Thursday, August 27, 2020

Essay on Temptation in Sir Gawain and the Green Knight -- Sir Gawain G

Allurement in Sir Gawain and the Green Knightâ â In the sonnet Sir Gawain and the Green Knight, Gawain is a visitor at Hautdesert Castle. During his stay at the palace, three separate chases occur. These chases additionally equal enticements focused on Gawain by the spouse of the Lord of Hautdesert Castle. In each chase scene, a trait of the prey of that chase is represented with all due respect against the advances of the Lord's significant other. Â â â The primary allurement of Gawain is maybe the most hard for him to guard. This enticement relates with the chase scene including a deer, as far as the chase, the deer is pursued since it is a staple of the eating regimen, or it is something that fulfills an individual. In a similar way, the Lord's better half saw Gawain as craftsmanship creature that she was chasing. She was sought after him on the sole premise of her fleshly want. This, her first enticement, is absolutely sexual. She says Do with me as you will: that well satisfies Inc.,/For I Surrender expediently and sue for effortlessness Which, to my psyche, since I should, is a lot of the best Course (1215-1217-) She is seeing Gawain much as a tracker would see a deer. She has no enthusiasm for any sort of relationship, and she isn't broadly playing with him as she does in the following two enticements; she basically needs sex from him, straightforward. She is, it could be said, chasing Gawain; chasing in that she is seeking after Gawain for the sole motivation behind creation him her trophy. In the event that he falls prey to this allurement, at that point she has killed him. In his response to the woman, Gawain acts a lot of like a deer. He first attempts to completely disregard her, however this strategy was ineffective. At that point, he covertly stays away from her advances, not straightforwardly defying her, however unobtrusively making light of the size of her ... ...ce becomes possibly the most important factor here too; he acknowledges this band as a saucy endeavor to outsmart the Green Knight in their pending experience. In tolerating this band, however, Gawain has demonstrated his shortcoming, weakness. As a knight, Gawain should be ensured by God alone. By tolerating the scarf, Gawain has demonstrated that he has lost his confidence in God, since lie feels the band will make a superior showing in ensuring him than God would. While it might be his lone shortcoming, Gawain's weakness has done him no decent in going about as a fair, God-dreading knight. Â â â In these allurements, it is clear that Gawain was being tried. Knowing the last out happen to the story, it is conceivable to see that Bertilak and his better half arranged the chases and compulsions to agree with one another. Regardless of whether this is valid or not, Gawain has absolutely demonstrated his respect during his concise remain at Hautdesert Castle.

Saturday, August 22, 2020

Compare the two soliloquies of Act 2 scene 2 Essay

In these two generous talks, the character of Hamlet Junior is uncovered, and depicts a great deal about the made-accept character’s perspective. Shakespeare, who has demonstrated Hamlet to be deviant, one might say that he offers silly comments which no other character appears to see, yet in undeniable reality has a great deal of importance in them. Toward the start of the main speech, Hamlet’s self-loathing is uncovered and Shakespeare emphasis’s his segregation. He begins by saying, † Now I am alone† which is a blade utilization of language by Shakespeare, since it is a kind of play on words. One importance being that he is stating it actually and advising the crowd he is conversing with them, or he could in truth be alluding to his dear loved ones, attempting to state that he is separated from everyone else in the public eye and doesn’t have no one he can depend on, or trust. This is on the grounds that the main individuals throughout his life he figured he could trust have allowed him to down. Gertrude, Ophelia and above all Claudius sit on his rundown. Hamlet’s self-loathing is demonstrated when he says, â€Å"o what a†¦ slave am I! † He has a feeling that he has sold out his dad for not trusting him. Shakespeare shows the crowd that he has low confidence for not rendering his much guaranteed retribution to the soul of Hamlet Senior. This is on the grounds that he asks the ‘players’ to showcase the demise of his cherished dad, and hold on to see the response of Claudius. Hence he begins to scrutinize his commitment to his dad and proceeds to state, â€Å"Am I a defeatist? Now he has no self-conviction and has negative contemplations of himself. This is just because of him not making a move against Claudius. This self-loathing and negative considerations causes the character of Hamlet to appear to be despairing. Shakespeare shows Hamlet’s outrage towards himself, just as his indignation for the ruler exchanged onto himself. Hamlet proceeds to state, â€Å"who cancels me villain†¦ culls my beard†¦ I should take it† (lines 567-572). This is essentially the character saying that, he ought to acknowledge all the abuse tossed at him, since he merits it for being a â€Å"coward†. This causes the crowd to feel distress towards him and pity him. Shakespeare here has made Hamlet in about a couple of lines change from distress to outrage towards himself, in light of the fact that a short time later he proceeds to state â€Å"†¦ be that as it may, I am pigeon-liver’d†, which is an individual who is terrified, this shows how much resentment he has towards himself. He at that point goes onto taking the displeasure towards himself and turning it on his uncle. He alludes to Claudius as â€Å"remorseless deceptive lascivious kindless villain†. Here Shakespeare discharges Hamlet’s wrath and fury by utilizing curse words towards Claudius. This additionally shows Gertrude and Claudius’ marriage disappoints him, and is a route for him to move everything out into the open. Before he releases his anger, his psyche is choking as he has a lot to mind his own business. Since as he discharges the entirety of his anger in a split second he concocts an arrangement and he begins to think straight. Shakespeare makes Hamlet end his speech with two fantastic lines as they gathers together the entire discourse; â€Å"the plays the thing, wherein I’ll get the still, small voice of the King. † This clarifies his thought in such a case that the King’s blame shows he’ll have progressively verification, and is likewise a positive sign as he begins to get an increasingly steady perspective. Additionally the last two lines are rhyming couplets and this is a procedure utilized a ton by Shakespeare, as it is a kind of sign point for the on-screen characters and is utilized on long talks. The second speech Hamlet begins to scrutinize his reality. He again has a negative understanding of himself, â€Å"to be, or not to be†. This is Shakespeare making Hamlet question his reality. It identifies with the topic of appearing and being. Where Hamlet is inquiring as to whether there is any purpose of him existing. This is by all accounts the situation when Claudius and Polonius are keeping an eye on him. In any case, when examined it may be the case that Hamlet is aware of the spying and is stating this equitable to confound Claudius and Polonius more. This is very knife in light of the fact that in spite of the fact that it appears as though he is frantic he is in undeniable reality not. This shows a ton about his perspective in such a case that he was still trying to claim ignorance and not figuring straight he would not have the option to astutely confound Claudius and Polonius. Hamlet continues discussing the subject of death and in spite of the fact that he has a great deal of his issues off his mind he despite everything isn't completely engaged and still has issues. He discusses taking â€Å"arms against an ocean of troubles† which is a brilliant illustration utilized by Shakespeare as it gives the crowd an image in their brains. This essentially implies issues are ceaseless and will go on until the end of time. Hamlet is addressing climate one should take on the entirety of their difficulties or simply surrender and kick the bucket. In spite of the fact that Hamlet’s perspective is by all accounts insecure it is established truth at its best as he figures out how to cause Claudius to accept he is distraught by discussing on the off chance that he should kick the bucket or not. Shakespeare makes Hamlet discuss this to mislead Claudius and in spite of the fact that it appears as though this is the main explanation, it additionally alludes to his life. Hamlet says, â€Å"†¦ what dreams may come† which implies that if individuals recognized what existence in the wake of death resembled would they endure the â€Å"whips and despises of time. † This is an incredible similitude as it portrays life by alluding to time as having the option to whip and having hates. This develops a solid picture in the audience’s leader of a terrible impression of life. This shows Hamlet’s insight and solid perspective as he figures out how to communicate his sentiments just as making Claudius might suspect he is distraught. Taking everything into account Hamlet in the main monologue was depressed. Shakespeare has depicted him like this to cause the crowd to feel distress towards him. Be that as it may, towards the finish of the discourse he gets a thought in the wake of communicating his sentiments resoundingly clearing his head, which permitted him to think straight. In the second monologue Hamlet’s perspective is still somewhat flimsy in light of the fact that in spite of the fact that he has communicated his sentiments he despite everything has the issue of Claudius to manage. He felt a ton of self-loathing and outrage and didn’t realize who to concentrate it on.

Friday, August 21, 2020

What Is the Best Place to Get a GRE Essay Sample?

What Is the Best Place to Get a GRE Essay Sample?The reasons for getting a GRE Leq Essay sample is that it makes everything easier for you and gives you more of an idea of what to expect. It will help you find out if your test book is correct or not and when you get it back, your score is going to be either high or low.There are many places where you can get GRE Essay samples and you may have to look around a little bit, but if you want to save time then you will want to take advantage of the internet. There are numerous websites that will offer you access to the practice tests and how to make them better for you.It is a good idea to do this so that you can find out how much trouble you will have with the test. These people will know the kind of questions that will be on each test and they can tell you how to improve the way you are doing in that particular section. This is a great opportunity for you to know what you are doing wrong and what you should be doing right.It is also impo rtant to make sure that you don't waste time worrying about all the things that you can only learn by taking the test. You can have all the skills, but if you don't know how to use them, then you are simply wasting your time. Be sure to read the tips and tricks to get a high score before you try to take the test.If you don't feel comfortable or even if you know you are going to fail, the best thing to do is to give yourself some time before you take the test. That is the time you will have to practice.One thing that you can look forward to is that GRE Essay samples are now available online. Many sites are now providing these for you to try before you actually go in to take the test. You can take these from the comfort of your own home and you are certain to get a lot of good practice.When you look at one of these writing samples, you will be able to see where you need to improve and what you should be doing with your own writing. It is definitely worth a try and it is not too diffic ult to do. You may find that it is a very helpful tool when it comes to improving your score on the test.There are many ways in which you can take the test and you just need to make sure that you get the proper help before you take the test. The best thing that you can do is to get an essay sample that is going to be easy for you to understand and to use. This will help you prepare for the test and you can be confident that you will pass and score very well.

Monday, May 25, 2020

The Importance Of Sex Education - 987 Words

Sex Education As a young adult, I feel that sex education should be taught in school by a qualified adult.In a perfect world, sex education should be taught in the home; however, with the rise of teenage pregnancy, it is evident that it is not being taught in the home. It is because of this alarming trend that I feel that it needs to be taught in school.Sex education provides many different benefits to the students. It can prevent unwanted pregnancies, reduce sexually transmitted diseases, and improve the self-esteem of the younger generation.It has a lot of effects and dangerous outcomes. Some people believe we should not discuss it in school because it may make us wonder but I believe we should discuss it.Sex †Jeffrey Moran uses†¦show more content†¦When teenagers put their self in that predicament of having an abortion they have to think about money cost and you have to live with that emotional sickness forever. In sex education, they will discuss all the harmful things that may happen while being on that table and also most importantly what you can do to avoid that situation. There are monetary expenses associated with sexually transmitted disease.’’total estimated burden of nine million new cases of these STDs that occurred among 15-24-years-old in 2000 was $6.5 billion ( in years 2000 dollars)Viral STDs accounted for 94% of the total burden ($6.2 billion), and non-viral STDs accounted for 6% of the total burden($0.4 billion). HIV and HPV were by far the most costly STDs in terms of total estimated direct medical cost, accounting for 90% of the total burden ($5.9 billion)’’.(Chesson, Blandford, Gift, Tao, Irwin).Some STDs are treatable and can be cured others such as Herpes and HIV cannot be cured. ‘’Sexually transmitted diseases (STDs) are infectious diseases that spread from person to person through intimate contact.’’(Information about Health). Sex Education there are opportunities where youShow M oreRelatedThe Importance Of Sex Education788 Words   |  4 Pagesdistricts of Texas. The total number of participants will consist of three groups, all from the 2016-2017 school year. The first group did not participate in neither sex education program offered by the school, the second group participated in abstinence-only sex education, and the third group participated in a comprehensive sex education program. The research team make sure that boys and girls and each school grade are represented equally. All schools are located in urban areas. The representativeRead MoreThe Importance Of Sex Education1340 Words   |  6 PagesSex education is one of the most debated problems in education, which has been floating on educational agendas for ages. There has been a constant dialogue about the role that sex education should play in curriculum of K-12 education. As breathing human beings, we all know that sex is a large part of our lives, however, how young is too young to know and tal k about sex? With the increase of sexually transmitted diseases, commonly known as â€Å"STD’s†, among young people, many schools have added sex educationRead MoreThe Importance of Sex Education1217 Words   |  5 PagesWith sex being a sensitive subject for parents to discuss with their children, they believe it is not appropriate to discuss these types of delicate subjects at any age. It is not because they don’t want to inform them, but because they want to protect them. Even though they don’t know that be keeping it from them, their children are far from safety every day. However, with today’s high birth rates at early ages, the question is no longer â€Å"should sex education be taught?† but â€Å"how sex education shouldRead MoreEssay on Importance of Sex Education648 Words   |  3 PagesPROVIDE YOUNG PEOPLE WITH ADEQUATE SEX EDUCATION BECAUSE IGNORANCE CAN BE HARMFUL/b/centerbrbrThe largest gulf of understanding still remains bet ween the parents and the youth especially in the area of sexuality. Sex is a natural part of life, and when questions arise, they can be discussed in a matured way without condoning certain behavior. Relying to that, we realize that sex education is important to be inserted in a persons life. Therefore, sex education in high schools is very necessaryRead MoreThe Importance of Sex Education528 Words   |  2 PagesSex education is something that should taken into consideration teaching lower class how to prevent themselves for having more children. Lot of the young adults have no idea of the usage of birth controls or condoms in every high school they should have sex education programs. Birth control and condoms should be handed out in public places for the lower class could get a hold of it also budgeting skills should be given to teach lower class how to save and manage their spending. The cost of livingRead MoreThe Importance of Sex Education Essay1209 Words   |  5 PagesWhen are children first exposed to sex? It is hard to control what a child is exposed to with the growing trend of sexual imagery in advertising, television, movies, and in the general public. An article, Children Learn Best by Observing Behavior of Adults, written by Jodie Michalak states â€Å"While children will always have their own personality and emotions, they are constantly influenced by their environment† (2013). What and how children learn is a very significant part of how healthy our societyRead MoreThe Importance of Sex Education Essays701 Words   |  3 PagesSex education should be increased in schools. Nearly one million women under the age of 20 get pregnant each year. That means 2800 women get pregnant each day. If students are educated about the effects sex has on their lives, it lessens their chance of having children at an early age. Knowledge about sex can also lessen the chance of kids receiving STDS. First of all, the main reason children have sex prematurely is because they are curious. Students lack knowledge about sex because they haven’tRead MoreEssay on The Importance of Sex Education 1296 Words   |  6 Pagesdistinguish right from wrong based on their previous knowledge. The education they receive plays a major role in the way they make decisions. Sex is a controversial topic brought up frequently throughout a childs life. Based on the way it is taught, the child makes decisions that may forever change his or her life. (Sex Education That 3) Although it is often opposed, the two most essential ways children learn about sex today is the education they receive at home and at school. The relationship andRead MoreThe Importance Of Proper Sexual Education On Sex1015 Words   |  5 PagesRay English 1301.3 20 November 2015 The Importance of Proper Sexual Education In life, high school especially, sexual education is very important and can truly impact a person’s life. Improper education on sex can lead to many life-changing mistakes. These blunders can be avoided with proper knowledge. Although students should be encouraged to remain abstinent, they should still be taught about contraception and practicing safe sex. With proper sexual education, abstinence rates will increase and theRead MorePersuasive Essay On The Importance Of Sex Education850 Words   |  4 Pagesâ€Å"Albert Einstein once said, ‘Education is not the learning of facts, It’s rather the training of the mind to think.’† Once the person learns about abstinence and the cons of sex, the mind will start to adapt to the fact that it is not good to do things. Sex education and learning about abstinence is a very important key to life because it can help reduce pregnancy rates and much more. It could lower the chances of catching a sexually transmit ted disease. Having sex education in classrooms can help kids

Friday, May 15, 2020

EDU10002 Assessment 3 Folio TP1 2015 4 - 878 Words

Teaching Period 1, 2015 EDU10002 Understanding Language and Literacy Assessment 3: Folio Word limit: 1500 (+/- 10%) Weighting: 30% Due date: 9am (AEST) Monday 1 June 2015 (Week 12) Assessment overview This assessment folio requires you to create a newsletter for the parents in an early childhood or primary setting and write a reflection on your process. You will demonstrate your understanding of literacy and language in relation to one of the teaching and learning curriculum models/ approaches introduced in Module D, and implications of culture and home language for literacy learning and teaching. The reflection will provide evidence of your understanding of communicating with parents/families through newsletters. Assessment details The†¦show more content†¦Credit 60-69% Clear and coherent understanding of literacy and language in relation to the selected teaching and learning model/approach. Newsletter demonstrates communication, literacy skills and originality (Newsletter format and structure) 15% Did not meet criterion. Ideas are expressed in an appropriate manner; at times points are not made clearly; there may be inaccuracies but these will not usually

Wednesday, May 6, 2020

The Importance Of Spaying And Neutering And The Problems...

My topic is on spaying and neutering and the problems those surgeries could make better or even fix completely. Ultimately by spaying or neutering a pet, the owner would be helping lower the overpopulation of animals. A pet owner would also be helping their pet by not allowing them to go through puberty or heat cycles. It is a fact known worldwide that spaying and neutering your pet will help lower the overpopulation of animals. Overpopulation has been a problem for many years now. There are too many stray animals wandering the streets and living in animal shelters awaiting a home that won’t come. The importance of spaying and neutering is to give the pet owner and the pet the best life. Veterinarians perform spaying and neutering†¦show more content†¦Everyone is affected by overpopulation, even those who do not own pets. Human health is at risk from all the stray animals having transmittable diseases such as rabies and the animal waste. There are several different procedures on spaying and neutering pets. Each and every procedure would be performed by a veterinarian who has studied medicine. Discuss all of these procedures with a veterinarian for the best option for each specific pet. Of course, there is the usual spay procedure is a ovariohysterectomy, which is when the ovaries, fallopian tubes, and uterus are removed from a female pet. As a result this makes the female pet unable to reproduce and eliminates the breeding instinct-related behavior and the heat cycle. Also there is the hysterectomy, which is when the uterus and part of the fallopian tubes are removed from a female pet. This makes the female pet unable to reproduce, but the female will still produce hormones because of the ovaries. This may not eliminate the female behaviors related to the breeding instinct. Lastlty, for the female pet there is the ovariectomy, which is when the ovaries are removed from a female pet but the uterus remains. Similarly t o the effects of ovariohysterectomy such as making the female unable to reproduce and eliminates the breeding instinct-related behavior and the heat cycle. The usual neuter procedure is a orchiectomy, which is when the testes are removed from aShow MoreRelatedEssay on Animal Overpopulation 1405 Words   |  6 PagesThe state of companion animals in this country is precarious at best; caught between scientists who subscribe to Descartes’s idea of ‘anima ex machina’ (unfeeling, a living example of biological processes without the status of ‘being’) and the more common phenomenon of people who pamper their pets in ways that most people would envy. For most individuals living in an urban society such as ours, the most common interaction with animals happens within the home – if the animals that we relate to andRead MoreEssay on Prevention of Animal Overpopulation1722 Words   |  7 Pagesnothing to end the horrific crimes of animal deaths in sh elters. It is no secret that this world has become infused with problems that have extended from one side of the globe to the other. Amongst these problems lies a terrible truth: nearly every year, sums of almost eight million cats and dogs have been placed in shelters around the world. Out of these vast numbers, half will be euthanized; that equals to one animal being put down every 8 seconds. Animals that are not adopted are kept in sheltersRead MoreThe Overpopulation Of The Ohio Valley1505 Words   |  7 PagesStates, about 7.6 million companion animals enter animal shelters every year. The overpopulation of these animals and the fact that they have no homes leads to about 40% of them being euthanized (ASPCA). This is a global issue, but the root of it can be found within the local community at The Humane Society of the Ohio Valley. The director of this animal shelter, Kelly Goedel, says that the cause of animal homelessness is primarily the lack of spaying and neutering along with the lack of commitmentRead MoreAdopt and Save a Life Essay1553 Words   |  7 Pagesrealize many animals have a life as this dog has had. Studies show that more animals in the United States are being euthanized every day due to the fact of overpopulation of animals, serious injury or diseases, puppy mills and natural disasters. According to the Humane Society of the United States, they estimated that in 2013, animal shelters care for about six to eight million dogs and cats every year, of this approximately three to four million are euthanized (Pet Overpopulation). This statedRead MoreMission. According To Pets Alive (2016), The Mission Of1019 Words   |  5 Pageshealth and well-being of cats and dogs. To accomplish this, they have partnered with the animal welfare community. This partnership will allow them to provide both life -saving programs and solutions to the problem of overpopulation (Pets Alive, 2016). History According to â€Å"Pets Alive†, in April of 2002, Katrina Sturgeon read a newspaper article that stated that around 70% of the animals brought to the animal shelter in Bloomington were euthanized. Appalled by this statistic, she wrote a letter toRead More Adoption of Animals Essay1808 Words   |  8 PagesAdoption of Animals Anyone, who visits an animal shelter, as I do, sees an extraordinary number of beautiful, affectionate, and desperate dogs and cats. The majority of animals in any particular shelter are dogs, usually adults, for whom there arent enough adoptive homes waiting. A few may have come from responsible breeders, whose owners do not realize that the breeder will take them back,many are those who are lost, and/or from owners who simply got tired of them. Some are pet shop puppiesRead MorePet Overpopulation Epidemic Essay1518 Words   |  7 PagesSpeech Topic: Pet Overpopulation Epidemic General Purpose: To persuade. Specific Purpose: To persuade my audience that the public is to blame for the pet overpopulation epidemic. Central Idea: In order to control the overwhelming population of homeless pets, we need to stop throwing our â€Å"family friends† away. There are 1.5 dogs and cats put to sleep every second 4-6 million dogs and cats are euthanized every year, states the Humane Society. The pet overpopulation epidemic has becomeRead MoreHow to Save an Animal Life Essay1636 Words   |  7 Pageslived a long, healthy life and it was finally his time to go. Many animals today are being taken out of this world in the same manor that Happy did, but the only difference is that it is not their time. This is due to overpopulation in animal shelters. Death in animal shelters due to overpopulation is a problem that I believe could easily be resolved if we were to take more responsibility as pet owners. There are simply too many animals being brought into this world, and not enough space or homes forRead MoreLife Long Friend Make A Good Choice1694 Words   |  7 Pagesbreeders, when in reality our country should be looking at humane societies or a local animal shelter for a new friend. Many of these dogs in the animal shelters are being euth anized each year. Everyone is capable of finding a new dog to take home and love at the shelter. Additionally, the cost to buy a new puppy could be quite expensive especially depending on the type of breed. Even though all these animals in the shelter just want love, affection, along with unconditional attention yet people’sRead MoreChoosing A New Perfect Dog For You And Your Family Sometimes2122 Words   |  9 Pagesor dog breeders when in all reality they should be looking at humane societies or a local animal shelter for a new pet. A big population of the dogs in animal shelters are being euthanized each year. Luckily the percentage is going down. Additionally, the cost to buy a new puppy from a pet store could be quite expensive especially depending on the type of breed the person chooses. Even though all the animals in these different shelters just strive for love, affection, along with unconditional attention

Tuesday, May 5, 2020

Accounting Concepts of Conceptual Framework

Questions: Case Study 1:Reassessing the Conceptual Framework. Case study 2: Accounting system based on fair value. Answers: Case study 1: Conceptual requirements of a principle based requirement: Introduction: Through the adoption of IFRS globally, the progress of work in todays world has shifted towards a set of standard that defines high quality. The regulators, constructors and auditors of various nations will face the challenges of acting together with IASB in order to ensure that IFRS is principle based as IFRS has been adopted by many nations around the world. This component of the study has shown and discussed the important changes of principle based standards and its characteristics that have been considered as the market transaction internationally towards the single quality accounting standards (Academia.edu. 2016). Framework for inaugurating principle based standards related to accounting: It has been argued upon the fact that in order to inaugurate universally accepted characteristics of what is being considered as standards that has been employed in the course of inaugurating a quality principle based accounting system. The two characteristics that mainly evaluate the importance critically ensure the fact that the succeeding principle based system promotes the financial reports and it has been discussed in the following manner: Presentation of economic actuality The principle based accounting system must acquires the outcomes of financial reporting that represents economic repercussion due to the transaction, and the economic balance are being purported and presented as a whole of the accounting system, like Faithful representation Reflection of the economic substance Presentation of the provided fair value Retaliation of the users need with transparency The management commentary and the transparent disclosure play a vital role in ensuring the fact that investors do understand and also have confidence on the financial reports depended on principle based accounting standards. Recently the investors are getting interested in the reflection of current state of business through financial statement along with the implantation such reports as a predictive tool. Principle based accounting system need to be developed in such a way so that the investors can obtain the desired information and understanding of the financial reports (Accounting-simplified.com.2016). The common framework o0f IASB and FASB Background In a jointly held meeting the IASB and FASB have decided to generate a joint project based on the correlated agendas in order to form a common framework based on the agreement that both of the boards would engage their accounting standard. These principles should be based on the economic essential aspects rather than collective arbitrary conventions. In order to provide a proper foundation to the principle based accounting standards they have improvised the conceptual framework (Accountingtools.com. 2016). In recent years it has been observed that the IASB and FASB are conducting a joint project on the conceptual framework. An overview about why the framework of IASB and FASB are unable to attain the needs of financial standards and it also asserts the need for revisiting the reasons behind it. The framework has been constructed with eight elements namely; Objectives and qualitative characteristics of financial standards Elements and recognition of the different aspects Measurement of financial standard Recognizing the reporting entity Presentation and disclosure of the important facts Purpose and status of financial standards Application to not for profit Discussion paper issued by IASB and FASB in order to acquire boards preliminary exposure and drafts. Benefits of conceptual framework The boards have started to pursue a certain number of joint projects in order to achieve short term convergence on certain issues along with some major aspects. The main objective of the boards to aligned the agendas so that they can obtain the convergence for future standards. If the boards will depend on the different conceptual frameworks they might encounter difficulties in future. The frameworks of IASB and FASB have formed mainly during the 70s and 80s facilitating the concepts that explains a long way towards the accurate base of principle based accounting system. Although the present concept proved to be helpful as previously IASB and FASB were unable to understand their goals based of the conceptual framework (Coursehero.com. 2016). Cost cutting In the course of the joint project, it can be realised that some issues may arise and will be reoccurring in this context. A variety of different aspects that are almost difficult to address the cost cutting issues in the principle based accounting system. Therefore the conceptual framework shows a better path in which the boards would be able to improvise their standard level guidance. According to the financial reports the boards have received and generated comments on recognition and measurement along with exposure draft related to the reporting entity. The issues like gender equality and environment under cross cutting concepts are relevant to the atmosphere of development. The issues related to cross cutting is generally considered as a strategy to development including the various integral dimensions like design, monitoring and evaluation of developmental policies and programmes (Environmental Disclosure Committee Newsletter. 2012). The systematic accounting system of cross cutting aspects that has been taken into consideration by Luxembourg includes implementation, formulation and evaluation of the fact. The official agency LuxDev has rebuilt its code of conduct in order to encompass the rights against women discrimination and the environment. Its operational business agency GIZ in Germany supported the formation of contract between international alliances in partnership. Instances can be cited in this regard like GIZ have provided the proper insight to its partners to rectify the environmental risks, helped in improving the environmental policies, and develops strategies based on regional environmental strategies to generate effective policies related to environment in their respective areas. The initial approach has been made on the specific interventions and the establishment of inner structure in order to promote and monitor mainstreaming. On the other hand the, Switzerlands approach has been evaluated thro ugh the mainstreaming of gender equality across the strategic and targeted plan (mainstreaming cross-cutting issues advancing gender equality and environmental sustainability. 2014). Case study 2: The essential issues related to financial statement constructed on the historical cost measurement principle under GAAP The nominal or original cost explaining the balance sheet of a company shows a historical cost of measure faire value has been used in accounting. In the US under generally accepted accounting principles (GAAP) the cost methods are being assessed. Based on the historical cost principle most of the assets that are being recorded in the cost cutting paper works even if they have significantly changed over the years. For instance, the headquarters of a company has bought a land against the amount of $100,000 in 1925, but the land value has increased at present in $20 million, but the asset is still recoded in the balance sheet as $100,000. In this regard it can be said that not all the assets can be considered as historical cost. For example the marketable securities are considered as the market value on balance sheet. The term fair value that has been assessed by the reporting standards aims to present financial statement measured by faire value and also explained as an evaluation of t he techniques of the financial statement rather than their historical cost. The concept of fair value and historical cost are the main instruments that help to detect major changes in the financial situation of a company. The concept of fair value in the financial context has been inculcated from 1980s. The term has been widely used in respect of acquisition and allocation for the entry value and it states that financial accounting is a reliable source that could prevent the future crisis in the organizational structure. The SEC accounting system has encouraged from the very beginning the debates of fair value and historical accounting system (Fasb.org. 2016). The reflection of economic reality in measurement accounting. Economic reality is such a concept that may vary in different conditions. Valuation depends on the various aspects of economic measurement like financial assets (cash), market price and values drawn from future cash flows and ongoing operations. The economic reality changes its forms in accordance with the demands of investors, auditors and manufacturers which come in different forms. The arguments are evidently same as both appeals to historical cost rather than an alternate way. It has been observed in this regard that the transaction accounting is based on the technical rulings. It is also evident that the political impacts on the accounting system can be learned from the reinforced introduction of it. Other aspects may relate to the risk of asset class and permanent and temporary earnings and liquidity (Iasplus.com. 2016). Measurement Of Economic Reality: Economic reality beholds a special place in the practices related to accounting and standard setting practices. Different point of view has been nurtured in this context from decades on the nature of economic reality and the right ways of its approach. While taking about the positivism philosophy reality can be asserted as an independent object but in other sense interpretive views the reality as a socially constructed philosophy about reality. This study highlights the argue about the utilization of interpretive to the world in relation to the accounting research is better able to detect the economic reality that is socially formed and exercises much effect in this regard. This happens due to the concept of accounting as a social science and can be understood in a better way by assessing the various views of different parties involved in this course (Luiz et al. 2004). Dependability in financial accounting: The information which that is worth trusting is always based on material accuracy and also on ways in which it represent he information in the present context. If there are over writing, correction and missing of valid statement then the faith in the financial data automatically reduces. For an instance when a firm is involved in managing the issues of another firm and the settlement issue could create problem and affect financial stability of the organisation. If the issue is not disclosed, would create further problem. Validity of financial data may be further managed through key steps, concepts and approaches like, neutral approach, faithful representation, completing the task, caution and adopting single economic entity concept. The principle of validity is a particular idea that would help in recording main transactions in the system and could be verified easily. Some key examples of objective instances are; Appraisal reports, Purchase receipts, Promissory notes, Bank statements and Cancelled checks. It could be further stated here after completing the study that it is often difficult for the organisation to meet reliability principle. It becomes all the more difficult when there is an issues connected to inventory obsolescence reserve, return on the sales or allowance for doubtful accounts. It is therefore essential to take justifiable steps and approaches and also conduct detailed analysis for the reserve. This is generally based on the verifiable experience from the past that happened in handling similar type of data. The reliability principle is generally identified as the objectivity principle (Hennes, 2014). References Academia.edu. (2016).Historical Cost vs Fair (Market) Value. Accounting-simplified.com. (2016).Reliability Concept of accounting information explained with examples. Accountingtools.com. (2016).Reliability Principle - AccountingTools. Campbell, K., Sefcik, S. and Soderstrom, N. (2003). Disclosure of Private Information and Reduction of Uncertainty: Coursehero.com. (2016).It is important to separate out both components because - ACCOUNTING - 1. Environmental and Sustainability Management Accounting (EMA) for Advancing Sustainability Management. (2013). Fasb.org. (2016).Summary of Statement No. 96. Hennes, K. (2014). Disclosure of contingent legal liabilities.Journal of Accounting and Public Policy, 33(1), pp.32-50.

Sunday, April 12, 2020

The Ode To The West Wind By Percy Bysshee Shelley Essays

The Ode To The West Wind By Percy Bysshee Shelley The Ode of Imagery The Ode to the West Wind, by Percy Bysshee Shelley, is a poem of spiritual power. The power is demonstrated through the use of visual, auditory, and kinetic (motion) imagery. The poem was written on a day that the tempestuous wind, whose temperature is at once mild and animating, was collecting the vapors which pour down the autumns rains [Shellys notes]. The poem uses terza rima to portray a very rhythmic rhyming pattern. This pattern is used to describe five very distinct and different stanzas, which describe: autumn, rainstorms, the sea, man merging with the wind, and man being the sound of the wind. Shelley uses three types of imagery in each of these stanzas. His use of visual, auditory, and kinetic imagery is demonstrated in each of the five stanzas throughout Ode to the West Wind. In the first stanza of Shelleys poem, Shelley describes autumn and the changing of colors. Yellow, and black, and pale, and hectic red, Pestilence-stricken multitudes, is a visual imagery of the leaves that change colors in the fall. Her clarion oer the dreaming earth, is a strong auditory image of the wild west winds blowing in as autumn arrives. Wild Spirit, which art moving everywhere, is kinetic imagery, which describes the energy, and the force that drives the spirited west wind. In stanza two Shelley talks of the effects that the west wind has on a rainstorm. Angels of rain and lightning there are a spread On the blue surface of thine aery surge, Like the bright hair uplifted from the head, is a very vivid and colorful use of visual imagery. These lines do a great job of imaginatively taking the reader to the front of the wind to see its power on a storm. Black rain and fire and hail will burst: O hear, is a great line used by Shelley to fuel the readers thoughts of how powerful the sound of the wind and storm are. Shook from the tangled boughs of Heaven and Ocean, is a form of kinetic imagery that describes the motion of the wind and its power to shake down rain from the sky. In the third stanza, Shelley describes the spirit of the wind and its effects on the sea. While far below The sea-blooms and the oozy woods which wear The sapless foliage of the ocean, is a line used in this stanza that portrays colors of the sea. This is a form of visual imagery. Know thy voice, and suddenly grow grey with fear, And tremble and despoil themselves: O hear, is an example of auditory imagery describing the effect of the wind blowing mercilessly on the sea. For whose path the Atlantics level powers Cleave themselves into chasms, is a powerful use of kinetic imagery allowing the reader to imagine the tremendous strength of the wind and the force it has to produce huge, powerful waves that come crashing down with great force. In Shelleys forth stanza he has a desire to merge, or become one with the west wind. He wants only for the west wind to have more power and freedom than himself. If I were a dead leaf thou mightest bear, If I were a swift cloud to fly with thee, is a beautiful way that he uses visual imagery to describe himself as an object that could travel about with the west wind with all the freedom in the world. In A wave to pant beneath thy power, Shelley uses auditory imagery to make his readers hear the strength and feel that they are one with the wind. Shelley uses kinetic imagery in Oh! Lift me as a wave, a leaf, a cloud! I fall upon the thorns of life! This line describes how the poet wants to be physical lifted up to fly and become one with the powerful west wind. In the final stanza Shelley has the desire to be the harp of the wind. He wants to be the music and sound the wind makes as it blows through the trees. What if my leaves are falling like its own, is a line of visual imagery giving

Tuesday, March 10, 2020

The American Red Cross A Socio-cultural Perspective essays

The American Red Cross A Socio-cultural Perspective essays Human societies of different nations and culture contain people (also social members and actors) that constantly interact with social institutions and organizations, primarily because these institutions achieve a common goal that is desirable and agreeable to an individual or group. The American Red Cross is an example of such organization, which is a humanitarian organization centering on volunteerism, and provides "relief of victims of disasters and help people prevent, prepare for, and respond to emergencies." This non-profit and independent organization offers humanitarian services such as blood donations, financial/monetary donation and funding, tissue donation, volunteerism, planned giving, and donation of As an independent humanitarian organization, the American Red Cross elicited help not only from concerned individuals in the society, but the help of other institutions and organizations as well. The American Red Cross is constantly in touch with the government and other non-profit organizations. Because it seeks to help individuals and groups in times of emergency, the ARC is considered one of the bastions of goodwill in However, despite the functional role that ARC plays in American society, some people and organization do not share the same cultural view that ARC and its supporters cultivatesthat is, the tradition of altruism, defined as the "devotion to the welfare of others" (Microsoft Encarta 2002). Coined by Auguste Comte, this term illustrates conduct that seeks goodness for the welfare of others, an act that is considered as moral. Using sociological theories of culture, three theories/perspectives discuss how people are prevented from sharing the ARC culture of altruism: hegemony, critical theory, and social distinction. Hegemony is a concept formulated by Antonio Gramsci, which represents ...

Sunday, February 23, 2020

Chemistry and Society Essay Example | Topics and Well Written Essays - 2000 words

Chemistry and Society - Essay Example In the ancient time, spiraea and willow bark plant extract of which the active ingredient was salicylic acid had been used to ease pain, headaches and fevers. In the year 1763, Edward Stone isolated the active element of aspirin when he discovered salicylic acid. Charles Frederic Gerhardt who was a French chemist prepared the first acetylsalicylic acid in the year 1853. During Charles Frederic Gerhardt's work, on the property and synthesis of different acid anhydrides, Charles Frederic mixed acetyl chloride with a sodium salt (Edubillacom, 2015). After a vigorous reaction, the resulting melt was then solidified, and the compound obtained was named salicylic-acetic anhydride.In the year 1859, von Gilm obtained acetylsalicylic acid through the reaction of acetyl chloride and salicylic acid (Watson, 2011). In the year 1897, Bayer AG chemists produced a version of synthetically altered salicin. The product was derived from Filipendula ulmaria species which had a less digestive upset as c ompared to the pure salicylic acid. Bayer AG named the new drug Aspirin (May & Cotton, 2014). By the year 1899, the drug was sold around the world (SchröR, 2009). The drug became popularly known due to its effectiveness in the first half of the 20th century. Synthetic fabrics are from synthetic polymers which are created using polymerization of different chemical inputs. Polymerization refers to the process of combining various smaller molecules to form larger molecules.

Friday, February 7, 2020

Air-turbine performance Coursework Example | Topics and Well Written Essays - 1250 words

Air-turbine performance - Coursework Example Firstly, the turbine may experience some heating for the atmosphere and if it operates at a temperature less than that of the atmosphere, the heating process will result to a transfer of energy to the turbine hence an increase in the shaft work output. Secondly, the turbine may experience effects of friction from either the air-stream or shaft bearings and this will lead to a reduction to the shaft work output. The magnitude of these two heating processes are rather difficult to measure hence for the purpose of this experiment, such effects will be noted so as to help in explaining the trends of the measurements obtained. The diagram below shows a schematic arrangement of an air-turbine A high pressure from station 1 passes through a turbine and is exhausted at station 2 under a low pressure. Consequently, temperature T1 at station 1 falls to T2 at station 2 and these are measured using a thermocouple. Due to energy extraction, shaft work Wx is produced and this can be measured by use of brake-dynamometer. Therefore, in the plot of a graph of Wx against Cp (T2 -T1), any deviation from a straight line gradient passing through the origin will be attributed to factor - Wf + Q hence an evaluation of these two terms may result in either a negative, positive or zero value. Theoretically, the rotational speed of the turbine is expected to vary. Also the percentage of the energy extracted from the air stream that is converted to useful shaft will vary with the rotational speed and will reach an optimum at the design speed of the turbine. d) The turbine speed was measure through the help of the tachometer once the turbine speed and inlet and outlet temperatures had stabilized. This speed values were recorded alongside the values of T2 and T1. The two graphs are nearly straight line graphs but with a negative gradient. However,

Wednesday, January 29, 2020

Market Segmentation Essay Example for Free

Market Segmentation Essay An organization cannot satisfy all the needs and wants of all the consumers. Therefore, Market is divided into different segments so an organization can focus on the needs and wants of the specific consumers who share similar needs and demonstrate similar buyer behavior. In the world, there are different types of buyers with their own needs and behavior. Segmentation is the process to match groups of the purchasers with same needs and wants. Market segmentation: The division of a market into different groups or the process of splitting customers in a market into different groups or segments, within which customers show similar buying behavior and share a similar level of interest in the same set of needs and wants satisfied by a marketer is called Market segmentation. Reasons for segmentation of market: The reason for segmenting a market is to allow your marketing program to focus only on the segment that is most likely to buy your offering. Market segmentation makes possible how to use marketing mix for different target markets. A company is then able to determine which groups of customers are best suited to serve and which product and service offers will meet the needs of the customers and will satisfy them. Therefore, the main objective of segmentation must be how to win and retain the customers you want to serve. If the segmentation process is done properly then it will insure the maximum return for your marketing and sales expenditures, depending on what you are selling and whether you are selling your offerings to individual consumers or a business. Levels of Market Segmentation †¢Segment Marketing †¢Individual Marketing †¢Niche Marketing †¢Local Marketing Segment Marketing: Dividing the market into different segments on the basis of homogenous need. Segmented on basis of broad similarity with regard to some attributes. Segmentation is also sometimes identifying, capturing retaining potential new markets. Individual Marketing: Extreme marketing in which marketers focus on individual customers. Keep track of individual tastes preferences of individual customers. Many companies are approaching individuals through e-mails to promote their products. Niche Marketing: Marketer’s effort to position their product or service in smaller markets that have similar attributes and have been neglected by other marketer. Segment further divided into sub segments to cater unsatisfied needs of small group is called as niche. Local Marketing: Marketers offer customized products to suit the local markets. McDonalds introduced â€Å"Muslimized† or â€Å"Arabic† products such as Big Mac, Halal Chicken, Mac Arabia, and more†¦ Variables to Segment the Market: There are a number of segmentation variables that allow an organization to divide their market into homogenous groups. These variables will be discussed briefly below: †¢Geographic †¢Demographic †¢Psychographic †¢Behavioral Geographic segmentation It is based on regional variables such as region, climate, population density, and population growth rate. Geographic segmentation divides markets into different geographical areas. Marketers use geographic segmentation because consumers in different parts of world vary in characteristics and behaviors. An area can be divided by the town, the region or the country. If you are an organization working on a global scale you may divide by global regions such as Europe, North America, South America, Asia and Africa. Example: McDonalds globally, sell burgers aimed at local markets, for example, They also offer vegetable burgers in India due to lots of vegetarians and burgers are made from lamb in India rather than beef because of religious issues also. In Mexico more chili sauce is added and so on. In Muslim countries halal food is offered. In Arabic countries Arabic food is offered like Mc Arabia. Demographic Segmentation It is based on variables such as age, gender, ethnicity, education, occupation, income, and family status. Demographics originate from the word ‘demography’ which means a ‘study of population’. The population can be divided into age, gender, income, and family lifecycle amongst other variables. As people age their needs and wants change, some organizations develop specific products aimed at particular age groups. Gender segmentation is commonly used within the cosmetics, clothing and magazine industry. Income segmentation is another strategy used by many organizations Products and services are also aimed at different lifecycle segments. Examples: ïÆ'ËœFor different age groups: Nappies for babies, toys for children, clothes for teenagers and so on. Introduction of Maxim, (www.maxim-magazine.co.uk)A male lifestyle magazine covering male fashion, films, cars, sports and technology. Psychographic Segmentation: oIt is based on variables such as values, attitudes, opinions, interests, personality and lifestyle. oIt is used highly in the hospitality industry oVALS (Values And Lifestyles) Principle Oriented- principles or beliefs rather than feelings, events, or desire for approval. Status Oriented- status or other people’s actions, approval, or opinions. ï‚ §Action Oriented- action prompted by a desire for social or physical activity, variety, and risk taking. Behavioral Segmentation: It is based on variables such as usage rate and patterns, price sensitivity, brand loyalty, and benefits sought. It refers to why people purchase a product or service. How will the product enhance their overall lifestyle? Occasion is another variable. When should a product be purchased? Occasion segmentation aims to increase the ‘reason to buy factor’ and thus increase sales. Usage rate divides customers into light, medium and heavy users. Heavy users obviously contribute more to turnover then light or medium users, the objective of an organization should be to attract heavy users who will make a greater contribution to company sales. It is based on benefits people seek when buying a product. It is based on Total satisfaction from a service rather than individual benefits. Examples: When someone is going out to dinner McDonalds and local restaurant will not come in the same breathe for choices of where to go. When purchasing a computer the benefit sought will be of ‘ease of use’. ïÆ'ËœThe demand for turkeys increases during Christmas, flowers and chocolates on mother’s day and so on.

Monday, January 20, 2020

Free College Admissions Essays: A Rare Encounter :: College Admissions Essays

A Rare Encounter    Very rarely in life does one encounter an individual who impacts you in such a way that they not only become ingrained in memory, but also shape the type of person you want to become. For me, Mrs. Peggy Jeens was one of these very special and unforgettable people.    Although I only had the pleasure of knowing Mrs. Jeens for two of my high school years, she affected me in ways far beyond the educational scope. Through her teaching, she showed me what true happiness and satisfaction were. How else could anyone teach for so long and still begin each day with a smile? With exciting and thought-captivating lessons, Mrs. Jeens managed not only to pass the information along to her students, but also make them enjoy learning in such a way that they looked forward to her class every day.    Outstanding teaching abilities, although essential, are not the only characteristics of an unforgettable teacher. In order for a teacher to have that unexplainable spark, you must know them outside of the context of school and have the opportunity to see their true personalities. I was most definitely able to do this with Mrs. Jeens by accompanying her on trips to Italy, Greece, Spain, and Morocco. During these week-long trips, I was able to get to know Mrs. Jeens in a way that most students cannot. I learned that she was an incredibly generous and fun-loving individual who made each trip an exciting adventure for her students. Even though we did not always encounter the best of circumstances, Mrs. Jeens always managed to take the worst situations and make them bright.    Although I learned many things from my association with Mrs. Peggy Jeens, the one I value above all is the ability to be happy with whatever life throws at you. Mrs. Jeens always emanated a happiness that infected everyone around her through her smiles, kind words, and loving nature. It is my personal belief that the most important thing in life is to be happy, as if you are happy, you are content with your life and want for nothing.

Sunday, January 12, 2020

Assess the Importance of Employability

Assess the importance of employability, and personal skills in the recruitment and retention of staff in a selected organisation. Introduction In this task, I’m a going to talk about the importance Importance of employability is to refer a person’s capability for gaining and maintaining employment. For personalities, employability depends on the knowledge, skills and abilities they possess, the way they present those assets to employers, and the context e. g. ersonal conditions and labour market environment within which they seek work. As such employability is affected by both supply side and demand side factors which are often outside of an individual's control. This will make Burger King Employment much better by giving out these particular things. Suitable qualifications: Knowledge and skills that a candidate must have to be eligible for the job. Burger king will require candidates to have good qualifications, so they’re can upper come the duties and position at the job.Certain qualifications such as GCSE, degrees, diploma and training courses having the ability to speak another language terms that would otherwise be interpreted broadly. They don’t have a suitable qualification to work at burger king because it isn't really important to the company just that they need to have Maths and English. Without these qualification employers cannot employ Experience in a similar role: All candidates must have an experience in another fast food retailer E. g. Mac Donald's, so that burger king can know if that person is good enough for the job.They must have experience in a similar role to what they did in Mac Donald's, dealing with customers keeping the cooking area clean. (Asses) Knowledge of products/services: Burger King Employers must have knowledge of the products, because that can mean more sales. It will be difficult to sell to consumers if Burger King couldn’t show how a particular product would address to a customer needs. So Burger King Employers will need to have good communication skills, having an understanding of the products to use different techniques and methods for presenting the product to customers. (Asses)

Saturday, January 4, 2020

Julius Caesar Essay Decision Making in Julius Caesar

Decision Making in Julius Caesar nbsp; Making the right decisions is an ongoing struggle for man, because making decisions is never easy, and the wrong decision can lead to endless perils. Decisions must be made when dealing with power, loyalty, and trust. Yet, unlike other decisions, ones that are about these three fields are the most important, due to the risk involved, and because of the consequences that might follow. nbsp; Power- power is the complete domination of others, and since all men want to dominate those around them, power is valued as one of the most important possessions. Power is highly sought after, thus the correct decisions must be made to obtain it, and this is clearly proven by Shakespeares Julius†¦show more content†¦This is because of his quest for power, it blocks his normal thought process, and sense of reasoning, causing him to make irrational decisions. The two characters with the most power, Brutus and Caesar, do not make very wise decisions, and that is why neither of them survive. Loyalty goes hand-in-hand with power, and one that has trouble balancing his power is sure to have problems with loyalty. nbsp; Loyalty is one of the feelings that is used the most in Shakespeares Julius Caesar, this is shown by the numerous people that are loyal to either Caesar or Brutus. Having followers that are 100 percent loyal is imperative. When Caesar says Do this, it is performed. Caesars decision to recognize Antonys loyalty is very wise, since it will be Antony who eventually avenges Caesars death. People can change who they are loyal to in a brief instant. Live, Brutus, live, live! The citizens of Rome are angry with Brutus for killing Caesar, but after a short speech they have forgotten about Caesar, and are now praising Brutus. Brutus decision to let Antony speak last is a costly one, he should have realized how vulnerable the crowd is, and that they are easily influenced. Loyalty must be kept on the correct level for it to be useful. Good night, my lord. Cassius shows loyalty to Brutus, yet unlike Antony he does not take his loyalty to extremes. Loyalty must be kept on anShow MoreRelatedThe Tr agic Hero Of Julius Caesar By William Shakespeare1241 Words   |  5 PagesTragic Hero Essay A tragic hero is a main character that is usually of noble birth, suffers a catastrophe, and has a tragic flaw during his or her role in a novel or play. In The Tragedy of Julius Caesar by William Shakespeare, Marcus Brutus is the tragic hero. 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