?:Basic Accounting: Thi? h?? to d? with which records t? keep, h?w to keep th?m ?nd h?w t? file them. Some ?f th? b??i? ????unting t?rm? include r?v?nu??, ?x??n???, ????t?, li?biliti??, in??m? ?t?t?m?nt, b?l?n?? sheet, ?nd ?t?t?m?nt ?f ???h fl?w?. H?ving thi? ?kill ??n r??ll? be of good u??.Str?t?gi? M?n?g?m?nt: Nothing can fun?ti?n well with?ut a ?l?n. This ?kill h?? t? d? with creating a ?tr?t?gi? plan f?r your business ?nd m?king sure you k??? t? it.Fin?n?i?l Management: B?ing able t? ?ff??tiv?l? manage ??ur finances i? ?riti??l. Y?u will n??d t? b? ?bl? t? f?r????t ??ur cash fl?w and sales, ?? w?ll as, m?nit?r ??ur profit and l???. H?ving ??und financial m?n?g?m?nt ?kill? will h?l? ??u t? run your bu?in??? ?r?fit?bl? ?nd ?r?t??t your fin?n?i?l inv??tm?nt.P???l? Management: This is a key ?kill in ?n? bu?in???: Hiring your first ?m?l???? and how t? m?n?g? th?m.Leadership: If ??u employ people l??d?r?hi? will b? a key skill. Y?u mu?t be ?bl? t? m?tiv?t? ??ur ?t?ff in ?rd?r to get th? best out ?f th?m and im?r?v? productivity. All???t? tim? to m?nt?r ?nd ????h your ?m?l?????.Marketing: If no ?n? knows your bu?in???, ?h?n??? ?r?, you might ?nd u? n?t m?king any r????n?bl? sales. You n??d th? skill on How to m?rk?t ??ur business thr?ugh traditional ?h?nn?l?, w?b and social m?di?.Sales: G?tting th? ?u?t?m?r i? one thing, fin?lizing a deal i? a diff?r?nt b?ll g?m?. You would n??d th? skill ?n how t? ??m?l?t? a ??l? ?nd l??k after your ?u?t?m?r?.C?mmuni??ti?n and n?g?ti?ti?n: Y?u will n??d to ??mmuni??t? ?nd n?g?ti?t? with your ?u??li?r?, ??t?nti?l inv??t?r?, ?u?t?m?r? and employees. Having ?ff??tiv? writt?n ?nd v?rb?l ??mmuni??ti?n skills will help you t? build good w?rk ing relationships. Every communication ?h?uld r?fl??t th? im?g? ??u are trying t? ?r?j??t.O??r?ti?n? Management: Ch???ing and m?n?ging your ?u??li?r?.N?tw?rking: Building g??d r?l?ti?n?hi?? thr?ugh n?tw?rking will h?l? you t? gr?w ??ur bu?in??? and give you th? ?u???rt you’ll Need.Curi??it?: The b??t business skill has ?lw??? been a healthy ?uri??it?. Thi? will lead ??u t? l??k int? wh?t ??ur ??m??tit?r? ?r? doing, and it will ?l?? ?ll?w ??u t? utiliz? n?w t??hn?l?gi?? to the b??t of ??ur ability t? ?tr??mlin? your bu?in??? ?nd ?v?n r???h ?ut t? n?w ?u?t?m?r?. Wh?n th? ?nl? limit ??u have i? wh?t you can imagine ?nd apply, just ?b?ut ?n?thing is possible.In thi? ?rti?l?, w? will b? t?lking ?b?ut b??i? ????unting, its ??n???t ?nd ?rin?i?l?? to h?l? you understand your bu?in???BASIC ACCOUNTING For some, the first n?m? that might ??m? t? mind wh?n r?f?r?n?ing early accounting history is Lu?? P??i?li. P??i?li d???rib?d d?ubl?-?ntr? bookkeeping in hi? b??k; Summ? de Arithm?ti??, G??m?t ri?, Pr???rti?ni ?t Pr???rti?n?lit? in 1494.While th?t m?? ??und lik? a l?ng tim? ?g?, accounting m?? have r??t? that tr??? back even ??rli?r. A???unting h?? been ?r?und f?r ??nturi??. It’s a ?riti??l part ?f bu?in???, r???rd-k???ing, ?nd lif? in g?n?r?l.The fir?t r???rd of ????unting occurred thousands ?f years ?g? in M?????t?mi? ?nd has evolved into th? intricate element ?f bu?in??? ?nd lif? th?t it i? todayWhat Is Accounting?A???unting i? regarded ?? the l?ngu?g? ?f business. Thr?ugh a systematic ??ri?? ?f ?t??? kn?wn as ????unting cycle, it gathers inf?rm?ti?n about business transactions ?nd generates r???rt? ?b?ut the entity. It i? a m??n? thr?ugh whi?h business entities ??mmuni??t? information t? different u??r?.Accounting i? tr?m?nd?u?l? important, and as ??id ??rli?r, it is the l?ngu?g? ?f bu?in???, ?nd i? at th? root ?f making inf?rm?d bu?in??? d??i?i?n?. With?ut ????unting, you would n?t know whi?h ?r?du?t? were ?u?????ful, whi?h bu?in??? d??i?i?n? were th? right ?n??, a nd whether ??ur bu?in??? is making profits.Y?u w?uld n?t kn?w h?w mu?h to ??? in t?x??, wh?th?r to l???? ?r buy an ????t, or whether t? m?rg? with ?n?th?r bu?in??? ?r ?t?rt a whole n?w fr?n?hi??.In short, ????unting d???nt ju?t count the beans, it measures your business ?u????? at m??ting it? g??l? and it h?l?? ?th?r? inv??ting in ??ur bu?in??? t? und?r?t?nd h?w efficiently th?ir economic resources ?r? being u??d. Thi? i? why ??u mu?t b? proficient in ????unting in order to achieve business success.Accounting can b? ??ntr?v?r?i?l, in th?t ????unting rul?? ?nd methods ?r? ??m?tim?? subject to int?r?r?t?ti?n ?r ??n ?????r to di?t?rt a ??m??n?? true ??rf?rm?n??. Thi? is ?n?th?r important reason th?t effective l??d?r? and managers mu?t th?r?ughl? und?r?t?nd th? im???t ?f basic ????unting knowledge th?ir decisions.Fi?ld? ?f A???untingA???unt?nt? typically work in ?n? ?f tw? m?j?r fi?ld?. Management ????unt?nt? ?r?vid? information ?nd analysis t? d??i?i?n m?k?r? in?id? th? ?rg?niz?ti?n in ?rd?r t? h?l? them run it.Fin?n?i?l ????unt?nt? furni?h information t? individu?l? ?nd gr?u?? b?th in?id? and outside th? ?rg?niz?ti?n in ?rd?r t? h?l? th?m ?????? its fin?n?i?l ??rf?rm?n??.In ?th?r w?rd?, management ????unting h?l?? ??u keep your bu?in??? running while financial accounting t?ll? ??u how w?ll you’re running it.Management A???untingM?n?g?m?nt accounting ?l??? a key r?l? in h?l?ing m?n?g?r? ??rr? ?ut th?ir r????n?ibiliti??. R???rt? ?r? t?il?r?d to th? needs of individual m?n?g?r?, ?nd th? ?ur???? ?f such r???rt? i? t? supply relevant, accurate, timely inf?rm?ti?n in a format th?t will ?id managers in m?king d??i?i?n?.In ?r???ring, analyzing, ?nd ??mmuni??ting such information, accountants work with individu?l? from ?ll the functional ?r??? of the organization human resources, ???r?ti?n?, m?rk?ting, ?nd finance.Financial A???untingFin?n?i?l accounting furni?h?? inf?rm?ti?n to individu?l? ?nd gr?u?? b?th inside ?nd ?ut?id? th? ?rg?niz?ti?n t? h?l? th?m ?????? the fi rm’? fin?n?i?l ??rf?rm?n??.Th??? fin?n?i?l r???rt? in?luding the income ?t?t?m?nt, th? balance sheet, ?nd th? ?t?t?m?nt ?f ???h fl?w? ?umm?riz? a ??m??n?’? ???t ??rf?rm?n?? and ?v?lu?t? its fin?n?i?l health.Learning accounting i? lik? any n?w skill. Th?r? is a l??rning ?urv?, ?nd th? skill n??d? t? be ?r??ti??d, ?r used in thi? ????, in ?rd?r f?r it t? be effective.People b?rn ?? right-br?in think?r? tend to b? b?tt?r ?t ?r??tiv?, im?gin?tiv?, ????i?n?t? ??tiviti??. Th?n, th?r? ?r? those born as l?ft-br?in think?r?, naturally adept ?t w?rking with numb?r?, ???l?ing l?gi??l r????ning, ?nd ?n?l?ti??ll? ??lving ?r?bl?m?.R?g?rdl??? ?f whi?h ??t?g?r? you f?ll int?, the truth i? th?t ?n??n? can learn th? b??i? ?rin?i?l?? ?f accounting ?nd develop a knack f?r managing the financial ?????t? of a bu?in???.The upside ?f l??rning b??i? ????unting ?rin?i?l?? is th?t, r?g?rdl??? of wh?th?r it i? a large F?rtun? 500 ??m??n? ?r a ?m?ll ?ntr??r?n?uri?l ?t?rt-u?, th? ??m? fund?m?nt?l rul?? ??? l? wh?n working with th? b?tt?m line.If you h?v? access t? ??ur ??m??n?? fin?n?i?l ?t?t?m?nt?, please t?k? the time to apply ?ur ?x?m?l?? t? your ??m??n?? fin?n?i?l?.BASIC ACCOUNTING CONCEPT AND PRINCIPLESIn ?rd?r to b???m? effective in ??rr?ing out th? ????unting ?r???dur?, ?? well ?? in communication, th?r? i? a wid?l? ?????t?d ??t ?f rules, ??n???t? ?nd ?rin?i?l?? th?t g?v?rn? th? ???li??ti?n of th? ????unting.Th??? concepts ?nd ?rin?i?l?? ?r? r?f?rr?d t? ?? th? Generally A????t?d A???unting Prin?i?l?? or GAAP.It is very important you l??rn ?nd familiarize ??ur??lf with the ????unting principles ?nd concepts r?l?v?nt in th? ??rf?rm?n?? of the ????unting ?r???dur?? which can h?l? ??u und?r?t?nd ?n? bu?in???. Having th??? ??n???t? ?nd ?rin?i?l?? ?t ??u fing?rti?? ??n allow you ???l? th?m during th? accounting ?r?????.GAAP i? th? fr?m?w?rk ?nd guid?lin?? ?f th? ????unting profession. It? ?ur???? i? t? ?t?nd?rdiz? th? accounting ??n???t?, principles ?nd ?r???dur??.H?r? ?r? a few ?f t h??? ??n???t? and ?rin?i?l??.1. Business Entit? ??n???tIn ????unting w? tr??t a business ?r ?n ?rg?niz?ti?n ?nd it? ?wn?r? ?? tw? ????r?t?l? id?ntifi?bl? ??rti??. Thi? ??n???t is ??ll?d bu?in??? ?ntit? concept. It m??n? th?t ??r??n?l tr?n???ti?n? of ?wn?r? ?r? tr??t?d ????r?t?l? fr?m th??? ?f th? bu?in???.The bu?in??? i? th? entity th?t attempts t? generate ?r?fit? fr?m it? operations; wh?r? ??, an owner is someone wh? attempts t? generate r?turn? on his ?r h?r investment in th? bu?in???.Bu?in????? ?r? ?rg?niz?d ?ith?r ?? a ?r??ri?t?r?hi?, a ??rtn?r?hi? or a ??m??n?.Th?? diff?r ?n th? l?v?l ?f ??ntr?l th? ultim?t? ?wn?r? ?x?r?i?? ?n th? business, but in ?ll f?rm? th? ??r??n?l tr?n???ti?n? ?f th? ?wn?r? are n?t mix?d u? with th? tr?n???ti?n? ?nd ????unt? ?f th? business.Here ?r? ??v?r?l ?x?m?l?? ?f th? business ?ntit? ??n???t:Assume Dave, a local l?nd????ing bu?in??? owner, decides t? br?n?h ?ut ?nd bu? another existing bu?in???: a ??n?r?t? company. Thi? w?? his ??n?r?t? ??m??n? can pour footings ?nd w?lkw??? and his landscaping bu?in??? ??n landscape around th?m. Sin?? D?v? ?wn? both ??m??ni?? ??r??n?ll?, h? thinks th?t he can ??mbin? both companies ????unting r???rd? int? ?n? Quickbooks file. According to th? bu?in??? ?ntit? concept, both ?f these ??m??ni?? ?r? separate ?ntiti?? ?nd mu?t b? ????unt?d f?r ????r?t?l? ?v?n th?ugh D?v? i? th? ?wn?r ?f both ??m??ni??. If Dave’s landscaping company h?d bought th? ??n?r?t? company, b?th ??m??ni?? would h?v? m?rg?d ?nd ??uld b? r???rt?d t?g?th?r.J?hn, a ??rtn?r in Big H?u?? R??lt?, LLC, often u??? hi? company ?r?dit card f?r ??r??n?l expenses lik? dry ?l??ning ?nd n?w ?l?th??. He in?i?t? that th??? ?r? business ?x??n??? b???u?? h? mu?t wear n?w ?l?th?? in order t? ?h?w houses. Unf?rtun?t?l?, th??? ?r? not business expenses. Clothing i? a ??r??n?l ?x??n?? ?nd can’t be recorded in th? ??m??n? fin?n?i?l statements. Thi? w?uld vi?l?t? th? bu?in??? entity ??n???t. Instead, th??? tr?n???ti?n? should b? ????unt?d for as ?n owner withdr?w?l.Dan, ?n owner ?f a pizza shop, d??id?? t? bu? a n?w d?liv?r? ??r. Sin?? th? ??m??n? w?? l?w ?n ???h, D?n d??id?d t? ??? f?r the car him??lf ?ut ?f hi? personal b?nk account. Dan intends t? ?dd th? ??r t? th? b?l?n?? sheet ?f th? ?izz? ?h??. Th? ???n?mi? ?ntit? ?rin?i?l? r??uir?? D?n and hi? ??m??n? t? keep ??tiviti?? ????r?t?d, ?? th? ??r mu?t r?m?in a personal vehicle unl??? Dan ??ntribut?? it to th? company or th? ??m??n? bu?? it fr?m D?n ??r??n?ll?.2. M?n?t?r? Unit conceptIn ????unting w? ??n communicate only th??? bu?in??? tr?n???ti?n? and other ?v?nt? which ??n b? ?x?r????d in m?n?t?r? unit?.Thi? is ??ll?d m?n?t?r? unit ??n???t (?l?? kn?wn as m?n?? m???ur?m?nt concept).Th? ??n???t ?t?t?? th?t ‘m?n??’ will b? taken ?? unit ?f m???ur?m?nt whil? r???rding bu?in??? tr?n???ti?n? ?nd ???n?mi? ?v?nt?.An inf?rm?ti?n th?t ??nn?t be ?x?r????d in t?rm? of m?n?? is useless f?r fin?n?i?l ????unting ?ur???? ?nd i? th?r?f?r? not r???rd?d.The monetary unit i? a simple and univ?r??ll? r???gniz?d b??i? ?f communicating financial information. It is th? most ???r??ri?t? and ?ff??tiv? basis of r???rding, communicating and ?n?l?zing th? fin?n?i?l data on th? b??i? of whi?h rational business d??i?i?n? ??n be m?d?.The monetary unit ?rin?i?l?, however, i? n?t ??n??rn?d with infl?ti?n ?v?r tim?. It d??l? m?r? with th? ?bilit? t? m???ur? tr?n???ti?n? in m?n?? with?ut dr??ti? flu?tu?ti?n? in ?urr?n?? v?lu?? in th? ?h?rt-t?rm.A v?r? ?l???l? r?l?t?d concept t? th? m?n?t?r? unit assumption i? th? ?t?bl? d?ll?r v?lu? ???um?ti?n whi?h m??n? th?t th? d?ll?r (or ?n? ?th?r ?urr?n??) d??? n?t lose it? ?ur?h??ing ??w?r ?v?r tim?.Th? fact th?t th? m?n?? l???? it? purchasing ??w?r b???u?? ?f infl?ti?n i? ign?r?d while r???rding tr?n???ti?n? in ????unting.H?r? ?r? ??m? Ex?m?l??Unit?d Aut?m?bil?? (Pvt) Limited purchased a piece of l?nd to ?t?r? it? r?w materials f?r $40,000 in th? ???r 2001. Und?r the M?n?t?r? Unit Assumption ?rin?i?l?, thi? l?nd was r???rd?d in th? b??k? of accounts ?t same price. With th? ?????g? of tim? due t? infl?ti?n?r? f??t?r? the ????t h?? ?tt?in?d ??n?id?r?bl? high m?rk?t value ?nd n?w in the ???r 2018, this ????t? is ?nj??ing a m?rk?t v?lu? ?f $340,000. But ?till thi? ????t i? b?ing ?h?wn on the f??? ?f balance ?h??t with it? historical cost ?f $40,000 b???u?? infl?ti?n?r? f??t?r? or inflation d??? n?t influ?n??? th? monetary concept in accounting.The CEO ?f Fine Ent?r?ri?? delivers a l??tur? t? th? ?m?l????? in a special m??ting th?t ??n be helpful in r?i?ing th? employees’ m?r?l? and completing the ?urr?nt ?r?j??t? on tim?. As th? v?lu? ?f the l??tur? cannot b? m???ur?d in t?rm? ?f m?n??, it ??nn?t be r???rd?d in the books of accounts of Fine Enterprise.3. A??ru?l ??n???tA??ru?l concept is th? m??t fundamental principle of accounting whi?h requires recording r?v?nu?? when th?? are ??rn?d ?nd not when th?? ?r? r???iv?d in ???h, and recording ?x??n??? wh?n th?? ?r? in?urr?d ?nd n?t wh?n th?? are ??id.GAAP ?ll?w? ?r???r?t i?n ?f financial statements ?n ???ru?l b??i? ?nl? (and not ?n ???h b??i?). Thi? i? because under ???ru?l ??n???t r?v?nu?? ?nd ?x??n??? ?r? r???rd?d in th? ??ri?d t? whi?h they r?l?t? and not wh?n they ?r? r???iv?d or paid. A??li??ti?n of ???ru?l ??n???t r??ult? in ???ur?t? r???rting ?f net income, assets, li?biliti?? ?nd retained ??rning? whi?h im?r?v?? ?n?l??i? ?f th? ??m??n?’? fin?n?i?l ??rf?rm?n?? ?nd fin?n?i?l ???iti?n ?v?r diff?r?nt ??ri?d?.At th? ?nd ?f ???h r???rting ??ri?d, ??m??ni?? ???? adjusting j?urn?l entries t? r???rd any accruals, f?r example ???ru?l ?f utilities ?x??n??, int?r??t expense, accrual of w?g?? ?nd ??l?ri??, ?dju?tm?nt ?f ?r????m?nt?, etc.For ?x?m?l? a ?r?dit sale w?? m?d? t? ?n? ?u?t?m?r w?rth 5,000 in th? m?nth ?f Jul?. Cu?t?m?r has promised to m?k? the ???m?nt b? n?xt month i.?. Augu?t. If recording of 5,000 i? d?l???d until th? m?nth ?f August i.e. ???h i? ??tu?ll? r???iv?d th?n financial ?t?t?m?nt? prepared f?r m?nth ?nd?d Jul? will n?t give an ???r ??ri?t? view ?f th? bu?in??? due t? f?ll?wing r????n?:S?l?? r?v?nu? will be understated b? 5,000 because ?ntit? h?? ??rn?d th? in??m?. It? just that cash has n?t r???h?d ?ntit? ?g?in?t ?u?h sale. In ?h?rt incomes ?r? und?r?t?t?d.A???t? ?f th? entity will b? und?r?t?t?d ?? ?ntit? h?? the right t? r???iv? ???h ?f 5,000 i.?. it i? r???iv?bl? fr?m ?u?t?m?r and he is a debtor. R???iv?bl?? ?r d?bt?r? ?r? ????t? of th? ?rg?niz?ti?n as they owe m?n?? to it. So by n?t r???rding 5,000 as receivables u??r? will n?t h?v? ?n? idea how m?n? ???h i? t? b? received b? the entity in th? futur?.If th? r???rding is d?l???d until Augu?t, this inf?rm?ti?n b? th?t time will h?v? n? use ?? it r?l?t?? t? July ?nd b? Augu?t u??r requires inf?rm?ti?n ??rt?ining t? the m?nth ?f Augu?t.4. Tim? Period ??n???tAlthough bu?in????? intend t? ??ntinu? in l?ng-t?rm, it i? ?lw??? helpful t? ????unt for their ??rf?rm?n?? and ???iti?n b???d ?n ??rt?in time ??ri?d? b???u?? it ?r?vid?? timely f??db??k ?nd h?l?? in making tim?l? d??i?i?n?. The tim? ??ri?d ?rin?i?l? i? the concept th?t a bu?in??? should r???rt the financial r??ult? ?f it? ??tiviti?? over a ?t?nd?rd tim? period, whi?h i? u?u?ll? monthly, ?u?rt?rl?, ?r ?nnu?ll?.Und?r tim? period concept, financial ?t?t?m?nt? are prepared ?u?rt?rl?, half-yearly or ?nnu?ll?. The in??m? statement provides ?n insight int? th? ??rf?rm?n?? of th? ??m??n? f?r a ??ri?d of tim?.The b?l?n?? ?h??t (?l?? kn?wn as the ?t?t?m?nt ?f fin?n?i?l ???iti?n) ?r?vid?? a ?n???h?t ?f th? bu?in??? fin?n?i?l ???iti?n (????t?, liabilities and equity) at the ?nd ?f th? time ??ri?d. Th? ?t?t?m?nt ?f cash fl?w? ?nd the ?t?t?m?nt ?f ?h?ng?? in ??uit? provide d?t?il of h?w the companys fin?n?i?l ???iti?n ?h?ng?d during the tim? ??ri?d.On? im?li??ti?n ?f th? tim? period ???um?ti?n i? that you h?v? t? make ??tim?t?? ?nd judgm?nt? at th? ?nd ?f th? tim? ??ri?d to correctly d??id? whi?h ?v?nt? n??d t? b? reported in th? current time period ?nd which ?n?? in th? n?xt.Examples:Take publicly tr?d?d ??m??ni?? for ?x?m?l?. They typically ?r?du?? ?u?rt?rl? financial statements. S?m? ??m??ni?? even produce m?nthl? or w??kl? ?t?t?m?nt?. Th? tim? ??ri?d principle ?ll?w? these ??m??ni?? to divid? u? their ???r?ti?n? ?nd activities into time periods in?t??d ?f productions processes ?r j?b?. Thi? i? ??nv?ni?nt f?r l?nd?r? ?nd investors to ??? company wide ?r?gr??? ?? w?ll ?? gr?wth.C?m??n? A ?r?vid?? services v?luing $2,500 t? C?m??n? B during the first quarter ?f the ???r. Th? C?m??n? B will pay th? ???h f?r these services n?xt quarter. A???rding t? time ??ri?d ???um?ti?n, if C?m??n? A ?r???r?? it? financial statements ?t th? ?nd ?f th? first ?u?rt?r of the year, it mu?t include this ??rvi?? revenue ?f $2,500 in it? in??m? ?t?t?m?nt f?r th? first ?u?rt?r.Ag?in if Company A in?ur? expenses of $1,200 during th? first ?u?rt?r ?f th? ???r. Th? ???h f?r th??? ?x??n??? will b? ??id n?xt ?u?rt?r. Th? tim? ??ri?d assumption r??uir?? C?m??n? A t? di??l??? th??? ?x??n??? ?n th? income ? t?t?m?nt f?r th? fir?t ?u?rt?r ?f the ???r.5. C??t Prin?i?l?Ev?n if ??u’r? a n?vi?? in ????unting, you ?r?b?bl? already know that ????t? ?r? a ?ru?i?l ??rt of th? accounting ?r?????.In f??t, th??’r? ?n integral part ?f th? accounting equation itself. But how ??u record ??ur company’s ????t? ?l?? ??m?? into ?l?? in one ?f th? f?und?ti?n?l ????unting principles: th? cost ?rin?i?l?.From an ????unt?nt? ??int of view, th? t?rm ???t r?f?r? to th? ?m?unt ???nt (???h ?r th? ???h equivalent) wh?n ?n it?m w?? ?rigin?ll? obtained, whether that purchase h????n?d l??t year ?r thirt? ???r? ?g?. For thi? reason, the amounts ?h?wn ?n financial ?t?t?m?nt? ?r? referred to ?? hi?t?ri??l ???t amounts.B???u?? of thi? ????unting ?rin?i?l? asset ?m?unt? ?r? n?t ?dju?t?d u?w?rd f?r infl?ti?n. In f??t, ?? a g?n?r?l rul?, asset amounts are n?t adjusted t? r?fl??t ?n? t??? ?f in?r???? in value.H?n??, ?n ????t ?m?unt does n?t r?fl??t the ?m?unt ?f m?n?? a ??m??n? w?uld r???iv? if it were t? ??ll th? ???? t at t?d??? market v?lu?. (An ?x???ti?n i? certain investments in ?t??k? and b?nd? th?t ?r? actively tr?d?d ?n a ?t??k ?x?h?ng?.)If you w?nt to know the current v?lu? ?f a ??m??n?? l?ng-t?rm assets, you will n?t g?t thi? information fr?m a companys financial statementsâ€"you n??d t? l??k ?l??wh?r?, perhaps to a third-??rt? appraiser.Example: This ??n b? a littl? tricky if ???h i?n’t u??d in a tr?n???ti?n. F?r instance, wh?t if ?n asset i? traded f?r ?n?th?r asset?M?n? ??m??ni?? trade in ?ld?r w?rk v?hi?l?? for n?w ?n?? ?n a r?gul?r b??i?.In thi? ????, the ??m??n? w?uld record th? cost ?f th? new vehicle as th? ?m?unt ??id in ???h ?lu? th? cash v?lu? ?f the trade-in v?hi?l?.As ??u ??n ???, th? ???t principle ?m?h??iz?? only r???rding ???t? th?t ??tu?ll? ???urr?d f?r ??tu?l amounts paid. S?m?tim?? this ??n???t can distort the balance ?h??t. E????i?ll? f?r appreciating assets that were purchased ???r? ?g? lik? r??l ??t?t?. Going b??k t? ?ur tr?d?-in ?x?m?l?, th? company that traded i n th?ir ??r might h?v? g?tt?n a g??d d??l ?n th? new ??r. In?t??d of paying th? full r?t?il price ?f $30,000, it only h?d to ??? $23,000.Ev?n though the ??r i? t??hni??ll? w?rth $30,000, th? ??m??n? records th? cost ?n th? balance ?h??t of $23,000 because th?t this is th? amount th?t was actually paid f?r th? ??r.S?m? might ?rgu? that the ????t? ?n the balance ?h??t ?r? understated because th?? r?fl??t the hi?t?ri??l cost in?t??d of the m?rk?t ?ri??, but hi?t?ri??l ???t i? m?r? reliable and ?bj??tiv? than th? m?rk?t ?ri??.6. Full Di??l??ur? Prin?i?l?The full di??l??ur? ?rin?i?l? ?t?t?? th?t ??u ?h?uld in?lud? in ?n ?ntit?? fin?n?i?l ?t?t?m?nt? ?ll inf?rm?ti?n that would ?ff??t a r??d?r? und?r?t?nding ?f those ?t?t?m?nt?.Th? int?r?r?t?ti?n ?f this ?rin?i?l? is highl? judgm?nt?l, ?in?? th? ?m?unt ?f inf?rm?ti?n th?t ??n b? ?r?vid?d i? ??t?nti?ll? m???iv?.T? reduce th? amount ?f di??l??ur?, it i? ?u?t?m?r? t? ?nl? di??l??? inf?rm?ti?n ?b?ut ?v?nt? th?t are lik?l? to h?v? a m?t?ri?l imp act ?n the ?ntit?? fin?n?i?l position ?r fin?n?i?l r??ult?.This di??l??ur? m?? in?lud? items th?t ??nn?t ??t be precisely ?u?ntifi?d, such ?? th? presence ?f a di??ut? with a g?v?rnm?nt entity ?v?r a tax ???iti?n, ?r th? ?ut??m? of ?n ?xi?ting lawsuit. Full di??l??ur? ?l?? m??n? th?t you ?h?uld ?lw??? r???rt existing ????unting ??li?i??, as w?ll as ?n? ?h?ng?? t? th??? ??li?i?? (such ?? changing ?n ????t v?lu?ti?n method) fr?m the ??li?i?? ?t?t?d in th? fin?n?i?l? f?r a ?ri?r ??ri?d.Th? full di??l??ur? ??n???t is n?t u?u?ll? f?ll?w?d for int?rn?ll?-g?n?r?t?d fin?n?i?l ?t?t?m?nt?, wh?r? m?n?g?m?nt m?? only w?nt to r??d the b?r? b?n?? fin?n?i?l ?t?t?m?nt?.7. G?ing Concern Prin?i?l?The going ??n??rn ??n???t im?li?? that th? business ?ntit? will ??ntinu? its ???r?ti?n? in th? future and will n?t liquidate ?r b? f?r??d t? di???ntinu? ???r?ti?n? due t? any reason. A ??m??n? i? a going ??n??rn if n? ?vid?n?? is ?v?il?bl? t? b?li?v? that it will or will h?v? to ????? it? ???r?ti?n? in f?r?? ???bl? futur?.An ?x?m?l? ?f th? ???li??ti?n ?f g?ing concern ??n???t ?f ????unting i? th? ??m?ut?ti?n ?f d??r??i?ti?n ?n th? b??i? of ?x???t?d economic life ?f fix?d ????t? rather th?n th?ir ?urr?nt market v?lu?.C?m??ni?? ???um? that th?ir business will ??ntinu? for an indefinite ??ri?d ?f tim? ?nd the assets will b? used in the business until full? d??r??i?t?d.Another ?x?m?l? ?f th? g?ing concern assumption is the ?r????m?nt and ???ru?l ?f ?x??n???. C?m??ni?? prepay and accrue ?x??n??? because they b?li?v? that they will ??ntinu? ???r?ti?n? in futur?.Th? going ??n??rn ??n???t is ???li??bl? t? the company’s bu?in??? ?? a whole. If, f?r ?x?m?l?, a ??m??n? ?l???? a ?m?ll bu?in??? ??gm?nt or di???ntinu?? ?n? ?f it? ?r?du?t and ??ntinu?? with ?th?r?, it d??? n?t mean th?t th? ??m??n? is no l?ng?r a g?ing concern because th? g?ing ??n??rn ??n???t is ???li??bl? t? th? entity ?? a wh?l? n?t t? th? ??rti?ul?r segment ?f bu?in??? ?r product.8. M?t?hing Prin?i?l?Thi? ????unting ?rin?i?l? r? ?uir?? ??m??ni?? t? use th? accrual b??i? ?f ????unting. Th? m?t?hing ?rin?i?l? r??uir?? th?t ?x??n??? b? matched with revenues. F?r ?x?m?l?, ?x??n?? fr?m ??l?? commission ?h?uld b? r???rt?d in the period wh?n the sales w?r? m?d? (?nd n?t r???rt?d in the period wh?n th? commissions w?r? ??id).W?g?? to ?m?l????? are reported ?? ?n ?x??n?? in the w??k when the ?m?l????? worked ?nd not in th? week wh?n the ?m?l????? ?r? ??id.If a ??m??n? ?gr??? t? giv? it? employees 1% ?f it? 2017 revenues as a bonus on January 15, 2018, the ??m??n? should report the b?nu? as ?n ?x??n?? in 2017 ?nd th? ?m?unt un??id ?t D???mb?r 31, 2017 ?? a li?bilit?. (Th? expense is ???urring ?? th? ??l?? ?r? ???urring.)Because we ??nn?t m???ur? th? futur? ???n?mi? benefit of thing? such ?? ?dv?rti??m?nt? (?nd th?r?b? w? ??nn?t m?t?h th? ad ?x??n?? with related futur? r?v?nu??), th? ????unt?nt ?h?rg?? th? ?d ?m?unt t? ?x??n?? in th? ??ri?d th?t th? ?d i? run.9. Materiality conceptTh? materiality ??n???t helps ?n?ur? th?t firms do n?t withhold ?riti??l inf?rm?ti?n from inv??t?r?, ?wn?r?, lenders, and r?gul?t?r?.The materiality ??n???t, also called the materiality ??n?tr?int, ?t?t?? that all m?t?ri?l it?m? mu?t b? ?r???rl? r???rt?d in financial ?t?t?m?nt?. An it?m i? ??n?id?r?d material if its in?lu?i?n ?r ?mi??i?n ?ignifi??ntl? im???t? the d??i?i?n ?f th? u??r? of fin?n?i?l ?t?t?m?nt?.Th? items th?t h?v? v?r? little ?r no im???t ?n a u??r’? d??i?i?n ?r? t?rm?d ?? imm?t?ri?l ?r in?ignifi??nt it?m? Su?h items m?? be handled in m??t convenient and easiest manner. In ?h?rt, w? ??n ??? that if an item d??? n?t m?k? a diff?r?n??, it n??d n?t b? disclosed.Th? ??n???t of materiality is r?l?tiv? in size ?nd im??rt?n??. Some fin?n?i?l inf?rm?ti?n might be material t? ?n? ??m??n? but might be imm?t?ri?l to ?n?th?r. Thi? i? ??m?wh?t obvious when ??u think ?b?ut a ?m?ll ??m??n? verses a l?rg? ??m??n?.A l?rg? and m?t?ri?l expense t? a ?m?ll company might b? small an imm?t?ri?l t? a l?rg? ??m??n? b???u?? ?f their size ?nd revenue.Most of the time fin?n?i?l information m?t?ri?lit? i? judg?d ?n ?u?lit?tiv? and ?u?ntit?tiv? characteristics. Pr?f???i?n?l? ?r? often l?ft u? t? th?ir experience and g??d judgm?nt to und?r?t?nd what i? material ?nd wh?t i?n’t.Examples:Size A d?f?ult b? a ?u?t?m?r who owes only $1000 t? a company h?ving net ????t? of w?rth $10 milli?n i? imm?t?ri?l to th? fin?n?i?l ?t?t?m?nt? of th? ??m??n?.However, if th? amount of d?f?ult w??, ???, $2 milli?n, th? inf?rm?ti?n w?uld have b??n material t? th? fin?n?i?l statements omission ?f which could ??u?? u??r? to m?k? in??rr??t bu?in??? d??i?i?n?.N?tur? If a ??m??n? i? planning to ?urt?il it? ???r?ti?n? in a g??gr??hi? ??gm?nt whi?h h?? traditionally b??n a major source of r?v?nu? f?r th? ??m??n? in the past, th?n thi? inf?rm?ti?n should b? di??l???d in th? fin?n?i?l statements as it i? b? its n?tur? m?t?ri?l t? understanding th? entitys ????? ?f ???r?ti?n? in the future.10. C?n??rv?ti?mThe conservatism ?rin?i?l? i? th? general concept ?f r???gnizing ?x??n??? ?nd li?biliti?? ?? ???n as ????ibl? when there is un??rt?int? about th? ?ut??m?, but not ?nl? r???gniz? r?v?nu?? and assets wh?n th?? ?r? ???ur?d of b?ing received.Thu?, wh?n giv?n a ?h?i?? b?tw??n several ?ut??m?? wh?r? the probabilities ?f ???urr?n?? are ??u?ll? lik?l?, ??u ?h?uld recognize th?t tr?n???ti?n resulting in the l?w?r amount ?f profit, or at least the d?f?rr?l of a ?r?fit.Simil?rl?, if a ?h?i?? of ?ut??m?? with similar ?r?b?biliti?? of occurrence will im???t th? v?lu? ?f an ????t, recognize th? tr?n???ti?n r??ulting in a lower r???rd?d asset v?lu?ti?n.Und?r th? conservatism principle, if th?r? i? uncertainty ?b?ut incurring a l???, you ?h?uld t?nd toward recording th? l???. Conversely, if there i? un??rt?int? ?b?ut r???rding a g?in, ??u ?h?uld n?t r???rd the g?in.Th? ??n??rv?ti?m principle ??n also b? applied t? r???gnizing estimates.F?r ?x?m?l?, if th? ??ll??ti?n? ?t?ff b?li?v?? th?t a ?lu?t?r of r???iv?bl?? will h?v? a 2% b?d d ebt ??r??nt?g? because of historical trend lines, but th? sales ?t?ff i? l??ning t?w?rd? a high?r 5% figure because ?f a ?udd?n dr?? in indu?tr? sales, u?? th? 5% figure wh?n ?r??ting an ?ll?w?n?? f?r d?ubtful accounts, unless th?r? i? ?tr?ng ?vid?n?? t? the ??ntr?r?.11. Reliable, V?rifi?bl?, ?nd ObjectiveIn ?dditi?n t? th? b??i? accounting ?rin?i?l?? ?nd concept, ????unting inf?rm?ti?n ?h?uld b? r?li?bl?, verifiable, ?nd ?bj??tiv?.For ?x?m?l?, ?h?wing l?nd at its ?rigin?l ???t ?f $10,000 (when it w?? purchased 50 years ?g?) i? considered to b? m?r? r?li?bl?, v?rifi?bl?, ?nd ?bj??tiv? than ?h?wing it ?t its ?urr?nt m?rk?t value ?f $250,000. Eight diff?r?nt ????unt?nt? will wh?ll? agree th?t th? ?rigin?l ???t ?f th? land w?? $10,000 th?? ??n r??d th? offer and ?????t?n?? f?r $10,000, see a transfer tax b???d on $10,000, ?nd r?vi?w documents th?t ??nfirm th? ???t was $10,000.If ??u ask the same ?ight ????unt?nt? to give ??u the lands ?urr?nt v?lu?, ??u will likely r???iv? ?ight diff? r?nt ??tim?t??. B???u?? th? current v?lu? ?m?unt i? less r?li?bl?, less v?rifi?bl?, ?nd l??? objective than the original ???t, th? ?rigin?l ???t i? used.Th? ????unting ?r?f???i?n h?? b??n willing t? move away from the ???t principle if th?r? are r?li?bl?, v?rifi?bl?, ?nd objective amounts inv?lv?d. F?r ?x?m?l?, if a ??m??n? h?? ?n investment in ?t??k th?t is ??tiv?l? traded ?n a ?t??k ?x?h?ng?, th? ??m??n? may b? r??uir?d t? show the ?urr?nt v?lu? ?f the stock in?t??d ?f its ?rigin?l ???t.APPLYING THESE BASIC ACCOUNTING CONCEPTS AND PRINCIPLES, AND HOW THEY AFFECT FINANCIAL STATEMENTTh? b??i? ????unting concept and principles directly ?ff??t th? w?? fin?n?i?l ?t?t?m?nt? are ?r???r?d and int?r?r?t?d. L?t? l??k below ?t h?w ????unting ?rin?i?l?? and concepts influ?n?? th?;B?l?n?? ?h??t,In??m? statement, ?ndThe n?t?? t? th? financial ?t?t?m?nt?.B?l?n?? Sh??tLets ??? how th? b??i? ????unting principles and ??n???t? affect the b?l?n?? ?h??t ?f B?n? D??ign S?rvi??, a sole ?r??ri?t?r?hi? ? wn?d b? B?n Smith.A b?l?n?? sheet i? more lik? a snapshot ?f a ??m??n?? assets, li?biliti??, and owners equity ?t ?n? ??int in time. (In this ????, that ??int in time is ?ft?r ?ll of th? transactions through April 30, 2018 h?ving been r???rd?d.)B???u?? ?f the economic ?ntit? assumption, ?nl? the ????t?, li?biliti??, ?nd owners ??uit? ????ifi??ll? id?ntifi?d with B?n? Design S?rvi?? are ?h?wn th? ??r??n?l ????t? ?f the ?wn?r, B?n Smith, are not included on the companys balance sheet.BENS DESIGN SERVICEBALANCE SHEET30-April-18ASSETS($)    LIABILITY($)CASH300NOTES PAYABLE1000ACCOUNTS RECEIVABLE1000ACCOUNTS PAYABLE325SUPPLIES160WAGES PAYABLE75PREPAID INSURANCE90UNEARNED REVENUES100LAND10000TOTAL LIABILITIES1500OWNERS EQUITYBEN SMITH CAPITAL10500TOTAL ASSETS11550TOTAL LIABILITIES OWNERS EQUITY11550Th? assets li?t?d ?n the b?l?n?? ?h??t have a cost that can b? m???ur?d ?nd ???h ?m?unt ?h?wn i? th? ?rigin?l ???t ?f ???h asset. F?r ?x?m?l?, lets assume that a tract of l?nd w?? purchased i n 1956 f?r $10,000. B?n? D??ign S?rvi?? ?till ?wn? the l?nd, ?nd th? land i? n?w ???r?i??d at $250,000.Th? ???t ?rin?i?l? r??uir?? that th? land b? ?h?wn in th? ????t ????unt L?nd ?t its original cost ?f $10,000 r?th?r th?n ?t th? r???ntl? appraised amount ?f $250,000.If Bens D??ign Service were to purchase a ????nd ?i??? ?f land, the monetary unit ???um?ti?n dictates that th? ?ur?h??? ?ri?? ?f th? l?nd b?ught today w?uld simply b? added to th? purchase ?ri?? ?f th? land b?ught in 1956, ?nd the sum ?f th? tw? purchase ?ri??? would b? r???rt?d as th? t?t?l ???t of land.The Su??li?? ????unt shows the cost of ?u??li?? (if m?t?ri?l in amount) th?t w?r? ?bt?in?d b? B?n? D??ign S?rvi?? but have n?t yet been used. A? the ?u??li?? ?r? consumed, their ???t will b? moved to th? Su??li?? Ex??n?? account on the income statement.Thi? ??m?li?? with the matching principle whi?h r??uir?? expenses t? be m?t?h?d ?ith?r with r?v?nu?? ?r with th? tim? period when th?? ?r? used. Th? ???t ?f the unu??d ? u??li?? r?m?in? on the b?l?n?? sheet in the asset ????unt Su??li??.The Pr???id In?ur?n?? ????unt r??r???nt? th? ???t ?f in?ur?n?? that h?? not ??t ?x?ir?d. A? th? insurance ?x?ir??, the ?x?ir?d ???t is m?v?d t? In?ur?n?? Ex??n?? on the income ?t?t?m?nt as required by the matching principle.The ???t ?f th? insurance th?t has n?t yet expired r?m?in? on B?n? Design S?rvi??? b?l?n?? ?h??t (is d?f?rr?d to the balance ?h??t) in the ????t account Pr???id Insurance. D?f?rring in?ur?n?? expense to th? balance sheet i? possible b???u?? of ?n?th?r b??i? accounting ?rin?i?l?, the g?ing concern ???um?ti?n.Th? ???t ?rin?i?l? ?nd m?n?t?r? unit ???um?ti?n ?r?v?nt some v?r? valuable ????t? fr?m ?v?r ?????ring ?n a companys balance ?h??t. F?r ?x?m?l?, companies that ??ll ??n?um?r ?r?du?t? with high ?r?fil? br?nd n?m??, tr?d? n?m??, trademarks, ?nd l?g?? are not r???rt?d on their b?l?n?? sheets because th?? w?r? n?t purchased. F?r example, C???-C?l?? l?g? ?nd Nik?? l?g? are probably the most valuable assets ?f such ??m??ni??, ??t they ?r? not li?t?d ?? assets ?n th? ??m??n? balance ?h??t.Similarly, a ??m??n? might h?v? an ?x??ll?nt r??ut?ti?n ?nd a very ?kill?d m?n?g?m?nt team, but because th??? w?r? n?t purchased for a specific cost ?nd we ??nn?t ?bj??tiv?l? m???ur? th?m in dollars, they are not reported as ????t? ?n th? b?l?n?? sheet.If a ??m??n? ??tu?ll? ?ur?h???? th? tr?d?m?rk ?f another ??m??n? f?r a significant cost, th? ?m?unt ??id for th? tr?d?m?rk will b? r???rt?d ?? an ????t ?n th? balance ?h??t of th? ??m??n? th?t b?ught th? tr?d?m?rk.In??m? St?t?m?ntLets see how th? basic ????unting ?rin?i?l?? ?nd ??n???t? might ?ff??t th? in??m? ?t?t?m?nt ?f Bens Design S?rvi??.An in??m? ?t?t?m?nt ??v?r? a period ?f tim? (or tim? interval), such ?? a ???r, ?u?rt?r, m?nth, ?r four w??k?. It is im??r?tiv? t? indicate th? period of time in th? h??ding ?f th? in??m? ?t?t?m?nt ?u?h as F?r th? four M?nth? End?d April 30, 2018. (This m??n? f?r th? ??ri?d ?f J?nu?r? 1 through April 30, 2018 .)If prepared und?r th? ???ru?l basis of ????unting, ?n in??m? statement will ?h?w h?w ?r?fit?bl? a company w?? during the stated time interval.B?n? design ??rvi??INCOME STATEMENTFOR THE FOUR MONTHS ENDING APRIL 30, 2018REVENUES AND GAINS ($)10000REVENUES5000GAIN ON LAND SALE15000TOTALEXPENSES AND LOSSES ($)EXPENSES8000LOSS ON COMPUTER SALE350TOTAL8350NET INCOME6650The n?t?? t? th? fin?n?i?l statementsR?v?nu??: Th??? ?r? th? fees th?t w?r? ??rn?d during th? ??ri?d ?f tim? ?h?wn in the h??ding. R???gnizing revenues wh?n th?? are ??rn?d in?t??d of wh?n the ???h is ??tu?ll? received f?ll?w? th? r?v?nu? recognition principle ?nd th? matching ?rin?i?l?. (The m?t?hing principle is what steers accountants toward using th? ???ru?l b??i? of ????unting rather th?n the ???h b??i?. Sm?ll bu?in??? ?wn?r? should discuss th??? tw? m?th?d? with th?ir tax advisors.)G?in: This i? the n?t ?m?unt r?l?t?d t? tr?n???ti?n? th?t are not considered ??rt ?f th? ??m??n?? m?in ???r?ti?n?. F?r ?x?m?l?, B?n? D?? ign S?rvi?? is in th? bu?in??? ?f d??igning, not in th? land development business. If th? company ?h?uld ??ll ??m? l?nd for $30,000 (l?nd th?t is shown in th? ??m??n?? ????unting r???rd? ?t $25,000) B?n? Design Service will r???rt a G?in ?n S?l? ?f L?nd ?f $5,000. Th? $30,000 selling ?ri?? will n?t b? reported ?? ??rt of th? companys r?v?nu??.Expenses: Th??? are ???t? u??d up b? th? ??m??n? in performing its m?in ???r?ti?n?. The m?t?hing principle requires that expenses be r???rt?d ?n th? in??m? ?t?t?m?nt when the related ??l?? ?r? made or when the costs ?r? u??d u? (r?th?r th?n in th? ??ri?d when th?? ?r? ??id).Losses: Th??? ?r? a n?t ?m?unt r?l?t?d t? transactions th?t ?r? n?t ??n?id?r?d part ?f the companys main ???r?ting ??tiviti??. F?r ?x?m?l?, lets ??? a r?t?il ?l?thing company owns an ?ld ??m?ut?r th?t i? carried ?n it? accounting r???rd? at $650. If the company sells that computer f?r $300, th? ??m??n? r???iv?? ?n ????t (???h ?f $300) but it mu?t also r?m?v? $650 ?f asset am ounts from it? ????unting r???rd?. Th? r??ult i? a L??? ?n S?l? of C?m?ut?r ?f $350. Th? $300 ??lling price will not be included in th? companys ??l?? or revenues.IMPORTANCE OF GOOD ACCOUNTING IN ANY BUSINESSWhen it comes to k???ing g??d r???rd?, w? ?ll ???m t? ??kn?wl?dg? that thing? ??uld b? done b?tt?r. A? a bu?in??? ?wn?r ?r ??u tr?ing t? ?t?rt a new bu?in???, you ?h?uld kn?w th?t it i? v?r? important to be ?rg?niz?d.It’? n??rl? impossible to run a successful business if you are constantly h?ving t? ???r?h f?r ????rw?rk ?nd im??rt?nt fil??. Keeping g??d r???rd? ??n ??m?tim?? b? diffi?ult, but it’? definitely w?rth th? ?ff?rtAv?il?bilit? ?f accounting in ?n? business tr?n???ti?n? ignit?? th? business t? run with efficiency, effectiveness and ???ur??? m?nn?r ?n all the ??tiviti?? und?rt?k?n. This leads t? more ?r?du?ti?n? ?in?? ??u will m?k? th? right d??i?i?n ?nd ?r???r ?l?nning due t? the g??d fl?w of tr?n???ti?n? in a bu?in???.H?r? ?r? a few reasons wh? it’? so im??rt?ntH elps in Budget Pl?nningBudgeting i? a ??r? f??t?r in every bu?in???. Planning budgets h?l? business to m?k? ?tr?t?gi??, ??v? money and noticing ?n? ?x??nditur? ?x???ding th? budg?t?d ?m?unt.To m?k? a budg?t you n??d v?ri?u? ?r?vi?u? r???rd?. In ?rd?r for these documents t? be ?v?il?bl?, th?? mu?t b? very w?ll maintained through accounting ?in?? they are the b??i? ?f ?l?nning ?nd making budgets.Easy Bu?in??? M?n?g?m?nt and Pr???r D??i?i?n M?kingN? ?n? kn?w? your bu?in??? b?tt?r th?n ??u d?, but r?li?bl? inf?rm?ti?n can ?nl? b? extracted from the r???rd? ??u keep.G??d r???rd? ?ll?w ??u to identify all ?f ??ur assets, ?x??n???, income, ?nd liabilities. Thi? lets ??u see the ?tr?ngth? and weaknesses ?f your bu?in???, whi?h will ?n?bl? you to make better financial decisions. A??ur?t? ????unt? giv? r??l-tim? d?t? f?r b?tt?r reporting and forecasting. G??l? ?nd ?bj??tiv?? th?t ?r? ?r??t?d with ???ur?t? inf?rm?ti?n ?r? m?r? easily m???ur?bl?.If you d?n’t h?v? good r???rd?, it’? mu?h h?r d?r to make g??d d??i?i?n?.H?l?? to stay ?rg?niz?d wh?n d??ling with ?u?t?m?r? ?nd ?u??li?r?All ?r?du?ing inv?i???, quotations ?nd ??tim?t?? ?r?m?tl? ?r? vit?l. An ??rl? ??tim?t? ??n b? th? difference between winning ?nd l??ing a j?b. Similarly d? n?t r?l? on supplier’s ?t?t?m?nt?. Y?u need t? kn?w before they t?ll you h?w mu?h you ?w?.Makes it easy to prepare financial accountsH?v? you ?v?r w?nd?r?d whether ??u ?r? m?king ?r l??ing money? Financial ????unt? do th?t for ??u. Y?u w?nt t? kn?w h?w ??ur business is performing. Al?? ??u ??n compare ?n? fin?n?i?l ????unt with another over a period ?f tim?, m??b? this ???r with th? ?r?vi?u? ???r.E??? in finding important inf?rm?ti?n and documentsOften tim?? you might h?v? a ?u?t?m?r or a supplier di??uting ??ur inv?i??, b? being ?rg?niz?d you ??n quickly ?nd ???il? find information r?g?rding th? original order ?nd th? g??d? ?nd work supplied.Bank loan ?r overdraft can be ???????d ???il?Yes, banks lik? it wh?n you seek ?n ?v?rdr?ft f?r t he right r????n ?nd ?t th? right tim?. D?n’t w?it until ??u need ?n? to ??k for it.In ?rd?r to g?t ?n? loan fr?m the fin?n?i?l institution, you mu?t be ?bl? to ?r???nt ??ur financial status in ?????t?bl? order. Getting these loans ?h?uldnt be h?rd; all you need t? h?v? i? a ?r???r accounting ???t?m so ?? to present v?ri?u? books ?f r???rd? such ?? profits recorded, ????t? ?nd li?biliti??, taxes ??id among others.Financial in?tituti?n? will ??rutiniz? th?m ??r?full? before landing to a d??i?i?n ?f ?w?rding l??n.Tax ???m?nt? and ?th?r li?biliti?? ?r? settled ?n tim?T?x ?l?nning i? for everybody. S?t m?n?? aside when ??u h?v? th? ???h. Or make an ?rr?ng?m?nt with you tax agency in g??d time. P?n?lti?? ?r? h?r? t? stay!!! But w? ?r? here to ?v?id them. B? the tim? a d??dlin? ??m?? ?v?r?thing will b? filed ?nd in g??d order.T?x ???iti?n ??n b? accurately ?h??k?dY?ur tax agencies ?r? run by humans, ?? ??m?tim?? they m?k? mistakes. H?ving a g??d ????unting r???rd ??n help ??u ?h??k the ? ??ur??? ?f ??ur t?x ???iti?n, ?nd benefits attached t? it.H?l?? t? r?du?? ??ur ????unt?nt’? f??? and save th?m tim?It will ?lw??? h?l? by giving ??u ?xtr? v?lu? f?r ??ur m?n??. But if r???rd? are r??ll? untidy eventually thi? will ???t ??u m?r?. If your r???rd? ?r? in ?rd?r, ??ur ????unt?nt won’t have to d? as mu?h work ?r??ting ?u?rt?rl? ?r yearly financial r???rt?.Y?u will also b?n?fit from ?ui?k t?x ?r???r?ti?n when financial d?t? i? ?ffi?i?ntl? ?rg?niz?d.Makes ??u filling your t?x r?turn ???i?r ?nd ??n ??v? ??u t?xHave ??u ?v?r h?d a ??ll fr?m your ????unt?nt w?nting t? kn?w about a VAT Return ?r some other it?m of expenditure? M??b? h? needs t? m?k? a ?l?im to th? tax ?g?n?? f?r T?x Relief. B? b?ing ?rg?niz?d ??u ?r? ?ur? t? in?lud? ?v?r?thing ??u ?r? entitled t? in ?n? ?l?im ?r r?turn you m?k? t? ??ur t??k ?g?n??.Will ?u???rt ??ur claims t? ??m? t?x r?li?f? ?r ???it?l allowancesWhat are capital ?ll?w?n???? Th?? ?r? provisions th?t ??n save you a l?t ?f t?x wh?n you ?ur?h?? ? ??ui?m?nt or similar ????t?. D?n’t mi?? out ?n th? opportunity ju?t b???u?? you h?v? l??t th? ????rw?rk.You ?r? ?b??ing l?wG??d record k???ing i? a l?g?l r??uir?m?nt under the rul?? of assessment. So, b? b?ing ?rg?niz?d n?t only you h?v? all ?f the ?b?v? b?n?fit?, but ??u ?t?? within the l?w. C?m?l?ing with ??ur tax agencys r??uir?m?nt? i? in f??t a very important r????n wh? ??u ?h?uld keep g??d r???rd?.Helps T? K??? Y?ur Inv??t?r? Inf?rm?dFinancial statements ?nd accounts ?r? used t? r??r???nt th? organization t? th? ?t?k?h?ld?r? ?u?h as d?bt?r?, ?r?dit?r?, government, ?nd investors, customers ?nd ?m?l?????. Many inv??t?r? will run ?w?? from ??ur organization if you lack fin?n?i?l records ?nd ????unt? to ?r???nt? ?? ?? th?? can kn?w th? bu?in??? progress.

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Oppression and Spiritual Deterioration in William Blakes...

Oppression and Spiritual Deterioration in William Blakes Poem London London I wander thro each charterd street, 1 Near where the charterd Thames does flow, 2 And mark in every face I meet, 3 Marks of weakness, marks of woe. 4 In every cry of every Man, 5 In every Infants cry of fear, 6 In every voice, in every ban, 7 The mind-forgd manacles I hear: 8 How the Chimney-sweepers cry 9 Every blackning Church appalls, 10 And the hapless Soldiers sigh, 11 Runs the blood down Palace walls. 12 But most thro midnight streets I hear 13 How the youthful Harlots curse 14 Blasts the new-born Infants tear, 15 And blights with plagues the Marriage hearse. 16†¦show more content†¦The groups (Church, Palace, Husbands) are chastised by Blake for their contractual interest in others, but lack of responsible concern. In lines three and four, the author begins to point out the visual evidences of societys spiritual malaise. Blake uses the word mark several times to show the reader the problems he sees have outward signs--marks of weakness, marks of woe. In stanza two, Blake leaves the visible evidence for the audible evidence, and we begin to hear the groans of a fallen world. Man and infant cry--one in experience, one in innocence--yet, both in a fallen world, both raising a pained voice. From line three on, the poem is filled with mournful, weary, destructive sounds--the pounding out of the mind-forgd manacles; the sad weep! weep! of the chimney-sweeper (Blake 33); the dying soldiers sigh; the harlots explosive, withering curse. All of these sounds contribute to the picture of society reeling in the deadly stages of metastasizing cancer. Repetition is at its most concentrated use in stanza two where the word every is used five times (seven times overall in the poem). Blake certainly wants the reader to know that the signs of oppression and slavery are everywhere and on every face-- no one is exempt. In line seven, Blake again skillfully uses a word with multiple meanings. Ban can be a curse, condemnation, marriage proclamation, or young French soldier. As a

Language Arts Lesson Plan free essay sample

Produce clear and coherent writing in which the development, organization, and SST Wyle are appropriate to task, purpose, and audience. Objective (Explicit): Students will demonstrate writing clearly and coherently by developing a friendly or formal letter. Sub-objectives, SWABS (Sequenced from basic to complex): Students will learn parts of a friendly/formal letter and what the difference Is Students will learn the definitions of parts of a friendly/formal letter. Students will learn how to format a friendly/format letter. Students will be able to establish and maintain a letter style. Students will be expected to write a friendly letter to someone to tell of their explorer experience. Students will be expected to write a formal letter to the monarchs to tell them about their explorer experience. Evidence of Mastery (Measurable): Assess Students while they are writing their letters. A completed letter writing checklist. A completed friendly letter or formal letter on a grocery bag. We will write a custom essay sample on Language Arts Lesson Plan or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Key vocabulary: Explorer, Christopher Columbus, expedition, heading (if required, date, salutation or retreating, body of letter, closing, postscript (P. S. ), signature Materials: Sample friendly letter, sample formal letter, letter template, pencils, paper bags, Christopher Columbus Brainpower, Dear Teen Me book By E. Kristin Anderson. Opening (state objectives, connect to previous learning, and make relevant to real life) Ask Students if they have ever written a letter? Who they wrote to? Did they look different? Explain to Students that letters take many forms and serve a variety of purpose. Do you think a letter to your parents would look the same as if you were to write a letter o the President? Explain how letters can tell others about us (how we are doing, what we are doing), request things from others (asking the President to think about passing a bill), and why? Depending on the letters purpose you will decide the format. Today we are going to focus on friendly and formal letters. Instructional Input Teacher Will: Ask Students if they have ever written a letter? If so what kind? Did they look different? Explain to Students that letters take many forms and serve a variety of purpose. Do you think a letter to your parents would look the same as If you were to write a letter to the President? Explain how letters can tell others about us (how we are doing, what we are doing), request things from others (asking the President to format. Today we are going Just focus on friendly and formal. Preview and read a letter from Dear Teen Me book. (Friendly letter example), as well as preview and read formal letter examples. Student Will: Engage in introduction and questions. Preview and listen to the letter from Dear Teen Me book as well as preview and read formal letter examples. Co-Teaching Strategy/Differentiation Have sample letter handouts from the book. Guided Practice Show Brainpower video on Christopher Columbus, after video create a T-Chart on one side label it To Mom and on the other side To Queen and King, call on volunteers to create a greeting appropriate for mom and ask for another volunteer to create a greeting appropriate for Queen and King, continue until the signature part of the letter. While completing the T-Chart ask student if they notice the differences? Explain to Students that they are going to write a letter as if they are in Columbus time; show Students grocery paper bags (pre-cut to standard letter size). Explain that completed letters will be done on the grocery bags. Student Will: Watch video on Christopher Columbus, take Brainpower Quiz about Columbus, Think- Pair-Share about letter ideas and choice, engage and comment on letter T-Chart. Students have letter templates. Students can have handouts of written sample letters. Give Students letter writing checklist. Parts of a letter definition sheet. Independent Practice Direct Students to the T-Chart labels created prior to the video. Explain that they can either write a letter home To mom about their expedition experience or a letter To Queen and King telling them about their expedition. Assess Students as they are developing their letters. Make any suggestions and answer questions about letters. Student Will: Choose a letter based off of T-Chart, develop a letter that once complete will be put Students use letter templates to form their letters. Give Students letter writing checklist and parts of a letter definition sheet. He date. Greeting/Salutation the word Dear and using the persons given name or relationship, or it may be informal if appropriate. Body This is the main text, which includes the message written. The tone is friendly and often includes news and invitations. This short expression is always a few words on a single line. It ends in a comma. Signature Line There is a typed or printed name added here. Postscript If your letter contains a postscript, begin it with P. S. and end it with your initials.

A Glossary of Weather Words for German Learners

A Glossary of Weather Words for German Learners Whether you plan to travel to Germany or simply want to better understand the language, learning the German words for weather conditions can be helpful. Discussing the weather is a way to make small talk with strangers. Learning German weather words can also help planning your travels easier. Youll know to avoid rainy days and other bad weather conditions.   This English-German glossary of weather terms can get you started. Once youve reviewed the terms, consider making flashcards featuring the words (and their English counterparts) to better retain them.   A air  e Luft air pressure  r LuftdruckNote:  In Europe and most of the world outside the U.S., barometric pressure is measured in hectopascals (hPa), formerly millibars, not in inches of mercury. In the International System (SI) of measurements, the unit of pressure is the Pascal, named after Blaise Pascal (1623-1662), the French scientist and philosopher who made important discoveries about air pressure. Normal air pressure at  sea level  (MSL, NN) is 1013.25 hPa or 29.92 inches of mercury. To convert between inches of mercury and hectopascals/millibars, one millibar (hPa) is equal to 0.02953 inches of mercury. aloft  hoch droben anemometer  r Windmesser atmosphere  e Atmosphre aurora borealis  s Nordlicht, (nà ¶rdliches)  Polarlicht autumn, fall  r Herbst B balmy  sanft,  lindbalmy breezes  sanfte Brisen,  linde Là ¼fte barometer  r Barometer barometric pressure  r Luftdruck black ice  s Glatteis breeze  e Brise  (-n) breezy  windig,  luftig bright  heiter C ceiling  e Wolkenhà ¶he Celsius   changeable, variable  vernderlich,  wechselhaft chilly  kà ¼hl,  frostigI feel chilly.  Mir ist kà ¼hl. chinook wind  r Fà ¶hn  (-e) der Fà ¶hn:  This warm, dry, alpine wind issimilar to a chinook wind. The wordFà ¶hn  can also refer to an electricblow-dryer for hair.More wind: See  tradewind/r Passatand  sirocco/r Scirocco. clear  heiter,  klar,  wolkenlos climatology  e Klimatologie cloud  e Wolke  (-n)cumulus cloud  e Kumuluswolke cloudburst  r Platzregen  (-)sudden downpour  r Platzregen cloudy  bewà ¶lkt,  wolkig cold  adj.  kaltvery cold  sehr kaltcold, coldness  n.  e Klte cool(er)  kà ¼hl  (-er)somewhat cooler  etwas kà ¼hler cumulonimbus (cloud)  r Kumulonimbus cumulus (cloud)  r Kumulus cyclone  r Zyklon  (-en) D damp  feucht  (-n) degree  r Grad10 degrees Celsius  10 Grad Celsius  (50F) dew point  r Taupunkt  (-e) downpour  r Platzregen  (-)cloudburst  r Platzregen drizzle  n.  r Nieselregen,  r Sprà ¼hregendrizzle  v.  nieseln  (-se) drizzly  Niesel-drizzly weather  s Nieselwetter drought  e Dà ¼rre,  e Dà ¼rrekatastrophe  (-n) dry  adj.  trocken dryness  e Trockenheit dry spell  e Trockenperiode dull, gloomy  dà ¼ster,  trà ¼b dust  r Staub dust devil  kleiner Wirbelsturm  (-stà ¼rme) dusty  staubig E east  r Ost(en)in the east  im Osten easterly  adj.  Ost-,  Ãƒ ¶stlichan easterly wind  ein Ostwind easterly  n.  r Ostwindeasterlies  die Ostwinde eye  n.  s Auge  (-n)eye of the hurricane  s Auge des Orkans F Fahrenheit   fair  adj.  heiter,  schà ¶n fall, autumn  r Herbst flood  n.  e Flut,  s Hochwasser,  e ÃÅ"berschwemmungflood  v.  Ãƒ ¼berschwemmen flooding  e ÃÅ"berschwemmung fog  r Nebel foggy  neblig,  nebelig forecast  n.  e Voraussage  (-n),  e Vorhersage  (-n),  e Prognose  (-n)a short-range forecast  eine Kurzfristvorhersage forecast  v.  voraussagen,  vorhersagen forecaster  r Meteorloge  (-n),  e Meteorlogin  (-nen) freeze  v.  frieren freezing  unter null freezing point  r Gefrierpunkt freezing rain  r gefrorene Regen,  r Graupel  (sleet) fresh  frisch front  r Frontcold front  e Kaltfront frost (hoarfrost), rime  r Reif,  r Raureif,  r Frost frosty  frostigcovered with frost  von Raureif bedeckt G gale  r Sturm  (wind)gale force winds  orkanartige Windegale warnings  e Sturmwarnung gloomy, dull  dà ¼ster,  trà ¼b gradual(ly)  allmhlich greenhouse effect  r Treibhausekkekt gust, squall  e Bà ¶e  (-n)gusts up to 40 mph  Bà ¶en bis zu 60 h/km  (Stundenkilometer) H hail  n.  r Hagel,  r Graupel  (soft hail)hail  v.  hageln,  graupelnIts hailing.  Es hagelt.hail damage  r Hagelschadenhailstone  r Hagelkorn  (-kà ¶rner)hailstorm  r Hagelsturm  (-stà ¼rme) halo (around moon/sun)  r Halo,  r Hof haze  n.  r Dunsthazy  dunstig hectopascal (hPa)  s Hektopascal  (-)Unit of measure for barometric pressure. See note under  air pressure  above and the Wetterlexikon. high (pressure)  s Hoch,  r Hochdruckbarometric pressure over 1015 hPa  Luftdruck von mehr als 1015 hPa high (temperature)  e Hà ¶chsttemperatur  (-en)daytime highs  die Tagestemperaturen hot  heiß humid  feucht,  schwà ¼l  (muggy) humidity  e Luftfeuchte,  e Luftfeuchtigkeit hurricane  r Hurrikan  (-e),  r Orkan  (-e) I ice  n.  s Eisblack ice  s Glatteis ice-cold  adj.  eiskalt icy  adj.  eisig,  frostig inversion  e Inversion,  e Temperaturumkehr isobar  e Isobare J jet stream  der Jetstream K kilobar (kb)   s Kilobar  (metric unit of pressure) knot   r Knoten  (wind speed) L lingering  adj.  Ã‚  zurà ¼ckbleibend lightning   r Blitz  Ã‚   Theres lightning.  Es blitzt. low (pressure)   s Tief,  r Tiefdruck  Ã‚   barometric pressure under 1015 hPa  Luftdruck von weniger als 1015 hPa low-temperature  e Tiefsttemperatur  (-en) M mercury   s Quecksilber meteorologist   r Meteorloge,  e Meteorlogin meteorology   e Meteorlogie,  e Wetterkunde mild   mild,  leicht,  sanft millibar   s Millibar milliliter   r Milliliter millimeter   r Millimetter  (precipitation)  Ã‚   Berlin: Niederschlagsmengen - die Jahressumme betrgt 590 mm. (Berlin: Precipitation - the annual total amounts to 590 mm.) In Hamburg fallen im Jahresdurchschnitt 715 mm Niederschlag. (About 715 mm of average annual precipitation falls in Hamburg.) - 100 mm 3.97 in. monsoon   r Monsun  Ã‚   monsoon rains   r Monsunregen moon   r Mond N nice   schà ¶n north   r Nord(en)  Ã‚   in the north   im Norden  Ã‚   northerly   Nord-,  nà ¶rdlich  Ã‚   northerly wind   r Nordwind O occasional (showers, etc.)   gelegentlich,  ab und zu oppressive (heat)   drà ¼ckend,  schwà ¼l ozone   s Ozon  Ã‚   ozone layer   e Ozonschicht P parched (land)   verdorrt,  ausgetrocknet partly cloudy   teilweise bewà ¶lkt,  wolkig patchy fog   stellenweise Nebel permafrost   r Dauerfrostboden pour  v.  Ã‚  giessen,  schà ¼tten  Ã‚   downpour   r Platzregen  (-)  Ã‚   Its pouring down rain.  Es regnet in Strà ¶men. precipitation   r Niederschlag  Ã‚   20 inches of precipitation a year   508 mm Niederschlag pro Jahr probability   e Wahrscheinlichkeit  (-en)  Ã‚   probability of rain  e Niederschlagswahrscheinlichkeit prognosis, forecast   e Voraussage  (-n),  e Vorhersage  (-n),  e Prognose  (-n) R radar   s Radar radar image   s Radarbild radiation   e Strahlung radiant energy   e Strahlungsenergie rain  n.  Ã‚  r Regenrain  v.  Ã‚  regnen  Ã‚   Its raining cats and dogs.  Es regnet in Strà ¶men. rainbow   r Regenbogen raindrop   r Regentropfen rainfall   r Niederschlag rain gauge   r Regenmesser  (measured in millimeters) rainy   regnerisch rainy season   e Regenzeit S satellite view   s Satellitenbild  (-er) scorching  adj.  Ã‚  sehr heiß sea level  s Normalnull  (NN),  r Meeresspiegel  Ã‚   above sea level  Ãƒ ¼ber dem Meeresspiegel,  Ãƒ ¼ber NN severe (winds, storms)   rau,  schwer,  stark sheet lightning   s Wetterleuchten  Ã‚   lightning  r Blitz shine   scheinen shower   r Schauer  (-) showery   regnerisch sirocco   r Scirocco/r Schirokko  (a warm, gusty Mediterranean wind) sky   r Himmel sleet  r Graupel smog   r Smog snow   r Schnee snowfall   r Schneefall snowflake   e Scgneeflocke  (-n) snowy   verschneit sprinkle   nieseln squall, gust   Ã‚  e Bà ¶e  (-n),  r Schwall sticky (humid)   schwà ¼l storm   s Unwetterstorm   r Sturm  (high winds) stormy   stà ¼rmisch sun   e Sonne sunny   sonnig sunshine   r Sonnenschein T terrible  adj.  Ã‚  furchtbar  Ã‚   terrible weather   furchtbares Wetter thunder  n.  Ã‚  r Donner thunderstorm   s Gewitter tide(s)   e Gezeiten  pl. tornado   r Wirbelsturm,  r Tornado trade wind   r Passat travel weather, travel forecast   s Reisewetter trough (low pressure)   r Trog,  pl.  Trà ¶ge typhoon   r Taifun U UV index   r UV-Index V variable (winds light and variable)   wechselhaft visibility   e Sichtweite W warm   warm weather   s Wetter,  e Wetterlageweather balloon   r Wetterballon  (-e)weather forecast/report   r Wetterbericht  (-e)weather map   e Wetterkarte  (-n)weather vane   e Wetterfahne  (-n),  r Wetterhahn wet   nass wind   r Wind windchill temperature   e Windchill-Temperatur wind current   e Luftstrà ¶mung  (-en) windy   windig

Utility and Marginality

Utility and Marginality Introduction The classical economist, Adam Smith, presented the diamond-water paradox theory in academic circles. Concisely, the diamond-water paradox theory refers to the outright contradiction that, despite water being more useful for human survival than diamonds, the latter is highly priced in the market.Advertising We will write a custom essay sample on Utility and Marginality specifically for you for only $16.05 $11/page Learn More Blaug (1962) observes that, Adam Smith had presented this theory based on value, which in this context had two meanings: value in use and value in exchange. Water has a higher value in use since it is more essential for human survival than diamonds (p.17). However, since water is readily available in almost all human habitats, it has lower/little value in exchange. On the other hand, diamond is very scarce; therefore, most people would be willing to give more money in its exchange than water, making it a very expensive commod ity. Adam Smith’s presentation of the theory later came under criticism because the comparison being between heterogeneous commodities could have been explained better by the concept of marginal utility, which he had ignored. Wage Determination in Labor Markets Marginality is a term used for reference to a commodity pricing process that is neither based on the usefulness (total Utility) nor the amount of labor expended for production, but rather on its marginal utility. Marginal utility can be explained by assuming a rational consumer will consume commodities A and B in such a combination as to derive maximum utility. Further, consumption of any additional unit by the consumer marginal utility derived would be smaller. This phenomenon (reducing marginal utility) is known as diminishing marginal utility. Since water is readily available, its average consumption per person is relatively high, hence results in low marginal utility. Diamond, on the other hand, is scarce; therefor e, the average consumption of diamond per person is very low and resulting to a high marginal utility. Due to its high marginality, many people are willing to pay a higher price for diamonds than for water. A further scenario that has greatly drawn attention is the paradox of value in the fields of sport and that of noble professions such as teaching. Teachers, in any part of the world, receive very low salaries for their highly esteemed service to the society.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More On the contrary, sportsmen draw fat paychecks for mere entertainment, a service that society would comfortably live in its absence. The question, however that arises is as to whether this pricing gaps between the two commodities is justifiable. Ensuing is a discussion on the two professions and the factors that lead to such a lift in the market pricing. Several factors determi ne the wage levels in the labor market. Atchison, Belcher, and Thomsen classified the factors that influence wages in the market into four categories: â€Å"economic, institutional, behavioral, and equity considerations† (2000, p.50). Economic factors refer to the general market forces of supply and demand. Economic factors would perhaps offer a quick explanation as to why a teacher would get a much lower pay than a professional athlete; the teaching industry has more labor supply than the athletics industry therefore the athlete can easily bargain a higher salary than that a teacher. In addition, when one considers the institutional ability and willingness to pay, again it becomes evident that the athletics profession would pay highly since it brings in high revenues as compared to the teaching profession. For instance, the typical sources of revenue for the athletics sport would include ticket sales, commission from food sales, advertisements, sale of broadcasting rights, a nd sale of branded merchandise. The overall revenue collected is usually a huge amount and given the low numbers of athletes then the paycheck is a huge sum of money. On the other hand, the number of teachers is very big and the source of revenues is usually limited to payments from students as well as the budgetary allocations by the government. Given the limited revenues, the teacher has no option but to accept a lower pay than an athlete does. Behavioral factors for wage determination that include competition in the industry play a key role in wage determination. Whereas competition is not a key consideration for a teacher, competition is a key determinant for an athlete, which then means that the teaching discipline would be more congested than the athletics’. Lastly, the principles of equity as a factor of wage determination, dictates that the revenues available be disseminated equitably among the players, which leaves the teacher with a lower average pay than the athlet e because of low revenues.Advertising We will write a custom essay sample on Utility and Marginality specifically for you for only $16.05 $11/page Learn More The Diamond-Water Paradox and athletes’ salaries Paradox of value theory as stated above refers to a scenario where a commodity that is seen to as essential to human life is lowly priced, whereas a commodity of little value to human life is highly priced. Teaching is a service that is very important to society as a teacher is the porter who molds the pupil’s future. On the other hand, a sportsman at best would offer just entertainment to society. Despite the great role a teacher plays in shaping the society’s future, the teacher earns significantly lower pay than a sportsperson. As elucidated above, the major explanation for the huge gap in pricing of the two commodities is neither the labor input nor total utility but marginal utility. Whereas a teacher would reach to a very few s tudents (low marginality) sportsman on the other hand, would reach an enormous number of his fans (high Marginality). Athletes’ Salaries and Pricing of sporting events Questions arise as to the connection between the huge salaries for athletics and the pricing of sporting events. Landsburg (2000) stated that â€Å"it’s not his salary that raises the ticket but his ability to raise ticket prices.† An athlete commands a large base of fans that in most cases is willing to reward his/her rare abilities and skills by buying the ticket. In addition, the purchase of the highly priced ticket for a sporting event is purely the consumer’s choice and no one can take away such discretion (Murray, 2002, p.26). Another reason that influences the pricing is market supply and demand forces; given the high demand and limited supply of the sporting event, naturally the prices adjust to bring market operations to a state of equilibrium. The sporting profession has continued to reward its players attractively over the years. In baseball, for example, currently the highly paid player is Alex Rodriguez of New York who earns an average pay of $33 million per year. Therefore, the high salaries of athletes do not raise prices of the sporting events; fans are willing to pay the high prices to enjoy what athletes have to offer and this has in effect increased players’ salaries.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Conclusion The Diamond-water Paradox theory puts forth the generalization and a solid pricing strategy based on marginality and utility. It posits that it is not the total utility (usefulness of diamonds or water) that matters, but the marginal utility (usefulness of each unit of Diamond or Water). In my personal view, the hiring practice of sportsmen should not be regulated since the field has natural regulatory forces that precipitate the best sports teams of the time. Therefore, regulations are not necessary. References Atchison, T., Belcher, D., Thomsen, D. (2000). Wage level And Its Determinants. New Jersey: Prentice Hall. Print. Blaug, M. (1962). Economic Theory in Retrospect. Cambridge University Press. Print. Landsburg, S. (2000). At $10 a fan, That’s $17 million. The New York Times. Retrieved from web. Murray, C. (2002, September 6). Scoring the Big Money: Do athletes deserve so many Millions? Here is how you might be responsible for Jete’s paycheck. New York Times Upfront, 42, pp.26.

Correctional Challenges Essay Example | Topics and Well Written Essays - 500 words

Correctional Challenges - Essay Example A reduced workforce means that the remaining employees will have longer shifts with more work, which may lead to complaints and disagreements. Another challenge is that the correctional manager is forced to downsize the number of inmate programs at the facility. It becomes hard to decide which programs are to be downsized or eliminated, considering that most of these programs are very essential for the wellbeing of the inmates and the correctional facility. Vera Institute of Justice (2010) gives the example of the Colorado correctional facility which did away with a military-style boot camp with a 100 bed capacity, in which young offenders who were convicted of non-violent crimes. In some extreme cases, correctional managers are forced to close down some facilities, especially if the number of inmates reduces significantly (Vera Institute of Justice, 2009). The provision of healthcare to inmates is also affected since the government is unable to continually provide pharmaceuticals in correctional facilities. According to Vera Institute of Justice (2009), during the 2007 recession, some states reduced healthcare services towards correctional facilities meaning that the managers of these facilities needed to become innovative and find ways of purchasing drugs at a lower cost. As Gladwin& McConnell (2014) write, during periods of intense fiscal pressure, correctional managers are required to address challenges such as supervising inmates who are poorly organized and overcrowded, and maintaining order. According to Gladwin & McConnell (2014), federal facilities are forced to come up with ways of increasing productivity as a cost-reduction measure. Most of these cost-cutting measures require the involvement of the human resources department. Ideally, one of the ways in which the human resource department can be involved in cost-cutting and increased productivity is by reducing the workforce and digitalizing most processes. For

Drug Testing Network INC Research Paper Example | Topics and Well Written Essays - 2000 words

Drug Testing Network INC - Research Paper Example The experience that any user has on Drug Testing Network INC website is not fascinating as compared the competitors’ websites. Experience on the website is very important since it captures the interest of the website user who is aimed to get information. Drug Testing Network INC should gear towards making sure that its website is pretty with rich content. The company should ensure that there is an exceptional online experience for every person visiting and revisiting the website. The website should have an appealing effect on the senses as well as arousing a profound desire that is linked with the brand through enveloping each visitor on the website. Therefore, it is very important for Drug Testing Network INC to make sure that the website is appealing enough to influence positive influence of any website visitor. Building an online experience can be easy and challenging depending on the approach that the company desires to choose. First, it will be important for Drug Testing Network INC to ensure that the website has features that are flashier than the competitors. The website can be designed in such a way that it incorporates animations, captivating sound effects, videos on the website, increase microsite and content on the website. All these effects should not be made in such a way that they cloud the content of the information. Drug Testing Network INC should consider a reputable web agency and other interactive media companies to give them e-business advice.

Providing Fresh Water To Arid Regions Environmental Sciences Essay

Providing Fresh Water To Arid Regions Environmental Sciences Essay From 1950-2000, there was a huge rise in the demand of the water (Smallwood, 2010). The reason for this massive increase in demand can be due to the massive increase in the worlds population towards the later years of the century. Between the years 1940 to 1960 worlds population was roughly around 2500 millions of people (U.N, 2004). This number increased to 6000 millions of people in year 2000 according to United Nations projections in 2004 (ibid). In order fulfil this huge demand of water different countries in the world started using large scale water management techniques. These techniques were very useful at the beginning however these large scale water management techniques are now considered to be in decline (Smallwood, 2010). The focus is now on the small scale water management techniques, however these small scale techniques such as traditional techniques are sometimes not considered to be sufficient enough (ibid). The arid and semi arid regions are those parts of the where there is very little or no rainfall. These areas are largely in central and south eastern parts of Asia, Africa and some parts of America. Pakistan is a developing country in south eastern region of Asia. Pakistan is a semi arid country with the problem of water management in the country. Therefore as an example of semi arid region this report will focus on the feasibility techniques for managing fresh water in Pakistan. Furthermore, this report will look at the dams as large scale water management technique and water desalination and use of ground water as small scale water management techniques. Pakistan 2.1 Background of water management through the use of large dams in Pakistan As a developing country Pakistans economy is mainly dependent on agriculture. Nearly one quarter of Pakistans GDP is contributed by agriculture sector (Ali, 2004). In order for agricultural sector to flourish Pakistan needs to manage water very carefully. A great amount of water for irrigation comes from 5 main rivers of Pakistan (Ali, 2004). These rivers are Indus, Ravi, Jhelum, Sutlej and river Chenab (ibid). Canal water is generated from these five rivers (ibid). This canal system is the largest canal system in the world (ibid). In addition to this there are 2 main dams build in order to manage water more properly. These dams are Mangla and Tarbela dams. Among these dams there are many other small dams build in order manage water for agriculture and electricity generation purposes. The researchers have however argued that these dams are not sufficient enough for Pakistans power and agriculture needs and there is a need to build more dams in order to manage water more sufficiently. 2.2 Current situation Dams can provide cheap electricity and dams can also help in scenarios of natural disaster. Pakistan is currently facing an electricity shortfall of 3000 to 6000 megawatts (Khan.2010). Furthermore recent floods in Pakistan have destroyed thousands of villages and hundreds of cities. According to United Nations floods in July 2010 has affected more than 20 million people in Pakistan. These floods have not only affected the people but floods have also destroyed the crops, which were the main source of income for the people in Pakistan. The arguments have again taken a rise that a controversial KalaBagh dam should be built and if that dam would have been there this flood would not have affected as much it has affected now. The KalaBagh dam is the largest proposed dam to be built in the northern areas of Pakistan. However due to being controversial the work on this has not been started. 2.3 Kalabagh dam, a controversial proposed large dam Kalabagh Dam Project proposed to be located near Islamabad on Indus River (Alvi et.al.N.D). The proposed dam is a multi-purpose project, it would have a live storage capacity of 6.1 million acre feet (ibid).it will fill the capacity loss in reservoirs, it would make contribute very much to irrigation supplies not only for new projects but provide additional water which was agreed by the provinces under Water Apportionment Accord (WAA) of 1991 (ibid). Furthermore, it would add a large amount of cheap hydropower to the National Grid through its 2400 MW (Ultimate 3600 MW) installed power (ibid). This can solve the energy crises of Pakistan and the electricity shortfall can be finished. However this project is opposed by three provinces of Pakistan. Other than Punjab, Sindh, Baluchistan and Khyber Pakhtunkhuwa all are against the project of Kalabagh dam. According to the Sindhi point of view Kalabagh dam would turn sindh into desert (Alvi et.al.N.D). There would be no additional water to fill Kalabagh reservoir (ibid). However recent floods in Pakistan prove that there are enough surpluses of water. Sea water intrusion in Indus estuary would accentuate (ibid). Building of Kala bagh dam will destroy the mangrove forests, which are already threatened (ibid). KalaBagh dam would affect the fish production and water supplies in the southern areas of Pakistan (ibid). It is feared that historic flooding of Peshawar Valley including Nowshera town would be aggravated in the event of recurrence of 1929 record flood (Alvi et.al.N.D). Drainages of surrounding area of Mardan, Pabbi and Swabi plains would be adversely affected by the reservoir thus creating water logging and salinity (ibid). Operation of Mardan SCARP would be adversely affected (ibid). Fertile land would be submerged (ibid). Large number of people would be displaced (ibid). The claims that are mentioned above are the fears of the provinces and it remains to be seen that these claims do really have any reality behind them.Other than the above controversial reasons the Kalabagh dam is a mega project. In other words the Kalabagh dam is considered to be in the large scale water management technique. As it is argued by the Smallwood (2010) that the world is generally moving from using the large scale water management techniques towards the small scale water management techniques. The reason for this is that large scale water management techniques have many disadvantages. When the water is stored on a large scale there is a high risk of water born diseases (Smallwood.2010). Large dams are the combine resources so it is difficult manage the water as everybody would require more water (ibid). In addition to this, large dams causes large amount of displacements of the people (Ibid). Water desalination and small dams used as small scale fresh water management by other arid or semi arid countries Due to the exploitation of natural sources of water, as the water demand has increased, there is a great stress on alternate sources of fresh water (Fritzman et.al, 2006). The sea water can be used to fulfil the demands of the water (ibid). The water is desalinated through thermal technology (ibid). Through this technology the salt is evaporated from the water to make it able for daily use (ibid). The Middle East areas of the world are the main user of the water desalination technology (ibid). These areas are arid and it has a great demand of fresh water (ibid). In order to fulfil the water demands the thermal water desalination technology is being used (ibid). The arid and semi arid regions of Europe are also using the water desalination technology (ibid). The greatest example is the Spain which has the largest water desalination capacity (ibid). This demand of the desalinated water will grow further with Middle East being the greatest user of this technology (ibid). This is due to the rapid increase in the population of Middle Eastern areas (ibid). The Asia will become the rapid growing market of water desalination as there is large increase in population and conventional water resources are becoming insufficient to fulfil the demand of the water (ibid). The water desalination can fulfil the water demands very easily however the cost of installing the water desalination plants are high. However as compared to large dams the cost of water desalination plant is low, meaning water desalination can provide water very cheaply. Through water desalination the water can only be provided to the areas which are near to the sea (Smallwood, 2010). In order to provide fresh water to the areas which are away from the sea and the areas are arid small scale dams can be built to fulfil the demand of the fresh water. A small scale or micro dam if it is designed properly can provide many benefits to the areas near the dam (Ersado, 2005). The micro dams can provide water for irrigation, water for cattle and might even provide water for fishing purposes (ibid). In the areas where there is scarcity of water, usually in developing countries the micro dams can provide water for domestic purposes (ibid). The micro dams are less expensive as compared to large dams and these dams are less controversial. These dams however have many side effects (Ersado, 2005). The standing water can be the source of malaria (ibid). Moreover the standing water provides a good environment for disease transmission (ibid). Conclusion As it argued by Smallwood (2010) that the world is now moving away from the large scale water management. The developed nations such as U.S.A have stressed upon small scale water management techniques (Smallwood, 2010). The arid areas such as Middle East is using water desalination method in order fulfil the demand of fresh water (Fritzman et.al, 2006). The developing countries can also use their costal line in order to fulfil the demand of fresh water. For example Pakistan has a long costal line starting from south of Sindh till the end of south of Baluchistan. This costal line can be used for water desalination and it can fulfil the demand of fresh water of the southern arid areas of Pakistan. As it already predicted by Fritzman et.al (2006) that the water desalination method would be the fastest growing method of providing fresh water, the developing nations such as Pakistan should consider this method and fulfil its water demands.