The Great Gatsby, a novel of the past

The Great Gatsby by F. Scott Fitzgerald is a novel written in the past. The characters chase visions of the future that are determined by their past, which leads them to tragedy. The protagonist, Jay Gatsby, has dedicated his entire life to recapturing the perfect past with his soul mate, Daisy. Even though he believes that recreating the past is his life's goal, this leaves a tragic, heart-breaking, and disastrous ending to the novel. When Nick Carraway, the narrator, tells Gatsby that you can't repeat the past,Gatsby replies, â€Å"Why of course you can! † this is because when he has a month of fun love with Daisy, he thinks that that can compete with the years and experiences she has shared with Tom, which was proven wrong when she admits she is also still has feelings for Tom. The effect of the exclamation mark shows the emotional outburst he has and exaggerates his excitement to win back Daisy, as it is his version of the American Dream. Gatsbys mansion is a physical symb ol of his love for Daisy, he is certain that money can reconstruct his history with her.Gatsby uses his â€Å"new money' to create a home that he thought equalled houses of â€Å"old money', which is ironic as the segregation between societies is what had taken her away from him originally. The novel is told in a linear fashion but not in chronological order, it includes many flashbacks and moments in time. Even though there is a lack of faith whether the narrator is reliable or trustworthy, it adds realism as the reader's life is also not in chronological order.The reason for this is because Fitzgerald uses an impressionistic arrative technique, where Nick tries to make sense of the events in the story and comments on them, which mirrors the same way we do as readers. He focuses on the past as he has in fear of the future without Gatsby. There are hints and accusations that Nick is homosexual and in love with him. Greg Olear, in an article on The Weeklings, highlights that his de scription of Jordan Baker in Chapter One â€Å"could be a description of a man† and â€Å"the word ‘small breasted' which de-emphasizes the golfer's feminine attributes.This could explain why he fixates on the past and idealises it. Technology plays a big role in the novel in ending huge opportunities and futures, especially with Tom's marriage and love affair. The tension created in the novel when his house phone rings is vast as even though we are not told who is calling, the reader knows it is Tom's lover. This may be the reason that Daisy feels obliged to have an affair as she is rebelling against Tom. Another example of technology is Gatsbys yellow car which kills Myrtle.The description of her death is xtremely vivid to create an image in the reader's brain, â€Å"her left breast was swinging loose like a flap. † The significance of the symbol of her â€Å"left breast† is femininity and motherhood. It is being ripped off her body as she dies; transla ting that her femininity led to her death or that it had been taken away from her because of her lower class birth. The Lost Generation involves a group of writers, including Fitzgerald, who during the First World War and the Great Depression moved to France, Paris, for its inexpensive cost of living. https://donemyessay.com/the-great-gatsby-novel-questions/

Good and Bad Stress

As is the case with most people, a stigma is carried with the perception that asking for help is a sign of weakness. So much so is this fact that people have taken their own lives, before doing so. This is a universal problem that, to date has no solution. The prevalence of this problem is so severe education has been enforced almost to a mandatory level. Organizations have made suicide prevention training as such a part of the Job now that it almost seems routine.As with soldiers that are expected to operate in high stress environments, so are officers and the risk of the pressure becoming too much is always there. An Organization known as SAVE (Suicide Awareness Voices of Education) has dedicated its mission to prevention and education, as we now know that one of the biggest defenses we have to this horrible problem is an educational offense. Knowledge is power. We need stress. Our bodies endure stress everyday and a certain amount of stress is healthy.It is once we endure more tha n we can perceptively handle that the risk of suicide becomes prevalent. Most individuals in high stress professions excel under certain stressful situations, yet another reason that it takes a certain type of person to be able to handle the demands of police work, but every person is different and their body reaction to stress may be more severe. It is here that we see a stigma arise, in that an individual sees a counterpart that handles certain situations differently and perceptively better than they themselves creating a feeling of inadequacy.It is because of perception that so many lives are lost due to this not so silent killer. Page 3 of 4 No singular definition can be used to pinpoint a definition for stress, but we are certain that â€Å"good† stress is known to be helpful. It's the bad stuff that we have to look out for. In the past, law enforcement suicides often were ruled accidental deaths, and they are still underreported, Dandies says. â€Å"Most of us agree th at the statistics are probably much higher than we actually know, because of the shame factor. † (http://Saturday's. Saturdays. Com)If those in need of help would look past the stigma of weakness associated with getting help would we see a decrease in these senseless losses? Of course! â€Å"†These folks are taught to suppress their emotions and soldier forward,† says Elizabeth Dandies, a psychologist who works with California police agencies in the aftermath of suicides. â€Å"It's very difficult for them to admit they need help. † And I agree. I myself served five years as an Army PM and had to sit through countless hours of Suicide Prevention Training and memorizing a mantra using an acronym ACE.Ask your buddy Care for your buddy Escort you buddy Did I encounter individuals that could've benefited from counseling and refused to go?

Clinical Experience of Student Essay

My learning throughout the first year has been helped by an unerring optimism in the value of nursing, and an appreciation that each and every daily interaction augments my experience. This enthusiasm, however, has caused an inhibitory effect on my self-directed researching, and created conflict in some placement areas. While developing my role as a nurse, my activities as a person at home and beyond have diminished, as I attempt to adjust to the demands of both domains (Spouse 2003:109). I resent distracting influences, and frequently domestic pressures restrain my desired pace to accumulate factual knowledge. As described by Palmer et al. (1994:40), my learning can oscillate between two extremes, â€Å"all or nothing†. Spouse (2003) depicts the student nurses’ need to develop multi-tasking skills emotionally, mentally and physically as they are caught between the cultures of clinical areas, peer-driven University life and home. The conflicts arising from these settings create a disharmony, which I believe for some, may undermine nursing as a career choice. The competence of a future nurse is evaluated by evidence-based documents, instructors, mentors assignment and examination results and is based on a continuum of regular assessments. The learning experience of a student nurse remarkably influences own practice in clinical areas, as well as the performance level of the student in academic matters. First timers in clinical rotation engage themselves in the initial stage of familiarizing and accustoming one’s self to the practice becomes crucial. This is the point when printed theories in books and hand outs are recalled nd reshuffled in the mind in order to carry out the best intervention suited for a particular situation. It was never easy for the a novice student nurse to be assigned in the OB ward or in the emergency room without sufficient knowledge about postpartum care or familiarity with the basic instrument used in minor surgeries. Also, inadequate and ineffective education influences the manner that one gains necessary principles and skills needed in actual and assisted delivery cases. This has affected the coping strategies of the trainees to different problems arising in the clinical settings. In reality, some just performed as assistants instead of handling actual deliveries—this is also dependent to the hospital protocols—and some were just given free cases. This fact has urged others’ curiosity to get a hasty view of the first learning experiences of the other nursing students who are also in the same level. Some people ought to assess the level of students’ adjustment with the respect to different conflicts they have encountered so that appropriate improvements in nursing education programs will be obtained. The trend to commit oneself to healthcare field has not yet wiped out especially in nursing profession. Students seem to be devotedly engaging themselves into this line as seen with continuous enrollment of freshmen students and transferees, may it be influenced by financial demands, personal preferences, or just by current blooms. The Professional Regulation Commission reported that the country has an oversupply of 400,000 licensed nurses (Porcalla, 2008). With this fact that there are still thousands of nursing graduates in the country who are either unemployed or working as call center agents, clerks, salesladies or salesmen, discouragement in the part of the fresh high school graduates is still invincible. Though many say that those temporary jobs are just their means of earning money while waiting for the board examination, individual encounters prove that a significant percentage of those graduates would just end up working in the same condition; others fortunately have passed the board and served as volunteer nurses to gain experience during the initial years of the profession; and some might have dealt with hard life or just settled down rearing families. For so many reasons, nursing career—for some—terminates there, which should not be. Why is it that even universities have started to limit accepting nursing enrollees due to overpopulation of out-of-work nursing graduates, the government’s need for ideal healthcare system is still unmet? The answer would be—it is a matter of competition! In the Filipino context, it goes, â€Å"Matira ang matibay. † As with the student admission criteria of one hundred eleven medical schools in the United States, education programs and requirements filter nursing students meticulously (Reynolds, W. Scott, P. A. ,& Austin W. , 2000). Spouse (2003:42) depicts the student nurses’ need to develop multi-tasking skills emotionally, mentally, and physically as they are caught between the cultures of clinical areas, peer driven university life and home. The conflicts arising from these settings create a disharmony, which Greenwood (2003) believes for some, may undermine nursing as a career choice. Aside from it, it is not new to hear stories about taking the course with the dictate of the mother in exchange for the big Dollar sign neither a complaint for expensive matriculations and a shelf of three-kilogram-books. According to Rep. Satur Ocampo, â€Å"Low and inappropriate budget of DOH for 2009 now pegged at 28. 9 billion still does not address the problem of the exodus of nurses in the country†(Porcalla, 2008). It is one of the major sicknesses of the country’s healthcare system which puts down the field. But with the growing population and high expectancies of quality care and competence, nurses should be skillful in integrating theoretical frameworks, as well as nursing philosophy, into real life situations so that high quality care can be delivered and optimal health will be met and promoted. Nursing is an art, an art of caring. Nurses are much involved in lots of health teachings and interventions; and are expected to portray a variety of roles. Be it as an educator, communicator, caregiver, counselor, advocate or as a leader, a nurse should possess a well-defined body of knowledge and expertise in the field especially on actual scenarios (Kozier et. al. ,2008). Student nurses may be perceived as trainees, yet it is far apart from that thought. It is incorporating oneself to and embracing the vocation of helping and providing care in order for mastery and dedication to be more likely. The developmental educative process in nursing is a sophisticated and complex combination of scientific, logical, humanitarian, communicative, experiences and psychomotor skills, designed to consolidate abilities to produce â€Å"knowledgeable doers† (Greenwood 2003, Sajiwandani 2000, Slevin 1992, Cheung 1992). Nursing students at this point of time should be cautious whether they have delivered or could deliver appropriate care. They have to be very vigilant because they deal with a lot of toxic things every single day (Tacdol, 2008). It is not anymore in a classroom setting, it is more of real life situations. When at the area, there is no room for mistakes. No more dummies. No more trials. The reflective process enables the students to gain a sense of proportion. While researched academic study underpins practice, there are frequently qualifications made by nursing staff about ward performed procedures, stating â€Å"real-life† situations employ differing methods to those taught in the class room. These instances challenge student’s assumptions and provide impetus for further clinical reflective investigation (Spouse 2003, cited by Greenwood 2003). They also serve to demonstrate the existence of multiple methods of care delivery, attuning them to motives and perspectives of other practitioners in the healthcare team, indicating that others have legitimate reasoning (Palmer et. al 1994 cited by Greenwood, 2003) The performance of students in the clinical area is greatly affected by difficulties they encounter especially in their first clinical duty. Factors include relationship with clinical instructors, misunderstandings arising from group works, hospital policies and requirements, alterations in contingencies when handling patients and so on. As new members of the healthcare team, adjustment to different stressors seems to be crucial. It is an undeniable fact that problems with the clinical instructor top all. Many claim that superiors sometimes do not provide favorable atmosphere for learning. Using negative reinforcement is one of the examples. Others found this as beneficial since it helps the students to ask questions, enhances perception, and inhibits recurring of errors. But many negate this assertion. Embarrassment, comparison to other schools, and stickling behavior of the superior notably outweigh the benefits it should have made. Although many have agreed that the student nurses are very effective in delivering their duties and responsibilities in the clinical areas, there should still be improvement in the learning scheme of the education provider because there is no room for mistakes in the medical profession because it deals with a very fragile thing-life- and a single mistake may cause an enormous damage which is death. The students must be prepared and trained well before their exposure in the clinical areas so as not to commit error (Babula et. al. , 2006). Group conflicts such as lack of teamwork have something to do in accomplishing case studies. Hospital policies and protocols may at times become annoying and confusing. Different shifts and location of clinical duties tend to be the second in the list. Personal moods and anxieties affect functioning of the whole personality which may result to unproductive planning and ineffective nursing interventions (Abaravar et. al. , 2006). Moreover, unexpected problems arising when handling patients are to be aided with harmonious interaction between the instructor and the students while correction and giving of remedies are done (Amania et. al. , 2008). The identification of these common conflicts that are actually the factors which affect the level of performance of nursing students in clinical duties extensively bring up good adaptation behaviors and ease up finding solutions to the mentioned conflicts. Because of the continuous efforts made by some concerned people behind the nursing education? students, educators, and also the registered nurses in the profession? improvements in nursing curriculum has been made. Though distinction between the old and new curriculum of the program have been clearly identified, effectiveness of each are still debated and talked about more often. For nursing education and nursing career does not end in passing all the academic subjects and completion of the PRC forms, one has to subject himself in difficult situations when nursing judgment becomes a necessity. As nursing student begins on the path of career, he or she finds new opportunities unfolding as from within which brighten the path ahead. The kaleidoscope image used on the cover of the 7th edition of Fundamentals of Nursing by Kozier and Erb is an everchanging piece of art with its colors, light and form. As it turns, it represents new opportunities for beautiful new designs. Seeking light and reflections to form new shapes allows one to open one’s mind to all possibilities a kaleidoscope has to offer (Kozier et. al. ,2007). Same with the field of nursing, there are many areas that a nursing student may have never imagined at the beginning of his or her journey. As nursing students open their minds and eyes to these wonderful chances, a good experience they had gained when they were still first timers would be a pertinent tool and inspiration in attuning upcoming difficulties and developing passion in the career. These would let them not to desist from this world of struggles. Conclusion A qualified nursing practitioner is a professionally trained integrated member of the health-care team. This professional education should be life-long, beginning with three years pre-registration factual knowledge and skill acquisition. As previously described there is a symbiotic relationship between nursing’s craft and nursing wisdom, and they are required in practice simultaneously. Despite the apparent impression given by traditional methods of education that these categories exist seperately, for nursing they are fluidly cohesive, one informing the other, through reflective analysis (Watts 1992:). The elements experienced by nursing students during their training are bonded internally together to authenticate their practice, by unleashing possibilities inherent in the situation between patient and the therapeutic self (Kirby and Slevin 1992). The following guidelines are intended to promote improvements in the student’s learning experience. Qualified staffs that direct pace and direction of study need to encourage students in imaginative and innovative ways to prepare them for adoption of new concepts and the flood of changes and that they will need to make in all aspects of their life. Support such as this will guide them through the vulnerable initial stages of their steep learning curve of level one, as echoed by the dissonance described in the first paragraph of the essay. Guidelines I would like to see better preparation of mentors by lecturer-practitioners within clinical placements, in order to foster environments of positive, constructively planned activities. From this, students can gain insight to challenge their assumptions and lay-view of nursing. In this respect, I would like those in the clinical settings to be encouraging students rather than attempting to degrade their efforts by dismissing their academic research based interest in the subject of nursing. I would like access to professional teaching staff in-college at all times, especially immediately prior to and post placement. I hope for tutor liaison with mentors more regularly within the clinical settings, serving to remind mentoring nurses that their duty to support students is real, and linked with Higher Education Establishments. I would like to see in-college mentors giving better, basic and consistent guidance while initially developing the concepts of critical reflective consciousness and the production of an evidence-base of knowledge thus strengthening the intellectual and practical growth of students.

Marketing cases Essay Example | Topics and Well Written Essays - 1000 words

Marketing cases - Essay Example Moreover, by establishing a headquarters that specializes in seeking to gauge consumer demand and key market trends and shifts, the ability of the franchises to anticipate and response to key market forces is exponentially greater than that of its closest competitors. With regards to whether Darden has differentiated and positioned its brands effectively, this is something of a two part response. Firstly, the level of overall success that the firm has experienced since it has transitioned Olive Garden, Long Horn Steakhouse, and Red Lobster from the prior ineffective models to what is seen today, the reader can rapidly see that the firm has expertly positioned these components to reap a vastly increased size of revenue. However, to say that these efforts have perfectly positioned the brands effectively would be to state that no further work is necessary. As a basic unit of understanding, although the firm has experienced a high level of success, there always remains a certain level of improvements that can further integrate the chains with the needs exhibited by a rapidly shifting climate of needs and desires among the consumer. Standardization is a powerful tool whereby a firm can seek to provide a level of expected service or goods to its customer across the range of its many market representations. However, although such a practice helps to simplify the consumer choices that might be acted upon, it portends the necessary danger of providing too high a level of standardization so much so that little if any differential is realized by the consumer with regards to whether one alternative is necessarily better than another. In this way, such a level of standardization can ultimately hurt the firm. With regards to whether or not the success of the Darden firm will continue to be realized, this is a question that a firm understanding cannot be integrated with unless the researcher knows key information concerning the way

Accounting Essay Example | Topics and Well Written Essays - 1750 words - 4

Accounting - Essay Example Other companies can reside their head offices in other foreign countries. Therefore, the investment in other companies can be beneficial for the company in a manner that, the interest rate paid on the investment can be higher than the company home place. In questions below, we will record the accounting impact of investments in other companies with the help of double general journal entries (Cespa, 2002). Journal Entries: Anytime when a business does financial transactions, they record it with the help of a journal entry posted in the general journal under specific account heads of the transaction (Peavler, 2015). They are very important for keeping the records of the daily transactions done under the specific account head of the business. With the help of journal entries, the basic financial standing of the account head can be figured out. They also help the companies to monitor their cash-flow from the receivables and payables. They help business in accumulating a number of expenses done in a transaction. If the journal entries are not maintained, the finance department or the outside audit companies can be lost during the search of financial data to assert the income and its tax. Short term investments are the part of current assets on the balance sheet as short-term investments are the part of the debt or equity. These investments are the investments made in deposit certificates, interest based bonds and high-value bonds. They are recorded at cost and are cost adjusted with respect to change in their market prices (Needles, Powers, & Crosson, 2012). They can easily be liquidated. Therefore with high level of liquidity, the short term investments can save the Clarity Corporation from being dissolvent i.e. they will be an un-gained income for the company and while calculating the total income, they will have a strong cash position with respect to their rivals in the market. With the strong cash position, the corporation can invest in those

Econ reading Assignment Example | Topics and Well Written Essays - 750 words

Econ reading - Assignment Example On the contrary, Fiat money is the one that does not have intrinsic value. Fiat money may be utilized upon government decree. On the other hand, demand deposits are account balances in a bank that depositors may obtain via writing a check upon request. Therefore, demand deposits should be included in the stock money in order to measure the value of money in the stock (Mankiw, 2011). The U.S Federal Reserve System acts as a central bank, it sets monetary policies in an economy. The Federal group is appointed by the president upon senate approval. Fed can increase the amount money in circulation through open market operation, whereby, Fed can make dollars and utilize them to buy bonds this led to an increase the amount of money in circulation (Mankiw, 2011). On the contrary, banks do not hold 100 reserves because they lend some money to earn profits. The relationship between amount of reserves and amount of money in the banking system a rises because banks accepts deposits from the pub lic and lend out some deposits while ensuring proportion bank reserve is maintained (Mankiw, 2011). If bank A has a leverage ratio of 10, while Bank B has a leverage ratio of 20 whereby, similar losses on bank loans at the two banks cause the value of their assets to fall by 7 percent. The above statement indicates that bank B showed a larger change in bank capital than bank A because its capital value declined twice as much as bank A. However, the two banks remained solvent because they can be able to meet their financial obligation. Connectively, discount rate is an interest rate charged by Fed to commercial banks when advancing loans, when Fed raises discount rates, the amount of money in circulation decreases (Mankiw, 2011). Discount rate is the interest rate charged by Fed to commercial bank on borrowed funds, when Fed raises the discount rates, bank reserve decrease this in turn causes the cost of borrowing to increase. This discourages borrowing and consequently reduces the a mount of money in circulation (Mankiw, 2011). . On the other hand, a reserve requirement is the amount of funds that a bank should retain after advancing loans. Whereby, an increase in reserve requirement causes an increase in reserve ratio, this in turn leads to a decrease in money supply. Additionally, Fed can not perfectly control the supply money because it does not have control of the amount of money held in the pockets of households. Secondly, Fed does not have control of the amount of money advanced as loans by the banks (Mankiw, 2011). 2.) Answer Questions for Review #1 in the middle of page 666 The value of money may be affected through increasing price level. This is because the money tends to lose its value this further reduces the purchasing power of money. According to the quantity theory of money, an increase in quantity of money leads to an increase in inflation rates. In above connection, nominal variables are those measured in monetary terms while real variables are those that can be measured in physical terms. According to the principle of monetary neutrality, nominal variables may be affected by changes in quantity of money. Inflation is like a tax in the senses that when government print money, the amount of money held by people losses value due to increase in money supply (Mankiw, 2011). According to Fishers effect, an increase in inflation rate causes real interest to fall. On the hand, nominal interest rate increases. The cost of inflation may involve menu cost that causes the company to adjust its prices such cost of printing new catalogues, advertising to mention just but a few. The most important cost for the U.S economy is inflation cost because an increase the tax burden

The body shop relationship marketing Essay Example | Topics and Well Written Essays - 3000 words

The body shop relationship marketing - Essay Example The network of relationships whether with the supplier, customer, distributor, employees, partners or with the regulators is the playground for practicing relationship marketing techniques. The traditional marketing that has helped businesses to grow for decades can now be rendered as outdated with its narrow scope and inflexible approach. However, despite of these huge changes in the market dynamics, the fundamentals of marketing still remain the same. In recent times a lot many companies and organizations have tried adhering to the best practices of relationship marketing, but at the same time there have been examples where they have lost their grounds in this blind run. To ensure the better understanding of the subject matter, it becomes essential to discuss the same in the context of a company that has been practicing relationship marketing aggressively. Body shop in its more than 30 years old history (The Body Shop n.d) has launched many initiatives that focus on building relationships with all the stakeholders throughout the business network. This essay will attempt to address all the benefits of relationship marketing and simultaneously the flaws related with it will be discussed The body shop that was launched in UK in the year 1976 deals in beauty products which are made of naturally occurring ingredients and focusing on the philosophy of ‘Green Business’. Its network comprises of more than 2500 stores around the world through which The Body Shop operates in a global environment. Apart from that these stores located in almost 61 countries, the Body Shop also has strong online presence as well. There are various initiatives launched by the organization which help the organization to develop as a socially aware and responsible brand. This initiatives communicate strongly about the ethics of the organization that it not only cares for the people who are directly associated with it, but is also

How to success with social media such as my father Essay

How to success with social media such as my father - Essay Example Each has his own way of measuring success. One may view it as ‘making loads of money’, while others may perceive success as fulfillment of goals and maximizing one’s potential. But to be particular, what I’ll be discussing here is about the success achieved by my father through the use of the social media. Social media are the ‘media for social interaction using web-based and mobile technologies for interactive communication’ . In other words, these are the likes of Facebook, Twitter, Cyworld, LinkedIn and others. You see, my family was poor when I was a child. Though he was already a plastic surgeon then, he had very little patients. But when the â€Å".com† boomed, my father joined the bandwagon and built a plastic surgery website. Through the website he advertised the services he offered and established a good network of clients. He also promoted community network service in the site, thus increasing his visitors’ traffic. Now I am proud to share with you guys, that my father gained success in his endeavors and now has a big network of marketing service team. Though we may view my father’s success as because of the websites, I will still say that the website is only half of his success. The other half is because of the inner qualities that he possessed to achieve his goals. As Richard St. John puts it, ‘passion, love, hard work, practice, focus, push, ideas and persistence are the secrets to success.’To succeed, a person must have passion for whatever he is doing or promoting. It is the ‘energy that comes from bringing more of you into what you do’ (The M.A.P.) It lights the fire to make you do what you want to do and do it to the best of your abilities. By doing your work passionately shows your love to your work. And when you love your work you’ll continue doing it irrespective of monetary rewards. Also, success entails hard work. Not only work but hard work. D uring this process when you realize you need a lot of practice to get perfect results. Getting perfect results need focus. Focus to attain perfection. But whatever it is, always remember that great things come from good ideas. Whatever the idea is, whether big or small, it’s just right to pursue it because nobody knows what will happen unless you give it a try. In addition, being persistent can lead you to success. Had my father were not persistent enough to try his luck in the social media, then he would not have achieved his status today. However, Will Edward has a different listing as to what success means to him. To him it needs ‘commitment, open mind, persistence, flexibility, faith, thankfulness and passion to be successful’ (Edward 2006). The number one in his list is commitment. To be fully committed, a person must bind his emotions and mind in fulfilling a certain goal. You need to take action relevant to your wishes to make it happen. But you’ve got to have your own dream and commit yourself to its accomplishment. As soon as you’re committed, you need an open mind to consider every possible solution available to achieve the goal. Like in the case of my father, he showed his open-mindedness when he tried using the social media even though it was still at its infancy stage and have not proven results yet. And he proved to be right. Next in the list of the keys of success of Edward is persistence, the act of being firm in the decision to do what he thinks is the way to the achievement of his goal. Persistent people are sometimes called hard-headed because they refuse to give up even in the face of continuous failure. Just in the case of my

A Wedding Ceremony and Theatre Essay Example | Topics and Well Written Essays - 1000 words

A Wedding Ceremony and Theatre - Essay Example This paper stresses that  theatre is an integral aspect of human life. From a broader perspective, theatre can be said to be everywhere around people. A wedding ceremony is an excellent example of a theatrical performance that the bride and the bridegroom perform unwittingly to the guests. At the same time, the guests to a wedding are an audience to the performance of the bride and the bridegroom, their respective family members, bridesmaids, priest, and groomsmen. In a wedding situation, there is meticulous planning prior to the actual ceremony. A wedding planning phase can be considered as a period when both the bride and bridegroom and their respective families go through the ‘script’ of the scheduled ‘performance’.  This essay discusses that  the bridegroom and the bride and their respective families send invitation cards to their close friends and kin. The wedding invitation cards, in a theatre scenario, symbolize ‘tickets’ of entry t o the ‘performance arena’ which in reality is the venue of the wedding ceremony. Critical perspectives of typical wedding ceremonies across societies around the world reflect some theatrical elements that include: uniforms or costumes, spectators and performers, and a ritualistic framework.  In the United States for instance, several factors such as culture, social norms, and culture forms the basis of the majority wedding ceremonies.  Before the wedding ceremony, most brides have ceremonies that are commonly identified as ‘bridal showers’.

Summery and Critical Analysis Essay Example | Topics and Well Written Essays - 750 words

Summery and Critical Analysis - Essay Example The company also has to ensure that the marketing analysis is done perfectly and this involves issues such as surveying the potential markets and finding out the types of markets that their services can supply without any issues. It is also necessary that an individual realize their niche in the market to ensure that they give the best services they can to their clients. The chapter is very exhaustive on the topic of marketing as the reader gets to know the various issues about marketing and the way that the design marketer can get his company to get more and more clients. The chapter is exhaustive on the four principles of marketing which include the price, the product, the place and the promotional strategy put in place to ensure that the product is well known among the customer base. A marketing plan is include in the chapter which helps in enabling the reader on how to come up with a good plan to market the products and how to reach out to the most suitable markets in the industry (Russel). Promotional basics talks of the different ways that a firm makes their products known to the public. While promotion includes things such as advertising, public relations is concerned more with the fact the company’s image in the eyes of the public. One of the major ways that firms can establish coverage is by having press releases. Press releases is one of the major ways that firms get exposure and people get to know of the firm and the goods that they deal in. There is also promotion through social media as people are increasingly using the internet to find goods and products. Therefore, it would be useful for a design company to advertise their services on the social media platforms available (Russel). One advantage of social media is that it is a much cheaper way of advertising and it is easy to attract customers through the pictures posted. Newspaper advertisements are also

Aristotle on the Soul Essay Example for Free

Aristotle on the Soul Essay Aristotle’s notion differs from the usual conception of a soul as some sort of substance occupying the body, existing separately and eternally. To him, the soul is the essence of a living thing. The soul is what makes an organism an organism at all by actualizing its potential for life, and it’s constituted by its capacity for activities essential to that specific type of being. His investigation into the nature of the soul demonstrates basic principles of his philosophical theories at work, including Hylomorphism, potentiality and actuality, and his four causes. His use of these theories in analyzing and teasing out the complexities of the soul make for a cohesive and comprehensive study, easily amenable with his other works. In this paper I will analyze his notion of the soul as described in De Anima, recounting how he came to define the soul, the explanation of the soul, how the souls of different kinds of ensouled beings differ, and his unique concept of how the soul is related to the body. Aristotle begins Book 1 of De Anima by stating that since the soul is a principle of animals, and here I will interpret animals to mean more broadly beings, describing its essence has implications beyond its obvious scope. In unfolding the nature of the soul, it is possible to determine which attributes belong to the soul alone and which belong to the organism in virtue of having a soul (Aristotle, De Anima 402a). So besides exploring the nature of life, his analysis will also seek to answer the question of whether all mental states (of the soul) are also material states of the body, or whether some attributes of the soul are unique to it. In doing so, we are confronted with the interesting implication of Aristotle’s position on the mind/body problem, to which I will get to later on. Returning to the question at hand (what is the soul? ), Aristotle starts his investigation by use of his explanatory theory of Hylomorphism, which states that substances are compounds of matter and form, and change occurs when form actualizes matter (Shields). There are three sorts of substances; form, matter, and the compound of form and matter. Matter is potentiality and form is actuality. Form actualizes matter, which possesses the potential to be what it is. So using Aristotle’s example of a bronze statue, the matter, in this case the bronze, only actualizes it’s potential of being a statue when it acquires the form, or the shape and features. Of interest is the third kind of substance, compounds, which make up living beings. The body is the substance as matter, so the soul is the substance as form or shape. Here we get to Aristotle’s preliminary definition of the soul as the actuality of a natural body having life potentially (Aristotle, De Anima 412). It is in virtue of this form, the soul, that makes an organism alive. Without the soul, the body would only have the capacity for life potentially, and so the soul is the essence (the form) of living things. This preliminary definition is taken a step further when Aristotle identifies the soul as the â€Å"first actuality of a natural body that is potentially alive† (Aristotle, De Anima 412a). He claims that the actuality that is the soul is like the actuality that is knowledge, in that we speak of it in two ways. We can distinguish between a state of knowing x and a state of attending to the knowledge of x, where the latter is more of an active process. The passive of state of knowing x is the first actuality, first because it must necessarily come prior to attending or remembering that knowledge i. e. potential precedes actual. Similarly, the soul of a sleeping person is like the passive state, the first actuality, while the soul of an awake person is like the active state. The soul must be the first actuality, for if not we would be forced to say a sleeping animal lacks a soul, a conclusion we do not want to make (Aristotle, De Anima 412a-412b). First actuality seems to correspond to a capacity to engage in the activity of the second actuality, and in this way is a kind of potential to exercise some function, like the ability to engage in thought. Aristotle makes this clear when he states that, â€Å"If the eye, for instance, were an animal, sight would be its soul† (Aristotle, De Anima 412b). Sight is the capacity of the eye for seeing, where sight is the form and the eye is the matter. The first actuality is the capacity for seeing, and the second actuality is seeing, actively exercising the potential ability. So it seems that beyond defining the soul as the ‘first actuality of a natural body that is potentially alive’, we can say the soul is a set of capacities that characterize living things. These characteristic capacities are different in different beings, and we will see that it is by these that Aristotle creates his hierarchy of ensouled beings or the degrees of souls. I will return to this distinction later in this paper, when describing how the souls of different ensouled beings differ. At this point we have a definition of the soul, but as Aristotle stresses throughout his various works, we must determine the cause or explanation in order to truly grasp the essence, and therefore get at complete picture of his view of the soul. The definition just given explains the what, but a full account must explain the why. He states in the Physics, â€Å"for our inquiry aims at knowledge; and we think we know something only when we find the reason why it is so, i. . , when we find its primary cause† (Aristotle, Physics 194b). His criteria for an adequate definition, one that is sufficient for knowledge, rest on his theory of causation and explanation. The four causes include the material cause, formal cause, efficient cause, and final cause. Material cause is what something is made of, the formal cause is the form or pattern of which a thing is what it is, the efficient cause refers to the agent of change or rest, and the final cause is the intended purpose of the change or the reason why a thing is done (Shields). We must, therefore, determine why the soul is what it is in virtue of these four general causes. The soul is the principle and the cause of the living body, for it is in virtue of the soul that the body is alive, and thus it plays an explanatory role. It is the cause of the living body in three of the four ways, as â€Å"the source of motion, as what something is for, and as the substance of ensouled bodies†(Aristotle, De Anima 415), corresponding to the efficient cause, the final cause, and the formal cause respectively. It is the source of motion in that it causes growth and decay in the organism. The soul is also the cause of the living body by being the final cause, as the body is merely an organ for the sake of the soul, aimed at the soul. And finally, the soul is the formal cause of the living body for it causes life by being the form and actuality of what is potentially. The body makes up the fourth cause, the material cause, by being the matter that makes up a living organism (Aristotle, De Anima 415). I will use Aristotle’s example of the nature of a house as described in Book One, when he is discussing the importance of form, in order to better illustrate the necessity for analysis of a concept under his theory of causation and explanation. To merely define a house as stones, bricks, and timbers, is not to capture its full essence. A house is stones, bricks, and timbers (material cause), built into an enclosed structure (formal cause), fashioned together by a carpenter (efficient cause), in order to provide shelter from the elements (final cause). We can describe the what, but without further details about the explanation, we don’t really know the nature of a house. Similarly the soul is why, it gives the explanation for, the life activities of a living body. At this point Aristotle’s notion of the soul is quite clear; it is the first actuality of a natural body that is potentially alive, it is a set of capacities for life-giving and defining activities of organisms, and it is the form, the source of motion, and the means (it directs) to the end of the living body. Souls of different living beings are differentiated by their capacities to engage in the activities characteristic of that type of organism, which comprise their livelihood and survival. It is these differentiating faculties that make up the soul. Among these faculties are the nutritive and reproductive, perceptive, locomotive, and the capacity for thought and understanding. Aristotle claims, â€Å"the soul is the principle of the potentialities we have mentioned—for nutrition, perception, understanding, and motion—and is defined by them† (Aristotle, De Anima 413). There are three types of souls, arranged in a nested hierarchy, so the possession of a higher soul entails possession of all that are below it. The lowest, or most basic, in this hierarchy is the nutritive soul. All living things possess the capacity for self-nourishment, for without this they would not live. Next is the sensitive soul, which is possessed only by animals. The highest type of soul is the rational soul, belonging only to humans. These three souls are differentiated by their function, corresponding to the ensouled being in possession of the soul with the power to exercise that function. While the animal soul possesses the nutritive and the sensitive, and the human soul the rational as well, each has but one unified soul with a various sets of capacities (Shields). The nutritive soul is the potentiality held by all living things to preserve it and equip it for life. The function of this soul is the use of nourishment and generation, or reproduction. Generation is the most natural function, as it is a means for a living being to participate in the future (the â€Å"everlasting and divine†) by producing something else of its own sort. The use of nourishment allows the being to preserve itself, only existing while it is nourished. Nourishment allows an organism to grow as well as decay, according to its form. Since all living things possess the nutritive soul, all living things have the capacity for self-nourishment, growth, decay, and for reproduction. Further, since all nourishment involves digestion, and digestion involves heat, all beings contain heat (Aristotle, De Anima 415-416). The sensitive, or perceptive soul, distinguishes plants from animals. Perception is a type of alteration, in that a suitable sense-organ in perception is affected or changed by an external object. The external object acts as the agent, possessing the qualities in actuality that the sense-organ possesses potentially. Aristotle describes that it is through an intermediate condition, such as air, that sense organs receive the forms or qualities of the objects of perception, not the matter, when involuntarily acted upon by the external object. Thus, the sensitive soul has the capacity to receive sensible forms, resulting in perception. The sense-organs become like the agent after being affected, or receiving the qualities (Shields). Again, we can see Aristotle returning to his theory of Hylomorphism in describing perception as the change in the sense-organ as a result of the acquisition of form. The potential of the sense-organ is made actual in virtue of the external object which possesses the form in actuality. Aristotle states that every animal has the sense of touch, but not all possess the sense of sight, hearing, taste and smell. Animals are further distinguished along these lines; while each possesses a nutritive and a sensitive soul, there are various degrees of complexity of the latter soul corresponding to the activities of the animal. Aristotle continues further that the possession of the perceptive soul implies that the animal has the capacity to desire, and desiring includes appetite, emotion, and wish. He also determines possession of this soul entails the ability to feel pleasure and pain and it is in virtue of this soul that some animals possess the power of locomotion (Aristotle, De Anima 413-415). The rational soul, perhaps the most difficult section to interpret of De Anima, is essential and indicative of humans alone. It is in virtue of the rational soul, the intellect, that we come to know and understand things. The intellect is the seat of thought and thus reason. Thinking is similar to perception, as it involves the reception of form by a suitable capacity. However, while the object of perception is external and is the composite of form and matter, the object of thought is within the soul and is form alone (Shields). While hard to follow, I believe the objects of thought are the forms of forms; they get their intelligible forms in virtue of the sensible forms sensed in perception. Aristotle discusses the concept of â€Å"appearances†, which are different from perceptions and beliefs, for appearances exist while we sleep, with no external stimuli actualizing the ‘sensation’, and beliefs involve conviction, while appearances do not. Appearances are images resembling objects of perception (Aristotle, De Anima 428). It is helpful to think of appearances as the representation of reality we see in imagination. I believe Aristotle is claiming that it is these appearances that are the objects of thought. In intellection, the mind is made to be like the object of thought through reception of its intelligible form. The intellect is pure potentiality, it potentially has all of these objects of thought, and only in thought do these intelligible forms become actualized in the mind (Shields). As Aristotle’s philosophical worldview rests on a Hylomorphic principle, it is difficult to see how the alteration, bringing the intellect from potentiality to actuality in thought, comes about. In perception, this is in virtue of an external object that acts as an agent for change in the sense-organ. But what is the agent of change in intellection? Aristotle divides the intellect into the active and passive intellects. The active intellect acts as the agent of change; when the mind thinks the active intellect actualizes the intelligible forms in the passive intellect. The passive intellect stores the concepts of knowledge and intelligible forms in potentiality, to be recalled by the active intellect during thought. This means however, that the actual must precede the potential, contrary to what was discussed above. The nature of the active intellect is its activity, so it must be unremittingly active in order to cause the passive intellect to act and us to have thoughts and reason. If it is continuously active, this part of the rational soul must be eternal and thus stands in stark contrast with the rest of the souls Aristotle posits, but this controversial point is something I will not take up in this paper (Shields).

LV & UV GCSE French Oral Examination Essay Example for Free

LV UV GCSE French Oral Examination Essay There are four broad areas of questions for the general conversation section of the oral examination. These are listed below: 1. Lifestyle 2. Leisure 3. Home and environment 4. Work and education Amusez-vous bien et bon courage! Lifestyle Health 1. Qu’est-ce que tu aimes manger et boire? (State what you like to eat drink why, mention things you don’t like to eat drink why, what did you eat drink yesterday, what is your favourite food/drink why, is it healthy. ) 2. Qu’est-ce que tu fais pour rester en forme? (Mention things you do to stay fit – what you eat drink how regularly, what sport/exercise you do, what you could do more of.) 3. Qu’est-ce qui n’est pas trà ¨s bon pour la santà ©? (Mention things which are not so healthy – e.g. smoking, alcohol, drugs, no exercise, do you do any of these things, how often, how could you be healthier.) 4. Qui fait la cuisine chez toi? Tu aimes bien cuisiner ? Tu le fais souvent? (State who normally does the cooking in your house, is the food good/healthy, how often do you cook, what can you cook, what did you make the last time you cooked, how was it?) Relationships and Choices 1. Quel à ¢ge as-tu? Quelle est la date de ton anniversaire? (State age, when your birthday is, how you celebrated your last birthday, what presents you received, what you would like to do for your next birthday.) 2. Quel genre de personne es-tu? (Describe what you look like, what your personality is like, what you like and don’t like doing and why.) 3. Dis-moi quelque chose au sujet de ta famille. (Talk about your brothers, sisters, parents – physical appearance, personality, what you like and don’t like doing with them and why, how well you get on with them all and why, what you did last weekend with them.) 4. Est-ce que tu as des animaux domestiques? (Discuss what your pet is, its name, age, how well you get on with it, whether you would like another or a new pet, who looks after/feeds the pet. If you don’t have any pet, say why and whether you would like a pet and why) 5. Dà ©cris ta meilleure amie. (Describe your best friend – physical appearance, personality, why she is your best friend, how long you have known her, what you did with her last week, how it was, what you plan to do with her next week.) 6. Dà ©cris l’homme de tes rà ªves ! (Describe what your dream partner would be like – physical appearance, personality, why he would be your dream partner, what is important for you in a dream partner and why.) 7. Est-ce que tu voudrais te marier et avoir des enfants à   l’avenir? (State whether you would like to get married and have children in the future and why or why not. Why is marriage important to you, what type of mother and wife would you like to be.) 8. Tu touches combien d’argent de poche? (State how much pocket money you get, from whom and how often, is this enough – why or why not, what you normally spend your pocket money on, what you bought last week, how much you save, what you are saving for, whether you would prefer to have a part-time job or simply receive pocket money, and why.) 9. Tes parents sont-ils sà ©và ¨res? Pourquoi (pas)? (A continuation of discussing how you get on with your parents – state what you have to do at home, what you are allowed and not allowed to do, whether you think this is fair or not, how would you like to improve your relationship with your parents.) Leisure Free time and the Media 1. Qu’est-ce que tu aimes faire pendant ton temps libre? (Mention three things you like doing in your spare time – e.g. shopping, music, sport, cinema etc, state how often you do this and with whom, say why you like these activities, say what you like to do in good/bad weather, in summer/winter.) 2. Qu’est-ce que tu n’aimes pas faire pendant ton temps libre? (State three things you don’t like doing in your spare time and why, mention something you did last week which you did not enjoy and why.) 3. Est-ce que tu aimerais essayer un nouveau passe-temps ? Pourquoi ? (Mention a new hobby you would like to try out and why, mention also one you wouldn’t want to try out and why.) 4. Tu regardes souvent la tà ©là ©? Quelle est ton à ©mission prà ©fà ©rà ©e ? (State how often you watch TV – in the week and at the weekend, with whom you watch TV, what you saw on TV yesterday, what your favourite programme is, why, describe what type of programme it is and what usually happens, state what you don’t like on TV and why.) 5. Tu vas souvent au cinà ©ma? Parle-moi du dernier film que tu as vu. (State how often and with whom you go to the cinema, what are your favourite types of film and why, describe a film which you went to see recently, what happened, who the actors were, why you liked or disliked it, to whom you would recommend this film.) 6. Aimes-tu lire? Quel type de livres aimes-tu lire? Quel est ton livre prà ©fà ©rà ©? Pourquoi ? (State how often you like to read and which types of book, talk about your favourite book – title, author, what happens, why you like it, what you would like to read in the future and why.) 7. Qu’est-ce que tu as fait le weekend dernier pendant ton temps libre? (Talk about two activities you did last weekend – what, where, with whom, how much it cost, what the weather was like, whether you enjoyed it or not.) 8. Qu’est-ce que tu vas faire le weekend prochain? (Talk about a couple of things you will do next weekend – what, with whom, where, whether you’re looking forward to it why.) 9. Comment sont les magasins prà ¨s de chez toi? (Describe what the shopping options in your area are like, how far do you live from the shops, how you travel there, favourite types of shops and why, what you bought the last time you went shopping, is it better to travel to London for shopping, why.) 10. Tu touches combien d’argent de poche? (State how much pocket money you get, from whom and how often, is this enough – why or why not, what you normally spend your pocket money on, what you bought last week, how much you save, what you are saving for, whether you would prefer to have a part-time job or simply receive pocket money, and why.) 11. Est-ce que tu utilises beaucoup internet ? (Talk about how often you use the internet and what for, e.g. for homework, to write to friends and family, to listen to music and watch programmes) 12. Est-ce que tu as un tà ©là ©phone portable ? (Explain if you have a mobile phone and how often you use it. You could also talk about whether you pay for the bill or whether your parents do. Is it fair ?) 13. Est-ce que les nouvelles technologies peuvent à ªtre dangereuses ? (Talk about the possible dangers of the new techonologies, particularly the internet, but also of their benefits, e.g. the advantages of having a mobile phone) Holidays 1. Qu’est-ce que tu as fait pendant les dernià ¨res grandes vacances? (State where and with whom you went, how you travelled, where you stayed, what the accommodation was like, what you did during the day, what you ate and drank, whether you liked it, what the weather was like, mention one thing you didn’t like and why, what the people were like, whether you want to return next year.) 2. Que fais-tu normalement pendant les vacances de Noà «l? (State what you normally do in the Christmas holidays, where you go, or whether you stay at home, whom you visit, what you do, what you eat and drink, which presents you received last year, what the weather is normally like, what you would like to do in the next winter holidays.) 3. Oà ¹ iras-tu pendant les prochaines vacances? (State where you will go and why, with whom, where you will stay, what you will eat and drink, what the weather will be like, what you hope to do in the day and in the evening, how long you will stay, whether you are looking forward to it.) 4. Es-tu dà ©jà   allà ©e en France? (State whether you have been to France – e.g. Vallà ©e de la Loire, say if you liked it and why, say where you went, what you did, what the weather was like, what the food and drink were like, whether you would like to return, what the people were like, say what the main differences between France and England are for you.) 5. Que peuvent faire les touristes dans ta rà ©gion? (State whether your area is good for tourists or not, list three things tourists can do, what the transport is like, what the accommodation is like, what the weather is like in the summer, what one can do in the evening, whether there are any good restaurants in the area, which sights you’ve visited in the area, whether you would recommend the area to tourists.) 6. Est-ce que tu prà ©fà ¨res partir en vacances en famille ou avec des amis? Pourquoi ? (Explain why you prefer going on holiday with your parents or friends. Talk about the advantages and disadvantages of both options. Explain whether there are any drawbacks when going on holiday with friends. Talk about a previous experience.) Home and Environment Home and Local Area 1. Oà ¹ habites-tu? Oà ¹ se trouve cette ville/ce village? (State where you live and where it is situated, say what type of town/village it is, say why you like or dislike living there, say what is nearby, what is good for tourists, what the weather is like in summer and winter.) 2. Dà ©cris-moi ta maison. (Describe what type of house you live in and where in the town/village it is situated, how long you have lived there, list some of the rooms upstairs downstairs, say if you have a favourite room and why, describe the furniture in your bedroom and whether you like it, describe the garden and what you like to do there. Say where you used to live when you were younger and which one you prefer) 3. Oà ¹ aimerais-tu habiter plus tard? Pourquoi ? (State where you would most like to live and why, what there is to do there, what the weather is like, whether you prefer living in a town or in the country and why, what is there to do there at night, say why you would or wouldn’t want to live abroad.) 4. Tu vas souvent dans le centre de Londres? (Say how far you live from London, how often you go there, what there is to do there, how you travel there, what you did the last time you went to London, say one thing you dislike about London and why.) 5. Qu’est-ce que tu fais d’habitude pour Noà «l/Pà ¢ques à   la maison? (State what you normally do at Easter/Christmas at home, who visits, what you eat drink, what you did last Easter/Christmas, presents, what would you like to do at Easter/Christmas next year?) Environment 1. Quels sont les problà ¨mes d’environnement dans ta rà ©gion et dans le monde? (List some of the environmental problems in your area and state why the environment is important to you, mention some of the environmental improvements in your area and around the world.) 2. Que peut-on faire pour protà ©ger l’environnement? Que faites-vous dans ta famille pour protà ©ger l’environnement ? (Mention several ways in which one can help the environment, state what you personally and your family do to help the environment, mention one thing you did last week to help, suggest a way in which your area could be more environmentally-friendly. Explain what would happen if we didn’t do something soon.) Work and Education School and Future Plans 1. Parle-moi de ton à ©cole. (Describe your school in every aspect – name, location, number of pupils, staff, private girls’ school, times of the school day, activities at lunchtime, what the school food is like, sports’ facilities, what you like dislike about your school.) 2. Qu’est-ce que tu à ©tudies comme matià ¨res? (Mention some of the subjects you’re learning, say why you like dislike some, say if you have a favourite lesson why, are there other subjects you would like to learn?) 3. Parle-moi de ton uniforme scolaire. (State what your school uniform is, do you like it, would you prefer to have no school uniform, is uniform sometimes good?) 4. Qu’est-ce que tu as l’intention d’à ©tudier l’annà ©e prochaine pour le bac? (State which subjects you would like to learn next year and why, will you stay at this school or move somewhere else, state which subjects you would not like to learn next year why.) 5. Est-ce que tu trouves l’à ©cole stressante? (Talk about what makes life at school stressful. You could mention the amount of homework that you receive everyday, the number of tests that you have and how difficult the exams are. You could talk about how easy life used to be like in primary school) 6. Comment pourrait-on amà ©liorer ton à ©cole? (Make a couple of suggestions as to how your school could be improved – e.g. having boys, no school uniform, better food/facilities etc.) 7. Est-ce que tu veux faire des à ©tudes à   l’università ©? (State whether you would like to go to university, where, to study what, why, or why you don’t know yet.) Current and Future jobs 1. Est-ce que tu as un petit boulot? Est-ce que tu voudrais en avoir un? (State whether you have a part-time job, what you do, where you work, how much you earn, do you like it, why, what you spend you money on, or say whether you would like a part-time job, doing what, earning how much, how you go about looking for work) 2. Qu’est-ce que tu voudrais faire comme mà ©tier plus tard? Pourquoi? (State what you would like to do career-wise, type of job, how much money you would like to earn, would you like to live/work abroad, why this is a good choice for you, what is your dream job why.) 3. Quels sont les avantages et les inconvà ©nients des diffà ©rents metiers? (Talk about 2 or 3 different professions that you may find interesting and discuss their advantages and drawbacks)

Removal of TBP From Aqueous Phase

Removal of TBP From Aqueous Phase ABSTRACT PUREX process involves the use of 30% TBP in Dodecane to extract the fissile materials. However, due to mutual solubility some amount of TBP gets transferred into the aqueous phase. This transferred TBP leads to many environmental problems. Removal of this TBP from aqueous phase is of prime concern which can be done by contacting it with an organic diluent. UNIFAC and Uniquac methods have been used to describe Liquid Liquid equilibrium (LLE) in TBP-Diluent-HNO3 system. Uniquac and UNIFAC Group interaction parameters have been founded to fit the experimental data. Various metal nitrates are also present in the organic phase. These metal nitrates affect the solubility of TBP in aqueous phase. Metal nitrates like Sodium and Calcium nitrate have also been incorporated in model to find out interaction parameters in the presence of metal nitrates like Sodium and Calcium. The obtained parameters will be useful in predicting LLE for the above system and will aid in safe disposal of nuclear w aste. INTRODUCTION Reprocessing of the used nuclear fuel has always been carried out to reduce the volume of high level radioactive waste and also for their safe disposal. The plutonium uranium extraction (PUREX) process is widely used for reprocessing. This process uses 30% Tri-n-butyl phosphate (TBP) in an inert paraffinic diluent for the separation of uranium and plutonium from the aqueous phase containing nitric acid. Mutual solubility of aqueous and the organic phase leads to the transfer of certain finite amount of TBP in aqueous phase. This transferred TBP decomposes very slowly in the presence of water and nitric acid by hydrolysis to lower organo-phosphate acids at normal operating temperatures leading to many environmental problems. Removal of such dissolved TBP is of direct interest in reprocessing processes as this would enable manifold evaporation of aqueous stream without harming the environment. Various metal elements are also present in the highly radioactive liquid waste solution in ni trate form. The salting out of TBP takes place in the presence of these inorganic nitrates in the aqueous phase. Studies in the presence of various metal nitrates will aid in efficient removal of TBP from aqueous phase. In order to predict the extent to which TBP could be removed from aqueous phase, a model must be developed to predict the phase behaviour. Such models can be used for designing remediation projects. Estimation of activity coefficients of the mixtures is important for predicting the phase behaviour In order to predict the extent of mass transfer, chemical compositions of the two-phase system at equilibrium needs be predicted first. Investigators have used various models to predict the LLE. Cheng et al. have calculated the thermodynamic equilibrium constant for the system HNO3-TBP-n-C7H16.The activity coefficient of nitric acid was calculated using Pitzer’s equation and those of the components in organic phase was derived from experimental data. Ding et al. have calculated the activity coefficient for 20 binary and 7 ternary systems composed of nC6H14, nC7H16, nC8H18, C6H6, cy-C6H6, CCl4, CHCl3, (C4H9)3PO4 and UO2(NO3)2.2((C4H9)3PO4) using head-space gas chromatography. The results are compared with Scatchard-Hilderbald, NRTL and UNIQUAC models. Li et al. has calculated the Vapor-Liquid and Vapor-Liquid-Liquid equilibria of 19 tributyl phosphate systems. Aqueous phase activity coefficients are calculated using Pitzer’s equation. UNIFAC method is used for correlating and predicting the data in organic phase. All the above authors have done work on the systems in the absence of metal nitrates. Intera ction parameters for systems in the presence of metal nitrates have not been reported yet. The objective of the present work to find the UNIFAC and Uniquac group interaction parameters regressed for the experimental data for three systems. These systems comprise of TBP-diluent-HNO3, TBP-diluent-HNO3-NaNO3, TBP-diluent-HNO3-Ca(NO3)2. These parameters will aid in predicting the equilibrium and calculating the number of stages for designing the equipment to remove dissolved TBP. LIQUID LIQUID EXTRACTION EQUILIBRIA The organic phase consists of (1) diluent (NPH), (2) TBP, (3) TBP.HNO3 The dissolution of TBP in NPH and HNO3 can be represented by eq 1and eq 2. xTBPorg (TBP)x org(1) TBPorg + H+aq + NO3-aq HNO3.TBPorg (2) where the subscripts aq and org denote the species in the aqueous and organic phase. The thermodynamic equilibrium constant for reaction (2) can be calculated as a HNO3.TBP(org) a 3 (3) K == a H+(aq) a NO3-(aq) a TBP(org)a2 ±HNO3 a 2 x3 ÃŽ ³3 K = (4) m ±2 ÃŽ ³Ã‚ ±2 x2 ÃŽ ³2 where a is the thermodynamic activity, x is the mole fraction of the component in the organic phase and ÃŽ ³ is the corresponding activity coefficient. m ± is the mean molality concentration of electrolyte in the aqueous phase and ÃŽ ³Ã‚ ± is the mean ionic activity coefficient of corresponding electrolytes. Similar procedure as described by Chen et al has been used to predict the LLE with one extraction reaction. Mean ionic activity coefficient of electrolytes Pitzer equation is used to calculate the mean ionic coefficient of HNO3 in all the cases and of Ca(NO3)2, NaNO3 in the presence of metal nitrates. lnÃŽ ³Ã‚ ± = Aà Ã‚ ¤+ m (5) where b=1.2, ÃŽ ±=2, AÉ ¸ = 0.391. I is the ionic strength of solution. The Pitzer parameters for HNO3, NaNO3 and Ca(NO3)2 are listed in Table 1. Activity Coefficients of components in organic phase can be estimated using UNIFAC and Uniquac equation. UNIFAC EQUATION In a multi-component mixture, the UNIFAC equation for the activity coefficient of component i is given by Equation 3.1. ln ÃŽ ³i = ln ÃŽ ³iC +ln ÃŽ ³iR (6) The combinatorial part of the UNIFAC model considers the shape and the size of the molecules in the mixture. ln ÃŽ ³iC = 1 – Ji + ln Ji – 5qi( ln (É ¸i /ÃŽËœi )+ 1 – (É ¸i /ÃŽËœi ) ) (7) where, Ji = ( É ¸i /xi) The molecule volume fraction É ¸i , and the molecule surface area fraction ÃŽËœi , are given by respectively, É ¸i = xi*ri/∑j xj*rj and ÃŽËœi = xi*qi/∑j xj*qj (8) In Equations (3.3), relative molecular volume rs, and relative molecule surface area q, are given by ri = ∑k ÃŽ ½k(i)* Rk and qi = ∑k ÃŽ ½k(i)* Qk (9) The quantity vk is the number of subgroups of type k in a molecule of species i. ri is the relative molecular volume and qi is the relative molecular surface area. Group parameters Rk and Qk are reported by Fredenslund et al. The residual part of the activity coefficient is given by Equation 10. ln ÃŽ ³iR = ∑k ÃŽ ½k(i )[ ln à Ã¢â‚¬Å"k – ln à Ã¢â‚¬Å"k(i) ] (10) where, k denotes each group in the mixture ÃŽ ½k(i ) is the number of groups of type k in molecule i à Ã¢â‚¬Å"k is the group residual activity coefficient à Ã¢â‚¬Å"k(i) is the residual activity coefficient of group k in a reference solution containing only molecules of type i. The group residual activity coefficient is found by Equation 11. ln à Ã¢â‚¬Å"k = Qk [ 1- ln(∑m ÃŽËœm ψmk) ∑m (ÃŽËœm ψkm /∑n ÃŽËœn ψnm ) ] (11) where, Qk is a group surface area parameter ÃŽËœm is the area fraction of group m ψmn is the group energy of interaction parameter ψmn = exp(-amn + bmn/T) (12) Where, amn and bmn is the group-interaction parameter. T is the temperature Group assignment as proposed by Chen et al. has been followed. C7H16, TBP and TBP.HNO3 has been broken down into groups CH3, CH2, (CH2O)3PO, HNO3.(CH2O)3PO. Group volume and surface parameters for above groups have been reported by Cheng et al. The UNIQUAC model thus consists of two terms: a combinatorial or entropic term, a residual or enthalpic term. The combinatorial and the residual terms are identical to the terms used in the traditional UNIQUAC equation. The combinatorial, entropic term is ln ÃŽ ³iC = ln(É ¸i/xi) +1 (É ¸i/xi) – (z/2)*qi [ ln(É ¸i/ÃŽËœi) + 1- (É ¸i/ÃŽËœi) ] (13) z = 10 is the co-ordination number. xi is the mole fraction, É ¸i is the volume fraction, ÃŽËœi and is the surface area fraction of component i. É ¸i = xi*ri/∑j xj*rj and ÃŽËœi = xi*qi/∑j xj*qj (14) ri and qi are volume and surface area parameters for component i. The residual, enthalpic term is ln ÃŽ ³iR = qi [ 1 – ln( ∑k ÃŽËœkψki) ∑k ÃŽËœkψik/(∑l ÃŽËœlψlk) (15) The parameter ψki is given by ψki = exp(-uki-uii/T) (16) uki and uii are interaction energy parameters. Uniquac r and q parameters for C7H16, TBP and TBP.HNO3 have been reported by Li et al. RESULTS AND DISCUSSION EQUILIBRIUM PREDICTION. The following equations can be used to predict equilibrium x1 + x2 + x3 = 1 (17) x20 = (x2 + x3)/( x1 + x2 + x3) (18) x3 ÃŽ ³3 K = (19) m ±2 ÃŽ ³Ã‚ ±2 x2 ÃŽ ³2 ÃŽ ³2 and ÃŽ ³3 values have been calculated using UNIFAC and Uniquac equation. Knowing equilibrium constant K, m ± calculated mole fractions can be found out., The group interaction parameters are regressed by Least Square Technique to minimize the error between experimental and calculated mole fraction values. The obtained regressed group interaction values in the absence of metal nitrates, in the presence of NaNO3 and Ca(NO3)2 using Uniquac and UNIFAC have been listed in Table. The standard absolute deviation of components in the organic phase is listed in table. The experimental and calculated values of mole fractions have been reported graphically in fig CONCLUSION The experimental mole fraction data were correlated using UNIFAC and Uniquac model. The Uniquac and UNIFAC group interaction parameters are capable of predicting mole fraction for TBP-Diluent-HNO3 in the absence and presence of metal nitrates. Thus these can be effectively used to predict the equilibrium for the removal of dissolved TBP in Nuclear engineering. UNIFAC gives a better prediction as compared to Uniquac in all the cases LIST OF TABLES Pitzer parameters for calculation of mean ionic activity coefficient Uniquac Group interaction parameters in the absence of metal nitrates Unifac Group interaction parameters in the absence of metal nitrates Uniquac Group interaction parameters in the presence of Sodium metal nitrate Unifac Group interaction parameters in the presence of sodium nitrate Uniquac Group interaction parameters in the presence of calcium metal nitrate Unifac Group interaction parameters in the presence of calcium nitrate Standard absolute deviations between predicted and experimental mole fraction of extracted complexes Table 1. Pitzer parameters for calculation of mean ionic activity coefficient Components ÃŽ ²o ÃŽ ²o HNO3 0.1119 0.3206 0.001 NaNO3 0.0068 0.1783 -0.0007 Ca(NO3) 0.2108 1.409 -0.02014 Table 2. Uniquac Group interaction parameters in the absence of metal nitrates a (m,n) NPH TBP HNO3.TBP NPH 0 2.05741 0.679624 TBP -3.04549 0 -1.1645 HNO3.TBP -1.03328 1.143979 0 b (m,n) NPH TBP HNO3.TBP NPH 0 1.007842 0.999125 TBP 0.983532 0 1.095824 HNO3.TBP 0.993173 1.019649 0 Table 3. Unifac Group interaction parameters in the absence of metal nitrates a (m,n) CH2 CH3 (CH2O)3PO HNO3(CH2O)3PO CH2 0 0 2.56180892 -48.1996 CH3 0 0 2.56180892 -48.1996 (CH2O)3PO -5.15816 -5.15816 0 -6.13375 HNO3(CH2O)3PO -2.57271 -2.57271 34.781685 0 b (m,n) CH2 CH3 (CH2O)3PO HNO3(CH2O)3PO CH2 0 0 0.997309 1.126187 CH3 0 0 0.997309 1.126187 (CH2O)3PO 1.016819 1.016819 0 1.131422 HNO3(CH2O)3PO 1.015345 1.015345 0.890301 0 Table 4. Uniquac Group interaction parameters in the presence of Sodium metal nitrate a (m,n) NPH TBP HNO3.TBP NPH 0 -1.82623 6.863001 TBP 0.87821 0 0.552002 HNO3.TBP 1.380676 2.272663 0 b (m,n) NPH TBP HNO3.TBP NPH 0 0.990771 1.019671 TBP 0.999592 0 0.998537 HNO3.TBP 1.001281 1.004269 0 Table 5. Unifac Group interaction parameters in the presence of sodium nitrate a (m,n) CH2 CH3 (CH2O)3PO HNO3(CH2O)3PO CH2 0 0 0.742770 -0.6378 CH3 0 0 0.742770 -0.6378 (CH2O)3PO 1.096426 1.096426 0 -0.373895 HNO3(CH2O)3PO 0.748111 0.748111 -0.20966206 0 b (m,n) CH2 CH3 (CH2O)3PO HNO3(CH2O)3PO CH2 0 0 1.000835 1.005434 CH3 0 0 1.000833 1.005434 (CH2O)3PO 0.99968 0.999688 0 1.004477 HNO3(CH2O)3PO 1.000817 1.000818 1.003927 0 Table 6. Uniquac Group interaction parameters in the presence of Calcium metal nitrate a (m,n) NPH TBP HNO3.TBP NPH 0 0.3249 -0.4026 TBP 0.95221 0 -1.40706 HNO3.TBP 1.168545 1.39797 0 b (m,n) NPH TBP HNO3.TBP NPH 0 0.997878 0.99529 TBP 0.999836 0 0.99200 HNO3.TBP 1.00058 1.000138 0 Table 7. Unifac Group interaction parameters in the presence of calcium nitrate a (m,n) CH2 CH3 (CH2O)3PO HNO3(CH2O)3PO CH2 0 0 5.9429 2.14979 CH3 0 0 5.9429 2.14979 (CH2O)3PO 2.6932 2.6932 0 -2.59369 HNO3(CH2O)3PO 3.8889 3.8889 3.8740 0 b (m,n) CH2 CH3 (CH2O)3PO HNO3(CH2O)3PO CH2 0 0 0.9839 0.99622 CH3 0 0 0.9839 0.99622 (CH2O)3PO 0.99447 0.99447 0 1.011186 HNO3(CH2O)3PO 0.990612 0.990612 0.990633 0 Table 8. Standard absolute deviations between predicted and experimental mole fraction of extracted complexes. System Δ x (Uniquac) Δ x (Unifac) HNO3/TBP/Diluent 0.016 0.0051 HNO3/TBP/Diluent/NaNO3 0.0435 0.0429 HNO3/TBP/Diluent/Ca(NO3)2 0.015 0.0051

The Degradation of Communication on the Internet Essays -- Communicati

The Degradation of Communication on the Internet Talking on the Internet, people regress. It's that simple. It can be one-to-one talk on e-mail or many-to-many talk on one of the LISTs or newsgroups. People regress, expressing sex and aggression as they never would face to face. Think about it. Current estimates say 23 million people communicate on the Internet from most of the nations on the globe, and that number is increasing at 12% a month. And all this just grew like Topsy, with no one planning or controlling it. Here is one of the extraordinary technological achievements, one of the great _human_ achievements, of our century. But _homo sapiens_ reverts to primitive, childish behavior. Why? There are three major signs or, if you will, symptoms of this regression. The one Internet primitivism that everybody talks about is "flaming," flying into a typewritten rage at some perceived slight or blunder. "Everywhere I went in the newsgroups," writes John Seabrook in _The New Yorker_, "I found flames, and fear of flames" (1994, 70). No wonder. Seabrook had written a friendly piece on Bill Gates, the powerful president of Microsoft. In the "profile," he made a point of the way he and Gates conducted their interview on e-mail. This is what appeared on Seabrook's screen (courtesy of a certain computer columnist): Crave THIS, asshole: Listen, you toadying dipshit scumbag . . . remove your head from your rectum long enough to look around and notice that real reporters don't fawn over their subjects, pretend that their subjects are making some sort of special contact with them, or, worse, curry favor by TELLING their subjects how great the ass- licking profile is going to turn out and then brag in print about doing it... ...m.nerdc.ufl.edu_ 31 May 1994. Span, Paula. "The On-line Mystique." _Washington Post Magazine_ 27 Feb. 1994, W11. Sproull, Lee, and Sara Kiesler. _Connections: New Ways of Working in the Networked Organization_. Cambridge MA: MIT P, 1991. Turkle, Sherry. _The Second Self: Computers and the Human Spirit_. New York: Simon and Schuster, 1984. Walker, Donna. Letter. _Washington Post Magazine_ 17 Apr. 1994, W3. Waterton, J. J., and J. C. Duffy. "A Comparison of Computer Interviewing Techniques and Traditional Methods in the Collection of Self-report Alcohol Consumption Data in a Field Study." _International Statistical Review_ 52 (1984): 173-82. Weizenbaum, Joseph. _Computer Power and Human Reason: From Judgment to Calculation_. San Francisco: W. H. Freeman, 1976. Wright, Robert. "Journey Through Cyberspace." _Ottawa Citizen_ 18 Sep. 1993, B4.

Bain & Company Essay -- Business, Team Development

This paper addresses the importance of teams in an organization. Bain & Company, a Boston-based consulting company, exemplifies an organization that has placed team development as a priority in the organization. Teams are increasingly common in organizations for responding to customer’s needs to deliver a product or service. Successful teams are supported by a commitment to empower and enhanced rewards. Bain & Company History has brought organizations to a moment where teams are recognized as a critical component of the business. Today, most work that goes on inside organizations utilizes a team approach, whereas work that takes place outside of organizations relies even more heavily on teamwork. Teams are increasingly common in organizations for responding to customer’s needs to deliver a product or service. Successful teams are supported by a commitment to empower and enhanced rewards. Empowered teams consist of people with complementary skills who are committed to a common purpose or a set of performance goals for which they hold themselves mutually accountable (Laszlo, Laszlo, & Johnsen, 2009). Team Concept Bain & Company, a Boston-based consulting company, goes beyond teamwork, to structure itself around interdependent groups, as a means of improving work processes and providing better quality and service to customers. Bain’s success as an organization is dependent upon getting the right people on the team. Bain focused its recruiting efforts on four major colleges M.B.A. programs, as a way of getting highly qualified individuals, because they have been prepared for management consulting (Dyer, Dyer, & Dyer, 2006). Sometimes teams are made up of people who have different work ethics, but Bain’s succes... ...personal development. Virtuoso teams are fundamentally different from other teams. They are comprised of elite experts, the best in their field and are specially convened for ambitious projects (Boynton, Fischer, 2005). Bain & Company extraordinary teams had a high correlation between effectiveness of the manager and the performance of the member (Boynton & Fischer, 2005). The performance of teams has been attributed to the level of team development within the group. Conclusion In conclusion, when Bain and Company embrace this new construct not only will it raise the bar in terms of team standards for efficient, effective and efficacious operations, but also create organizational dynamics that foster quality of work life and business cultures that are vibrant, alive and thriving. Successful teams are supported by a commitment to empower and enhanced rewards.

Recycling: Very Important for the Earth Essay -- Recycling, 2015

â€Å"I think the environment should be put in the category of our national security. Defense of our resources is just as important as defense abroad. Otherwise what is there to defend?† --Robert Redford, Yosemite National Park dedication, 1985 Recycling has been around for a very long time; thousands of years to be exact. Some recycling methods then were recycling animal skins and scrap metal. Animal skins were re-used by the Indians for clothes, shoes and shelter and metal was melted down to make swords and other weapons. However, now, century’s later metal is still melted down to make things such as airplanes, cars, appliances, war weapons and much, much, more. And animal skin is still used today, to make shoes, boots and certain clothing items; such leather coats. Recycling became noticed as a trend by the public in the 1970’s. The industries have known about recycling for years. The public grabbed the concept that turning old items into new ones was just as much their duty as well as industries when the environment began to go unhealthy and when recycling centers opened. Now, curbside recycling programs and recycling centers are common. In 2009, approximately 9,000 curbside recycling programs and 3, 000 composting communities existed in the United States (EPA 2010). You can now recycle at home and in airports, schools, and the workplace. What is recycling? , What does waste consist of? , and what are the benefits of recycling? Recycling basics and steps What is recycling? Recycling can be defined as making a new product from used materials or â€Å"to adapt to a new use† and â€Å"to make ready for reuse† seem to fit best (Merriam-Webster, 2011). Don’t confused reusing with recycling. Reusing is far different from recyc... ... incineration and landfills, prevents pollution caused by the manufacturing of products from virgin materials; saves energy; decreases emissions of greenhouse gases that contribute to global climate change; conserves natural resources such as timber, water, and minerals; and helps sustain the environment for future generations (EPA 2011a and Palliser 2011). In conclusion revisiting recycling has been a great experience. Recycling is very important for the earth and clean air. We need to continue to do our part in protect the environment and making sure that landfills decrease instead of increasing and that are properly maintained. Recycling is very important for earth. Many companies are on broad with recycling doing their part to help decrease waste. Works Cited Palliser, Janna. (2011). Revisiting recycling. Science Scope. November 2011, pp. 14-17.

Ifrs vs Us Gaap

ACCY200 Financial Accounting A Accounting for Property, Plant & Equipment using IFRS and US GAAP Submitted To: Dr. Mufeed Rawashdeh Lecturer, ACCY200 UOWD Project done by: Punit Hiro Lalwani 3948493 Anish Ahuja 3959569 Hitesh Kumar Bilochi 3949345 Date: 29th November, 2011 Table of Contents Executive Summary| 3| Introduction| 4| Property, Plant & Equipment| 5| Interest incurred during construction of asset| 6 – 7|Direct & indirect costs incurred in self-constructed assets| 8 – 9| Valuation/Reporting of Property, Plant & Equipment’s in the Balance Sheet| 10 – 11| Example of Annual Reports for US GAAP and IFRS| 12 – 13| Implication of Differences – 1) Interest Incurred 2) Componentization 3) Subsequent of Valuation| 14 – 15| Conclusion and Recommendation| 16|References| 17 – 18| Executive Summary This Financial Accounting report contains information on a few key areas in accounting for Property, Plant & Equipment, using two sligh tly different standards which are the US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards.The objective of this report is to state how these two standards are slightly different in terms of accounting for items of PP&E such as Interest/Borrowing Costs during the asset is being prepared for intended use, How direct and indirect costs are allocated or measured for assets constructed by the company itself, and how their fixed assets are valued at balance sheet, after initial recognition of cost. Both the standards, are pretty similar, yet have some key points which conflict with each other. These points carry a degree of importance in terms of accounting.Each point is beneficial as well as It has its drawbacks, depending upon the scenario put in place. Moreover, the above mentioned content is even widely exhibited by including Annual reports of two companies – one IFRS, and the other US GAAP reports, to show a practical example o f dealing with Property, Plant and Equipment items in the balance sheet. Introduction IFRS is a set of guidelines and rules formed by the International Accounting Standards Board (IASB) that companies and organizations can follow when compiling financial statements.The creation of international standards allows investors, organizations and governments to compare the IFRS-supported financial statements with greater ease. International Standards help investors to deal with comparing financial statements with more convenience. The International Financial Reporting Standards were previously called the International Accounting Standards (IAS). Generally Accepted Accounting Principles (GAAP) is the accounting standard used by the Organizations in the United States which is the common set of accounting principles, standards and procedures that companies use to ompile their financial statements. GAAP are a combination of authoritative standards (set by policy boards) and simply the commonly accepted ways of recording and reporting accounting information. GAAP are imposed on companies so that investors have a minimum level of consistency in the financial statements they use when analysing companies for investment purposes Property, Plant & Equipment (PP&E) Property, plant and equipment are tangible assets that: 1. are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes, and 2. re expected to be used during more than one period. Property, plant and equipment does not include: 1. biological assets related to agricultural activity, or 2. mineral rights and mineral reserves, such as oil, natural gas and similar non-regenerative resources Asset Recognition The entity shall recognise the cost of an item of property, plant and equipment as an asset if, and only if: 1. it is probable that future economic benefits associated with the item will flow to the entity, and 2. the cost of the item can be measured reliably .Interest incurred during construction of asset | IFRS| US GAAP| Definition| Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset. Other borrowing costs are recognised as an expense. | Similar to IFRS but US GAAP uses ‘interest Costs’ instead of ‘Borrowing Costs’| Qualifying asset| A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale. | Similar to IFRS but US GAAP does not state the word substantial’| Measurement| Borrowing cost include * Exchange rate differences from foreign currency borrowings. * Borrowing cost is offset by investment income earned on those borrowings. * Actual Interest are Capitalized. | * Interest costs do not include exchange rate differences. * Interest earned on the investment of borrowed funds generally cannot offset interest costs incurred during the perio d. * Interest cost equal to the weighted average accumulated expenditures times the borrowing rate is capitalized. Commencing Capitalization| An entity shall begin capitalising borrowing costs as part of the cost of a qualifying asset on the commencement date. The commencement date for capitalisation is the date when the entity first meets all of the following conditions: * (a) it incurs expenditures for the asset; * (b) it incurs borrowing costs; and * (c) it undertakes activities that are necessary to prepare the asset for its intended use or sale. | Similar to IFRS. Ceasing Capitalization| An entity shall cease capitalising borrowing costs when substantially all the activities necessary to prepare the qualifying asset for its intended use or sale are complete. | Similar to IFRS| Direct & indirect costs incurred in self-constructed assets | IFRS| US GAAP| Cost| * The asset is carried at cost less accumulated depreciation and impairment. | Similar to IFRS| Depreciation| The depreci able amount (cost less residual value) should be allocated on a systematic basis over the asset's useful life.The residual value and the useful life of an asset should be reviewed at least at each financial year-end and, if expectations differ from previous estimates, any change is accounted for prospectively as a change in estimate under IAS 8. | Depreciation under US GAAP is similar to IFRS as the property plant and equipment are to be stated at cost of acquisition less accumulated depreciation based on estimated useful lives of the assets. | Revaluation| * Under IFRS, an organization has an option to use the cost method or the revaluation method to measure property, plant and equipment. The asset is carried at a revalued amount, being its fair value at the date of revaluation less subsequent depreciation and impairment, provided that fair value can be measured reliably. | US GAAP prohibits revaluations except for a discovery on a natural resource, in a business combination accoun ted for under the purchase method. Therefore uses only the cost model. | Componentization| Component depreciation is a requirement under IFRS if the components of that particular asset have differing patterns of benefit. Component depreciation is permitted but rarely used under GAAP compared to IFRS in which it is a requirement. | Valuation/reporting of property, plant ; equipment’s in the Balance Sheet | IFRS| US GAAP| Measurement| * Property, plant and equipment should initially be measured at cost. Cost is the fair value of consideration given for the asset. * The cost of an item of property, plant and equipment comprises the purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.The cost also includes estimated costs of dismantling and removing the asset and restoring the site on which it is located * The costs that incur for completion of the a sset construction can be added to the amount that has to be recognized initially, if these costs exceed the recoverable amount, the excess should be expensed in the current period. | * Property plant and equipment under GAAP are measured at historical cost. * Similar To IFRS * Self-constructed assets are recorded at the incremental or direct costs to build (material, labor, and variable overhead) assuming idle capacity. Direct Costs| Directly attributable costs include costs such as: * Costs of site preparation. * Initial delivery and handling costs. * Installation and assembly costs. * Professional feesDirectly attributable costs do not include administration and other general overheads| Similar to IFRS| Indirect Costs| Non-directly attributable items are not permitted to be capitalized under IAS 16. Repair and maintenance costs are expensed as incurred, not capitalised. | Indirect costs under GAAP are called overhead or burden.For example Power, heat, light . To handle these costs one of the following ways can be applied: * Assign No Fixed Overhead to the Cost of the Constructed Asset * Assign a Portion of All Overhead to the Construction Process * A pro rata portion of the fixed overhead should be assigned to the asset to obtain its cost. | Examples of an US GAAP and IFRS Report valuing Property, Plant and Equipment Property, Plant and Equipment (US GAAP – Google Inc) Property and equipment stated at cost less accumulated depreciation and amortization.Depreciation is computed using straight – line Method over estimate useful life of assets, generally two to five years. Buildings are depreciated over periods of up to 25 years. Leasehold improvements are amortized over the shorter of the remaining lease term or the estimated useful lives of the assets. Construction in progress is related to the construction or development of property (including land) and equipment that have not yet been placed in service for their intended use.Depreciation for e quipment commences once it is placed in service and depreciation for buildings and leasehold improvements commences once they are ready for their intended use. Land is not depreciated. Property and equipment value at end of 2009 and 2010 was $4,845 million and $ 7,759 million, respectively, with accumulated depreciation and amortization cost of $3,285 million for 2009 and $ 4,012 million for 2010. Property, Plant and Equipment (IFRS – Puma)Property, plant and equipment are stated at acquisition costs net of accumulated depreciation, even though they have the option of revaluation, they haven’t used it. The depreciation period depends on the expected useful life of the respective item. The straight-line method of depreciation is applied. The useful life depends on the type of assets involved. Buildings are subject to a useful life of between ten to fifty years, and a useful life of between three to ten years is assumed for moveable assets. The cost of maintenance and re pair is recorded as an expense at the time of origin.Significant improvements and renewals are capitalized to the extent that the criteria for capitalization of an asset item apply. As a general rule, lease items that qualify as a finance lease due to the terms of the underlying contract are shown under property, plant and equipment; initially they are measured at the amount of the fair value or the lower present value of the minimum lease payments and net of accumulated depreciation in subsequent accounting periods. Property, plant and equipment is valued at â‚ ¬236. 7 million in 2010 and â‚ ¬242. million in 2009. Accumulated depreciation of property, plant and equipment amounted to â‚ ¬ 233. 3 million (previous year: â‚ ¬ 201. 9 million). As we can see from the above 2 examples, both the methods of the companies are very similar, and there is very little difference in the way they report the value of their Property, Plant ; Equipment in the Balance Sheet. Implications of differences Interest incurred IFRS includes exchange rate differences and also allows the offsetting of interest revenue with interest costs, whereas US GAAP does not allow either.This method of IFRS can be very accurate because while offsetting the interest revenue with the interest costs, it will only show one entry in the financial statement, whereas in US GAAP it will show two entries, one of cost and one of revenue. Hence there is only a difference in the presentation of information BUT the end result will still be the same. IFRS can be more convenient and make things simpler because of offsetting compared to US GAAP. Exchange rate differences will most probably hold an mmaterial difference but to avoid any inaccuracies, they should be taken into consideration. Componentization Componentization is when the assets are segmented into the different parts and are depreciated separately. As stated above IFRS requires componentization, whereas US GAAP permits it but does not requi re it. A good example might be that under US GAAP, a car may be treated as a single depreciable asset, while under IFRS, every component of a car will be depreciated separately, including engine, car frame, brakes, and etc.This can be very confusing for users as not every company retains all the information about its components, but IFRS is still more accurate as it allows the companies to know the real value of its components and its estimated life, where as US GAAP will only show the real value of its asset and not know the estimated life of the components of the assets, which can be a disadvantage because the companies will not know whether it’s components need maintenance or not. The disadvantage of componentization under IFRS might be that the depreciation expenses will mostly tend to be higher than US GAAP, therefore resulting in lower profits.This implication can also have an affect on the tax the company pays. Subsequent valuation differences * IFRS permits revaluatio n of property, plant and equipment whereas in US GAAP it is forbidden. Under the revaluation model, if the carrying amount of a property, plant and equipment’s asset is increased as a result of a revaluation, the increase is recognized in equity under the heading of revaluation surplus. The revaluation surplus amount recorded is then adjusted on an asset-by-asset basis by the amount of future revaluation increase.Adjustments to the revaluation surplus account are recorded in equity. Therefore, if there is an Increase in asset revaluation IFRS would be more beneficial compared to US GAAP since it gives an appropriate measurement of the current value of the asset and would show a higher income for the company due to increase in fair value. * A decrease arising as a result of a revaluation should be recognized as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset.In this case US GAAP would be more prefera ble since it would state its assets value above the current market value (fair value). However from a technical point of view the value would be overstated. So overall, it is more advisable to use the IFRS standard for revaluation of assets. Conclusion and Recommendation There are many Similarities in IFRS ; US GAAP but they also have Differences that cannot be unnoticed. There are different scenarios in which one accounting method would prevail over the other.Difference between these two methods of accounting standards cause confusion which should be eliminated and there should be the need of uniform accounting standard. The best way to deal with differences in IFRS and US GAAP is to converge the both, with the most accurate method of each difference being retained. This will make it easier for the people to interpret, understand and compare financial reports because the standards will be the same for everyone.In recent years there is a huge acceptance of IFRS over US GAAP which ha s led to benefits such has increased in transparency and consistency of financial information, more efficient use and availability of global resources, streamlined internal controls, additional access to capital, and opportunities for improved cash management and income tax planning. References AICPA. 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