Saturday, May 23, 2020

Spring Poems (Classic and Contemporary) Collection

Our anthology of poems celebrating spring begins with a selection of classics: Tu Fu,â€Å"A Spring View† (c. 750), translated by Witter Bynner Li Po,â€Å"Waking from Drunkenness on a Spring Day† (c. 750), translated by Arthur Waley William Shakespeare,â€Å"Spring,† song from Love’s Labors Lost (1598) Thomas Nashe,â€Å"Spring, the Sweet Spring,† from Summer’s Last Will and Testament (1600) William Shakespeare,Sonnet 98 - â€Å"From you have I been absent in the spring† (1609) John Webster,â€Å"Vanitas Vanitatum,† from The Devil’s Law Case (1623) Thomas Carew,â€Å"The Spring† (1640) Robert Herrick,â€Å"Corinna’s Going a-Maying† (1648) Matsuo Basho,â€Å"Spring Rain,† â€Å"Spring Air† and Four Haiku (c. 1680) William Blake,â€Å"To Spring† (1783) Robert Burns,â€Å"Composed in Spring† (1786) William Wordsworth,â€Å"Lines Written in Early Spring† (1798) Kobayashi Issa,â€Å"Three Spring Haiku† (1804, 1818) Samuel Taylor Coleridge,à ¢â‚¬Å"Work Without Hope† (1825) Christina Rossetti,â€Å"Spring Quiet† (1847) Walt Whitman,â€Å"These I, Singing in Spring† (1860) Emily Dickinson,â€Å"A Light exists in Spring† (#812) Emily Dickinson,â€Å"A little madness in the Spring† (#1333) A.E. Housman,â€Å"Loveliest of trees, the cherry now† (1896) Robert Frost,â€Å"A Prayer in Spring† (1915) Robert Frost,â€Å"Two Tramps in Mud Time† (1934) D.H.  Lawrence,â€Å"The Enkindled Spring† (1916) Amy Lowell,â€Å"Spring Day† (1916) Robert Louis Stevenson,â€Å"Spring Carol† (1918) Gerard Manley Hopkins,â€Å"Spring† (1918) John Clare,â€Å"Young Lambs† (1920) Carl Sandburg,â€Å"Three Spring Notations on Bipeds† (1920) e.e. cummings,â€Å"in Just-† (1920) William Carlos Williams,â€Å"March† (1921) Edna St. Vincent Millay,â€Å"Spring† (1921) A.E. Housman,â€Å"Spring Morning† (1922) To which we’ve added a selection of the new poems on spring themes we’ve received from contemporary poets around the world: Denis Dunn, â€Å" 6:13 march morning† Michael Graves, â€Å"Poem to Spring in a Time of Global Warming† Dorothea Grossman, â€Å"Spring† Ruth Hill, â€Å"Light Advancing Through Trees† and â€Å"Awe† Doug Holder, â€Å"Spring On School Street. Somerville, Mass.† Margaret James, â€Å"Sunday† and â€Å"March 18† Wayne Jarus, â€Å"The Flower Garden† Guy Kettelhack, â€Å"Dithyramb for Springtime† Christine Klocek-Lim, â€Å"First Crocus† Steve Meador, â€Å"The Morning After† Justine Nicholas, â€Å"Quinquagesima† and â€Å"Magnolia† Jack Peachum, â€Å"Virginia in Spring† and â€Å"Epiphany in Carolina† Don Rehling, â€Å"Mountains Melting† Lisa Shields, â€Å"Calling Card† and â€Å"Pinked† Larissa Shmailo, â€Å"Spring Vow† Ingrid Toth, â€Å"Spring 1946† Melissa Varnavas, â€Å"Ashley’s Garden† Bill Vartnaw, â€Å"Sprin g† Enjoy these poems of the season!

Monday, May 18, 2020

Flourishing North American Cultures - 1455 Words

2000 years before Europeans began to arrive in the New World, the last era of the pre-Columbian development began. North American cultures such as the Mississippian culture, the Hopewell Tradition, and the Hohokam culture experienced growth and environmental adaptation throughout this era. Major contributions and innovations of Native Americans have developed and been passed on through generations of ancestors. Originating in 700 A.D., the Mississippian culture expanded through the Mississippi Valley and out into the southeastern states of Alabama, Georgia and Florida. For 800 years, until the 1550s, the Mississippian culture prospered. They cultivated a substantial amount of corn, by means of intensive farming, and other crops, such†¦show more content†¦At the peak of their dynamic culture, the Anasazi developed the Chaco Canyon. Within the canyon, they constructed many pueblos, totaling nearly seven hundred rooms. In addition, they built water-collection systems and a network of roads. It was a massive achievement in engineering. The founding fathers of America looked at the Iroquois, who lived along the St. Lawrence River in what is now New York, as a model of democracy to base America’s political system on. From the Iroquois, Europeans learned of a well-developed system of checks, balances and supreme law. Because the Iroquois influenced the Articles of Confederation, they were one of the most important native groups in North American history. The federation of the Iroquois enabled them to prosper in independence and protect themselves from enemies. The Hohokam culture of present day Arizona existed from 300 A.D. to 1200 A.D. The earliest Hohokam people lived in unusually large lodges possibly with their extended family. The Hohokam men, who were traditionally hunters, hunted large game with spears until the bow and arrow was introduced around 400-500 A.D. Throughout the culture’s lifespan, its geographical range expanded by at least three to four times. As the Hohokam culture expanded and their contacts with neighboring tribes increased, trade began to flourish. A surprising variety of products wereShow MoreRelatedDiversity in American Culture and Civilization1759 Words   |  7 Pagesï » ¿ Diversity in American Cultures Background Historically there is no civilization or American culture. In the territory of todays America before the Spanish conquest, there were culturally heterogeneous societies, in broad regional shared, throughout its history and with a variable duration, the influence of common civilizational horizons. Introduction The extraordinary cultural diversity inherited from the original American cultures and of the Spain of the three great religions joinedRead MoreNew Negro Essay984 Words   |  4 PagesThe abolition of slavery in the United States presented southern African Americans with many new opportunities, including the option of relocation in search of better living conditions. The mass movement of black people from the rural areas of the South to the cities of the North, known as the Black Migration, came in the 1890s when black men and women left the south to settle in cities such as Philadelphia and New York, fleeing from the rise of Jim Crowe Laws and searching for work. This migrationRead MoreThe United States Of America1484 Words   |  6 Pagesliberty and diversity from the colonial period of it s history. From the earliest starting point, notwithstanding, American liberties were attached to a blend of religious and ethnic affiliations that special a few tenants of North America over others. Although European thoughts of liberty set the tone for what was conceivable, those freedoms looked to some degree changed in pioneer North America, where indigenous and African people groups and societies likewise had some impact. The outcome was moreRead MoreSports And Education : Paving The Way For A New American Life995 Words   |  4 PagesSports Education: Paving the Way for a New American Life in North Carolina With the conclusion of the Civil War in 1865, the â€Å"New South† as the native folks of North Carolina began referring their state by, sought a new way of American lifestyle through the rapid growth and popularity of organized sports. A nation controlled by ideals of the racist white male suppressed the ability of women, the poor, and African Americans to create a prosperous life for themselves. Pamela Grundy is able to beautifullyRead MoreThe Harlem Renaissance850 Words   |  4 Pagesthe movement of six million African Americans from the rural South to the cities of the North during 1916 to 1970. Driven from their homes by unsatisfactory economic opportunities and harsh segregationist laws, many African Americans headed north in search for a better future. Due to the aftermath of World War One , it brought many African Americans into the thriving New York City. Moreover, during the early 1920s the African Americans developed their own culture by the creation of art, music , literatureRead MoreRacism During The Civil War973 Words   |  4 Pagesbeginning of our country, we began our racism with slavery. Slavery in our history was the ownership, torture, and forced labor of African-Americans. After a few decades, the North and the South split, the north wanting more equal right and the south wanting to keep slavery. This caused the south to attempt to secede which eventually led to the Civil War. The north emerged as the victors of the civil war and as such, abolished slavery. In response to this, the south created the Jim crow laws which wereRead MoreThe Black Renaissance And The Great Depression971 Words   |  4 Pageshistory African Americans have not had it easy. Blacks in America have had a long struggle to gain equality and freedom, which still exists to this day. The years 1917 to 1945 were particularly tough for African Americans. Racial discrimination was at a high and segregation laws enforced the idea that blacks were inferior to the whites. African Americans desired to escape the unfair treatment and obtain equal rights, but found themselves stuck. The two World Wars drew African Americans North in searchRead MoreColombia Is A Country Located At The North Tip Of South America907 Words   |  4 PagesColombia is a country located at the north tip of South America. It is bounded by Panama and the Caribbean Sea in the north, by Venezuela and Brazil in the east, by Peru and Ecuador in the south, and the Pacific Ocean on the west. Colombia is the only South American country with coastlines on both the Pacifi c Ocean and Caribbean Sea (National Geographic.) Colombia is one of the largest South American countries at 439,733 square miles, or about the size of Texas and California combined. Colombia isRead MoreThe Mexican American War On America Essay1430 Words   |  6 Pagesis man who defines what that country, in fact, represents. The Mexican-American War showed citizens how â€Å"†¦the war and its unintended consequences shaped the meaning of American identity, ethics, and patriotism† . The U.S.-Mexican conflict proposed questions that struck at the heart of American culture. â€Å"What would become of slavery?† Southerners asked themselves; while abolitionists fought against the institution in the North, on the western front soldiers protected America from becoming dividedRead MoreThe American Civil War1082 Words   |  4 PagesThe North and the South had differences even before the beginning of the Civil War. The North had been more of an industrial economy and th e South were all farmers that required cheap labor. In 1818, Missouri Territory had gained the required population to be entered into the Union as a state. It was expected to be entered as a slave state. Then in January, 1820 a bill was passed to enter Maine into the Union. This would balance out the equal power between the amount of slave states and non-slave

Tuesday, May 12, 2020

Different Types Of Domestic Violence - 1595 Words

The objective of this paper is to identify different types of domestic violence that exist within the American society as well as within other cultures. Domestic violence is defined as abuse that is caused by aggressive behaviors, generally towards a spouse or partner in an intimate relationship. There are different forms of domestic violence that occur to people on a daily basis, and this violence exist mostly amongst women, but does not exclude the fact that there are men that fall victim to domestic violence as well. Throughout this paper I will discuss four different types of domestic violence. I will also go on to talk about the individuals who are more susceptible to be affected by these types of abuse and how these different types†¦show more content†¦Most people are unable to identify the controlling behaviors by their partner/spouse, but what they many may not realize is that domestic violence can come in many different forms. Within the American society many different types of domestic abuse that exist, but I will be discussing four of them. Physical, sexual, emotional and spiritual abuse. In the U.S 85% of women are physically abused compared to 15% of men. Physical abuse means inflicting pain on someone by use of physical force with the intention to harm them. Women between the ages of 18 and 34 may experience domestic violence at some point in their life. There are 38,028,000 women throughout the U.S that have been physically abused in their lifetime by an intimate partner, and 4,774,000 women that experience abuse daily (Vagianos, 2015). In the world there is a stereotype that only women are victims of domestic abuse, but men can also fall victim to this abuse. According to Psychcentral.com men are thought to be the only ones who abuse their spouse/partner due to the fact that they are stronger but, 33% of men have been abuse in their lifetime. Even though women are said to be weaker than men it is s till possible for them to abuse men physically, by biting slapping or even destroying their personal belongings women also tend to emotionally abuse their partner more often

Wednesday, May 6, 2020

Essay on Culture - 1216 Words

It is interesting that Raymond Williams creates a division between high class culture and lower class culture, suggesting that culture is ordinary, shared and common. If this is the case why does he emphasise a division in light of this concept? And if we all share a common culture can there be a division? It is difficult to understand the term culture. What is culture? Is it a utopian dream, is it a shared group of interests that bring a community together, or is it just simply a way of life? There are so many questions surrounding culture and its meaning. Raymond Williams described culture as â€Å"maps of meaning through which the world is made intelligible†, whether we agree with this definition or not, he was right in saying that the†¦show more content†¦But before I discuss Internet culture it is imperative that I decipher the essence of mass culture and mass media. To understand the term â€Å"mass†, it is important to study Gustave Lebon. Although there have been many more recent theorists that have discussed the term â€Å"mass†; including Karl Max, John Stuart Mills and Mathew Arnold, Lebon’s theories on â€Å"mass† have pervaded disputes on the subject ever since. A quote specifically that is questioned today is his warning that à ¢â‚¬Å"the age we are about to enter will in truth be the era of crowds† ([1895] 1916, p. 3), at a time when working class parties were more present and when western societies were dealing with the growth of industrialisation and mass migration to popular cities. His book â€Å"La psychologie des foules† was cited for its treatise to crowds, however is much more about the advent of mass society in physiological terms. He discusses â€Å"contagion, loss of individuality, and regression to a more primitive mental state were his favourite terms†. The reason for the book being described as a treatise for the mass is his connotation of crowd behaviour within a larger mass. For example Lebon quotes, â€Å"thousands of isolated individuals may acquire at certain moments, and under the influence of certain violent emotions — such, for example, as a great national event — the characteristics of a psychological crowd†. However, the mere coming together of a crowd is not sufficient enough to cause the disappearance of the consciousShow MoreRelatedCulture, Culture And Culture Essay1321 Words   |  6 PagesCulture Many times we hear concepts like ’Oriental culture’, ‘Italian culture’ or ‘Gothic Culture’. So we can understand and verify that it is an important concept related to the idea of the society where we live in. Culture, in Sociology, is a concept developed during XVIII and XIX centuries that has had various definitions. One exhaustive definition is in Browne (2015, p. 31): â€Å"Culture refers to the language, beliefs, values and norms, customs, dress, diet, roles, knowledge and skills, and allRead MoreCulture, Culture And Non Material Culture1256 Words   |  6 Pages Culture refers to any kind of morals, habits, norms, practices, beliefs, laws or customs acquired by man in a particular society. Culture is the set of knowledge, skills, traditions, customs, unique to a human group, to a civilization. It is transmitted socially from generation to generation and not by genetic inheritance, and largely determines individual behavior. (Arendt) Culture encompasses a very broad aspect of social life: techniques, manners, morals, lifestyle, system of values, beliefsRead MoreThe Culture Of The Mexican Culture930 Words   |  4 PagesThe world around us is surrounded by many diverse cultural groups. Each culture is unique and systematically made different, and cultures have their own beliefs and ways of life. Many cultures have their own language, values, set their own rules, and mores. Each culture has a group of people with the same beliefs, and they join organizations and institutions. Each culture is distinguishable from one another because each has different customs and beliefs. Although I was born in Mexico and broughtRead MoreThe Culture Of The Mexican Culture1416 Words   |  6 Pages How many different types of cultures are there? Here’s the answer there are many cultures. My story starts like this; both of my parents are from Guadalajara well most of my family is from that part of Mà ©xico. Being part of the Mexican culture is very different from other cultures, but every culture is unique of its own way. Many Mexican people have preserved and still do many of their ancestors’ traditions. Tradition plays a big role in my family for example: theRead MoreCulture, Culture And Non Material Culture1585 Words   |  7 PagesCulture Culture refers to any kind of morals, habits, norms, practices, beliefs, laws or customs acquired by man in a particular society. Culture is the set of knowledge, skills, traditions, customs, unique to a human group, to a civilization. It is transmitted socially from generation to generation and not by genetic inheritance, and largely determines individual behavior. (Arendt) Culture encompasses a very broad aspect of social life: techniques, manners, morals, lifestyle, system of values, beliefsRead MoreTechnology, Culture, And Culture1119 Words   |  5 Pageswe may have deemed a hindrance or ailment. In the implementation of every new technology it embodies many factors such as cultural, political, economic and scientific parallels. In the insert written by Arnold Pacey titled Technology; Practice and Culture, Arnold Pacey conveys the significance of attending to the cultural and organization facets of technology in its design and application, but most importantly that technology i s a valued neutral implementation that is embedded with inadvertent culturalRead MoreTattoos : Culture And Culture1527 Words   |  7 PagesTattoos in Culture There are different aspects of every culture and the American culture is no different. One of the aspects of American culture is the tattoo. Tattoos have been around for centuries, they are also part of other cultures and appeal to a broad variety of people. Tattoos became part of American culture through cultural diffusion, which is where one culture shares its culture with another through direct contact. Recently tattoos have re-assimilated into American culture and societyRead MoreCulture And Its Influence On Culture987 Words   |  4 Pages(Hutchison, 2011) said â€Å"culture is one of the two or three most complicated words in the English language† (p. 247). When I thought of culture, I used to picture food, festivities, clothes and country. Just like the nurse, I thought that if learned about one culture, I understood everybody in that culture. But as I started expanding my knowledge the meaning of culture started becoming harder to define. Different subjects seemed to have different definitions of what culture is. The idea expanded untilRead MoreThe Culture Of The Western Culture Essay1368 Words   |  6 Pagesaffects the values and beliefs of a person compromising on their identity. The influence of the western culture (American) has been spreading at a fast rate especially to the ‘colored’ citizens of the country replacing their traditions with those of the whites. Most of the people especially those who move to foreign countries in such of greener pastures are forced to surrender or forsake their cultures to fit into the new society. While studies have indicated potential cultural extinction and loss ofRead MoreCulture : Culture And Anarchy1312 Words   |  6 PagesCulture is one hard concept to define because it encompasses a number of fields, such as anthropology, sociology, history, literature, philosophy, psychology and linguistics, that’s why it is difficult to find out one valid definition that covers all the aspec ts of culture. As exemplified in Arnolds’ Culture and Anarchy (1867), cited in Spencer-Oatey, (2012) the term culture refers to products that have artistic or literary value, which are particularly approved of by elites and the upper-middle

Alcoholism and its link to poor self-esteem Free Essays

string(316) " Overwhelming data available have proven that traditional school programs are not sufficient to address the issue; in order to be really effective in curbing alcoholism among teenagers, it is very important that as researches yield additional information, new strategies should be incorporated and employed as well\." Prior to maturity is the stage of adolescence. This is the period where physical and psychological changes take place. The beginning of adolescence is indicated by physical changes known as puberty. We will write a custom essay sample on Alcoholism and its link to poor self-esteem or any similar topic only for you Order Now With these changes, entail the teenager’s self-perception regarding his physical transformation. Although this aspect is only one of the areas that might seriously affect an adolescent’s self-esteem, it is also a major consideration in the understanding of the youth’s developing self (Halonen Santrock, 1996). These physical changes affect personality; radical changes in attitudes and interests may occur, but there is consciousness in acting the role of adults. Conflicts may be experienced or may arise as a result of psychosocial behavior patterns in the attempt to achieve maturity. Accepting one’s physique, therefore, is considered one of adolescent’s developmental tasks(Hilgard, 2001). In addition, there is also the emotional independence from parents; developing intellectual skills and concepts necessary for civic competence; desiring and achieving socially responsible behavior and building values in harmony with adequate scientific world-picture (Halpern, 1992). These are actually innate cravings of every individual person and must be resolved especially in such a critical period as adolescence. Problem statements Basic theoretical viewpoints in social psychology are divided on the effects of self-esteem on an individual’s functioning relative to his/her world. One extreme views self-esteem as the root cause of all of society’s problems and that raising it is to solve many social ills. Where poor performance in school is a perennial problem, unemployment or poverty is concerned, the advocates say that poor self-esteem is at their roots. Alcoholism for instance may indicate that an adolescent is having a problem with self-esteem (Pritchard, 2007). This research intends to show that there is a strong correlation between the poor self-esteem and adolescent alcoholism in terms of a teenager’s deficiency and maladaptive patterns in confronting issues concerning himself and his role in his community. Also, in an attempt to provide appropriate recommendations that might be useful for a possible reduction to the incidence of adolescent alcoholism, underlying causes of such phenomena will be analyzed. Specific Main Questions and Sub-questions: Based on the developmental tasks that are expected to occur during the adolescent stage and the context in which self-esteem plays a role in alcoholism, the main research question of this study was drawn as to †¢ What is the correlation of poor self-esteem to adolescent alcoholism? The subsequent research sub-questions that will guide the framework of the research study are as follow: A. What is self-esteem? B. What are the effects of low self-esteem to adolescents? C. To what extent does alcoholism in adolescents a reflection of low-esteem? D. What are the reasons that contribute why adolescents with low self-esteem lead to such maladaptive behavior as alcoholism? E. What are the interventions available to help adolescents with low self-esteem who suffer in alcoholism. F. What strategic approaches could be used to reduce the incidence of lowered self-esteem? CHAPTER TWO LITERATURE REVIEW Title: Self-esteem and its relationship to alcohol and substance abuse prevention in adolescents Author: Joseph, Donnelly, PhD. Studies regarding substance abuse (alcohol included) yielded results that clearly associate self esteem closely to it. Those who are engaged in alcohol use in later or older age do so because they have learned the use of it in their early and moldable years (11 years old or 5th 6th grade). Consequently, attempts have been made to deal with the area of self-esteem in hopes that when this psychological problem among teens is addressed properly, substance abuse might somehow be curbed. There are programs that cater to this need and they are actually placed side by side with the traditional curriculums of some schools. The specific aim of the program is prevention and anticipates a positive effect since it seeks to deal with the potential problem of alcohol use before its actual occurrence. Experts and researchers believe that this quandary of alcohol abuse among teens may be helped by treating it in a stage where it is less obvious – that is, when the youngster is not yet manifesting or is obviously using alcohol, but on the brink of experimenting on it (Donnelly, 2007). Advocates of the program are optimistic to the efficacy of their method. The line of attack of this particular method is directed towards factors that are crucial to the make up of adolescents’ life experiences. Understanding the transitions that teenagers most likely will go through is the underlying principle that facilitated the study that eventually led to the formation of this program. Hence, the high hopes that the proponents of this program maintain. In this paper, the author tries to explore and explain the rubric of the particular synopsis mentioned above and to finally (in the process) convince its readers of its viability in decreasing the problem of alcoholism among teens and young adults in the coming years. It will explain the rationale behind the effectiveness of the curriculum since the whole program is aimed at the core level of the perpetual potential problem of alcohol addiction. ~Feasibility of the Program The National Association for Self-Esteem (NASE), as the very name of the association clearly implies, believe that the self-esteem of the individual plays a major role why or why not that particular person is using/abusing or not using/abusing alcohol. The observation is that teenagers with low self esteem have higher likelihood to experiment not only with alcohol but with other harmful psychoactive substances than those with high self-esteem. Furthermore, their studies yield evidences that point to the fact that individuals with positive self-esteem show not only little serious involvement with addictive substances but lesser tendency to risk trying the pleasures of these drugs. Convinced of this observation, self-esteem proponents constantly research and write articles that speak to the issue. They support a prevention program which has within it as crucial part â€Å"self-esteem enhancement. † Not any prevention program or traditional approach to the problem will achieve a longer-lasting effect. Overwhelming data available have proven that traditional school programs are not sufficient to address the issue; in order to be really effective in curbing alcoholism among teenagers, it is very important that as researches yield additional information, new strategies should be incorporated and employed as well. You read "Alcoholism and its link to poor self-esteem" in category "Papers" Important factors along with self-esteem that must be tackled include: personal efficacy, ability to decide wisely for oneself, and communication skills, etc. These areas must be developed since they influence and affect the behavior of an individual. It is believed that when these basic skills are taught and cultivated, rather than concentrating on the harmful effects of alcohol, tobacco, and illicit drugs, the benefits will be much more than the reduction of the likelihood of teenagers and young adults to use and abuse drugs. Involvement with other behavioral correlates like unsafe sexual encounters, and teenage pregnancy, will also diminish. The timing of the implementation of this kind of preventive program in schools for it to really achieve its goal among teenagers is also emphasized. It has to be implemented early, or else, its efficacy will lessen. Dr. Joseph Donnelly (self-esteem proponent) said: â€Å"It is much easier to prevent adolescents from ever engaging in the use of substances than it is to deter that use once it has begun. † Title: Self Esteem Author: Dr. E. Pritchard According to the author, the concept on self esteem hinges around the physical attractiveness of a person rather than on objective values or qualities. Dr. Pritchard attempts further that for most people who regard physical attractiveness as pre-eminent to be on top of the world of men, self-esteem then will become an issue. The author narrows the two important salient features in concept of self esteem which includes: -â€Å"a feeling of being lovable† -â€Å"a feeling of being competent† He qualifies also such distinction that low self esteem is not the same as depression. He also identifies two strong motivations people have: the need for praise or compliment or a positive feedback, and the need for self-verification. He further mentions that ecological niches in every individual provide a clue as to the degree that our self-view is adversely affected. In a related study on Marital Bliss, couples are said to be observed as more committed to each other due to their consistent self-view; i. e. , one who has a positive self-view is more committed to the other who also has a positive self-view. Furthermore, Pritchard examines the validity of the claim and states his own argument against what is seemingly narrow understanding of the concept: if self-esteem may be a root problem in society’s problems and if the resulting ills that society is recipient of is suffering from poor self-esteem, then it is logical that raising it will positively eradicate if not remove the problems of people. Title: Urban-rural differences in adolescent self- esteem, leisure boredom, and sensation-seeking as predictors of leisure-time usage and satisfaction Author: Winsome Rose Gordon and Marie Louise Caltabiano The author seeks to establish the mediation of low self-esteem over the adolescents’ choice to opt for deviant behavior rather than on more socially acceptable conduct. Deviant behavior refers to use and abuse of drugs as observed in the study. Other factors such as leisure boredom and sensation-seeking as possible mediators as self-esteem is known to be more effective in drawing an adolescent to engage in rather in more productive venues. Title: Evaluating the effects of self-esteem on substance abuse among homeless men (evaluating self-esteem) Author: Barris P. Malcolm It is especially significant that even in studying homeless men, it is important that studies like these further cement the role of self-esteem plays in the choice to use chemical or other substances. It also reviews the studies done by Kaplan in that a strong link tying self-esteem to the possible dependence of individuals to alcohol and other harmful substances. The study seeks to provide the theoretical framework to support the notion risky behaviors including indulgence with alcohol and drugs are associated with low self. In similar attempts to elaborate the research, the author also cited the inconsistent reports and studies done by several authors which claims that alcoholism results to higher self-esteem rather than its opposite. Title: Self-esteem: the costs and causes of low self- worth Author: Nicholas Emler Emler collated and presented his facts on several studies that support the close correlation that a poor self-esteem influences the individual’s choice to adopt a destructive lifestyle. However, in this study, Emler clarifies that o Self-esteem can actually be measured and quantified reliably o Parental influences play a direct part in developing the child’s view of self hence, a low self-esteem stems from such factors as parenting styles, physical and sexual abuse o The interventions that have been developed by experts are still limited and are not known to be effective for a long period of time. o Strategic approaches implemented and public policies have their specific outputs as a response to the position that low self-esteem can be equated with self-destructive patterns. o Other factors such as belonging to a particular minority group, race or gender may be root causes that a person like an adolescent is specifically tempted. The review and in-depth report reflect the negative correlation between self-esteem and the factors just enumerated. Reference: 1. Donnelly, Joseph. 2004. Self-Esteem and it’s Relationship to Alcohol and Substance Abuse Prevention in Adolescents. Dept. of Health Professions/PERLS National Association for Self-esteem. 2. Emler, Nicholas. 2001. The costs and causes of low self-esteem. Joseph Rowntree foundation. 3. Gordon, Winsome Rose. 1996. Urban-rural differences in adolescent self-esteem, leisure boredom, and sensation-seeking as predictors of leisure-time usage and satisfaction. Adolescence. p. 1 4. Halonen, JS, JW Santrock. 1996. Psychology: contexts of behavior. Dubuque, IA: Brown and Benchmark, p. 810. 5. Hilgard. E, et al. 1983. Introduction to Psychology. 7th edition. New York: Harcourt Brace Jovanich. 6. Malcolm, Barris. 2004. Evaluating the effects of self-esteem on substance abuse among homeless men (evaluating self-esteem. Journal of Alcohol and Drug Addiction. 7. Pritchard, John. Self Esteem. Accessed September 27, 2007 file:///D:/Documents%20and%20Settings/alan/My%20Documents/ALCOHOLSIM%20AND%20SELFESTEEM/social98b. html 8. Halpern, D. F. 1992. Sex differences in cognitive abilities. 2nd ed. Hillsdale, NJ; Lawrence Erlbaum. How to cite Alcoholism and its link to poor self-esteem, Papers

Location and Capacity Strategies Samples †MyAssignmenthelp.com

Question: Discuss about the Location and Capacity Strategies. Answer: This essay has been constructed in order to understand location and capacity strategies that leads to effective operational activities. It is known that capacity of any facility is explained as the rate of productive ability. A firm can explain their facility location and select the process technologies after it has discovered a need for innovative and expanded the facilities by expanding the facilities by assessing the level of capacity planning. It is seen that capacity requires to be understood on the level of demand forecasts. It is even seen that discovering the level of capacity thats is needed is dependent on the location of the capacity and that is even required to be determined. It is known that decisions with respect to locations are often undertaken in stages. It is known that long-term capacity planning makes use of the unit cost as a function of the size of the facility, economies of scope and economies of scale. The level of capacity with respect to the unit cost output has been found within the economies of scale in small size facility, medium size facilities and diseconomies of scale for very large facilities. The demand and life cycles for multiple outputs with respect to the size of facility comprises of demand seasonality and lifecycles output. The forecasting of the required organizational capacity from the multiple life cycles is essential to be discovered so that proper capacity can be attained. The timing of capacity increments are segregated into straddle, lead and lag. The capabilities and the decision of location are frequently driven too much by the considerations that are short-term in nature. It has been observed that short-term considerations comprises of the exchange rates and wage rates. In order to understand the better approach, it is important to consider that how the location has an impact on the enhancement of the long-term capabilities. It has been observed that this process consists of six steps that are inclusive of recognizing the sources of the value, identifying the capabilities that are required, evaluate the implications of the location decision on the enhancement of the capabilities, recognising the probable locations, then assessing the locations and finally to construct a strategy for establishing a network of locations. The stage one comprises of the regional international that looks to reduce the costs related to transportation and provide a service that is accessible, along with proper labour supply, rate of wage, unions, regional taxes, political stability and barriers of trade. The next stage that includes community comprises of the availability of acceptable locations, attitudes of the local government, tax incentives, attitudes of the community and the amenities that are available. The total weighted score that is used to understand the capacity with respect to location is evaluated by the formula iWiSi. Locating the pure services is possible by understanding the facility recipient that involves exploitation of the facilities, per person travel distance and distance of travel per visit. This service even involves the facility to the recipient. The effective utilisation of capacity through the schedule management is understood with the help of the production plan. The production plan is the outcome of the managerial repetition and transformations to the average plan. This plan is frequently disaggregated from one degree to major output groups. The production plan comprises of the average plan and the production plan. The master schedule refers to the point where the genuine orders are assimilated into the scheduling process. In this schedule, the average outputs are segregated into individual end items. It is seen that the rough-cut capacity planning refers to the feasibility evaluation of the master production schedule. The historical ratios of the loads are placed on the work-centres that are exploited. Priority planning involves the materials that are required during the feasibility examination of the master production to ensure that all the materials will be accessible when required. The capacity planning involves the internal control system and the master schedule exploited to gain the required capacity over the horizon of planning. This planning looks to record the reports that are gathered from each work centre and considers the inventory and lead times. The process of loading decides upon the fact that which are the jobs that requires to be assigned to which work centres. This is process is useful as at certain points some tools or employees are efficient for certain jobs. In the process of sequencing priority rules are often exploited. It is done after the jobs that are allocated to the work centres and the sequence in which to filter the task requires to be decided. The sequencing can have an effect on the timeliness of the completion of the job. The process of despatching i nvolves the physical release of a work order from the production planning. It is seen that expediting involves the job of getting the task done within the stipulated once it has been released to the floor shop. The next step involves the scheduling services that involves the revenue management and overbooking. This process tries to assign the fixed capacity of a service to compare the revenue requirement in the market place. The yield management becomes appropriate mostly in fixed capacity and perishable capacity. The short term capacity planning is helpful in increasing the resources, improves the use of the resources, alternatives for short-term capacity, capacity planning for services and modify the output. The rise in the resources involve overtime, add of shifts, subcontracts etc. the improvement of the use of the resources include scheduled appointments, inventory output and backlog demand. The substitute to the short-term capacity raises the resources, enhances the use of resource, and modifies the demand and output. It is even seen that psychology and queuing of waiting comprises of waiting-line analysis and the principles of waiting. The waiting-line analysis is a tool to explain the various significant measures of performance of the operating process. Cost of waiting and cost of service are the two trade-off costs of waiting line analysis. The various principles of waiting include the unoccupied time that feels higher than the time occupied, anxiety that makes waiting look longer, uncertain waiting is higher than the known finite waiting etc. It is seen that these are the various location and capacity strategies that would enhance the operations of any firm.

Friday, May 1, 2020

Financial Accounting Share Capital of Jewel

Question: Discuss about the Financial Accounting for Share Capital of Jewel. Answer: 1. 100% of the share capital of Jewel Ltd. acquired by Joan Evaluation of Acquisition as on 30 June, 2016 Acquired Net assets Fair value Share Capital $2,00,000.00 Retained Earnings $80,000.00 Revaluation Surplus ((9000*(100-30%)) $6,300.00 $2,86,300.00 Acquisition Cost $3,56,000.00 Goodwill on acquisition $69,700.00 journal entries (Consolidation) as on 30 June, 2016 Plant Ac Dr. $9,000.00 To Tax Liability (Deferred) $2,700.00 To Revaluation Surplus $6,300.00 (being plant considered at fair value) Share Capital A/c Dr $2,00,000.00 Retained Earnings A/c Dr. $80,000.00 Revaluation Surplus A/c Dr. $6,300.00 Goodwill A/c Dr. $69,700.00 To Jewel investment $3,56,000.00 (being entry passed for acquisition) Retained earnings A/c Dr. $6,000.00 Depreciation A/c Dr. $1,500.00 To Accumulated Depreciation A/c $7,500.00 (being recording of depreciation done) Deferred tax liability A/c Dr. $2,250.00 To, expenses of income tax $450.00 To Retained earnings $1,800.00 (being tax accounted on depreciation) Sales A/c Dr. $42,000.00 To Cost of goods sold $42,000.00 (Being stock sale of intercompany removed) Sales A/c Dr. $65,000.00 To Cost of goods sold $65,000.00 (Being stock sale of intercompany removed) Cost of goods sold A/c Dr. $2,000.00 To Inventory A/c $2,000.00 (Being elimination of Profit on inventory done) Cost of goods sold A/c Dr. $13,000.00 To Inventory $13,000.00 (Being elimination of Profit on inventory done) Sales A/c Dr. $20,000.00 To Cost of goods sold $15,000.00 To Inventory $5,000.00 (Being elimination of Profit on inventory done) Gain on sale of plant A/c Dr. $36,000.00 To Plant $36,000.00 (Being elimination of Profit on plant sale done) Management fee revenue A/c Dr. $26,500.00 To, fee expenses of Management $26,500.00 (Being revenue and expense of inter company eliminated) Dividend received from Jewel A/c Dr. $93,000.00 To payment of dividend $93,000.00 (Being inter company dividend eliminated) Part B Worksheet Consolidated Removals Joan Jewel Dr. Cr. Financials (Consolidated) Assets Current Assets $ - Accounts Receivable $ 55,400.00 $ 84,500.00 $ 1,39,900.00 Inventory $ 1,05,000.00 $ 38,000.00 $ 20,000.00 $ 1,23,000.00 Non-Current Assets $ - Land and buildings $ 2,78,000.00 $ 3,26,000.00 $ 6,04,000.00 Plant - at cost $ 2,99,850.00 $ 3,55,800.00 $ 9,000.00 $ 36,000.00 $ 6,28,650.00 Less: Accumulated Depreciation $ (85,750.00) $ (1,38,800.00) $7,500.00 $ (2,32,050.00) Investment in Jewel Ltd. $ 3,56,000.00 $ 3,56,000.00 $ - Goodwill $ 69,700.00 $ - $ 69,700.00 Total Assets $ 10,08,500.00 $ 6,65,500.00 $ 78,700.00 $ 4,19,500.00 $ 13,33,200.00 Liabilities Retained Earnings $ 3,58,000.00 $ 2,44,200.00 $ 2,19,700.00 $ 78,450.00 $ 4,60,950.00 Share capital $ 3,50,000.00 $ 2,00,000.00 $ 2,00,000.00 $ 3,50,000.00 Revaluation Surplus $ - Current Liabilities Accounts Payable $ 81,700.00 $ 76,300.00 $ 1,58,000.00 Tax Payable $ 66,300.00 $ 25,000.00 $ 91,300.00 Non-current Liabilities Loans $ 1,52,500.00 $ 1,20,000.00 $ 2,72,500.00 Deferred tax liability $ 450.00 $ 450.00 $ - Total Liabilities $ 10,08,500.00 $ 6,65,500.00 $ 4,19,700.00 $ 78,900.00 $ 13,33,200.00 Removals Joan Jewel Dr. Cr. Financials (Consolidated) Sales $ 7,81,400.00 $ 7,40,000.00 $ (1,27,000.00) $ 13,94,400.00 Cost of Sales $ (4,94,000.00) $ (4,38,000.00) $ 1,22,000.00 $ 15,000.00 $ (8,25,000.00) Gross Profit $ 2,87,400.00 $ 3,02,000.00 $ 5,69,400.00 Dividend recd from Jewel $ 93,000.00 $ - $ (93,000.00) $ - Management fee revenue $ 26,500.00 $ - $ 26,500.00 $ - Gain on sale of plant $ 40,000.00 $ 36,000.00 $ (36,000.00) $ 40,000.00 Expenses Admin expenses $ (40,800.00) $ (28,700.00) $ (69,500.00) Depreciation $ (29,500.00) $ (56,800.00) $1,500.00 $ (87,800.00) Expenses of Management fee $ - $ (26,500.00) $ 26,500.00 $ - Other expenses $ (1,25,100.00) $ (86,000.00) $ (2,11,100.00) Operating profit before tax $ 2,51,500.00 $ 1,40,000.00 $ 2,41,000.00 Income tax exp $ (75,500.00) $ (42,000.00) $ 450.00 $ (1,17,050.00) Operating profit after tax $ 1,76,000.00 $ 98,000.00 $ 1,23,950.00 Retained earnings 1 July 2015 $ 3,19,400.00 $ 2,39,200.00 $84,200.00 $ 4,74,400.00 Available for appropriation $ 4,95,400.00 $ 3,37,200.00 $ 5,98,350.00 Dividends paid $ (1,37,400.00) $ (93,000.00) $ 93,000.00 $ (1,37,400.00) Retained earnings 30 June 2016 $ 3,58,000.00 $ 2,44,200.00 $ 4,60,950.00 2. According to IFRS-3, a subsidiary can be termed as a company having a voting right greater than 50% controlled by different company. Specifically, it is termed as the parent company (Graham Smart, 2012). A subsidiary can be controlled by the holding company either in part or in full. In this scenario, Bosco Ltd. contains a holding of 80% of Circus Ltd. Therefore, the relationship can be term as holding subsidiary and not associates (Horngren, 2013). Partial Goodwill Method Acquisition analysis as on 30 June, 2016 Acquired Net assets Fair value Share Capital $5,00,000.00 Retained Earnings $4,25,000.00 Revaluation surplus $10,000.00 $9,35,000.00 Bosco Ltd Share (80%) $7,48,000.00 Acquisition csost $8,90,000.00 Goodwill on acquisition $1,42,000.00 Journal entries as on 30 June, 2016 Consolidated Share Capital A/c Dr $5,00,000.00 Retained Earnings A/c Dr. $4,25,000.00 Revaluation Surplus A/c Dr. $10,000.00 Goodwill A/c Dr. $1,42,000.00 To Circus Ltd. investment $8,90,000.00 To interest of Non-Controlling $1,87,000.00 (being entry passed for Acquisition) Sales $1,43,000.00 To COGS $1,43,000.00 (being sale of inventory by Bosco to Circus) Sales $1,20,000.00 To COGS $1,20,000.00 (being sale of inventory by Circus to Bosco) COGS (84000-70000) A/c Dr. $14,000.00 To Inventory A/c $14,000.00 (Being elimination done for Unrealised gain on sale of inventory) Impairment of goodwill A/c Dr. $5,000.00 To Goodwill A/c $5,000.00 (Being Goodwill impairment done) Profit on sale of plant A/c Dr. $87,500.00 To Plant $87,500.00 (Being Profit on sale of plant eliminated done on a inter company basis) Loan from Bosco Ltd A/c Dr. $3,00,000.00 To, Loan to Circus Ltd $3,00,000.00 (being elimination of intercompany loan done) Income on interest A/c Dr. $9,000.00 To Interest expense $9,000.00 (Being Interest income expense on inter company loan eliminated) Dividend revenue A/c Dr. $1,86,000.00 To payment of dividend $1,86,000.00 (Being elimination of dividend to holding company done ) Circus Retained earnings A/c Dr. $6,77,000.00 To Bosco Ltd (attributable profit) $5,41,600.00 To Non controlling interest (attributable profit) $1,35,400.00 (Being distribution of profit done)) Part C Acquisition analysis As on 30 June, 2016 Full Goodwill Method Acquired Net assets Fair value Share Capital $5,00,000.00 Retained Earnings $4,25,000.00 Revaluation surplus $10,000.00 $9,35,000.00 Cost of Acquisition (890000+200000) $10,90,000.00 Acquisition leading to Goodwill $1,55,000.00 Journal entries (Consolidated) as on 30 June, 2016 Share Capital A/c Dr $5,00,000.00 Retained Earnings A/c Dr. $4,25,000.00 Revaluation Surplus A/c Dr. $10,000.00 Goodwill A/c Dr. $1,55,000.00 To Investment in Circus Ltd. $8,90,000.00 To Non-Controlling interest $2,00,000.00 (Being full goodwill method used) 3. Acquisition analysis Acquired Net assets Fair value Share Capital $2,00,000.00 Retained Earnings $95,000.00 $2,95,000.00 Cricket Ltd. Share $1,18,000.00 Acquisition Cosst $1,60,000.00 Goodwill on acquisition $42,000.00 Consolidation Journal entries - As on 30 June, 2017 Share Capital A/c Dr. $80,000.00 Retained earnings A/c Dr. $38,000.00 Goodwill A/c Dr. $42,000.00 To Investment in Charlie Ltd. $1,60,000.00 (being passing of Acquisition entry done) Sales A/c Dr. $6,000.00 To COGS $4,000.00 To Inventory $2,000.00 (Being elimination of inventory held by cricket ltd) Sales A/c Dr. $12,000.00 To COGS $9,000.00 To Inventory $3,000.00 (Being elimination of inventory held by Charlie ltd) Land A/c Dr. $50,000.00 To Asset revaluation Surplus $35,000.00 To Deferred Tax Liability $15,000.00 (being revaluation of land done) Dividend Income A/c Dr. $80,000.00 To payment of dividend $80,000.00 (Being dividend payment eliminated) Retained earnings (WN:1) $10,36,400.00 To Cricket Ltd. (attributed profit) $10,36,400.00 (Being attribution of [profit done) Working 1 Computation of attributable profit 30 June 2017 figure of Retained earnings $25,91,000.00 Cricket Ltd. share % 40% Cricket Ltd. attributable profit $10,36,400.00 References Graham, J. Smart, S. (2012). Introduction to corporate finance. Australia: South-Western Cengage Learning. Horngren, C. (2013)Financial accounting. Frenchs Forest, N.S.W: Pearson Australia Group. Leo, Ken J. (2011). Company Accounting, Boston:McGraw Hill Libby, R., Libby, P. Short, D. (2011) Financial accounting. New York: McGraw- Hill/Irwin.