An Essay on Telephone Marketing :: essays research papers

An essay on telephone marketing Issues surrounding telephone marketing can never be over analysed. There are many factors which influenced the development of telephone marketing. Cited by many as the single most important influence on post modern micro eco compartmentalism, telephone marketing is featuring more and more in the ideals of the young and upwardly mobile. Inevitably feelings run deep amongst the aristocracy, trapped by their infamous history. Relax, sit back and gasp as I display the rich tapestries of telephone marketing. Social Factors As Reflected in classical mythology society is complicated. The immortal and indispensable phrase ‘honesty is the best policy’ [1] created a monster which society has been attempting to tame ever since. Much has been said about the influence of the media on telephone marketing. Observers claim it is crunchy on the outside but soft in the middle. Our post-literate society, more than ever before, relies upon telephone marketing. To put it simply, people like telephone marketing. Economic Factors We no longer live in a world which barters 'I'll give you three cows for that hat, it’s lovely.' Our existance is a generation which cries 'Hat - $20.' Of course, telephone marketing fits perfectly into the Custard-Not-Mustard model of economics. Inflation telephone marketing It is apparent from the graph that the influence of telephone marketing is strong. What is the secret to its strength? Even a child could work out that inflation has always depended upon telephone marketing to a certain extent, but now more that ever. In the light of this free trade must be examined. Political Factors No man is an island, but what of politics? Comparing the electoral politics of most Western and Eastern European countries is like comparing pre and post war views of telephone marketing. Let us consider the words of that silver tongued orator, the uncompromising Vatusia Shandy 'A man must have his cake and eat it in order to justify his actions.' [2] He was first introduced to telephone marketing by his mother.

DNA Research Paper

DNA is a nucleic acid that is basis of genetic information. It is like a set of instructions for our bodies and genetic codes. DNA has many different components that make it up such as hydrogen, oxygen, nitrogen, and phospurous. The structure has two long polymers of a simple unit called nucleotides. Holding the back of the structure is sugar and phosphate which are attached by ester bonds. Bonded to each sugar is 4 different types of molecules called bases. The backbone of the dna is where the genetic information is stored. The code is read by copying stretches of DNA into the related nucleic acid RNA, in a process called transcription. Properties in DNA once put together make the structure scientists see under the microscope discovered by James D Watson. The structure is two helical chains coiled around the same axis. It’s two long strands twirl around like vines on each other in the shape of a double helix. The nucleotide repeats which is a base linked to sugar and one or more phosphate. The back bone of most DNA strand is made form is made from phosphate and sugar resides. Phosphate is a inorganic chemical that is a sale of phosphoric acid they are mined to obtain phosphorous that is used in agriculture. The sugar in dna is 2 deoxyribose which is pentose which is a 5 carbon sugar. Many bonds hold the dna together such as hydrogen bonds, and phosphodiester bonds. And the four bases are adenine, cytosine, guanine, and thymine. The bases attach to the sugar/phosphate which when attached make up a nucleotide. DNA plays a dramatic role in todays society such as paternity tests, criminal investigations, and genetic engineering. A forensic scientist can test blood, semen, skin, saliva, or hair found at any crime scene to solve crimes committed. When used for genetic engineering manipulation of the DNA is used and therefore synthetic genes are made and put into things such as food or animals. Genetically modified food has been on the market since 1994. An insulin producing bacteria produced since 1982. This simple yet complicated acid plays important roles from being copied to cure a disease. From holding genetic information Like a CPU for you body. Or solving a murder case. I can honestly say before doing this report I had no idea really what DNA was.

Naked Economics Essay

DOCTORAL WRITING TIPS: PLEASE READ-IMPORTANT-HINT, HINT, HINT Please use the tips below and I am almost certain you will get a much better grade, create very polished, doctoral-level papers, and will have a MUCH easier time on your proposal/project/dissertation as these items are REQUIRED. 1. Do not use too many direct quotes — in academia there is an emphasis put on being able to read, assimilate, and paraphrase thus the use of direct quotes is really an academic no-no in most cases. Just to give you an example, in a paper of about 10 pages I would expect to see no more than one or two direct quotes–if at all. Use direct quotes only where you need to emphasize something that is unique and requires an exact replay of whatever it is that you are trying to say. This being said, keep yourself out of harm’s way and avoid the use of direct quotes as much as possible. 2. All ‘statements of fact’ MUST be cited in your paper. All citations noted within the body of your paper, slides, tables, charts or graphs, should also have corresponding full references in the back of your paper in the References section. Only items that are cited in your paper should appear in the reference section. No other items should ever be in the reference section unless they were already cited in your paper. 3. Read all assignments VERY carefully. Too many times I see students lose valuable points as they read their assignment one time and start writing. Most of the time when this is done, critical requirements are missed, resulting in many lost points and a greatly reduced grade. 4. If you must use direct quotes (which again, should be infrequently at best), you absolutely positively MUST have a page number or paragraph number (if it is a non-paginated website). This is not only an APA regulation but one that will also help you avoid a charge of plagiarism. This is VERY serious so please take note. 5. Do not use sources that are ancient unless it is truly a section using historical background. Recently I saw a student paper where they were citing current sources and then jumped in and cited a source from 1948 . . . and it was not a historical section!! This was merely an irrelevant and ancient reference that should not have been included in that paper. 6. If a central point was noted in your requirements for the assignment, make sure that you cover that exact point,  making direct reference to it, citing it, and of course including a corresponding reference in the reference section. Example if you were to compare and contrast a noted author, be sure in your paper that you specifically mention that author, their works, the date of their work, and also make reference to that citation in the Reference section of your paper. 7. If you are making a general statement with a citation, then you would not use a page number or a paragraph number. Only direct quotes that should be used very sparingly would get page and paragraph numbers (Are you getting the idea you should avoid the use of direct quotes 😉 ). Two citations per paragraph and one direct quote per page is a rule of thumb. 8. Be very mindful of the page count and word count that have been provided in the assignment’s details. There is a reason for page and word count — it is a direct clue as to the scope of the paper. Additionally if you are ever planning to publish in a journal, you will be given a very stringent page and/or word count. If the publishers tell you the article is to be 1000 words and instead you write 1001 words, your article will be rejected . . . I am not kidding this is true. In terms of scope, if the paper is to be 750 words clearly your coverage of that topic will be much different than if the paper required 7500 words†¦ page count and word count can be your friend so pay very close attention. Please do not ask the instructor if they are serious about the page and word count . . . needless to say they will say ‘yes’ so do not even ask. Additionally please do not ask for exceptions to the page/word count as there was an intent for this assignment and page and work out was part of that. These assignments are attempting to train you to be a precise and disciplined professional writer. 9. Be sure all papers include an introduction that gives a brief background about your topic but also includes specifically what will be covered in the paper. The word ‘introduction’ should be omitted as a section header. 10. Be sure your paper has a substantive conclusion that summarizes what was included in the paper. Please do not use the conclusion to introduce new information†¦ this is not the place for new information as the conclusion is merely a summary section of what was ALREADY covered in your paper. Ideally, your conclusion should key off the introduction. 11. Do not use contractions. Example: ‘don’t’, ‘I’m’, he’ll’–Additionally, use a scholarly, formal tone in all your papers. Your paper is not to sound like a personal story, journal, magazine  article, letter to a friend, personal diary, or stream of mind writing effort..be Clear, Concise, and Precise in all doctoral writings. 12. Be sure to not use first and second person in all writings. It is entirely possible to write about a personal topic yet not use first person..example (use this style, it works well): This author believes; Research indicates, this researcher posits, experience has shown, etc. 13. Be sure to use APA 6th edition paper formatting, and spacing throughout the entire paper. This means that your paper should be double spaced line-wise throughout. From section to section, do not use extra line spacing in your paper–this includes from your cover to your reference section. 14. Watch your tenses. If you are writing in the current tense, be consistent and stay with the current tense throughout your paper. If you are writing in the future tense be consistent and stick with future tense throughout your paper. If you are writing in the past tense, be consistent and use past tense throughout your entire paper. 15. Be sure all your sentences are complete -no one-word sentences such as ‘Yes’!. Also, be sure each sentence has a subject. Example: He said the dog should go for a walk (WHO SAID?); That research showed interesting results (WHAT RESEARCH)? 16. All paragraphs should have a MINIMUM of 3 sentences. 17. Your doctoral writing should be clear, concise and precise. Avoid wordiness and flowery language. Wordiness and flowery writing is usually a sign that you are lacking substantive content, or are using ‘fillers’ to meet a word requirement, or are lacking knowledge of writing in a scientific/scholarly manner. Do not use fluff/fillers such as ‘the fact of the matter is . . .’ ‘nevertheless’, ‘also . . .’, ‘this being said’ . . . etc. 18. Be sure to carefully proofread your papers. I see many students post papers that literally have errors in their cover page and their introduction†¦ and it usually gets worse from there. Use Microsoft’s built in spell checker-all spelling errors will be underlined in red. Correct all errors. Many times students ask ‘how many times should I proofread a paper’? I tell them, ‘until you no longer find errors, then reread your paper another couple of times’. Do not steal points from yourself — if you took the time to write the paper then take the extra time to proofread it so you do not harm your grade. 19. This class does NOT permit ‘redo’s’, extra credit, incompletes, etc. –so be sure to plan accordingly and do your best work first. 20. Please be sure to make all statements in the affirmative (do not use questions as part of your paper). There is nothing worse than a student that uses a question in the paper, than answers that question. If a paper is well thought out, is well written in a cogent manner, this interrogative approach should never take place..it rather underscores a writing weakness so avoid at all costs. ~~ Remember, the doctoral degree is the highest degree in the land. Have respect for this degree, yourself as an academic scholar and what that means. When you have earned your degree you will be expected to be an authority your area of study so take your work seriously so as not to devalue yourself, your degree and your university. Do your very best work as you will likely run across your faculty members again and again and will also perhaps have them on your doctoral committees, as a chair, member, reader, University reviewer, etc. — set a good impression and do a good job on each and every paper–your classes will bring you topic knowledge, but will almost more importantly provide you the larger research and writing skills you will need to be successful. Be sure to also use the wonderful Writing Center facilities your university has provided as you will find tutorials, templates, tip sheets, links, general info, plagiarism scanners, computerized document proofreaders (in many cases), etc..if you are serious about succeeding in your program, you will definitely want and need to use these resources. Additionally, learn how to become a master at using your university’s online library, its search engines, available periodicals, etc†¦.become familiar with the library staff and how they can be of assistance. You are undertaking a large, serious and fruitful task as a doctoral learner so give yourself every advantage possible. I wish you well in your doctoral journey..it will be the most worthwhile endeavor you have ever undertaken! ~ Dr. Judy

Just in Time Concept

Financial AccountingS. Das Income Measurement and Accrual Accounting Recognition and Measurement in Financial Statements DEFINITIONS Revenues:inflows of assets or reductions in liabilities from selling goods and services Expenses:outflows of assets or increases in liabilities used up in generating revenues. Recognitionformal recording of an item in financial statements, in words and numbers Measurementquantify the effects of economic events numbers unit is money – dollars historical cost – recorded for simplicity, verifiability, reliability Current cost-relevant but less reliableOnly an estimate until item is sold Net income= Revenues-Expenses. Incomeamount of resources available for consumption at the end of a period and yet be as well off as it was at the beginning of the period. CASH BASIS Versus ACCRUAL ACCOUNTING So if we DEFINE PERIOD to be lifetime of a firm (which can only be defined for a firm with a finite life) then we are only interested in the earnings of a firm over its lifetime. In that case: a. just wait until the firm dissolves. b. Add up all the cash inflows over its lifetime other than those for sale of own stock. c.Add up the cash outflows over its lifetime other those for stock repurchase or dividends. d. Find the difference between cash inflows and outflows and YOU HAVE NET INCOME. e. THE ABOVE IS ALWAYS TRUE. However, if you DEFINE PERIOD TO BE ANY INTERVAL SMALLER THAN THE LIFE TIME when you wish to get information on earnings as intermediate feedback, then there is the following problem: -transactions may not be complete on a cash to cash basis – because the earnings process is continuous – Period1buy inventory for $5 Period2pay for inventory Period3sell and deliver inventory for $15Period4receive payment from customer. KEY QuestionWhen should revenues and expenses be recognized? One possibility is the cash basis recognize revenues at time of receiving cash and recognize expenses at the time of paying cash. E xample: A toy retailer starts business on January 1, 2000. The retailer Mr. XYZ pays two months rent in advance on his store for $2000. He also purchases and pays for toys worth $35,000. However, during the month of January, he sold no toys. During February, he sells all the toys he has for $45,000 but collects only $5000 of that in cash.He expects the neighborhood children to pay the remaining $40000 in March. JanFebruary Revenues—————– Less: Expenses Cost of toys—————– Rent—————- Total Expense—————- Income—————– Limitations of Cash basis 1. expenses are not aligned in time with the revenue that they produce. 2. recognition of revenue is unduly postponed. A Second possibility is the use of Accrual basis – depends upon when some critical event occurs. What happens to income (accrual basis) using same example? JanFebruary Revenues—————– Less: Expenses Cost of toys—————–Rent—————- Total Expense—————- Income—————– Comparing the Cash And Accrual Bases of Accounting -Basic difference one of timing Recognize Revenue whenRecognize Expense when Cash Basis cash is received cash is paid Accrual Basisrevenue is earned it is incurred Exhibit 4-2 transparency Accrualmatching of expenses with the corresponding revenues OR match resources used (expired assets- expenses)to generate revenue. The accrual concept forces accountants and managers to focus on changes in owner’s equity rather than merely reporting changes to the cash or other assets.The realization concept underlies the decision rules that accountants use in determining when revenues should be recognized and expenses matched to them. The Revenue Recognition Principle Revenue:Increase in Asset Or Decrease in Liability from Delivery of Goods Or Services Realized:Goods Or Services Exchanged for Cash Or Promise of Cash . Earned:Revenue earned when realization is complete or no significant obligations left How are Revenues recorded? †¢At the same time as cash is collected. †¢Before the time cash is collected. †¢After the time cash is collected. Possible Interpretations of Recognition Principle:Percentage of Completion:For long term projects, revenue recognized as stages are completed, based upon proportion of total cost incurred, Franchises: Initial fee recognized as revenue only FAS 45 â€Å"substantial performance† of its obligations B&J 32 Production MethodCommodities – Traded at established price; so revenue recognized when they are produced. Installment Method:opposite of production method: no reasonable basis to estimate collectability, so revenue on sale recognized as cash is collected Continuously:such as rent and interestThe criteria used in accounting to decide the recognition of revenues is : †¢A firms has performed all, or a substantial portion, of the services it expects to provide. †¢The firm has received cash, a receivable, or some other asset whose cash equivalent it can objectively measure. Expense Recognition and the Matching Principle The matching concept relates revenues and expenses so that owner’s equity is neither overstated nor understated at any points in the steam of events that constitutes operations. Expensewhen an Asset Has No Future Benefit i. e. It Is Used Up [Or] a Liability Is Incurred.Matching:Associate Revenues with Costs (expenses) Necessary to Generate them UnexpiredSometimes not done with specific items of product sold, but with period in Assets which they were sold eg. sales clerks' salaries are expensed in the period in which employees worked. Expired Some things never go through asset stage, since benefit is seen to expire as soon Assets as costs expended (purchased) = Period Costs; eg. utilities costs, telephone, fuel for vehicles (not asset) Two examples: 1. Expired asset versus 2. Expensing of benefits/ resources that never went through asset stage.A. Depreciation Expense estimated useful life and eventual salvage or resale value Manipulation to increase or decrease income Salvage deducted before calculating periodic expense because it is expected to be recovered and will remain an asset. B. Research ; DevelopmentDell Computer in its 1995 Annual Report list â€Å"Research, development and engineering† of $65,361,00 as operating expense on Income Statement. – an expense is an asset whose usefulness to the company is complete – it is deemed that R;D has no future benefit left hence out right expense without going through asset stage.For an accrual based company, Statement of Cash Flows provides information on Sources and Uses of Cash. Accrual basis necessary because we divide the earning of income, a process that takes place over a period of time, into artificial segments (reporting periods). Example: In the 1995, Income Statement Maytag Corporation had a net loss of $20,476,000. Their Statement of Cash Flows showed an increase in cash equivalents of $30,811,000. Cash provided by operating activities was $319,979,000. How can a company with a net loss have a gain in cash?This is possible if expenses exceeded revenues since Income statement is on accrual basis. It contains revenue amounts that may not have been realized in cash (still in accounts receivable) and expenses that may not have been paid for such as depreciation, and unpaid purchases. Also look for income from continuing operations versus loss due to extraordinary items and disposal of existing business. (As was the case in Maytag 1995) Accrual Accounting and Adjusting Entries: at end of period – Four Types: 1. Deferred Expense: Cash Paid before Expense Is In curredAsset created; as asset expires it becomes an expense, via adjusting entry Entry DuringAsset End of Expense period Cash period Asset eg. * prepaid rent becomes rent expense, a month at a time * Depreciation allocates cost of asset over its useful life – does not measure decline in value ? Based on estimates of salvage value and life of asset ?Periodic expense= [actual cost – est. salvage value]/estimated life ? debit is depreciation expense ?credit is not to asset account, which will always reflect cost, ? but to accumulated depreciation- contra account that is, an asset account with a credit balance 2. Deferred RevenueCash Received before Revenue Is Earned Liability Created Because Goods Or Services Still Owed EntryDuringCashEnd of Liability period Liability period Revenue ?Eg. unearned â€Å"the other company† from deferred expense entries ? for example, The landlord who received the prepaid rent has a deferred revenue ? liability is reduced, revenue inc reased, as time passes ?magazine subscriptions received in advance, earned as magazines mailed 3. Accrued LiabilityExpense incurred before Cash Is PaidOpposite of deferred expense EntryDuring-End of Expense period- period Liability Eg. taxes, payroll, utilities; interest for short term loan paid at maturity with principal 4. Accrued AssetRevenue Earned before Cash Is Received Opposite of deferred revenue EntryDuring-End of Asset period-periodRevenue ?both rent and interest are earned as time goes by, regardless of when cash received ? need adjusting entry if payment is not received. Exhibit 4-5 (text pp. 165) Example: P4-2 REVISITING THE ACCOUNTING CYCLE Steps taken to collect the necessary information to prepare financial statements (Exhibit 4-8) . Collect and Analyze 2. Journalize Events 3. Post to Ledger Accounts(Results in Unadjusted Trial Balance) 4. Journalize and Post adjustments(Results in Adjusted Trial Balance) 5. Prepare Financial Statements 6. Journalize and Post Closing Entries(Results in Post-Closing Trial Balance) 7. Post Closing Trial Balance 8. Optional: Reversing Entries The Closing Process: Two types of accounts:Balance Sheet= real accounts = permanent Income Statement= nominal accounts = temporary (Includes Dividend account) Purpose of closing entries:-Close temporary accounts -transfer net income (loss) to retained earningsProcess of closing: Debit Each Revenue Account: Sum Up a Single Credit to Income Summary. Credit Each Expense Account, Sum Up a Single Debit to Income Summary. Debit Income Summary If It Has a Credit Balance (Company Had Net Income) ORCredit Income Summary If It Has a Debit Balance (Company Had Net Loss) Credit Dividend Account, Debit Retained Earnings Exhibit 4-9 (text pp. 171) Example 1:E4-23. Ben ; Jerry’s Example 2:Let us look at McDonald’s Corporation’s 1998 Statement of Income shown on Page 139 of your text. Notea. Retained Earnings at the beginning and end of 1998 were $12,569 and $13,879. mil lion respectively. b. Total dividends paid to common and preferred shareholders were $239. 5 Use the numbers from the Income Statement to Reconstruct the relevant account balances. Then Close them to Income Summary and from there to Retained Earnings. EXAMPLE P4-10 Post-closing Trial Balance will only contain Balance Sheet accounts.When is a sale a sale? In an article concerning troubled MiniScribe Corporation (The Wall Street Journal September 12, 1989 – MiniScribe’s Investigators Determine That â€Å"Massive Fraud Was Perpetrated†. ) it was stated that â€Å" †¦ he company dramatically increased shipments to three warehouses, booking $56. 4 in sales and gross profit of $5. 4 million. † (Note that the warehouses being shipped to belonged to MiniScribe) The volume of shipments only called attention to the problem – it was not the problem. Problem is it is not Customer’s warehouse but MiniScribe’s – shipping goods to ones? own warehouse is not a sale – but a relocation of inventory – must be an arm’s length transaction.This was one among many violations – MiniScribe was also shipping bricks to an fictitious company, and recording them as sales revenue. 1. Claiming Tomorrow’s Profits Today, Forbes, October 17, 1988, p 78. Case 4-1:Ben ; Jerry’s Revenue Recognition – Initial Franchise Fee Footnote on 147 of text. FASB SFAS 45 allows franchisor to recognize initial franchise fee as revenue only when â€Å"substantial performance† of its obligations and when collection of the fee is reasonably assured. Revenue Recognition: The Company recognizes franchise fee as †¦.. when services required by the franchise agreement have been substantially performed†¦. 1. Consistent with SFAS 45.The footnote refers to certain mandatory services that the company promises to perform for the new stores. Performance of these services is the basis for recognizin g the fee as revenue. Note that the footnote specifically uses the wording substantially performed. 2. The company recognizes the franchise fees as revenue in proportion to the stores for which the required services have been substantially performed. 3. Franchise fees are not large relative to net sales in any of the years. Franchise fees are less than 0. 4% of net sales in each of the three years. Unearned Revenue: Realizability Vs.Earned criteria – realized BUT has it been earned?. 1. Case 4-2:Gateway- Revenue Recognition Refer to page 30 of Gateway’s Annual Report, under â€Å"Summary of Significant Accounting Policies† 1. Gateway recognizes revenue from product sales when products are shipped. Revenue from separately priced extended warranty programs is deferred and recognized over the extended warranty period. 2. â€Å"Extended warranty programs† are contracts to service products for a period beyond the original warranty. These contracts are purchase d for an additional amount above the product purchase price. . The revenue from the extended warranties is recognized over the warranty period because it is earned over the entire period, as coverage is provided. 2. Case 4-3: Sears, Roebuck, ; Company – Revenue from Service Contracts. 1. Under the accrual basis, revenue should be recognized when it is earned, rather than when cash is received. Since the retailer incurs costs to repair damages over the life of the service contract, the revenue from the contract is also earned over the life of the contract. 2. Revenue to be recognized each year: Year 1 Year 2Year 3Sales Revenue Service Contract Total revenue Typically, for service contract you receive cash or payment, for future services, that creates a liability. Thus one has an unearned revenue account. In this particular example, the liability account would contain XXX at the end of year 1 and XX at the end of year 2 reported under current liability as unearned revenue on th e balance sheet. Sears, Roebuck, ; Company 1998 Annual Report Footnotes to Revenue Recognition The Company sells extended service contracts with terms of coverage between 12 and 36 months.Revenue and incremental direct acquisition costs from the sale of these contracts are deferred and amortized over the lives of the contracts. Costs related to servicing the contracts are expensed as incurred. 3. American Airlines: 1996 total revenues of $17,753 million. Balance sheet reported ? Air traffic Liability? of $1,889 million. – unearned revenue (~~11%) from ticket sales. -when retired – Retired when ticket holders are provided transportation. -Refundability a factor -What if carrier cannot provide service due to strike or storm. -When is revenue earned ? – when ticket is bought when passenger boards – when plane takes off – when the round trip is complete. AMERICAN AIRLINES 1998 Annual Report (Summary of Significant Accounting Policies) (Note 1) PASSENGE R REVENUES Passenger ticket sales are initially recorded as a component of air traffic liability. Revenue derived from ticket sales is recognized at the time transportation is provided. However, due to various factors, including the complex pricing structure and interline agreements throughout the industry, certain amounts are recognized in revenue using estimates regarding both the timing and the amount of revenue to be ecognized. Actual results could differ from those estimates.In 1998, American showed revenues of $17,449 million and recorded â€Å"Air traffic liability† of $2,163 million on its Balance Sheet. Time Warner Inc. According to Annual Report they publish 26 different magazines. At end of 19985 unearned subscription revenue was $741 million. -included in their is your paid subscription to Time for issues that you have yet to receive. -magazines are sold at different rates depending on how you subscribed and for how long. – how to keep track of when earned. when does the earnings process complete When subscription received – if main source of revenue is advertising. When production is complete and delivery is made. A combination of these two. Note that Time does not have difficulty to keep track since subscription price variations and customer records are all kept by computers – closely monitor the process from payment to through unearned revenue to delivery and revenue earned. Time Warner Inc. 1998 Annual Report (Note 1) The unearned portion of paid subscriptions is deferred until magazines are delivered to subscribers.Upon each delivery, a proportionate share of the gross subscription is included in revenues. E 4-81. AugustCash Subscriptions Received in advance (Unearned Revenue) To record collection of 900 subscriptions Assets =Liabilities+ Owner’s Equity 2. August 31. Unearned revenue Subscription revenue To record subscriptions earned during August. Assets=Liabilities+Owner’s Equity 3. Net income for t he month of August would be under stated / overstated by XXX if the accountant forgot to make the entry to recognize revenue earned. (Self Note: Also see Magazine Subscription case) E 4 -9

Brave New World Essay

Imagine living in a world with no mom and dad, and that at any of your sides you see many copies of yourself, and the only society you know is the one made up of some sort of hierarchy where you are not allowed to have any feelings or even think. This is the world depicted in the book Brave New World by Aldous Huxley. The book was published in 1932, he was looking to provide people a picture of a future perfectionist society full of science and â€Å"happiness†, but this vision somehow became the world we live in now. In the novel Brave New World, Huxley gives us a view of a society that can only achieve stability through fictional happiness. This is an example of a Utopian society that attempted to create a perfect society. At that time, changes in science were becoming frequent and Huxley noticed these changes. With the invention of the assembly line, the Ford Company allowed people to afford cars. Huxley was able to see where these advances in science were leading. When a person thinks of a utopia he or she thinks of a place where everyone is happy, with no diseases, where anger and sadness do not exist. As the motto of this world says â€Å"Community, Identity, Stability. † These three words hang in a sign over the Central London Hatchery and Conditioning Centre, this creates and conditions new human life. These words are the slogan for this society. â€Å"Community† means that all persons must work together to maximize the greatest happiness for society as a whole, and it occurs through the artificially implanted ideas of â€Å"Identity† that each person has. Regardless of the hierarchy they have, each person is supposed to be happy with their own identity. And â€Å"Stability† is the ultimate goal of society because only through stability can happiness be maintained and all unpleasant feelings and emotions be eradicated. We are living in a Brave New World society in the present days. In the novel, people were being cloned and their lives had been already planned even before their birth with the use of psychological technologies to control the future behavior. Conditioning, combined with prenatal treatment, created individuals without individuality: each one was programmed to behave the way the government wanted. The citizen’s mind was being manipulated basically through the use of drugs and propaganda. â€Å"The principle of sleep-teaching or hypnopaedia, had been discovered. † He critiques modern government institutions whose power and ideals has slowly inserted into the minds of ordinary people. They teaching the children with some kind of propaganda while they were sleeping, the will play a message that they wanted all those children to know for the rest of their lives. The book was written years ago, really far from our time, but the scary truth is that we are living in the same standards as the world idea of Huxley. Together with the media, our government manipulates us to do what they want. For example, those TV commercials of cell phones that tells us to buy smart phones because they are better and then year after year they come up with improvements that are not real and we buy them because we think they are going to be better but we are just being stupid consumers giving money to those big companies. The government approves this because by consumerism, we generate the need of more therefore, more production, more jobs and will better the economy. This utopian society, had also its benefits. Their liberalism respecting relationship and sex, was not as bad because they had no compromises. the government taught them not to have serious relationships with other people. There were no family values, they encouraged to freely have sex with any person they wanted because sex would make them happy. We can see this, when Lenina tells Fanny that she’s been sleeping with the same guy during four months and Fanny responds â€Å"It’s such a horribly bad form to go on and on like this with one man†¦ have somebody else from time to time, that’s all. † They do not condone exclusivity in a relationship, because that involved feelings of love and family and could lead to a disturbance on their social stability. We can totally mirror this in our present society. For example, few days ago a law gave underage girls the ability to purchase the morning after pill. This liberalism in sexuality is bad in the long run. This is allowing children to start their sexual life earlier, when thirteen year old kids are already having sex, there would be no exclusivity by the time they get married; there will be no family values within our society everything will be just about sex just as it was on the book. But were not responsible for those actions because this was all they knew. They manipulated them since babies so they’ll grow up to be a part of their caste and to do what that caste was supposed to do and be happy with it, therefore be more productive in society. Even though, this world was depicted as perfect and everyone seemed to be happy with their lame controlled lives, there were people that were really affecter with the ideals. For example, alpha Bernard Marx, he was a quiet guy that like to use soma (their cocaine-like drug) seemed to be in love with Lenina, he wanted something more than sex from her, but she was know pretty much as a slut, because probably half of the men in the conditioning center had slept with her and he is disgusted to hear the men in the elevator talk about Lenina as though she were meat. People in our society would look upon Brave New World; we would see it as a place of immoral behavior and obscenity. This could this possibly be because they were conditioned to all that and cannot realize it. They could just as easily be conditioned into thinking that only their thoughts are correct. Everyone’s goal in every culture is to reach a state of ultimate happiness. The society of Brave New World is just the same, but they go in different way by manipulation on actions, feelings and reproduction. There’s no need to sacrifice personal desires for the greater good. I think that what will make us really happy is the ability to freely make decisions about our own behavior and life, rather than relying on our society standards and what the government wants us to do. As an individual, I enjoy making my own decisions about what I want to be and about my sentimental relationship. I think anyone would want to strive to reach their full potential when they have the opportunity and freely reach their maximum happiness.

Tam o,Shanter by Robert Burns Essay Example | Topics and Well Written Essays - 1000 words

Tam o,Shanter by Robert Burns - Essay Example e language in Robert Burns’s, Tam O’ Shanter, it seems to include an array of events, as formerly stated: â€Å"†¦a comic vision of the world torn between the pleasures of drink, camaraderie, song, dance, and sex on the one hand and Calvinistic duty, respectability, and restraint on the other† (Weston 337). From Robert Burns’s clever use of narration, intertwined with a variety of poetic devices, such as simile and personification, we find ourselves impeccably submerged in the ever changing characteristics found in Tam O’ Shanter. Now, as for the examination of the poem, we will begin bearing in mind that the conflicting personalities in the narration of the poem are the heart of the tale, and therefore, to understand it we must focus on the tone of the poem. In the opening stanza the narrator emphasizes the notion of himself in juxtaposition with Tam and others â€Å"While we sit bousing at the nappy / An’ getting fou and unco happy,† (5-6) as a means of presenting a cluster of men who seem to be conjuring up an unruly night. Moreover, their unruly event, which seems to be already known as unruly to the them is even further stressed in the last three lines of the stanza when it speaks of their significant others â€Å"where sits our sulky, sullen dame / Gathering her brows like gathering storm / Nursing her wrath to keep it warm (10-12). The words†Nursing her wrath† (12) indicates that when the men do finally decide to come home, their women will be waiting to confront them with an ger. Next we move into a vital point in the poem, as now the narration has changed its tone in focusing on Tam himself â€Å"O Tam! had’st thou but been sae wise,† (17). Here the nararator forces us to view Tam as a selfish vagabond, or rather mischievous man who listens to no know one, least of all his â€Å"wife Kate’s advice† (18) and he becomes less wise and even more disorderly in his nature. Moreover, the final lines of this stanza illustrate a prediction on behalf

Effectiveness of motivational activities in tesco expresses in part Literature review

Effectiveness of motivational activities in tesco expresses in part time staff context - Literature review Example The questionnaire includes questions that are related to job satisfaction, employee motivation and factors that stimulate the same. The feedback to those questions will enable researcher to understand the perception of individual employees and implications of management techniques in terms of enhancing employee motivation. By gathering required feedback, the researcher will be able to do a comparative analysis by studying the extent to which ideas and theories mentioned within the empirical literatures are consistent with the practical situation. This is where relevance of an in-depth literature review lies. The groundwork will also allow researcher to identify any gaps that may exist in empirical researches and thereafter, fill the gap by conducting a relevant research. Similar to any other concept that can be described in a variety of ways, motivation too has several definitions. However, it is pivotal to focus on a particular definition that is associated with motivation factor in a workplace. A thorough understanding of the meaning of motivation will enable managers to decide upon actions that can be taken in order to enhance the level of engagement among employees. The explanation of the term motivation starts with the primary word motive. Motive is defined as a factor that influences a person to act. Hence, according to Frey and Osterloh (2002), motivation refers to the act of providing incentive that influences an individual to act. It depends on an individual whether or not he or she would be motivated by the act of someone else. This leads the researcher to come up with another conclusion that the extent to which an individual will be motivated or not depends upon a number of factors (Wigfield and Eccles, 2002). These factors, nevertheless, are not common and vary according to places. For example, an individual might be motivated by the positive behaviour