Sustainable tourism management in Spain, Benidorm Literature review

Can God and Real Evil Be Reconciled

Can God and Real Evil Be Reconciled The fight between the great and malevolence has constantly intrigued people’s minds. A huge number of books were composed on the conflict of the two powers, a huge number of motion pictures were shot to uncover the scale and the loftiness of this battle. Truth be told, numerous religions incorporate a portrayal of unquestionably the great and indisputably the wickedness, the previous being regularly alluded to as God, while the last having innumerable number of names: fallen angel, Satan, Beelzebub, Baal, thus on.Advertising We will compose a custom exposition test on Can God and Real Evil Be Reconciled? explicitly for you for just $16.05 $11/page Learn More On the one hand, the last appears to be a finished evil entity and, in this way, doesn't merit the option to exist, which is underlined particularly firmly in Christianity. The malicious grasps an assortment of thoughts and ideas, yet it is constantly considered as something to dispose of unequivocally. Harming and annihil ating malice, be that as it may, doesn't appear to follow the essential standards of Christianity, which is established on the idea of affection and absolution. Hence, there is just a single method to deal with the idea of shrewdness, which is to grasp it. In spite of the way that God and the Evil are customarily restricted in Christianity, the main conceivable method of taking care of the wickedness ought to be seen through the compromise of the two, since the previous, as the alpha and omega of the universe, brought forth the production of the last mentioned and is, indeed, identified with it. While the presence of the malevolence is affirmed by the Bible, one may even now discover it very disputable that God, who, as indicated by the Bible, speaks to the most simply, the most temperate and the kindest element really considers the fiendishness to exist. The general thought of God taking into account fiendish sounds sufficiently strange. Without a doubt, as per the fundamental Bibl ical premises, God rebuffs delinquents, i.e., the individuals who do underhanded things. In any case, it is as yet unquestionable that underhandedness is a necessary piece of the universe, which picks the inquiry whether the two should fight with one another or to accommodate. There are a few responses to this inquiry. As per one speculation, the way that the wickedness and God exist together can be clarified by the way that there must be elements between the great and malice; in any case, the world as we probably am aware it would have stopped to exist. As Jacobs clarifies, the vast majority of the errors concerning the starting point of the malice and the connection among God and the Evil originate from the absence of comprehension of the genuine significance of Good and Evil (Jacobs, 2003, 311). Another protest against the way that God has authority over the insidious concerns the nonattendance of any activities against the malevolence from God. There is no record of any battle among God and Satan in the Bible, there is no referencing of any supernatural occurrence occurring so as to forestall the verifiable scoundrels, various slaughters, destructions and different ghastly wrongdoings against humankind have been submitted in spite of the way that God Almighty looks out for mankind, as indicated by what Christians say.Advertising Looking for paper on theory? How about we check whether we can support you! Get your first paper with 15% OFF Learn More To comprehend the given clash between the Biblical standards and the truth it will be required to investigate the points of interest of the Christian religion somewhat closer. Among the responses to the given issue, Augustine’s Solution is referenced frequently. As indicated by Augustine of Hippo, abhorrence couldn't emerge out of God †rather, it needed to exist as a different substance. Augustine contends that the decency is the regular condition of people and that malice is unfamiliar to the commo n reality: â€Å"Evil is in opposition to nature; truth be told, it can just damage to nature; and it would not be a deficiency to pull back from God were it not that it is progressively normal to follow him. It is that reality which makes a withdrawal a flaw. That is the reason the decision of abhorrence is a noteworthy confirmation that the nature is good† (11.17). (Schuler, 2008, 33) Therefore, as indicated by Schuler, Augustine’s contention is flawlessly feasible. As Schuler clarified, â€Å"Thus, underhandedness can be recognized as that which neutralizes the normal tendencies of individuals, and for Augustine, with respect to all Christians, people were made to be normally pulled in to God† (Schuler, 2008, 33). Genuinely, the given contention has the right to be referenced as an undeniable idea of good and malice in the Christian religion. Then again, it ought to likewise be remembered that, as per the Christian religion, Lucifer, who for all intents and p urposes is simply the insidiousness, is a fallen blessed messenger, i.e., a has-been component of the Heaven and, subsequently, the great (Scudder, 2001). As the ongoing theosophical inquires about state, the root of Satan gives a great deal of nourishment for considerations and, in this way, questions the birthplace of malevolence, permitting to recommend that the wickedness was brought forth from the integrity. Despite the fact that the proof concerning the starting point of the malevolence when all is said in done and the Satan specifically is fairly unclear, it is as yet worth referencing that in many sources that can be characterized as trustworthy, Satan is referenced as a has-been blessed messenger, i.e., a previous occupant of paradise, who chose to utilize his shrewdness to defy the Lord. There are numerous translations of the given story; to the extent the conventional Biblical understanding goes, there is no accurate proclamation concerning the Satan being a previous holy messenger, yet the accompanying line can be deciphered as the evidence that the Satan used to live in paradise once (as per the King James variant of the Bible): â€Å"How workmanship thou tumbled from paradise, O Lucifer, child of the morning! how workmanship thou chop to the cold earth, which didst debilitate the nations!† (Isaiah 14:12). The way that the Lucifer was alluded to as the â€Å"son of the morning,† just as the referencing of his fall, demonstrates the possibility that he used to have a place in Heaven. Subsequently, it very well may be accepted that the Evil was brought forth from goodness and excellence; coherently, these two must share something for all intents and purpose †and, truth be told, they do. Both speak to the most distant limits, both have little to do with anything identified with the human world because of their craziness, and both are mystically entwined in each and every person.Advertising We will compose a custom exposition test o n Can God and Real Evil Be Reconciled? explicitly for you for just $16.05 $11/page Learn More Hence, it will be sensible to accept that, when interwoven, the two neither conflict, nor obliterate; rather, they speak to an individual, with his/her issues, resources and good standards. Hence, the great and the malevolence can't be considered totally inconsistent; despite what might be expected, they blend into an impossible to miss merge of wrongdoing and goodness. Subsequently, underhandedness ought not be battled against until it at last evaporates suddenly and completely, for it is a totally out of reach objective; rather, the great and the abhorrence ought to be reconciled. Hence, conceding the presence of malicious, one will unavoidably pose oneself an inquiry concerning what the shrewdness is required for. There are numerous methods of deciding the job of the shrewdness. From Jacobs’ perspective, the two essential jobs that the detestable plays in the Biblical stories ar e 1) the idea that fills in as the foil for the Goodness to develop; 2) the idea that causes one characterize the line between the good and the corrupt. Without the malevolent as a component of the human world, it is difficult to make sense of what is acceptable and what is awful. The detestable fills in as a kind of perspective point for individuals to adhere to a meaningful boundary between the good and the corrupt, in this way, getting ready to transform into temperate devotees (Pachuau, 2007). Without the abhorrent, one would not have the option to characterize the idea of good activities and upright conduct. Thus, underhanded activities would be done in the long run. The underhandedness can be viewed as a component that the world needs to have as a marker for the region that must not be trodden (Browning Reed, 2004). Regardless of whether there was no malicious on the planet, individuals would have in the long run found it, for the mankind has to know where the limits between w hat is permitted and what is restricted lie. It would not be right to accept that, because of the connection among God and malice, the previous has an insidious component also. Rather, the two ought to be seen as two inverse elements, one of which comes from another. Rather, it ought to be expected that the malice must coincide with the great, since without the previous, the last can't be characterized. While supreme righteousness is viewed as a definitive objective of the Christianity, it is important to concede that the given objective is not really achievable, which implies that the mankind needs both the possibility of the great and the possibility of the underhandedness so as to characterize the fundamental standards of profound quality and goodness to follow. Reference List Browning, R. L. Reed, R. A. (2004). Absolution, compromise and good mental fortitude: Motives and structures for Ministry in a disturbed world. Excellent Rapids, MI: Wm. B. Eerdmans Publishing Co.Advertis ing Searching for article on reasoning? We should check whether we can support you! Get your first paper with 15% OFF Find out More Jacobs, M. R. (2003). The calculated elements of good and insidiousness in the Joseph story: An interpretative and hermeneutical request. Diary of the Study of the Old Testament, 27, 309â€338. Pachuau, M. (2007). Development of good and malice in Iris Murdoch’s talk. New Delhi, IN: Sales Office. Schuler, S. J. (2008). Augustinian Auden: The impact of Augustine of Hippo on W. H. Auden. Ann Arbor, MI: ProQuest. Scudder, P. (2001). How Jesus accommodated humanity to God. Lincoln, NE: iUniverse.

Celebrities Doing the Write Thing A Celebrity Book Deal Round-Up

Celebrities Doing the Write Thing A Celebrity Book Deal Round-Up Every time you turn around lately, it seems like another celebrity gets a book deal. Celebrity memoirs basically built my wheelhouse, so Im always excited at celebrity book deal news. This year, it looks like many celebrities-turned-writers are breaking out from the memoir trend and exploring a variety of creative book projects. But dont worrytheres still plenty up on the memoir docket, as well. To help make it a little easier to keep track, heres a roundup of some of the celebs whove recently announced theyre writing a book. 1. Rachel Bloom Rachel Bloom is the co-creator and star of hit musical comedy, Crazy Ex-Girlfriend (which I have 100% binge-watched). According to Entertainment Weekly, the book will be more than pure memoir. Instead, its described as a hodgepodge of personal essays, fictional stories, poems, and more. I dont know about you, but I am so here for more awkward, relateable stories from Rachel Bloom. So far, theres no specific release date, but the book is tentatively expected to come out sometime in Spring 2019. 2. Krysten Ritter Fans of Jessica Jones probably wont be shocked to learn that Ritters debut novel will be a psychological thriller. According to Entertainment Weekly, the novel, titled Bonfire, will follow an environmental lawyer who returns to her hometown to investigate a local company. Sounds like a perfect book to curl up with when youre in the mood for something a little sinister. The book is set to release on November 7th, 2017. 3. Kelly Osbourne I definitely missed hearing about this book deal, and now were almost to the book release. There is No F*cking Secret: Letters from a Badass Bitch is the title of Osbournes forthcoming memoir, set to release April 25th, 2017. It will deal with issues surrounding her mothers illness, her fathers drug abuse, and her own struggles with addiction. 4. Willow Smith Willows production company, MSFTS, has optioned the right to create an animated series based on Menancholy, a book proposal written by Smith herself. According to Dazed, she plans to write the full-length book, as well as produce the animated series. Smith says the book is about Menen-Nin Khali, a girl who can see into her past life, and will take place somewhere called The Mystery School. So far, there dont seem to be any further details on when the book/animated series will be released. 5. Anna Faris Faris, whose popular podcast Anna Faris is Unqualified has been going for two years steady, is now writing a similarly-titled memoir, Unqualified. Like many of the best celebrity memoirs, it will cover her awkward teenage years up through the start of her success in Hollywood films. According to Entertainment Weekly,  Unqualified  will also include life advice similar to what Faris provides on her podcast. The book is set to release October 25th. Ill definitely be adding this, and her podcast, to my list of things I need to invest time in. Finally, I would be remiss if I didnt also nod to another branch of celebrity thats getting bookifiedboth the Obamas and the Bidens have signed joint book deals, ensuring us books from Michelle Obama, Barack Obama, Joe Biden, and Jill Biden. Sounds like a proliferation of book tour memes just waiting to happen. So there you have it, five of the recent book deals/book releases out of Hollywood as well as two huge book deals out of Washington. Know any that I missed? Let me know in the comments so I can stack that TBR even higher. Save Sign up to Today In Books to receive  daily news and miscellany from the world of books.

Character Analysis Of Great Expectations - 1475 Words

Great Expectations written by Charles Dickens was about the path of life for one fellow, his name was Pip. Pip grew up in a small rural village but soon his life would pull him into the busy streets of London. Dickens would use this young child with a rocky family background to share hardships, love, sadness, and realization in order to add familiarity to his readers, making him a relatable character. Dickens wrote this book to be able to give insight into the social reforms that were slowly starting to change during this time in London. He uses the story to draw attention to how people at this time equated wealth and upper social status with good; poverty and lower social status with bad. Dickens illustrates this through Pip’s†¦show more content†¦I m your second father. You re my son—more to me nor any son. I ve put away money, only for you to spend† (Dickens 251). Even in all of the good deeds Magwitch did for Pip, it took him awhile to warm up and app reciate what Magwitch had done. Pip still could not let the fact that he was a convict go. To him there was nothing special about Magwitch. It was almost as if Pip was embarrassed by him. It was not until Pip’s last moments with Magwitch did he truly see that his past did not define Magwitch. As Magwitch laid upon his deathbed Pip took his hand. â€Å"I pressed his hand in silence, for I could not forget that I had once meant to desert him† (Dickens 360). Pip now fully understood the extent Magwitch went through for him. â€Å"Are you in much pain today?† â€Å"I don’t complain of none, dear boy† (Dickens 360). Magwitch died shortly after, his last remaining words never leaving Pip’s ears. Pip now realizing Magwitch never complained about his circumstances and that even though he was a convict it allowed Pip to be thankful. The best words Pip could say in that time was â€Å"O Lord, be merciful to him a sinner† (Dickens 361)! Pip ask ed for mercy for Magwitch. Dickens shows that Pip saw good in Magwitch even though he was a convict. Shortly after Christmas morning Pip was called upon by a lady whose name was Miss Havisham. She was known to be well off and a little crazy. Pip was supposed to come over and play. When Pip came over, he metShow MoreRelatedCharacter Analysis Of Great Expectations1308 Words   |  6 PagesIn the book Great Expectations by Charles Dickens, a young man named Pip sets out on a journey to become a gentleman, even though he comes from a poor family. As he moves to the big city and starts living more and more like a gentleman he starts leaving his past behind him. To even become a gentleman he had to leave his best friend behind, his home behind and his former job. Throughout his journey to become part of high society he meets several wealthy people who both Pip and the reader aren’t veryRead MoreGreat Expectations Character Analysis - Pip767 Words   |  4 PagesQuestion 4.) Although literary critics have tended to praise the unique and litereray characterization many authors have employed the sterotype characters successfully. Select a novel or play and analyze how a conventional or stereotype character function to achieve the authors purposes. In current times, it is evident that a writer will use characters that stick out from the norm in some way. They may have a stereotypical background, but the characters story has some type of content that willRead MoreGreat Expectations- Character Analysis Essay10289 Words   |  42 PagesBentley Drummle, she has suffered to learn some valuable life lessons that have transformed her character. Pip remarks on the stark reversal of the once hard Estella, ...what I had never seen before, was the saddened softened light of the once proud eyes; what I had never felt before, was the friendly touch of the once insensible hand. (Chapter 59). Joe Gargery: Joe is the only one of Dickens characters who stands opposed to and apart from the main current of action. He stays away from London,Read MoreCharacter Analysis Of Abel Magwitch In Great Expectations878 Words   |  4 PagesAbel Magwitch is a critical character from Great Expectations. He starts off as a frightening escaped convict, but as the novel goes on, it is revealed that he is Pip’s benefactor- causing Pip’s whole world to change. The ideal actor for the role of Magwitch is Ian Mckellen. Mckellen would be great in this film because he has experience playing characters that show great emotions. He can play someone violent and dangerous as well as someone caring and emotional. One film series, starring MckellenRead MoreCharacter Analysis in Pip in Charles Dickens ´ Great Expectations1542 Words   |  7 Pagesnext Harvard Graduate, or the next new celebrity. But, these expectations can begin to define a person if he believes he has to conform to societys expecta tions. In Charles Dickens novel Great Expectations, young Pip feels the pressure from society and his love, Estella, to become a gentleman. By attempting to rise in his social class Pip then abandons his previous good morals and his family members when he moves to London. Each character has aspirations for Pip which he believes he must fulfillRead MoreCharles Dickens Great Expectations964 Words   |  4 PagesTITLE Throughout Charles Dickens’ Great Expectations, minor characters help in the development of Pip and his psychological state. The novel journeys with Pip as he grows from a poor, young boy to an adult in the upper class. Difficult situations, suspense, and dynamic characters fill the novel. Julian Moynahan, a professor emeritus of literature at Rutgers University, analyzed Dickens’ novel and produced excellent parallels between a select few of the characters in her work â€Å"Parallels Between PipRead MorePip’s Character Change in Charles Dickens Great Expectations1173 Words   |  5 PagesPip’s Character Change in Charles Dickens Great Expectations Great Expectations, by Charles Dickens is a compelling story rich in friendship, love and fortune. The main character, Pip, is a dynamic character that undergoes many changes through the course of the book and throughout this analysis, the character Pip, will be identified and his gradual change through the story will be quoted and explained. The main character, Pip, is a gentle character. His traits include Read MoreEssay about Settings in Great Expectations928 Words   |  4 PagesDickens uses settings in Great Expectations to enhance our understanding of character and the symbolic elements of the plot - Great expectations Show how Dickens uses settings in Great Expectations to enhance our understanding of character and the symbolic elements of the plot. As we notice in the novel Great Expectations, Charles Dickens uses many different narrative techniques other than the usual description. One of these techniques is that of describing character through a specificRead MoreCritical Analysis Of Great Expectations1449 Words   |  6 Pagesperforms a number of functions, and among these are helping us to understand the world, and helping us to understand the human condition. What is taken from a work of fiction is, however, dependant on who is reading it at the time. In the case of Great Expectations there are a number of themes running through the text including betterment through education, what it is to be a gentleman, respectability and crime, parental /family ties, and industry and idleness. Many of the original readers of the workRead MoreEssay Summary and Analysis of Dickens Great Expectations548 Words   |  3 PagesGreat Expectations is a comprehensive novel written by Charles Dickens and shows a moral development of a child. Pip, the main character in the story, is a young orphaned child that lives with his sister and her husband, Joe. He is raised and spends hi s childhood in the area with Joe, his acquaintance. On a special day, Uncle Pumblechook takes Pip to go play at Miss Havisham’s house. Miss Havisham is very eccentric as she keeps all the clocks in her house kept at the same time and still wears her

How does the Bible Influence Political Thought and Action...

How does the Bible Influence Political Thought and Action in Our Culture? The Bible is a unique book that is different from others because it contains sacred text that has continued to influence societies from generation to generation. Generally, the impact of this sacred book is worldwide since it has affected every department of human activity. The influence of the Bible on society is derived from the fact that it contains various themes that are used to shape the moral progress of the world. In addition, the influence of this book is not restricted to Christians and Jews because it impacts more than 50 percent of the world population. One of the major ways that the Bible has influenced society is through its effects on politics, especially political thought and action. In most cases, the Bible is used as the basis for formation of laws and rules that govern society. The Bible and Politics: In today’s society, there are Christians who have unhealthy focus on social and political issues to an extent that it is detrimental to their personal testimony and the gospel in general. On the other hand, there are those who argue that Christians should have minimal or nothing to do with politics (Specht, n.d.). However, these groups need to reconsider their views and beliefs based on what the Bible teaches regarding politics. Despite of the difference in the role of Christians in politics, the Bible is essential to political philosophers and theorists as well as the modernShow MoreRelatedHow Does the Bible Influence Political Thought and Action in Our Culture?1183 Words   |  5 PagesHow does the Bible influence political thought and action in our culture? By Daniel Forsee To properly consider the relationship between the Bible and politics would require a starting point of at least the giving of the 10 Commandments. The breadth of the topic is too great for this paper. Although the main purpose of the Bible is the redemption of man and possibly the redemption of the earth this discussion will be limited to a consideration of the Bible’s 10 Commandments and its effect uponRead MoreSexuality : A Diverse Population Of People And Cultures1507 Words   |  7 PagesGrowing up in Queens, New York in the 21st century, exposed me to a diverse population of people and cultures. This is something that I am immensely grateful for as it allowed me to gain a greater understanding for others. Specifically, I have encountered a variety of sexual preferences and identities. With exposure to both social media outlets, like Twitter and Tumblr, and close friends in the LGBTQ+ community, I have developed an accepting attitude towards individuals who stray from t he heteronormativeRead MoreSame-Sex Marriage Is Unnatural907 Words   |  4 Pagesmarriage is a natural, pre-political institution and between a man and a wife only. Anything that forms or occurs before the creation of society as we know it would signify that its meaning is beyond redefining by our evolving political and social systems of present. Before I try to defend why I believe marriage is in fact a political institution in need of expansion, I first want to talk about the essential qualities that keep our system working and moving forward. Our political system is a way toRead MoreThe Beliefs Of Misconceptions And Gender, Race, And Sexuality1472 Words   |  6 Pagestreatment of one another, as well as how African Americans are perceived and treated by others† (p.7). These ideas encapsulate a false understanding of the issues surrounding the persecutions the black community undergoes frequent. The notion of Black sexual politics addresses many connotations influencing behaviors as well as analyzing the reasons as to what affects explain the Black injustice created within our social structure. Furthermore, Collin does express how these perceptions created from genderRead MoreCultural Assessment Using The Giger And Davidhizar1537 Words   |  7 Pagesbiological variations (Giger, 2013). In an effort to learn how to identify individuality of a person within a cultural framework different from my own I have used this tool to perform a transcultural assessment of C.H. an African American woman. The following assessme nt provides a description of the subject, U.S.Census data of the identified culture of the subject, data in relation to the factors of the assessment and evaluation of my personal thoughts prior to performing the assessment. Description ofRead MoreA Brief Note On Apologetics Capstone Essay1562 Words   |  7 PagesThinking back to the opening of life on earth as we know it, there are many questions that go unanswered that cause a lack of faith in many people’s lives. Who is God? How were we created? Many people studying this matter tend to overlook one of the biggest pieces of evidence known to man which is the bible. In the very beginning the bible opens like this, in the beginning God created the heaven and the earths. (Genesis 1:1) The very first line in this ginormous book states who created the heavens andRead MoreHoly Terrors: Thinking About Religion After September 11 Review905 Words   |  4 Pageshappen. This could be if we all fast and pray this could be gods call to revival Jerry Falwells thoughts on the September Eleventh terrorist attacks. The average person might hear all those words spoken out of hate and total disrespect. However in Fallwells mind his religion deems those words not only necessacary but truthful. Fallwell according to his religious beliefs Fallwell does actually believe that the September Eleventh attacks were committed because said groups brought on godsRead MoreIf God Eoes Not Exist, Everything Is Permitted Essay1289 Words   |  6 Pagesâ€Å"If God does not exist, everything is permitted.† by Fyodor Dostoyevsky is a popular phrase used by theists, theologians and conservatives when questioned about the connection between faith in God and morality. In other words it is claimed that without the belief in a supreme supernatural figure who maintains law and order in the whole of cosmos, a man cannot regulate himself as a socially and morally acceptable individual. This in fact presents a major logical fallacy since it is based on a beliefRead MoreOld Testament Survey9880 Words   |  40 PagesEASTERN THOUGHT AND THE OLD TESTAMENT BY JOHN H. WALTON Old Testament Introduction OBST 510 May 4, 2014 Part 1 – Comparative Studies Chapter 1: History and Methods History: Walton begins the chapter with the â€Å"rediscovery of Egypt which began in the eighteenth century AD and of Mesopotamia in the mid nineteenth century AD.† There were discoveries of tens of thousands of texts that were excavated, translated and studied. Many of these tablets and texts did coincide with the Bible. WaltonRead MoreEssay on A Critical Review of Francis Schaeffer2826 Words   |  12 Pageswhen he wrote, To understand where we are in todays world–in our intellectual ideas and in our cultural and political lives–we must trace three lines in history, namely, the philosophic, the scientific, and the religious (Schaeffer, 2005, p.20). Schaeffer is mainly stating that society is getting away from its Christians roots. He walks through instances in history where society has moved away from the principle teachings of the Bible. He believes that the problems in society are because individuals

Fun Case Study free essay sample

It is all about analysis figures of market trends and developments in order to determine their influence on the business. The statistical analysis will take you to valuable analysis of comparative market information. It will show us the overview of sampling methods, quantitve research methods etc. Besides this it will tell you that how to understand the market trends and how to find them. Executive Summary BBQ fun is leading to that products which are we use in outdoor lifestyle . It is catering to growing need for furnishing new and renovated dwelling in the Brisbane area. It produces the different verities of BBQs, outdoor furniture and BBQ accessories will position BBQ fun as best in class for outdoor lifestyle retailing. In other section we learnt that use statistical analysis of market trends and developments to determine their potential impact on the business. Apart from that we looked that how to perform qualitative analysis of comparative market information to review organisation performance, opportunities or threats . We will write a custom essay sample on Fun Case Study or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page we discussed market research techniques and sampling. Introduction BBQ fun is well known company in Australia. It is also one of the best companies which are producing outdoor living products. This company started since 1950 in Brisbane. First of all BBQ fun’s owner started his business from a little shop and he started his business with the making of charcoal ovens. That became very lovable in the people of Brisbane. However time has passed. BBQ fun started producing more outdoor living products and they became famous in all over Australia. In upcoming time the management of BBQ fun thing to take this company in all over the world. We hope that with our hard work and good quality of products we will be on number 1 in the world. Strengths. Excellent staff that are highly skilled and knowledgeable about outdoor lifestyles.. Retail space that is bright, functional for a commercial urban district.. High customer loyalty among customers. | Weaknesses. A limited marketing budget to develop brand awareness due to the lack of critical mass and store cover.. The struggle to continually fund the growing long-term repayment plans taken out by our customers| Opportunities. A growing market in a high growth area with significant percentage of the target market still not aware of BBQ fun’s offer.. Increasing sales opportunities outside of our target area-greater Brisbane. | Threats. Competition from local independents that can reduce price as owner operators lower than our staff-run stores.. competition from national chains moving into the Brisbane market. A slump in the economy reducing customer’s disposable income spent on outdoor lifstyles. | Finding and discussion In the initial phases of the markrting plan development,several focus groups were held to get insight into a different types of patrons of outdoor lifestyle stores. These type of groups provided useful insight into the decisions and decision-making processes,of custmors . An additional source of market research that is dynamic is a feedback mechanism based on a suggestion card system in store. Last thing of market research is reasonable appreciation. For two reasons the management of BBQ will come on the stores. The first one is competitve analysis. The second one is that local business owners are often part of an informal fraternal organisation where the support each other’s business.

Raphael Essays - Raphael, Urbino, Giovanni Santi, Pietro Perugino

Raphael was born Raffaello Sanzio or Raffaello Santiin Urbino on April 6, 1483. Raphael was the son of Giovanni Sanzio and Magia di Battista Ciarla; his mother died in 1491. His father was, according to the 16th century artist and biographer Giorgia Vasari, a painter ?of no great merit.? He was, however a man of culture, who was in constant contact with the advanced artistic ideas current at the court of Urbino. (Santi, page 2) He gave his son his first instruction in painting, and, before his death in 1494, when Raphael was 11, he had introduced the Raphael to humanistic philosophy at the court. His father, Giovanni Santi, held an important but indefinite post at the court of Urbino. He was the artistic factotum of Duke Frederick, one of the most intellectual princes and most enlightened art lovers of his age. Raphael, an Italian Renaissance painter, is considered one of the greatest and most popular artists of all time. In 1499, he went to Perugia, in Umbria, and became a student and assistant of the painter Perugino. Raphael imitated his master closely; the paintings of this period were executed in styles so similar that art historians found it difficult to determine whic

11 of the Most Unprofessional Email Habits

11 of the Most Unprofessional Email Habits You have a good job and your life is off to a successful start. Trouble is, you didn’t get the memo that you’re supposed to conduct your email correspondence like a grown-up. Before you make any mistakes that can get you labeled as unprofessional at work, check over this list of totally unprofessional email habits to avoid at all costs. Whether you’re communicating to your boss, a client, or your coworkers, it’s important that you conduct yourself well. 1. RamblingYou don’t just say what you need to say, succinctly. You go on and on and on. You back into the point, reiterate the point, say a few things that aren’t relevant to the recipient- and therefore ensure nothing you say will really be digested.Respect your own time- and the time of the person(s) on the receiving end of your email. Be as straightforward and concise as possible. And don’t send emails just for the sake of sending them. Make sure you have something concrete and impo rtant to convey!2. Forgetting the AttachmentEven Gmail will alert you if you write â€Å"attached† anywhere in your email and forget to, you know, attach something. Always double check your messages before sending and try attaching the document first, before drafting the body message.3. Misspelling NamesHow hard is it to spell your recipient’s name correctly? It’s literally right there in front of you. In your sidebar, in your address line, in their signature, in your contacts list! Addressing to Philip instead of Phillip or Megan instead of Meghan when the email address is clearly Philip@ or Meghan@ is just embarrassing. Do better.4. Faking UrgencyOnly use the urgent function when the message is actually urgent. Don’t be the girl who cried â€Å"urgent!† or no one will care when you have to send a message that is actually urgent.5. ALL CAPSYou may think you’re being charming or funny or underlining a point, but really you just sound like yo u’re coming straight out of a teenage chat room. If you must emphasize in text, use bold or italics or underlining instead.6. Misjudging ToneYou can miss the mark if you go too casual (â€Å"Hey ya’ll, So I was thinking†¦Ã¢â‚¬ ) or too stiff (â€Å"Dear Sirs and Madams, Upon further consideration†¦Ã¢â‚¬ ). Keep it professional, snappy, and do your best to reflect the relationship you have with the recipient(s).7. Reply AllIf what you’re about to type isn’t absolutely crucial for everyone on the chain to receive, then please restrain yourself and reply only to the person who needs the information.8. The Inappropriate CCIf you don’t have someone’s permission to CC them, you could get in some hot water- say if they don’t want someone to have their contact information, or if they feel uncomfortable being put on the spot and looped into a discussion. Make sure never to assume it’s okay to drag someone new into a conver sation. Ask first.9. Subject ShenanigansNo nos: 1. using a subject line that’s vague, like â€Å"Hey† or â€Å"FYI.† Put in enough information so your recipient knows what the email will be about, roughly. 2. Starting a sentence in the subject line that you finish in the body of the email. 3. Not including a subject at all.10. Being SnideYou may be annoyed at having to explain something again, or just very busy! But there’s no need for you to let your snippiness show in your emails, nor to be unnecessarily curt- especially when communicating with respected colleagues and friends. Err on the side of politeness. Say please and thank you. Sign off with a â€Å"best.† Bare minimum.11. SloppinessYou may not think you’ll be judged on anything but the content/merit of your emails, but you will. Make sure to punctuate, capitalize, spell check, proofread, use correct grammar. And make sure to use a professional font. No goofy cartoonish text or fruit y colors. Keep it professional and easy for your recipient to read!

Penny Press - One Cent Newspapers

Penny Press - One Cent Newspapers The Penny Press was the term used to describe the revolutionary business tactic of producing newspapers which sold for one cent. The Penny Press is generally considered to have started in 1833, when Benjamin Day founded The Sun, a New York City newspaper. Day, who had been working in the printing business, started a newspaper as a way to salvage his business. He had nearly gone broke after losing much of his business during a  local financial panic caused by the cholera epidemic of 1832. His idea of selling a newspaper for a penny seemed radical at a time when most newspapers sold for six cents. And though Day merely saw it as a business strategy to salvage his business, his analysis touched upon a class divide in society. Newspapers that sold for six cents were simply beyond the reach of many readers. Day reasoned that many working class people were literate, but were not newspaper customers simply because no one had published a newspaper targeted to them. By launching The Sun, Day was taking a gamble. But it proved successful. Besides making the newspaper very affordable, Day instituted another innovation, the newsboy. By hiring boys to hawk copies on street corners, The Sun was both affordable and readily available. People wouldn’t even have to step into a shop to buy it. Influence of The Sun Day did not have much of a background in journalism, and The Sun had fairly loose journalistic standards. In 1834 it published the notorious â€Å"Moon Hoax,† in which the newspaper claimed scientists had found life on the moon. The story was outrageous and proven to be utterly false. But instead of the ridiculous stunt discrediting The Sun, the reading public found it entertaining. The Sun became even more popular. The success of The Sun encouraged James Gordon Bennett, who had serious journalistic experience, to found The Herald, another newspaper priced at one cent. Bennett was quickly successful and before long he could charge two cents for a single copy of his paper. Subsequent newspapers, including the New York Tribune of Horace Greeley and the New York Times of Henry J. Raymond, also began publication as penny papers. But by the time of the Civil War, the standard price of a New York City newspaper was two cents. By marketing a newspaper to the widest possible public, Benjamin Day inadvertently kicked off a very competitive era in American journalism. As new immigrants came to America, the penny press provided very economical reading material. And the case could be made that by coming up with a scheme to save his failing printing business, Benjamin Day had a lasting impact on American society.

Lesson Plan Essay Example | Topics and Well Written Essays - 500 words - 3

Lesson Plan - Essay Example It is taken from the website of the Department of Education, Employment and Workplace Relations, Australia. It presents a model lesson plan for a state school in Australia. A lesson plan is a detailed description of the course instructed by the teacher to the class. Lesson plans are developed by the teacher on a daily, weekly or monthly basis. The lesson plan critique presented in this paper evaluates the course on the basis of its objectives, activities and assessment. Students will start learning the value of water and natural resources at an early age, which is beneficial for them and society. The objectives of the lesson plan include focusing on the values of responsibility, care, compassion, respect and sustainability. The key learning areas here include art, society & environment and science. The first activity includes thinking about water in a session. Students can  think and generate questions on the topic such as: What is water? Where does it come from? How it is stored and used? Is there enough availability of water for the humanity? Questions like these can certainly generate a lot of curiosity among children and help them in knowing its value and appropriate use. The thinking session will be followed by questions and queries discussed by students among themselves. They will be asked to write their ideas on the board. This activity asks students to identify ways of using water resources. Several pictures and short movies are shown to students and questions are asked based on water usage, responsible usage and conservation of water. Students are to visit the school campus and ask to note down the ways of water usage on a sheet of paper. Students will come to know the overall water usage from different sources such as drink taps, kitchen, gardening water, staff rooms and toilets. After this, they will categorize all what they have seen inside the school campus. The curriculum will move ahead with two activities covered in the

Negative Impacts of Oil Exploration on Nigerias Biodiversity Essay

Negative Impacts of Oil Exploration on Nigerias Biodiversity - Essay Example It is Africa’s largest wetland, which consists of flat and low lying swamps that are a result of sediment deposition beautifully arranged in a terrain. The area has four different ecological zones which include coastal barrier islands, mangrove swamp forests, fresh water swamps and lowland rainforests. Due to this diverse ecosystem, the delta is one of the world’s most concentrated regions in biodiversity. Not only does it have the potential of supporting abundant fauna and flora, it has the potential of sustaining agricultural production. The freshness of the water gives it the ability of harbouring fresh water fish as well as a water catchment area for domestic consumption. However, the biodiversity has been destroyed by oil exploration activities around the area, and is proving to be a threat to the environment of the place. This paper will look at the various negative impacts of oil exploration in Nigeria has had on the biodiversity. Statistically according to Kadaf a (2012, p. 18) Nigeria ranks at first position in the world with flare gas, constituting 46% of Africa’s total flared gas per tonne of oil produced. This accounted for 19.79 per cent of the total global figure in the 1990s. During the period between 1970 and 1979, the average rate of gas flaring in Nigeria stood at 97%. In the period between 1980 and 1989 saw 97% of gas being flared while the years between 1990 and 1999 saw a total of 97% of gas be flared in Nigeria. Most of the gas extracted in the delta is immediately flared into the environment at a rate of 70 million/m3 per day. Gas flaring is the biggest contributor of air pollution in the Niger delta (Edino, et a., 2010, p. 67). Gas flaring emits greenhouse gasses into the atmosphere which include methane and carbon dioxide, the major contributors of global warming. Environmentalists argue that air pollutants are highly concentrated in the Niger Delta than in the rest parts of Nigeria as a result of oil extraction. Gas flare sites produce a lot of heat, which is as high as 1,600 Celsius, making it a major contributor of thermo pollution. Moreover, areas as far as 43.8 metres away from the sites experience temperatures of close to 400 Celsius, which negatively affect the vegetation and animal life and affects ecological equilibrium (Emoyan, 2008, p. 30-34). Global warming is potentially dangerous to the sea level of the low laying coastal areas as it potentially raises the sea level. Evidence of environmental degradation of the delta include inundation on large scale, increased coastal erosion, modification of habitats as wildlife are redistributed in the area, increased intensity of high rainfall events which is associated with increased run off. Soil erosion is a major occurrence as flash floods are common in the region while ocean storm surges have been a frequent occurrence (Kadafa, p. 2012, p. 20). Combined, these effects on the environment potentially jeopardize the survival of communities l iving in the region. Gas flares have been responsible for rain water and ground water acidification, research has indicated. Evidence shows that the Niger delta has high levels concentration of volatile oxides of carbon, nitrogen and sulphur oxide which exceeding normal standards of federal environmental protection agency. Due to the increased pollution levels, water from shallowly dug wells has indicated the presence of low pH levels, a cause of acid rain. The effects of acid rain cannot be underestimated. Not only does it corrode roofing sheets of houses and commercial buildings, it also damages vegetation as well as contaminate pools, lakes and rivers which are home for fish and other marine life (Akpomuvie, 2011, p. 206). Oil mining in the Niger delta

Poes The Cask of Amontillado: A Psychological Analysis of Characters

Poe's The Cask of Amontillado: A Psychological Analysis of Characters Widely regarded as E. A. Poe's finest story, "The Cask of Amontillado" depicts a deed so horrific that for many it defines evil. Edmund Clarence Stedman said of Poe's writings: "He strove by a kind of divination to put his hand upon the links of mind and matter, and reach the hiding-places of the soul". Even though 20th century theories of psychology would not be formulated until many years after Poe's death, he nevertheless delved into the realm of abnormal psychology instinctively and perhaps never with a more terrifying outcome than in the character of Montressor, a man so bent upon revenge that he walls his enemy up in a crypt and leaves him to die. Is Montressor a madman, or is he evil personified? Is Fortunato merely the unfortunate victim of a deranged murderer, or did he entice Montressor to commit the deed? By applying 20th century psychological guidelines, one can speculate that Montressor is not insane per se but is afflicted with a malignant narcissistic disorder which, w hen aggravated by Fortunato's egotism and naivetà ©, drives him to commit his violent act. Fortunato is depicted from the outset of the tale as arrogant and egotistical. Montressor begins his narration by saying, "The thousand injuries of Fortunato I had borne as best I could, but when he ventured upon insult I vowed revenge" (240). Though the exact nature of the insult is not made known, there are numerous examples of subtle slights by Fortunato throughout the narrative. Perhaps Fortunato is unaware that his comments are frequently demeaning but his remarks make him seem arrogant and uncaring. Early in the story, he indicates his belief that Montressor is not a true connoiss... ...y points to a mental disorder but is not indicative of insanity as we define it. Did Fortunato's perceived insults drive Montressor to commit his crime? Perhaps they did, or perhaps Montressor needed little incentive. However, one thing is certain. If evil can be defined as the death or absence of a soul, then to look upon Montressor must surely be to glimpse the very face of evil. Works Cited Goode, Erica. "Stalin to Saddam: So Much for the Madman Theory." New York Times 4 May 2003: pg. 4.5. Poe, Edgar Allan. "The Cask of Amontillado." Reading and Writing about Literature. Phillip Sipiora. New Jersey: Pearson Education, 2002. 240-244. Stedman, Edmund Clarence. Scribner's Monthly, Vol. XX, May-Oct. 1880, pp. 107-124. Reprinted in Nineteenth-Century Literature Criticism, Vol. 16. GALILEO. . Yen, Duen Hsi. "Shame." 23 May 1997. Noogenesis. 4 Mar. 2004 .

Ias 11

IAS 11 International Accounting Standard 11 Construction Contracts In April 2001 the International Accounting Standards Board (IASB) adopted IAS 11 Construction Contracts, which had originally been issued by the International Accounting Standards Committee in December 1993. IAS 11 Construction Contracts replaced parts of IAS 11 Accounting for Construction Contracts (issued in March 1979). Other IFRSs have made minor consequential amendments to IAS 11. They include IAS 23 Borrowing Costs (as revised in March 2007) and IAS 1 Presentation of Financial Statements (as revised in September 2007). IFRS Foundation A613 IAS 11 CONTENTS from paragraph INTERNATIONAL ACCOUNTING STANDARD 11 CONSTRUCTION CONTRACTS OBJECTIVE SCOPE DEFINITIONS COMBINING AND SEGMENTING CONSTRUCTION CONTRACTS CONTRACT REVENUE CONTRACT COSTS RECOGNITION OF CONTRACT REVENUE AND EXPENSES RECOGNITION OF EXPECTED LOSSES CHANGES IN ESTIMATES DISCLOSURE EFFECTIVE DATE 1 3 7 11 16 22 36 38 39 46 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure of accounting policies The determination of contract revenue and expenses Contract disclosures A614 Â ©IFRS Foundation IAS 11 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 11 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. IFRS Foundation A615 IAS 11 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Be cause of the nature of the activity undertaken in construction contracts, the date at which the contract activity is entered into and the date when the activity is completed usually fall into different accounting periods.Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods in which construction work is performed. This Standard uses the recognition criteria established in the Framework for the Preparation and Presentation of Financial Statements1 to determine when contract revenue and contract costs should be recognised as revenue and expenses in the statement of comprehensive income. It also provides practical guidance on the application of these criteria. Scope This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accounting for Construction Contracts approved in 1978. Definitions 3 The fo llowing terms are used in this Standard with the meanings specified: A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use.A fixed price contract is a construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses. A cost plus contract is a construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus a percentage of these costs or a fixed fee. 4 A construction contract may be negotiated for the construction of a single asset such as a bridge, building, dam, pipeline, road, ship or tunnel.A construction contract may also deal with the construction of a number of assets which are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use; examples of such contracts include those for the construction of refineries and other complex pieces of plant or equipment. 1 IASC’s Framework for the Preparation and Presentation of Financial Statements was adopted by the IASB in 2001.In September 2010 the IASB replaced the Framework with the Conceptual Framework for Financial Reporting. A616 Â © IFRS Foundation IAS 11 5 For the purposes of this Standard, construction contracts include: (a) contracts for the rendering of services which are directly related to the construction of the asset, for example, those for the services of project managers and architects; and contracts for the destruction or restoration of assets, and the restoration of the environment following the demolition of assets. (b) 6Construction contracts are formulated in a number of ways which, for the purposes of this Standard, are classified as fixed price contracts and cost plus contracts . Some construction contracts may contain characteristics of both a fixed price contract and a cost plus contract, for example in the case of a cost plus contract with an agreed maximum price. In such circumstances, a contractor needs to consider all the conditions in paragraphs 23 and 24 in order to determine when to recognise contract revenue and expenses.Combining and segmenting construction contracts 7 The requirements of this Standard are usually applied separately to each construction contract. However, in certain circumstances, it is necessary to apply the Standard to the separately identifiable components of a single contract or to a group of contracts together in order to reflect the substance of a contract or a group of contracts.When a contract covers a number of assets, the construction of each asset shall be treated as a separate construction contract when: (a) (b) separate proposals have been submitted for each asset; each asset has been subject to separate negotiation and the contractor and customer have been able to accept or reject that part of the contract relating to each asset; and the costs and revenues of each asset can be identified. (c) 9 A group of contracts, whether with a single customer or with several customers, shall be treated as a single construction contract when: (a) (b) the group of contracts is negotiated as a single package; the contracts are so closely interrelated that they are, in effect, part of a single project with an overall profit margin; and the contracts are performed concurrently or in a continuous sequence. (c) 10A contract may provide for the construction of an additional asset at the option of the customer or may be amended to include the construction of an additional asset. The construction of the additional asset shall be treated as a separate construction contract when: (a) the asset differs significantly in design, technology or function from the asset or assets covered by the original contract; or the pri ce of the asset is negotiated without regard to the original contract price. b) Â © IFRS Foundation A617 IAS 11 Contract revenue 11 Contract revenue shall comprise: (a) (b) the initial amount of revenue agreed in the contract; and variations in contract work, claims and incentive payments: (i) (ii) to the extent that it is probable that they will result in revenue; and they are capable of being reliably measured. 12Contract revenue is measured at the fair value of the consideration received or receivable. The measurement of contract revenue is affected by a variety of uncertainties that depend on the outcome of future events. The estimates often need to be revised as events occur and uncertainties are resolved. Therefore, the amount of contract revenue may increase or decrease from one period to the next.For example: (a) a contractor and a customer may agree variations or claims that increase or decrease contract revenue in a period subsequent to that in which the contract was init ially agreed; the amount of revenue agreed in a fixed price contract may increase as a result of cost escalation clauses; the amount of contract revenue may decrease as a result of penalties arising from delays caused by the contractor in the completion of the contract; or when a fixed price contract involves a fixed price per unit of output, contract revenue increases as the number of units is increased. b) (c) (d) 13 A variation is an instruction by the customer for a change in the scope of the work to be performed under the contract. A variation may lead to an increase or a decrease in contract revenue. Examples of variations are changes in the specifications or design of the asset and changes in the duration of the contract. A variation is included in contract revenue when: (a) (b) it is probable that the customer will approve the variation and the amount of revenue arising from the variation; and the amount of revenue can be reliably measured. 4 A claim is an amount that the co ntractor seeks to collect from the customer or another party as reimbursement for costs not included in the contract price. A claim may arise from, for example, customer caused delays, errors in specifications or design, and disputed variations in contract work. The measurement of the amounts of revenue arising from claims is subject to a high level of uncertainty and often depends on the outcome of negotiations.Therefore, claims are included in contract revenue only when: (a) (b) negotiations have reached an advanced stage such that it is probable that the customer will accept the claim; and the amount that it is probable will be accepted by the customer can be measured reliably. A618 Â © IFRS Foundation IAS 11 15 Incentive payments are additional amounts paid to the contractor if specified performance standards are met or exceeded. For example, a contract may allow for an incentive payment to the contractor for early completion of the contract.Incentive payments are included in c ontract revenue when: (a) (b) the contract is sufficiently advanced that it is probable that the specified performance standards will be met or exceeded; and the amount of the incentive payment can be measured reliably. Contract costs 16 Contract costs shall comprise: (a) (b) costs that relate directly to the specific contract; costs that are attributable to contract activity in general and can be allocated to the contract; and such other costs as are specifically chargeable to the customer under the terms of the contract. c) 17 Costs that relate directly to a specific contract include: (a) (b) (c) (d) (e) (f) (g) (h) site labour costs, including site supervision; costs of materials used in construction; depreciation of plant and equipment used on the contract; costs of moving plant, equipment and materials to and from the contract site; costs of hiring plant and equipment; costs of design and technical assistance that is directly related to the contract; the estimated costs of rect ification and guarantee work, including expected warranty costs; and claims from third parties.These costs may be reduced by any incidental income that is not included in contract revenue, for example income from the sale of surplus materials and the disposal of plant and equipment at the end of the contract. 18 Costs that may be attributable to contract activity in general and can be allocated to specific contracts include: (a) (b) (c) insurance; costs of design and technical assistance that are not directly related to a specific contract; and construction overheads. Â ©IFRS Foundation A619 IAS 11 Such costs are allocated using methods that are systematic and rational and are applied consistently to all costs having similar characteristics. The allocation is based on the normal level of construction activity. Construction overheads include costs such as the preparation and processing of construction personnel payroll. Costs that may be attributable to contract activity in general and can be allocated to specific contracts also include borrowing costs. 9 Costs that are specifically chargeable to the customer under the terms of the contract may include some general administration costs and development costs for which reimbursement is specified in the terms of the contract. Costs that cannot be attributed to contract activity or cannot be allocated to a contract are excluded from the costs of a construction contract.Such costs include: (a) (b) (c) (d) 21 general administration costs for which reimbursement is not specified in the contract; selling costs; research and development costs for which reimbursement is not specified in the contract; and depreciation of idle plant and equipment that is not used on a particular contract. 20 Contract costs include the costs attributable to a contract for the period from the date of securing the contract to the final completion of the contract.However, costs that relate directly to a contract and are incurred in securing t he contract are also included as part of the contract costs if they can be separately identified and measured reliably and it is probable that the contract will be obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained in a subsequent period.Recognition of contract revenue and expenses 22 When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs associated with the construction contract shall be recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the end of the reporting period. An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36.In the case of a fixed price contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) (b) total contract revenue can be measured reliably; it is probable that the economic benefits associated with the contract will flow to the entity; both the contract costs to complete the contract and the stage of contract completion at the end of the reporting period can be measured reliably; and 23 (c) A620 Â © IFRS Foundation IAS 11 (d) he contract costs attributable to the contract can be clearly identified and measured reliably so that actual contract costs incurred can be compared with prior estimates. 24 In the case of a cost plus contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) it is probable that the economic benefits associated with the contract will flow to the entity; and the contract costs attributable to the contract, whether or not specifically reimbursable, can be clearly identified and measured reliably. b) 25 The recognition of revenue and expenses by reference to t he stage of completion of a contract is often referred to as the percentage of completion method. Under this method, contract revenue is matched with the contract costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. This method provides useful information on the extent of contract activity and performance during a period.Under the percentage of completion method, contract revenue is recognised as revenue in profit or loss in the accounting periods in which the work is performed. Contract costs are usually recognised as an expense in profit or loss in the accounting periods in which the work to which they relate is performed. However, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36.A contractor may have incurred contract costs that relate to future activit y on the contract. Such contract costs are recognised as an asset provided it is probable that they will be recovered. Such costs represent an amount due from the customer and are often classified as contract work in progress. The outcome of a construction contract can only be estimated reliably when it is probable that the economic benefits associated with the contract will flow to the entity.However, when an uncertainty arises about the collectibility of an amount already included in contract revenue, and already recognised in profit or loss, the uncollectible amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense rather than as an adjustment of the amount of contract revenue. An entity is generally able to make reliable estimates after it has agreed to a contract which establishes: (a) (b) (c) each party’s enforceable rights regarding the asset to be constructed; the consideration to be exchanged; and the manner and terms of settlement. 6 27 28 29 It is also usually necessary for the entity to have an effective internal financial budgeting and reporting system. The entity reviews and, when necessary, revises the estimates of contract revenue and contract costs as the contract progresses. The need for such revisions does not necessarily indicate that the outcome of the contract cannot be estimated reliably. Â © IFRS Foundation A621 IAS 11 30 The stage of completion of a contract may be determined in a variety of ways. The entity uses the method that measures reliably the work performed.Depending on the nature of the contract, the methods may include: (a) (b) (c) the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs; surveys of work performed; or completion of a physical proportion of the contract work. Progress payments and advances received from customers often do not reflect the work performed. 31 When the stage of completion is determined b y reference to the contract costs incurred to date, only those contract costs that reflect work performed are included in costs incurred to date.Examples of contract costs which are excluded are: (a) contract costs that relate to future activity on the contract, such as costs of materials that have been delivered to a contract site or set aside for use in a contract but not yet installed, used or applied during contract performance, unless the materials have been made specially for the contract; and payments made to subcontractors in advance of work performed under the subcontract. (b) 32When the outcome of a construction contract cannot be estimated reliably: (a) revenue shall be recognised only to the extent of contract costs incurred that it is probable will be recoverable; and contract costs shall be recognised as an expense in the period in which they are incurred. (b) An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36. 33 During the early stages of a contract it is often the case that the outcome of the contract cannot be estimated reliably.Nevertheless, it may be probable that the entity will recover the contract costs incurred. Therefore, contract revenue is recognised only to the extent of costs incurred that are expected to be recoverable. As the outcome of the contract cannot be estimated reliably, no profit is recognised. However, even though the outcome of the contract cannot be estimated reliably, it may be probable that total contract costs will exceed total contract revenues.In such cases, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36. Contract costs that are not probable of being recovered are recognised as an expense immediately. Examples of circumstances in which the recoverability of contract costs incurred may not be probable and in which contract costs m ay need to be recognised as an expense immediately include contracts: (a) that are not fully enforceable, ie their validity is seriously in question; 34 A622 Â © IFRS Foundation IAS 11 (b) (c) (d) (e) 5 the completion of which is subject to the outcome of pending litigation or legislation; relating to properties that are likely to be condemned or expropriated; where the customer is unable to meet its obligations; or where the contractor is unable to complete the contract or otherwise meet its obligations under the contract. When the uncertainties that prevented the outcome of the contract being estimated reliably no longer exist, revenue and expenses associated with the construction contract shall be recognised in accordance with paragraph 22 rather than in accordance with paragraph 32.Recognition of expected losses 36 When it is probable that total contract costs will exceed total contract revenue, the expected loss shall be recognised as an expense immediately. 37 The amount of s uch a loss is determined irrespective of: (a) (b) (c) whether work has commenced on the contract; the stage of completion of contract activity; or the amount of profits expected to arise on other contracts which are not treated as a single construction contract in accordance with paragraph 9. Changes in estimates 8 The percentage of completion method is applied on a cumulative basis in each accounting period to the current estimates of contract revenue and contract costs. Therefore, the effect of a change in the estimate of contract revenue or contract costs, or the effect of a change in the estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors). The changed estimates are used in the determination of the amount of revenue and expenses recognised in profit or loss in the period in which the change is made and in subsequent periods.Disclosure 39 An entity shall disclose: (a) (b) the amount of contract revenue recognised as revenue in the period; the methods used to determine the contract revenue recognised in the period; and the methods used to determine the stage of completion of contracts in progress. (c) Â © IFRS Foundation A623 IAS 11 40 An entity shall disclose each of the following for contracts in progress at the end of the reporting period: (a) the aggregate amount of costs incurred and recognised profits (less recognised losses) to date; the amount of advances received; and the amount of retentions. b) (c) 41 Retentions are amounts of progress billings that are not paid until the satisfaction of conditions specified in the contract for the payment of such amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is performed. An entity shall present: (a) (b) the g ross amount due from customers for contract work as an asset; and the gross amount due to customers for contract work as a liability. 2 43 The gross amount due from customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. 44 The gross amount due to customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings or all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). 45 An entity discloses any contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent assets may arise from such items as warrant y costs, claims, penalties or possible losses. Effective date 46 This Standard becomes operative for financial statements covering periods beginning on or after 1 January 1995. A624 Â © IFRS Foundation

The Trial and Death of Socrates Essay - 1639 Words

The portrayal of Socrates, through the book â€Å"the trial and death of Socrates† is one that has created a fairly controversial character in Western history. In many ways, Socrates changed the idea of common philosophy in ancient Greece; he transformed their view on philosophy from a study of why the way things are, into a consideration man. Specifically, he analyzed the virtue and health of the human soul. Along side commending Socrates for his strong beliefs, and having the courage to stand by those convictions, Socrates can be commended for many other desirable characteristics. Some of those can include being the first martyr to die for his philosophical beliefs and having the courage to challenge indoctrinated cultural norms is part of†¦show more content†¦The apology is an account of the speech that Socrates makes during his trial. In Socrates’ trial, he is being accused of not recognizing the same gods that the others in Athens recognize (specifically t hat those in authority). Instead, Socrates is charged with inventing new gods, and in doing so is corrupting the youth of Athens to whom, Socrates frequently preaches to about his theology. Socrates’ speech, however, is not an apology, as the name may suggest but rather an explanation of his beliefs. During his trial speech, Socrates makes frequent reference to his beliefs explaining that his behavior stems from a prophecy by the oracle at Delphi, which claims that he was the wisest of all men. Although Socrates is honest and direct about these beliefs, this did not sit well with many of the trial members who were evaluating him. Despite the fact that Socrates made frequent references to the fact that it is destined for him to be the wisest of all men, he also recognizes that he does in fact lack in knowledge when it comes to world affairs. To which, Socrates states only adds to his wisdom as he is aware of the fact that he does not know everything and that realization alone makes him wiser than most other men. In his explanation of his behavior, Socrates also adds that part of his duty as a wise man, is to make sure that he questions the behavior of other wise men to make sure that those men are also awareShow MoreRelatedThe Trial And Death Of Socrates : The Trial And Death Of Socrates972 Words   |  4 Pages The Trial and Death of Socrates, depicts the different stages of Socrates’s life, from his prosecution until his execution. During the narratives, Socrates gives us, as readers, insight towards his beliefs and philosophy, which are viewed as reasons for his imprisonment. Phaedo’s recollection of Socrates’s last few hours alive, reveals Socrates’s most important belief, that the soul is an entity which is immortal and is valuable during and after life. All perceived lusts, greed, and fear are causedRead MoreThe Trial And Death Of Socrates845 Words   |  4 Pagesright or not. For that, in this essay, we will use Plat o’s The Trial and Death of Socrates, as our example of how this kind of attitudes play in Socrates’ life as it is well-known as intelligently and morally lived one. In Euthyphro section, Socrates meets a man named Euthyphro before his trial, where he is being accused by Meletus for corrupting the youth. While Euthyphro is here to prosecute his own father for the case of murder. Socrates starts to ask him about his meaning of piety. â€Å"It is notRead MoreThe Trial And Death Of Socrates1701 Words   |  7 PagesIn reading, The Trial and Death of Socrates, Socrates presents himself against â€Å"the majority† and endures prosecution for inventing new gods and not believing in old ones. Socrates lives a life that is opposite of much of the â€Å"the majority† ideals. â€Å"The majority† values goods, possessions, and uncontrollable attributes given to them by others such as a high reputation and honor. In addition, The Greek Philosopher was able to refuse the opportunity to escape his death sentence while he had sons atRead MoreTrial and Death of Socrates2267 Words   |  10 PagesBenjamin Jowett. The Trial and Death of Socrates (Dover Edition). New York: Dover Publications, 1992 â€Å"What is the charge? Well, a very serious charge, which shows a good deal of character in the young man, and for which he is certainly not to be despised. He says he knows how the youth are corrupted and who are their corruptors. And I fancy that he must be a wise man, and seeing that I am anything but a wise man, he has found me out, and is going to accuse me of corrupting his young friendsRead MoreThe Trial And Death Of Socrates And The Gita1563 Words   |  7 Pagesalso true of the ancient texts The Trial and Death of Socrates and The Gita, despite their conflicting messages on the importance of individuality. In The Trial and Death of Socrates, Socrates seems to take an individualist approach in that people choose to follow their â€Å"god†, or conscience, while The Gita argues that people are being guided by truth. The Gita shows this with Arjuna’s devotion to Krishna’s wishes despite his inherent ties to his family. Both Socrates and Arjuna find themselves at oddsRead MorePlato : The Trial And Death Of Socrates1107 Words   |  5 PagesAmanda Kewal Phil 103 Essay #1 Plato: The Trial and Death of Socrates Euthyphro In Platos Euthyphro, Euthyphro is surprised to see Socrates at the courthouse because he doesnt seem like the kind of person that should be anywhere around a courthouse. They both discuss why Socrates is there in which he tells Euthyphro that he is being indicted by Meletus for corrupting the youth because he does not believe in the old gods of Athens and makes up new gods. Socrates goes on by telling Euthyphro his issueRead MorePlato: The Trial and Death of Socrates1263 Words   |  5 PagesPLATO- The Trial and Death of Socrates Athens belonged to a royal blood of an Aristocratic family. Plato was a good learner and pupil who always wanted to wanted to justify Socrates and tried to discover the eternal principles of human conduct, happiness, justice, temperance and courage. He was holding a unique and valuable position in the area when he was only about twenty eight years old. Plato never forced anyone to follow him and to adopt his thoughts in order to adopt a true and simple meanRead MorePlato s The Trial And Death Of Socrates Essay1671 Words   |  7 PagesPlato’s The Trial and Death of Socrates presents the reader with complex competing conceptions of what should be considered â€Å"the good life†. According to Socrates, â€Å"the most important thing is not life, but the good life† (Crito, 48b). The majority, who live a non-philosophical life, believes the goods of life include wealth, reputation, and honor: all things that can easily be taken away or destroyed. On the other hand, Socrates lives a philosophical life filled with self-sufficiency. He views wisdomRead MoreSocratic Justice And The Trial And Death Of Socrates992 Words   |  4 Pagesin The Trial and Death of Socrates. I will also go into detail about the differences between Machiavelli’s views of government as opposed to Socrates’s. Socrates and Machiavelli are two the greatest philosophers known today. Both had an effective way of showing and standing up for what they believe in. While both men were very intelligent, Socrates and Machiavelli differ with their views on justice. Socrates defines justice as doing what is best for the wellbeing of his country. Socrates shows thisRead MoreThe Trial and Untimely Death of Socrates Essay527 Words   |  3 PagesThe Trial and untimely death of Socrates, in my opinion, was a small group of people throwing a fit when it was pointed they weren’t as smart as they thought. The reasoning used by Socrates is the greatest example of the facts, not the manipulation of, proving your innocence. Socrates makes several points as to the trial being a complete waste of time and that even if he was brought to court he would be innocent. I agree death was the wrong verdict by the jury, the jury should have voted for innocence