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. 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Why Vienna Matters Vienna - 1514 Words

Katie Gowen 10-27-2016 GEO101 Galchutt Why Vienna Matters Vienna, located in northeastern Austria, is a beautiful place and should be considered one of the best vacation spots in the world. The beautiful art museums and music history is what draws a lot of people to visit the Austrian capital. Vienna’s physical geography is also what attracts a large population because of its position between the foothills of the Carpathians and the Alps. When it comes to the political geography, the city is unique because of the history that comes along with the Habsburg family and the Holy Roman Empire. Looking at the human geography, Vienna is the most populated place in Austria even though it is the smallest of the nine states that make up the country. There is a high quality of life, which makes it a desirable place to live. 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Given his medical and psychological history, Frankl was able to withstand Nazi concentration camps and not give into the hopelessnessRead MoreHinduism And Taoism1301 Words   |  6 Pagesmisunderstanding of language. 6. Explain the role of the â€Å"Vienna circle† in the history of analytic philosophy. The â€Å"Vienna Circle† was described as a group of philosophers of the twentieth-century philosophy. The members of the group founded a school of thought known as empirical or logical positivism. Dedicated to reconciling philosophy, they started meeting in Vienna and were described as â€Å"philosophical thugs† or as â€Å"patron saints†. The â€Å"Vienna Circle† was determined to evaluate the truth solely inRead MoreThe Horrible Acts of Adolf Hitler1052 Words   |  4 Pagesout†(Haugen, 2006). In 1903, Alois passing away gave Hitler the chance to get the approval from his mom to leave school. At the early age of16, Hitler dropped out of school to pursue his career in painting in Vienna after his mother was convinced to let him leave. When Hitler arrived at the city of Vienna, in hope of living his dream as a painter, he stayed there for 5 years, only later then to recall it as â€Å"five years of misery and woe.† His passion for art was shattered when the Viennese Academy of FineRead MorePersepolis 1083 Words   |  5 Pageseverywhere else in the world, politics and religion, and warfare. In Persepolis: the Story of a Childhood, the concept of contrasting regions is explored by Satrapi when she talks about what it’s like to grow up in Iran, and to be misunderstood no matter where you go simply because of where you came from. The country of Iran acts like it hates Westerners, but a lot of its citizens envy Western culture. The main reason for the hate that Iran lashes out at Western culture is because we dismantled theRead MoreInternational Contracts And International Sale Contracts2035 Words   |  9 Pagesknown as the Vienna Convention, is one of the results from the harmonisation of international trade law. Although there are many supports to this convention, the argument of its effectiveness still continues and some countries still not ratify. International sale contracts are not quite similar to domestic sale contracts as the international character cannot be found in domestic contracts. The first character is the movement of goods which travel from one state to another state, no matter where theRead MoreSynthesis Essay : Viktor E. Frankl1640 Words   |  7 PagesGenerations. Viktor Frankl always looked at life differently than everyone else did. â€Å"Each man is questioned by life; and he can only answer to life by answering for his own life; to life he can only respond by being responsible.† Frankl tells that know matter what obstacles you have to face there will always be a way out, you just have to be patient and responsible. The story Man s Search for Meaning based on a true story, published by one of the main Characters Viktor Frankl. Viktor Frankl survived theRead MoreWhat is the Verification Principle?1561 Words   |  7 Pagesas Logical Positivism and, in particular from a group of philosophers known a s the Vienna circle. They applied principles of science and mathematics to religious language and argued that, like human knowledge, religious language also had to be empirically verified through experiences if it were to be considered meaningful. They believed that this was the basis of all forms of empirical testing. From this, Vienna Circle established that truth and meaning can be identified as two distinct conceptsRead Moresummary of the vienna convention2318 Words   |  10 Pages Introduction The Vienna Convention on Diplomatic Relations of 1961 is a treaty which gives a framework that governs diplomatic relations among different independent states in the world. It was a milestone in strengthening inter-state relationships. Ratified by 187 countries (http://en.wikipedia.org/wiki/ViennaConvention), the Convention specifies the privileges of a diplomatic mission that enable diplomats to perform their functions without fear of coercion or harassment by the host country. ThisRead MoreShakespeare s Measure For Measure1722 Words   |  7 Pagestruly have the power to forgive. This can be seen in Shakespeare’s play Measure for Measure, where the Duke’s all-too-forgiving nature in the form of a governing ruler and a reconciling monk cause confusion for the laws and the law-abiding citizens of Vienna. The Duke is precisely the political figure that Derrida wants to avoid, and that Derrida says future leaders are in danger of becoming. Derrida does not give a finite definition of â€Å"forgiveness,† for his entire argument is spent trying to illustrate

FINANCIAL NEWS ANALYSIS Example

Essays on FINANCIAL NEWS ANALYSIS Essay The article talks about clothing line HM. The retailer has suffered heavily in the current fiscal year owing to several things that went against them. This resulted in declining gross margins by around 2% from the last year. In other work, one reason for having a tough year was the rising manufacturing costs of HM. This was due to the fact that cotton prices throughout the world soared and peaked. This increase in costs result in higher cost of goods sold which lead to declining gross margin for the firm. This could have been avoided if the company had raised its prices, but the company decided against increasing the prices. The company decided to focus on maintaining strong customer relationship and tried to maintain strong market share and hence did not increase its prices which result in them taking a hit on their margins. HM happily took the blow deciding to invest in their future rather than focusing on their short term gains. This policy is quite similar to what other companies are doing these days. The main idea in these days of high uncertainty is to prepare one’s self against losing customer in order to achieve long term gains by associating with the customers and focusing more on the market share rather than on the profitability. Profitability is a short term objective, whereas market share is far sighted thinking. The article also tells us about the fact that almost all the companies in this business are facing tough times due to rising raw material costs. Hence, the current strategy for all the firms should be to survive the storm and try to milk profits when uncertainty is vanished from the environment. Hence, HM is on the right path, a path which would lead them to high profitability in the future. The key strategy in current financial environment is to be patient and do not rush thing and HM have figured out what they are going to do. Although there profits are falling, but market share is increasing which is a positive thing and soon a time will come, when the company will convert its high market share into high profits and that will be the time, when there is certainty in the environment and stability in the cost of doing business. One reason why it is difficult to conduct business in the current environment is because the costs are rising and the companies cannot formulate accurate stra tegies at the moment. But in due course when everything has settled down, HM would take advantage of the situation.

Valentine’s Day Free Essays

With Valentine’s Day approaching, I plan some cheer in the lives of college students. I prepare hundreds of love poems by the famous and the infamous on slips of paper to be tossed in a basket and passed around the classroom. And we share poems in April during National Poetry Month. We will write a custom essay sample on Valentine’s Day or any similar topic only for you Order Now Last December when we read â€Å"A Christmas Memory† by Truman Capote, I noted that not one student in class had ever tasted fruitcake. I made some and brought it in for a taste test (ingredient list on BB to avoid any allergies). My students always know the homework and what is expected, but I like to bring in the unexpected. They know that for me â€Å"education should be fun BUT education is never a joke.† I grew up in dreadful Appalachian poverty, the only one in a large extended family to attend college. My students know the story. If a person works hard, most of life works out and brings rewards. I demand that they work hard. I have been teaching for almost 40 years. I am not shy about calling a student into my office and using the â€Å"metaphorical stick† to say: you are brilliant. Why are you so casual about your studies? I receive emails or letters from students to let me know how life worked out for them. One of the young men whom I had reprimanded in my office for taking his studies too frivolously sent a note that he had just received his PH D and had accepted a position as a Superintendent of Schools in Connecticut. I have served on every committee and volunteer to mentor young faculty. I understand that at my age, they must say: she is still excited to enter the classroom after all these years. What is the secret? I have presented at both national and international conferences. About five years ago I began to question the value of our curriculum in developmental education. That led to much research, a chance meeting with Peter Adams of Community College of Baltimore who became my mentor. I knew that our administration and Trustees would not consider class sizes of eight (Peter’s recommendation and practice) so I devised a triad system. Two classes of ENGL 101 (nine developmental students nestled into the 20 in each section). The two nines join later in the support class of eighteen. We have had phenomenal results in both retention and graduation. When the need arose recently for an Honors program, I stepped up to get that curriculum going. Students stop by my office to chat or to ask that I listen. When a student enters, I place everything aside and am â€Å"in that moment.† I have been voted Faculty of the Year twice by students and was presented with the Lindback Teaching Excellence Award. I look forward to every day with my students and with my colleagues in the community college. How to cite Valentine’s Day, Papers Valentine’s Day Free Essays Valentines† redirects here. For the German/Italian wine grape also known as Valentines, see Valentines (grape). Saint Valentine’s Day Antique Valentine’s card Also calledValentine’s Day Observed byPeople in many countries; Anglican Communion (see calendar), Lutheran Church (see calendar) TypeCultural, Christian, commercial SignificanceFeast day of Saint Valentine; the celebration of Love and affection DateFebruary 14 (in most countries, see text) ObservancesSending greeting cards and gifts, dating Saint Valentine’s Day, often simply Valentine’s Day,[1][2][3] is observed on February 14 each year. We will write a custom essay sample on Valentine’s Day or any similar topic only for you Order Now Today Valentine’s Day is celebrated in many countries around the world, mostly in the West, although it remains a working day in all of them. The original â€Å"St. Valentine† was a liturgical celebration of one or more early Christian saints named Valentinus. Modern romantic connotations were added several centuries later by poets. Several martyrdom stories were invented for the various Valentines that belonged to February 14, and added to later martyrologies. [4] Today, Saint Valentine’s Day is an official feast day in the Anglican Communion,[5] as well as in the Lutheran Church. 6] The day first became associated with romantic love in the circle of Geoffrey Chaucer in the High Middle Ages, when the tradition of courtly love flourished. By the 15th century, it had evolved into an occasion in which lovers expressed their love for each other by presenting flowers, offering confectionery, and sending greeting cards (known as â€Å"valentines†). [1][3] Moder n Valentine’s Day symbols include the heart-shaped outline, doves, and the figure of the winged Cupid. Since the 19th century, handwritten valentines have given way to mass-produced greeting cards. [7] How to cite Valentine’s Day, Essay examples Valentine’s Day Free Essays Each year in America, Canada, United Kingdom, Mexico and Australia billions of people celebrate Saint Valentine’s Day. 85% of Valentine’s day purchases are made by women, 1 billion valentine’s day cards are sent out each year and Valentine’s day is the second largest card sending holiday of the year, the first being Christmas. Today I will share with you the history of Valentine’s Day and the legend of Saint Valentine. We will write a custom essay sample on Valentine’s Day or any similar topic only for you Order Now There are three different stories as to how Valentine’s Day became a holiday, but they all have the same thing in common, which is Saint Valentine. February has always been a month of romance and history. The roots of this holiday are based on the Christian and ancient Roman tradition. The roman-catholic church recognizes at least three different saints, saint valentine and saint valentines are the two most familiar. The first legend says that Saint Valentine was priest who served in the third century in Rome. The emperor at that time was Emperor Claudius, and he believed that the single men made better soldiers in his army, so he banned all marriages for young men at that time. Saint Valentine seeing this as an injustice was still willing to perform marriages in secret for young lovers. When Valentines secret was discovered, the legend says he was sentenced to death. The second legend suggests that Valentine may have been killed for helping Christians escape Roman prisons. Many Christians that were kept in these prisons were kept by a higher being and were tortured to death. The third story tells us that Valentine sent the very first valentine from prison. The legend says that he fell madly in love with the jailer’s daughter where he was in prison and right before he was put to death he wrote her a letter and signed it love your valentine. Now I am going to tell you how and why Valentine’s Day became a tradition and a holiday. By the Middle Ages saint valentine was viewed as a sympathetic, romantic and heroic figure. As a result of this he was considered one of the most popular of all figures in England and France at that time. Valentines death was said to be around two seventy eight A.  D. In effort to Christianise the Pagan holiday celebration of Pieria at the Lempira festival, it is said that the celebration of saint valentine’s burial was moved to the month of February. In ancient Rome February was the official beginning of spring and was considered at that time a time of purification. In France in England during the middle ages February fourteenth was the day that the birds began choosing their mates, also around five hundred A. D Pope Gelasius declared February fourteenth, Valentine’s Day. How to cite Valentine’s Day, Essay examples

Brett Anderson Essay Example For Students

Brett Anderson Essay English pd. 9Compare/ Contrast11/25/98The Keys to a Great StoryWhat certain qualities are necessary to create an excellent literary work? What makes onework impossible to put down while another work is difficult to stay focused on? There are severalkey elements essential in making good work outstanding. These key elements are: interestingcharacters, an intriguing plot, a valid theme, and a carefully structured conclusion. These are the keyelements of a literary work that I am going to focus on and explicate for you. The characters in Witness for the Prosecution are believable through the authors vividdescriptions and through what Mr. Mayherne says about the characters during his interviews withthem. For example the author described Romaine as a foreign woman with high cheekbones , denseblue-black hair, and a nervous twitch in her hands that is distinctly foreign. The narrator went on tosay she is a strange, quiet woman, who is so quiet that she made visitors feel uneasy. The author isalso very detailed with her description of Mr. Mayherne. The narrator depicts him as a small preciseman, who is neatly dressed and recently had his boots shinned. She also said the most strikingcharacteristic of Mr. Mayherne is his shrewd and piercing gray eyes. From his brief encounter withMrs. Mogson, we found out that she was scared with sulfuric acid by Romaines boyfriend and hasbeen bent on getting revenge on Romaine. Plausible characters and vivid description make this storymore interesting and add to the plot of the story. The author of Wine was very non-discriptive about the characters. This lack of descriptionmakes the characters extremely difficult to relate too. The author never even gives her charactersnames. She just refers to them as a man and a woman. This total lack of detail makes it hard focuson the story and often you find it easy to lose sight of what is happening in the story. The plot for Witness for the Prosecution is clear, logical, and well-defined. The plot mainlyconsists of Mr. Mayherne and Romaine trying to get Mr. Vole aquitted of the charges that he killedEmily French. The most interesting twist of the plot in this story is that Romaine lied to the jury to getMr. Vole aquitted of the charges. By contrast there is no real plot for wine. The man and woman are sitting at a cafe for noapparent reason talking about their first kiss. The man tells the truth to the woman about his first kissand she gets upset with him. I thought this was an interesting point of contrast because in Witnessfor the Prosecution Romaine lied and won the court case for Mr. Vole , but in Wine the man toldthe truth to his wife and was ridiculed by her. The theme of Wine and Witness for the Prosecution almost seem to directly contradicteach other. The theme foe wine is the truth can be painful at times, whereas the theme for Witnessfor the Prosecution is that liars do not always get caught. The theme for Wine was hard tounderstand, because the woman gets upset at the man for no apparent reason when he tells the truth. The theme in Witness for the Prosecution is easily understood because it is clearly spelled out inthe conclusion of the story. The conclusion of Wine is very unclear, poorly developed, and not focused. It leaves a lotof unanswered questions in the readers mind. This completion never tells the reader what happensto the couple or why the woman is mad at her husband. The only thing the reader learns from thisconclusion is that the wine the husband and wife are drinking reminds them of their youth. Thisopaque conclusion only adds to the lack of purpose in the story. .u245049ce661829f7296af2a39d6df9fe , .u245049ce661829f7296af2a39d6df9fe .postImageUrl , .u245049ce661829f7296af2a39d6df9fe .centered-text-area { min-height: 80px; position: relative; } .u245049ce661829f7296af2a39d6df9fe , .u245049ce661829f7296af2a39d6df9fe:hover , .u245049ce661829f7296af2a39d6df9fe:visited , .u245049ce661829f7296af2a39d6df9fe:active { border:0!important; } .u245049ce661829f7296af2a39d6df9fe .clearfix:after { content: ""; display: table; clear: both; } .u245049ce661829f7296af2a39d6df9fe { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u245049ce661829f7296af2a39d6df9fe:active , .u245049ce661829f7296af2a39d6df9fe:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u245049ce661829f7296af2a39d6df9fe .centered-text-area { width: 100%; position: relative ; } .u245049ce661829f7296af2a39d6df9fe .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u245049ce661829f7296af2a39d6df9fe .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u245049ce661829f7296af2a39d6df9fe .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u245049ce661829f7296af2a39d6df9fe:hover .ctaButton { background-color: #34495E!important; } .u245049ce661829f7296af2a39d6df9fe .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u245049ce661829f7296af2a39d6df9fe .u245049ce661829f7296af2a39d6df9fe-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u245049ce661829f7296af2a39d6df9fe:after { content: ""; display: block; clear: both; } READ: Alfred Stieglitz EssayThe conclusion of Witness for the Prosecution is very focused, well developed and it tiesup all the lose ends of the story. The completion of this story reveals that Romaine is disguised asMrs. Mogson and it was Romaines false testimony that got her husband aquitted of his murdercharges. The conclusion of the story tells the reader everything that Mr. Mayherne knew and drawsan excellent ending to a great mystery. After carefully contrasting the key elements in Wine and Witness for the Prosecution ithas become apparent that Witness for the Prosecution contains the qualities necessary of a greatliterary work. Wine is lacking too many of the key elements essential in making a good literarywork. The differences between the two the two stories makes Wine difficult to stay focused onbecause it is lacking in many of these key areas. While having many of these key elements welldeveloped throughout the story makes Witness for the Prosecution, one of those stories that aretruly a pleasure to read.