Friday, January 24, 2020
The Epic Poem, Beowulf - Is Beowulf History or Myth? :: Epic of Beowulf Essay
Is Beowulf History or Myth?à à à à à à à à à à à à à à à à à Many of the characters and episodes and material artifacts mentioned poetically in Beowulf are likewise presented to us from archaeological sources and from various written sources, especially Scandinavian records, thus adding credibility to the historicity of the poem. But it is obvious that Beowulf, Grendel and the Dragon clearly belong to the classification of ââ¬Å"myth.â⬠à In his essay ââ¬Å"The Digressions in Beowulfâ⬠David Wright says: à Another effect of what are called the ââ¬Ëhistorical elementsââ¬â¢ in Beowulf ââ¬â the subsidiary stories of the Danes and the Geats ââ¬â is to give the poem greater depth and verisimilitude. Hrothgar, the Danish king, is a ââ¬Ëhistorical character, and the site of his palace of Heorot has been identified with the village of Leire on the island of Seeland in Denmark. The Geat king Hygelac really existed, and his unlucky expedition against the Franks, referred to several times in the poem, is mentioned by Gregory of Tours in the Historia Francorum and has been given the approximate date of AD521 (127). à Does the above not establish in our minds an historically sound footing for the poem? ââ¬Å"I suggested in an earlier paper that the Beowulf poetââ¬â¢s incentive for composing an epic about sixth-century Scyldings may have had something to do with the fact that, by the 890ââ¬â¢s at least, Heremod, Scyld, Healfdene, and the rest, were taken to be the common ancestors both of the Anglo-Saxon royal family and of the ninth-century Danish immigrants, the Scaldingiâ⬠(Frank 60). Is not universal acceptance as truth in fact not a proof that the geneologies of the work are factual? With the exception of the hero, this literary scholar seems to agree: ââ¬Å"He [Beowulf] appears unknown outside the poem, while virtually every other character is found in early legendsâ⬠(Chickering 252). Consider the following royal burial of the Danish king, and how unrealistic it appears: à Scyld then departedà à à à à à à à à à à à at the appointed time, still very strong,à à à à à à à à à à à à à à à à à à into the keeping of the Lordâ⬠¦. They laid down the kingà à à à à they had dearly loved, their tall ring-giver,à à à à à à à à à à à à à in the center of the ship, the mighty by the mast.à à à à à à à Great treasure was there, bright gold and silver,à à à à à à à à à à gems from far lands (26-37) à But we know from archaeological evidence that the royal and aristocratic milieu of Beowulf with its lavish burials and gold-adorned armor ââ¬Å"can no longer be dismissed as poetic exaggeration or folk memories of an age of gold before the Anglo-Saxons came to England (Cramp 114).
Thursday, January 16, 2020
Elvis Presley had a big impact on music in the USA in 1956
1. Elvis Presley had a big impact on music in the USA in 1956. This is shown as the writer compliments Presley and talks very positive about his career. The article illustrates just how successful his career was. It tells us that he sold a vast number of records and that he was a top earner for his record company, RCA. It also tells us he had six hit singles in the company's list of top 25 best selling singles, and compliments Presley by referring to him as a ââ¬Å"winnerâ⬠and ââ¬Å"amazingâ⬠. The writer also displays a sarcastic tone as he refers to Presley as ââ¬Å"HOT AS A $1 PISTOLâ⬠. This comment could be taken as a flattering remark, or a slight on Presley's talent. Its insulting aspect would be the fact that the writer could be calling Presley cheap and simple, and like a $1 Pistol after a few good shots would be useless. Another slur on Presley's ability is the fact the writer refers to him as a ââ¬Å"country warblerâ⬠, implying that he cannot sing and his words are indistinguishable. This article was written for an American music magazine called ââ¬Å"Billboardâ⬠. This shows that Presley must have had some impact as he was popular enough to be featured in magazines and was regarded as a celebrity. This article is a primary source of evidence of Presley's impact from 3rd March 1956. 2. The evidence in Sources C and D disagree with the evidence in Source B, which is very biased. Source B shows you all negative opinions of Presley from several newspapers. Each article describes that Presley has no singing ability and says that he ââ¬Å"caterwaulsâ⬠, meaning he sounds like a cat wailing. The New York Times goes as far to say that Presley has ââ¬Å"no singing abilityâ⬠. All refer to his appearance on the Milton Berle Show. These newspaper articles show us the opinions of the establishment, especially that of newspaper columnists. Also, the majority of the newspaper's audience were adults, and many thought that Presley was corrupting their children's minds. Source C disagrees with these opinions, and is an extract from ââ¬Å"Varietyâ⬠, an American television and radio magazine in June 1956. This extract tells us that Presley's appearance on the Milton Berle Show was most welcomed by the viewing public. It tells us that Milton Berle was both ââ¬Å"relaxedâ⬠and ââ¬Å"more effectiveâ⬠when ending his show, showing that he welcomed and enjoyed Presley's appearance. Another argument that shows Source C disagrees with Source B is that it tells us that the ââ¬Å"Milton Berle show topped Phil Silver's Sergeant Bilko in the ratings for the first time all seasonâ⬠. This proves that many people watched Presley in preference to other channels, and his appearance on the Milton Berle show caused it to defeat Sergeant Bilko, which was a very popular show at the time. However, Sources B and C come from two different publications with two different intentions. The newspapers would appeal to adults, and a way of selling more newspapers would be to condemn Presley. Many adults would buy the newspaper if they agreed to its views. ââ¬Å"Varietyâ⬠would appeal to teenagers as it was a music magazine, and a way that they could earn more profit would be to write about Presley, and be in favour of him. Source D could either agree or disagree with the evidence in Source B. The crowd in this photo both look very excited and all seem to be enjoying themselves on the photograph. Presley does not seem to be in any act of vulgarity, yet you cannot tell, since it is only a still picture. However, it was discovered that Colonel Parker, Presley's manager, paid teenage girls to scream and even faint during Presley's performances, so the credibility of the photograph can be questioned. The only thing that the photograph supports is the statement from Source B in the New York Journal that ââ¬Å"it has caused the most heated reactionâ⬠and this is plain to see from the photograph. 3. These sources clearly show the Presley's impact in the 1950s. All of the sources are extremely useful as they highlight the different opinions of Presley from different groups of people. Source E contains three sources that all illustrate the negative impact Presley had. Source E ( i ) is a statement from Congressman Emmanuel Cellar. He claims that Presley's ââ¬Å"animal gyrations violate all I know to be in good tasteâ⬠. This obviously shows that Cellar did not like Presley. One of the reasons he may make this statement is because he wants to appeal to adults. The simple reason is that he sees the adults as one thing; voters. If he can appeal to the adults and give them what they want, many will support and vote for him, as he is a politician. Racism and prejudice can also be detected in his statement, as he says ââ¬Å"the coloured peopleâ⬠. He refers to them as though they are an object, something lower and less important than he is. He also mention that Rock and Roll provides talent for ââ¬Å"then coloured peopleâ⬠, implying that this is all that they are good for, and have no real place in the American society. Source E ( ii ) is a statement from a member of the Ku Klux Klan. This member says that they have set up a committee to get rid of the ââ¬Å"cannibalistic, negro-loving rock and rollerâ⬠, obviously referring to Presley. This statement shoes us the views of many racists at the time. He uses the word ââ¬Å"cannibalisticâ⬠to describe that they thought Presley was some sort of evil trying to convert teenagers to black music and ââ¬Å"drag them to the same levelâ⬠. The Ku Klux Klan saw people of other races as some sort of enemy, and anybody who mixed with, or was friends with people from other races were also the enemy. This can account for why the Ku Klux Klan wanted to get rid of Presley. Source E ( iii ) is a statement from Billy Graham, an evangelical preacher. He claimed that he ââ¬Å"would not let his daughter cross the street to see Elvis Presley. His statement can represent the views of the church, and also the views of a father, as he speaks of his daughter. His point of view is that Presley was causing teenagers to sin and that Presley promoted juvenile delinquency. Many teenagers idolised Presley and Reverend Albert Carter claimed that he was ââ¬Å"an evil influence on the youth of our societyâ⬠, and further claimed Rock and Roll would turn teenagers into ââ¬Å"devil-worshipersâ⬠. These statements prove that the Church felt that Presley was an atrocity, corrupting the mind of the country's teenagers. It is interesting to note that two of the sources, ( i ) and ( iii ), come from fairly important people in the establishment. One comment is from a politician and the other from a preacher, both respected people. However, these comments had the exact opposite effect of what was intended. Teenagers saw that these respected people did not like this music, and so bought it all the more. This is because teenagers now saw the music that members of the establishment were condemning as rebellious, and so when they bought this music their feelings of rebellion were increased. The comments of Billy Graham and Congressman Emmanuel Cellar had a backlash effect. Source F is proof of Presley's success and popularity during the mid 1950s. In 1955 all songs in the top five list are ballads with Bill Hayes ââ¬â The Ballad of Davy Crockett at the top. However, next years results are much different. In 1956, Presley takes up four of the top five single spaces, with Don't Be Cruel/Hound Dog at the top of the chart. This shows just how quickly Presley became popular, in the space of a year, from being a lorry driver he was now one of the country's most famous people. He had become a sensation in one year. In 1957 Presley occupied three of the five top single spaces, and All Shock Up at the top of the charts. His only rival was Pat Boone, dubbed the acceptable face of Rock and Roll. These results heavily contrast with the evidence from Source E and show that the majority of America's society disagreed with their opinions. However, all evidence from Source E is from adults, racists and members of the establishment. His popularity was mainly with t eenagers and it is them that promoted Presley to the top of these charts. Source F shows Presley's sudden impact on America that occurred almost overnight. 4. By 1958, many attitudes had changed towards Presley, especially of those who were against him. One reason he became more acceptable was because his record company, RCA, was toning down his image. They tried to make him more acceptable to the public by stopping his controversial movements during his performances. His songs were also toned down, his earlier work a lot more energetic than his later work. The reason for this was simple enough; it would create a wider audience and a wider audience would equal more profit for RCA. Another factor that led to Presley becoming more acceptable was when he was conscripted to the army in 1958. In the eyes of the public, Presley willingly joined the army to serve for his country. Many people were surprised that Presley did not try to use his money or influence to ââ¬Ëbuy' his way out of service. People now saw him as a true patriotic hero who would serve and die for his country. Those who once disliked him now regarded him as somebody devoted to his country. However, it was only in the public eye that Presley wanted to conscript. It was one of the last things Presley wanted to do, but this image had to be maintained in order for him to gain popularity. RCA most likely convinced him to do it, as he would not do it of his own free will. For a start, Presley's mother was ill at the time of his conscription. This again could work to his advantage as the public saw him joining the army even though his mother was sick. Another thing Presley was worried about was that his popularity may dwindle while he was conscripted. However, RCA worked around this and released singles and merchandise so that he would not be forgotten while he was in the army. Many politicians saw Presley as an advantage now that he had conscripted. They could now use Presley as a form of propaganda. This is because at that time the Cold War, a state of hostility between two countries without any military action, was occurring between the USA and the Soviet-Union. This was because they disagreed on their social ideology, the Soviet-Union in favour of communism and the USA in favour of democracy. Politicians used this event to promote American democracy and the American Dream, saying ââ¬Å"where else could a nobody like Presley become a somebody so quicklyâ⬠. At the time the country was swept with anti-communist behaviour and hysteria, and many politicians used this to their advantage. Senator McCarthy was one such person. He got rid of many of his political and social enemies by accusing them of being communists, and having affiliations with communism. Many Americans were convinced by McCarthy that they were surrounded by communists who were plotting to undermine the American way of life. 5. I both agree and disagree partially with this statement. Both Presley's impact and success was the result of these two factors. To begin with, his first television appearance was on the Dorsey Brothers Stage Show in 1956, followed by 15 other television appearances in the same year. In 1957, Presley made an appearance on the Milton Berle Show, which Sources B and C relate to. Source B shows us the negative impact Presley had as the New York Times, New York Journal and the Daily News describe Presley as having ââ¬Ëno singing ability' and giving ââ¬Ëa display of primitive physical movementâ⬠with ââ¬Å"grunt and groan anticsâ⬠. Source C contradicts these statements. It is an extract from ââ¬Å"Varietyâ⬠, an American television and radio magazine. It tell us that the ââ¬Å"Milton Berle show topped Phil Silver's Sergeant Bilko in the ratings for the first time all seasonâ⬠. This shows how immensely popular Presley was, as he appeared on television numerous times which just added to his impact in America, whether it was good or bad. Ed Sullivan even stated that ââ¬Å"Elvis was too big not to have on the showâ⬠, and he was totally against the idea of Presley appearing on his show. Ed Sullivan, who had declared that Presley was ââ¬Å"not my cup of tea,â⬠bowed to popular pressure and paid him $50,000 for three appearances. This shows the impact Presley had on television in America. Another television appearance that led to his fame and impact was his roles in Hollywood movies. He starred in films such as ââ¬Å"Love Me tenderâ⬠and ââ¬Å"King Ceroleâ⬠. These films were often sold out due to their immense popularity, probably not because of Presley's acting talent, just the fact that he starred in it. Many of Presley's fans protested when at the end of ââ¬Å"Love Me Tenderâ⬠, Presley died, so the end scene was shot again so that he survived. This shows just to what extent producers would go for Presley and his fans, as he had such an impact on television. However, were it not for his singing ability he would not have appeared on television at all, so Presley's musical talent must have also contributed to his impact. Source F shows us just how many people bought his record, so his musical talent must have contributed to his impact. If people only watched him on television for his performances, then why would they go out and buy his music if they did not like it? This must mean that Presley's music must have started Presley's impact. ââ¬Å"Hound Dogâ⬠sold 1 million copies in just two weeks after it was released. In fact in 1956 he had four top five singles for that year, and in 1957 he had three top five singles for that year. This source just illustrates how popular Presley's music was on its own. When Presley appeared on television he performed his top songs. Now if nobody was interested in his musical talent, why not just interview him? In 1956 alone Presley sold 12,500,000 singles and 2,750,000 million albums. He sold 1,350,000 copies of ââ¬Å"Heartbreak Hotelâ⬠, which was his first gold record. These tremendous figures provide further evidence that his music contributed to his impact. Source A even tells us that ââ¬Å"Presley has six hit singles in the company's hit list of top-25 best sellersâ⬠. Presley's musical and television coverage was very important in his career. However, something else caused Presley's impact. Source E shows the political, racist and religious impact that Presley had on society. Source E ( i ) is the statement from Congressman Emmanuel Cellar who says that Rock and Roll should stay with ââ¬Å"the coloured peopleâ⬠but that it is not good enough for the whites. Source E ( ii ) shows the racist reaction of a member of the Ku Klux Klan whose plan is to ââ¬Ëdo away with this cannibalistic, negro-loving rock and roller'. This is a very important impact, no matter how controversial, as it is an impact on a group of people. In Source E ( iii ) the religious reaction is demonstrated when Billy Graham, an evangelical preacher claims he ââ¬Ëwould not let his daughter cross the street to see Elvis'. Another religious reaction is from the Reverend Albert Carter who states ââ¬Å"The effect of rock and roll on young people is to turn them into devil-w orshippersâ⬠¦and to stimulate self-expression through sexâ⬠¦it is an evil influence on the youth of our societyâ⬠. This shows us the impact on the religious community. At first the whole idea of Presley was his image of rebelliousness. Although this changed by 1958 when Presley joined the army as shown by source G. This source shows Presley being illustrated as a patriotic hero for his country, and this had a massive impact on both his fans and those who did not like him. He was also made more acceptable as his image was toned down and his songs became much calmer, no longer shouting or brimming with energy, as he had been manufactured by RCA. These points and source of evidence prove my point that it was not just his television appearances or his music that had an impact, but the combination of both of them.
Wednesday, January 8, 2020
Essay about Unit 53 Equality and Inclusion - 1425 Words
e CYPW DIPLOMA L3 UNIT 053- PROMOTE EQUALITY AND INCLUSION IN HEALTH, SOCIAL OR CHILDRENââ¬â¢S AND YOUNG PEOPLEââ¬â¢S SETTINGS 1.1 Diversity- Two definitions of Diversity are: Diversity- acknowledgement of and respect for their individuality. Diversity- celebrating differences and valuing everyone. By respecting visible and invisible differences everyone can feel valued for their contribution, beneficial for both the individual and the setting. Equality- Two definitions of Equality are: Equality- equal opportunities to develop and learn while their physical and emotional safety and well-being are protected Equality- can be described as breaking down barriers, eliminating discrimination and ensuring equal opportunity andâ⬠¦show more contentâ⬠¦They may need more support from government by way of benefits, treatments or services if they are unable to support the needs of their family on their own. In extreme cases there may also be the cost of legal cases, criminal activities and uprisings, all of which have to be covered by the tax payers. Therefore discrimination hurts everyone, not just the individuals involved. 1.3 Explain how inclusive practice promotes equality and supports diversity Discrimination and prejudice interfere with peopleââ¬â¢s rights to have access to equality of opportunity and hinder the promotion of diversity, and they should have no place in a childrenââ¬â¢s setting. Inclusion is the opposite of discrimination and all settings should strive to use inclusive practice. Working towards inclusion means identifying barriers (real or perceived) to all children and families accessing and benefiting from what a setting has to offer on an equal footing. By breaking down those barriers we are taking steps to open up equality of opportunity and promote positive attitudes to diversity. This may mean things like having forms and notices available in different languages or formats, taking into account the needs of the families which use the setting to enable a diverse range of children and families to participate fully. We also need to ensure that every child has opportunities to develop and thrive, which are as good as those experienced by others. We can provide activitiesShow MoreRelatedEssay about Womens Roles in the Military1279 Words à |à 6 Pagesserved in World War I as telephone and radio operators, translators, and clerks. But it was not until World War II that women became part of the regular military. Each service had its own womens corps commanded by female officers. The first of these units, the Womens Army Corps (WACs), enlisted 400,000 women during the war to work in jobs that freed men to fight. Following the war, the Womens Services Integration Act of 1948 established a permanent place for women in all branches of the militaryRead MoreLeadership for Health and Social Care and Children65584 Words à |à 263 PagesQUALIFICATION HANDBOOK Level 5 Diploma in Leadership for Health and Social Care and Children and Young Peopleââ¬â¢s Services (England) (3978-51/52/53/54/55/56) December 2011 Version 2.1 (July 2011) Qualification at a glance Subject area City Guilds number Age group approved Entry requirements Assessment Fast track Level 5 Diploma in Leadership for Health and Social Care and Children and Young Peopleââ¬â¢s Services (England) 3978 19+ There are no entry requirements Portfolio of Evidence, PracticalRead MoreCashe Level 2 Essay example18123 Words à |à 73 PagesPaediatric First Aid Real Work Environment Requirement Progression Unit Achievement Log Mandatory units Optional units 12 13 15 15 16 17 18 18 20 Section 3: Units Unit layout SHC 21: Introduction to communication in health, social care or childrenââ¬â¢s and young peopleââ¬â¢s settings SHC 22: Introduction to personal development in heath, social care or childrenââ¬â¢s and young peopleââ¬â¢s settings SHC 23: Introduction to equality and inclusion in health, social care or childrenââ¬â¢s and young peopleââ¬â¢s settingsRead MoreLearning and Social Care Essay examples30870 Words à |à 124 PagesRules of combination Real Work Environment Requirement Progression Unit Achievement Log Core mandatory units Pathway units Optional units 12 13 15 16 17 17 19 21 Section 3: Units Unit layout SHC 31: Promote communication in health, social care or childrenââ¬â¢s and young peopleââ¬â¢s settings SHC 32: Engage in personal development in health, social care or childrenââ¬â¢s and young peopleââ¬â¢s settings SHC 33: Promote equality and inclusion in health, social care or childrenââ¬â¢s and young peopleââ¬â¢s settingsRead MoreRace, Class, Gender2273 Words à |à 10 Pagesto approach others. 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Available at: http://digitalcommons.macalester.edu/islam/vol2/iss3/8 This Article is brought to you for free and open access by the Religious Studies Department at DigitalCommons@Macalester College. It has been accepted for inclusion in Macalester Islam Journal by an authorized administrator of DigitalCommons@Macalester College. For more information, please contact scholarpub@macalester.edu. 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Tuesday, December 31, 2019
Great Gatsby Fitzgeralds Criticism Of The American Dream...
Great Gatsby: Fitzgeralds Criticism of The American Dream The American Dream, as it arose in the Colonial period and developed in the nineteenth century, was based on the assumption that each person, no matter what his origins, could succeed in life on the sole basis of his or her own skill and effort. The dream was embodied in the ideal of the self-made man, just as it was embodied in Fitzgeralds own family by his grandfather, P. F. McQuillan. Fitzgeralds novel takes its place among other novels whose insights into the nature of the American dream have not affected the artistic form of the novel itself. The Great Gatsby serves as Fitzgeralds critique of the American dream. nbsp;nbsp;nbsp;nbsp;nbsp;The Great Gatsby embodies aâ⬠¦show more contentâ⬠¦nbsp;nbsp;nbsp;nbsp;nbsp;Fitzgeralds critique of the American dream is developed through certain dominant images and symbols. Fitzgerald uses the green light as a symbol of hope, money, and jealousy. Hope signifies the center of the dream, but jealousy and lure of money pollute it. Gatsby is a noble man whose vision is fouled by his dream because he remains in a quot;wonderquot; at Daisys presence throughout the novel. He is unable to see the carelessness and self-centeredness of Daisy whose quot;foul dustquot; destroys him. Fitzgerald also uses the contrasting images of the East and Midwest to develop his critique. The East denotes the place where the corruption of the American dream has occurred. Finally, at the end of the novel, Nick decides to move back West. Nick learns that this place of dishonesty, lack or morale, and lack of values is not the place for him. nbsp;nbsp;nbsp;nbsp;nbsp;In the novel, The Great Gatsby, Scott F. Fitzgerald gives some severest criticism of the American dream ever written. That dream has been destroyed and polluted by the pursuit of material success. Fitzgerald is successfully able to identify the deficiencies of the American vision itself. Fitzgerald shows that the secret of life happiness is toShow MoreRelatedThree Symbols in the Great Gatsby1429 Words à |à 6 PagesSymbols in the Great Gatsby Fitzgerald wrote ââ¬Å"The Great Gatsbyâ⬠to criticise America from straying from the ââ¬Å"American Dreamâ⬠. Typically the American society tries to follow the American Dream, which is a dream of a society that allows everyone, no matter what economic class they were born into, to be able to accomplish whatever they want with hard work. With this principle no matter their social class Americans should be able to accomplish anything. Fitzgerald thought that the American society wasnââ¬â¢tRead MoreDepicting the Unattainable American Dream in The Great Gatsby by F. Scott Fitzgerald1740 Words à |à 7 Pages The Great Gatsby, a novel written by F. Scott Fitzgerald, depicts that the American Dream is unattainable. The novel portrays the ignorance of society after the war. The Great Gatsby was published in 1925 after World War I had ended. Americans, at the time, lived in an illusion to try to forget about the war, thus, the American Dream was very appealing to America ns. The American Dream set an illusion that allowed Americans to believe that one could change the past and ââ¬Å"re-doâ⬠the mistakes all overRead MoreHumanities Through the Arts: Artistic Criticism Essay examples1063 Words à |à 5 Pageson self-indulgence and happiness like never before. The Great Gatsby, written by F. Scott Fitzgerald, is the ideal portrayal of this time era. In a time shortly after war, this novel captures the audience, forcing them to participate in the setting and with the characters. Jay Gatsby, the focal point of this novel, is used as a representation of this era in American history and as an example of the pursuit of the American Dream. Fitzgerald uses vivid diction that captivates the reader and his symbolismRead MoreEssay on The Great Gatsby1404 Words à |à 6 Pagesprosperous decade of the 1920ââ¬â¢s, traditional American lifestyles and principles were interjected by the new superficial and materialistic beliefs closely associated with ââ¬Å"The Roaring Twenties.â⬠Undoubtedly, the 1920ââ¬â¢s were a decade of change. Deteriorating moralities and optimistic beliefs of overnight wealth replaced strict traditional views on religion, family structure, and work ethics. In an era of such high optimism, the pioneering spirit of the American Dream was revitalized. The nouveaux richesRead MoreThe Great Gatsby as a Criticism of American Society1538 Words à |à 7 PagesThe Great Gatsby as a Criticism of American Society In the novel The Great Gatsby, author F. Scott Fitzgerald criticizes American society through the eyes of his narrator Nick Caraway, as he watches the downfall and pathetic lives of what most consider achievers of the American Dream. Fitzgeraldââ¬â¢s criticism of American Society is more prominently proven by his Harsh view of Americaââ¬â¢s materialistic standard of living, the tragic death of Gatsby, the negligence displayed by Gatsbyââ¬â¢s friendsRead MoreThe Great Gatsby By F. Scott Fitzgerald1472 Words à |à 6 Pagesnoble to suffer. In The Great Gatsby, F. Scott Fitzgerald comments on this concept with the characters Tom and Gatsby. By comparing and contrasting Tom and Gatsby in The Great Gatsby, Fitzgerald develops his critique of the class structure of 1920s America that allows corrupt characters to thrive while punishing sympathetic characters for striving for their dreams. Fitzgerald contrasts Tomââ¬â¢s and Gatsbyââ¬â¢s old and new money statuses to display the corruption of the American Dream that sustains societyââ¬â¢sRead MoreEssay about Corruption of the American Dream1127 Words à |à 5 PagesCorruption of the American Dream The Great Gatsby is a novel based off of the American dream, which is something that everyone strives for. The author of the book F. Scott Fitzgerald has his own American dream to become a well known writer, and to have the girl of his dreams, and throughout the novel this dream reflected in The Great Gatsby within in the characters Gatsby and Daisy. Fitzgerald had developed the character Gatsby by incorporating some of his own dreams. For example Gatsby has a forbiddenRead More Criticism of Capitalism in The Great Gatsby by Fitzgerald Essay1520 Words à |à 7 PagesCriticism of Capitalism in The Great Gatsby by Fitzgerald à à à à In The Great Gatsby, Fitzgerald creates an artificial world where money is the object of everyones desire.à The characters, the setting, and the plot are very deeply submerged in a Capitalism that ends up destroying many of them.à Fitzgeralds criticism of Capitalism can be seen as a move to subtly promote Socialism, an ideology in which value is placed on the inherent value of an object rather than its market value.à InRead MoreMarxist Criticism Of The Great Gatsby1588 Words à |à 7 Pages Haga American Literature 14 April 2015 Marxist Criticism of The Great Gatsby Society has evolved to the point where money is the biggest factor in our lives. People spend an incredible amount of time at their workplace for that miniscule pay raise. Money also plays a role in our relationships with the people around us, seen in the fact that people of similar economic status tend to congregate. This desire to gain more money causes conflict, mainly between people who have a great deal of money, andRead MoreThe Great Gatsby By F. Scott Fitzgerald893 Words à |à 4 Pages Scott Fitzgeraldââ¬â¢s The Great Gatsby tells the story of a nouveau-riche man chasing his dream in the midst of the prohibition. The story is told from the perspective of the narrator, Nick Carraway. Nick recounts the summer he spent with Gatsby as Gatsby tries to attain the American Dream, which he has personified in his past love, Daisy Buchanan. Fitzgerald presents two contrasting responses to the American Dream through his characterization of Nick as cynical and Gatsby as hopeful. Nickââ¬â¢s cynical
Monday, December 23, 2019
Analysis of a Sixty Second Sequence of I Robot Essay
Analysis of a Sixty Second Sequence of I Robot Throughout this essay I will be analysing a sixty second sequence of the film I-Robot. Directed by Alex Proyas, the film was released in 2004 and was a hit at the box office. The film is an action-thriller inspired by Isaac Asimovââ¬â¢s classic short story collection. Asimovââ¬â¢s books set forth the three laws of robotics. Law 1. A Robot may not injure a human being or, through inaction, allow a human being to come to harm. Law 2. A Robot must obey orders given it by human beings except where such orders would conflict with first law. Law 3. A Robot must protect its own existence as long as such protection does not conflict with the first or second law. Although the film does not followâ⬠¦show more contentâ⬠¦I have decided to analyse the scene when Spooner has caught Sonny after his escape from the murder scene. He is taken to police headquarters and although the lieutenant is hesitant about the idea, he lets Spooner interrogate him. I have decided to use this scene because I believe it helps the viewer see how Spoonerââ¬â¢s prejudice of Robots will diminish through his interactions with Sonny. Sonnyââ¬â¢s child-like inquisitiveness stops him in his tracks. This pattern of Spooner questioning Sonnyââ¬â¢s humanity and Sonny replying to these questions in a very human way is repeated throughout the film. There are also what seem to be small events in this scene that turn out to be significant later on in the film. ââ¬Å"My favourite scene is Sonny and I in the interrogation room. I love its humanity. His direction to me was that I was a racist sheriff whod just captured the person I am most racist against.â⬠(Will Smith 2004) The seen is set in a police interrogation room. It is typical of any other police interrogation room seen in many other films. There is a table placed in the middle of the room with Sonny sat at one end. The room is dimly lit except for the table where there is a large light shinning down on it. Apart from another chair there are no other objects. Also in the there are six armed guards, pointing there weapons at Sonny. The film is set in the future, so in order to makeShow MoreRelatedIntroduction Of Natural Language Processing3416 Words à |à 14 Pagescould not sort out. Hence it is fair that ââ¬Å"Human Languages grant aberration that natural language cannot grant.â⬠In a larger view; Natural Language Processing includes signal processing or speech recognition, context reference issues and semantic analysis and processing. Typical applications for Natural Language Processing include the following: a) A good human computer interface that can translate from a natural language into a computer language and vice versa. A natural language system can act asRead More PARADISE FLUBBED: Pynchon the New World Essay4618 Words à |à 19 Pagesback to a time a little less rabidly conformist, to: . . . the Mellow Sixties, a slower-moving time, predigital, not yet so cut into pieces, not even by television . . . War in Vietnam, murder as an instrument of American politics, black neighborhoods torched to ashes and death, all must have been off on some other planet.And so return to the College of Surf, a campus near San Clemente where the budding radicalism of the Sixties curiously coexists with the proto-fascism of the Seventies; a microcosmRead MoreGarbage In Garbage Out4135 Words à |à 17 Pagesthis study can be stated as; does the computer effectively assist in the banking sector? 1:3 OBJECTIVE OF THE STUDY In this perspective the objective of this study is to know the merit of introduction of computer services into banking industries. i. Computer take a lesser time in dealing with laid down projects, assignment and acquisition. ii. It is much reliable and also save time. iii. It also provides easy accessing of already completes project. iv. It also provide easy access of informationRead MoreThis Tournament Goes to Eleven4982 Words à |à 20 PagesTenerife before *) 3. A 2003 Timothy Pennings paper asked Do Dogs Know this. The Umbral type is the study of Shaffer sequences, while Mallivin is an infinite-dimensional one on the Wiener space and is also called the stochastic one of variations. Church and Kleene developed a formal logic known as the lambda one. In old literature it was known as infinitesimal analysis, due to the presence of quantities getting very small. For 10 points, Gottfried Wilhelm Leibniz and Sir Isaac Newton independentlyRead MoreThe Role of Computer in Banking Industries4976 Words à |à 20 PagesADM NO: 10209 SUBMITTED TO DEPARTMENT OF COMPUTER SCIENCE, ZAMFARA COLLEGE OF ART AND SCIENCE (ZACAS) GUSAU, ZAMFARA STATE. IN PARTIAL FULFILLMENT FOR THE REQUIMENNT OF THE AWARD OF PROFESSIONAL DIPLOMA C ERTIFICATE IN COMPUTER SCIENCE March, 2009. I APPROVAL PAGE This research work has been read, accepted and approved after meeting the requirement for the partial fulfillment for the award of Diploma Certificate in the Department of mathââ¬â¢s/ computer Science, Zamfara College of Art and Science (Zacas)Read MoreEffectiveness of Pccr Review Center19276 Words à |à 78 Pagesthe Father of all, for the strength that keep the researchers standing and for the hope that keep them believing that this affiliation would be possible and more interesting. TABLE OF CONTENTS Page TITLE PAGEâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.i APPROVAL SHEETâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ii ACKNOWLEDGEMENTâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ iii DEDICATIONâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦iv TABLEOF CONTENTSâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦...v LIST OF TABLESâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦viii LIST OF FIGURESâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Read MoreSolutions Manual Discrete-Event System Simulation Third Edition Jerry Banks John S. Carson Ii Barry L. Nelson David M. Nicol August 31, 200017075 Words à |à 69 PagesSimulation Examples 3 General Principles 4 Simulation Software 5 Statistical Models in Simulation 6 Queueing Models 7 Random-Number Generation 8 Random-Variate Generation 9 Input Modeling 10 Veriï ¬ cation and Validation of Simulation Models 11 Output Analysis for a Single Model 12 Comparison and Evaluation of Alternative System Designs 13 Simulation of Manufacturing and Material Handling Systems 14 Simulation of Computer Systems 1 5 16 17 18 32 39 46 51 55 57 60 65 66 1 Foreword There are approximatelyRead MoreLogical Reasoning189930 Words à |à 760 Pages........................... 140 Assessing a Sources Credibility .................................................................................................. 144 Seeking a Second Opinion ............................................................................................................ 147 Trust Me, I Know It on Good Authority ..................................................................................... 149 Suspending Belief.............................................Read More_x000C_Introduction to Statistics and Data Analysis355457 Words à |à 1422 Pagesto Statistics and Data Analysis This page intentionally left blank Introduction to Statistics and Data Analysis Third Edition Roxy Peck California Polytechnic State University, San Luis Obispo Chris Olsen George Washington High School, Cedar Rapids, IA Jay Devore California Polytechnic State University, San Luis Obispo Australia â⬠¢ Brazil â⬠¢ Canada â⬠¢ Mexico â⬠¢ Singapore â⬠¢ Spain â⬠¢ United Kingdom â⬠¢ United States Introduction to Statistics and Data Analysis, Third Edition Roxy PeckRead MoreStrategic Marketing Management337596 Words à |à 1351 PagesBOSTON â⬠¢ HEIDELBERG â⬠¢ LONDON â⬠¢ NEW YORK â⬠¢ OXFORD PARIS â⬠¢ SAN DIEGO â⬠¢ SAN FRANCISCO â⬠¢ SINGAPORE â⬠¢ SYDNEY â⬠¢ TOKYO Elsevier Butterworth-Heinemann Linacre House, Jordan Hill, Oxford OX2 8DP 200 Wheeler Road, Burlington, MA 01803 First published 1992 Second edition 1997 Reprinted 1998, 1999, 2001, 2003 Third edition 2005 Copyright à © 1992, 1997, 2005, Richard M.S. Wilson and Colin Gilligan. All rights reserved The right of Richard M.S. Wilson and Colin Gilligan to be identified as the authors of this
Saturday, December 14, 2019
Compare and Contrast the Different Perspective on the Self Free Essays
Compare and contrast the different perspective on the self in Kaphagawaniââ¬â¢s article ââ¬Å"African conceptions of a personââ¬â¢. Reflect on some of the challenges. Table of Content Table of Content1 Introduction2 Nature2 Principle of life2 Personhood3 Human being3 Conclusion3 References4 Introduction In this essay I will compare and contrast the different perspectives of self, person and personhood from various cultures across Africa, answering the age-old questions within metaphysics as well as philosophy: ââ¬Å"What is a person? ; What elements constitute being a person? ; and ââ¬Å"Could one be a person without personhood? â⬠Nature The Akan philosophers Wiredu and Gyekye agree the okra (soul) is the innermost self of the person, but disagree whether the nature of the okra is a material or immaterial substance. We will write a custom essay sample on Compare and Contrast the Different Perspective on the Self or any similar topic only for you Order Now Wiredu insist the okra is different from the Western philosophyââ¬â¢s perceived soul, because to the West the term soul refers to ââ¬Å"a purely immaterial entity that somehow inhabits the body. The okra, by contrast, is quasi-physical. â⬠(1) The okra for Gyekye has the same concept of a soul as in other metaphysical systems and proclaims that ââ¬Å"a crucial aspect of Akan metaphysics is the existence of the world of spiritsâ⬠(2a). Gyekye insists ââ¬Å"the okra and sunsum are immaterial substances and they survive death as a ââ¬Å"spiritual unityâ⬠(2b) where Wiredu suggests sunsum is not an entity but a manner of being, which perishes at death. Principle of life The sunsum as the ââ¬Å"activating principleâ⬠and okra as the ââ¬Å"principle of lifeâ⬠is unclear. The Yorubaââ¬â¢s ori, like the okra, is the determinant of personality, where the emi is the active principal of life. The Akanââ¬â¢s perception of okra is regarded as the active life principle supplied by the deity, as well as the bearer of destiny, where the Yorubaââ¬â¢s emi, which is the equivalent of okra, is not the bearer of destiny. Personhood The words of John F. Kennedy, ââ¬Å"Ask not what your country can do for you, ask what you can do for your countryâ⬠(3) sums up the road to personhood. Mbiti (4) argues that ââ¬Å"in traditional life, the individual does not and cannot exist alone except corporatelyâ⬠¦. He is simply part of the wholeâ⬠, and describes a social-centric view of personhood in which society creates the individual. Tempels agrees that ââ¬Å"this concept of separate beings, of substanceâ⬠¦ hich find themselves side by side, entirely independent one of another, is foreign to Bantu thought. â⬠(5) Human being Kagame claims that humans beings are complete animals ââ¬Å"from the moment he exist in his motherââ¬â¢s wombâ⬠, ââ¬Å"when a name has been givenâ⬠or ââ¬Å" from the moment he puts reason to good useâ⬠(6) but for Wiredu everyone is born a person. However personhood is something you may achieve making some more person than others on fulfilment of oneââ¬â ¢s obligations to self, household and to community. 7) For Geykye ââ¬Å"a human person is a being who has a moral sense and is capable of making moral judgementsâ⬠(8a) and does not agree with the personhood debate because ââ¬Å"what the individual would be striving for in all his/her exertions is some social status, not personhood. â⬠(8b) Conclusion After colonialism Africa provided descriptions on what a person is in the African context but the authentic descriptions were lost in order to compensate for Aristotleââ¬â¢s ââ¬Å"man is a rational animalâ⬠. It unified African educated philosophers and created a second tier by adding the word ââ¬Å"hoodâ⬠to ââ¬Å"personâ⬠. The English language creates translation issues because it is unable to effectively define African concepts as passed down amongst generations. The words of John F. Kennedyââ¬â¢s inauguration speech stress the essence of African culture as it emphasises the role which the community plays in order for a person to be able to define him-/herself. References (1) Kwasi Wiredu The concept of mind with particular reference to the language and thought of the Akan Contemporary Philosophy: A new survey. Vol 5: African Philosophy, ed G. Floistad (Dordrecht: Nijhoff, 1987) pg. 161 (2a) Kwame Gyekye Concept of a person An essay on African philosophical thought, revise,d edition, ed Kwane Gyekye (Temple university press, Philadelphia, 1995) pg. 86,87 (2b) Kwame Gyekye Concept of a person An essay on African philosophical thought, revise,d edition, ed Kwane Gyekye (Temple university press, Philadelphia, 1995) pg. 98 (3) John F. Kennedy This speech was delivered by John F Kennedy at his inauguration in Washington on January 20 1961. (4) John S. Mbiti Ethnic Groups, Kinship ; the Individual African Religions and Philosophy, 2nd edition, ed. John S Mbiti (Oxford: Heineman, 1989), pg. 106. (5) Father Placide Temples Bantu Philosophy ââ¬Å"La Philosophie Bantoueâ⬠, ed. Dr. A. Rubbens (Elizabethville: Lovania, 1945), pg. 58. (6) Alex Kagame The Shadow Thesis Reading in contemporary African Philosophy, ed Dr P Mungwini, Dr MLJ Koeane, Mr ESN Mkhwanazi (UNISA: Pretoria, 2012) pg. 91 (7) Kwasi Wiredu An Akan perspective on human rights The African Philosophy Reader, Second Edition, ed PH Coetzee and APJ Roux (Routledge: Londen, 2003), pg 315 (8a) Kwame Gyekye Person and community in African thought Reading in contemporary African Philosophy, ed Dr P Mungwini, Dr MLJ Koeane, Mr ESN Mkhwanazi (UNISA: Pretoria, 2012) pg. 29 (8b) Kwame Gyekye Person and community in African thought Reading in contemporary African Philosophy, ed Dr P Mungwini, Dr MLJ Koeane, Mr ESN Mkhwanazi (UNISA: Pretoria, 2012) pg. 30 How to cite Compare and Contrast the Different Perspective on the Self, Essay examples
Friday, December 6, 2019
Corporate Accounting Virtual Finance Accounting
Question: Discuss about the Corporate Accounting for Virtual Finance Accounting. Answer: 1. Harbour Cruises Limited Calculation showing Taxable income Particulars Amount Amount Accounting PBT $ 375,000.00 Add: Long service leave $ 25,000.00 Accrued Warranty expenses $ 25,000.00 Depreciation $ 100,000.00 Total $ 150,000.00 Less: Prepaid insurance paid $ (12,500.00) Depreciation $ (125,000.00) Total $ (137,500.00) Taxable Income $ 387,500.00 Harbour Cruises Limited Calculation of deferred Tax work sheet Particulars Carrying Amount Tax Base Temporary Difference Assets Cash $ 25,000.00 $ 25,000.00 $ - Inventory $ 125,000.00 $ 125,000.00 $ - Account receivable $ 125,000.00 $ 125,000.00 $ - Prepaid Insurance $ 12,500.00 $ - $ 12,500.00 Plant (net Depreciation) $ 400,000.00 $ 375,000.00 $ 25,000.00 Total Assets $ 687,500.00 $ 650,000.00 $ 37,500.00 Liability Accounts Payable $ 100,000.00 $ 100,000.00 $ - Provision for warranty expenses $ 25,000.00 $ - $ 25,000.00 Loan Payable $ 250,000.00 $ 250,000.00 $ - Provision for Long service leave $ 25,000.00 $ - $ 25,000.00 Total Liability $ 400,000.00 $ 350,000.00 $ 50,000.00 Net Assets $ 287,500.00 $ 300,000.00 Temporary Difference $ (12,500.00) Deferred tax Liability $ 11,250.00 Deferred Tax Assets $ (15,000.00) Net Deferred Tax Assets $ (3,750.00) Harbour Cruises Limited Calculation showing Deferred tax Particulars Amount Tax on accounting profit $ 112,500.00 Current tax Liability $ 116,250.00 Net deferred tax Asset $ (3,750.00) 3. Luke Limited Journal Entries for the year ended 30-06-2016 Date Particular Debit Credit Investment Acquisition 01-07-07 Investment in John Ltd $ 712,000.00 Bank $ 712,000.00 30-06-16 Share Capital $ 400,000.00 Retained Earning $ 494,000.00 Goodwill $ 28,400.00 Investment in John Limited $ 712,000.00 non controlling interest $ 210,400.00 Income of Dividend 30-06-16 Dividend Revenue from John $ 148,800.00 Dividend paid $ 148,800.00 Intergroup Transaction 30-06-16 Sales $ 234,000.00 Purchase $ 234,000.00 Elimination of unrealized profit on opening Inventory 30-06-16 Retained Earning $ 14,000.00 Opening stock $ 14,000.00 Income tax on opening Inventory 30-06-16 Income Tax Expenses $ 4,200.00 Opening Retained Earning $ 4,200.00 Elimination of unrealized profit on closing Inventory 30-06-16 Cost of Goods Sold $ 16,000.00 Closing stock $ 16,000.00 Income Tax on closing Inventory 30-06-16 Deferred Tax $ 4,800.00 Income Tax Expenses $ 4,800.00 Amortization of Goodwill 30-06-16 Amortization of Goodwill $ 6,000.00 Retained Earning $ 6,000.00 Effect of Income tax on Amortization 30-06-16 Income Tax Expenses $ 1,800.00 Deferred Tax $ 1,800.00 Sale of Plant 30-06-16 Gain on Sale of Plant $ 25,000.00 Plant $ 182,000.00 Accumulated Depreciation $ 207,000.00 Tax Impact on sale of Plant 30-06-16 Deferred Tax Asset $ 7,500.00 Income Tax Expenses $ 7,500.00 Statement showing calculation of Goodwill Particulars Amount Purchasing cost of Investment $ 712,000.00 Less: Capital Profit $ (272,000.00) Book Value of shares held $ (320,000.00) Goodwill $ 120,000.00 Statement showing Calculation of Non Controlling Interest Particulars Amount Capital Profit $ 68,000.00 Post acquisition profit $ 62,400.00 Share Capital $ 80,000.00 Total Non controlling interest $ 210,400.00 Luke Limited Statement showing calculation of Profit or loss on sale of Plant Particulars Amount Sale of Plant $ 232,000.00 Less Carrying value $ (162,000.00) Depreciation $ (45,000.00) Profit on sale of Plant $ 25,000.00 4. a) The accounting treatments for investments in associates are provided in the AASB 128 Investment in Associates and Joint Venture. This standard applies to the investor companies that are not the majority shareholders but enjoy significant influence over the investee as stated in Para 2 of the standard (Bazley et al. 2013). The significant influence means that the investor company has the power to participate in the financial and operating policy decisions of the investee company but does not have the control over their operations as per Para 3 of the standard. The Para 5 of the standard states that it is presumed that an investor company has significant influence if it holds 20% or more shares of the investee company (Evans et al. 2013). The equity method of accounting is required to be followed by the investor company that has significant influence over the investee company unless there is specific exemption in Para 13 of the standard. The first step is to determine the nature of the entity in order to ascertain the treatment of the equity method that is required to be followed. If the investor company is a parent entity then the investment in the investee company is recorded at cost in the separate financial statement of the investor company (Henderson et al. 2015). In the consolidated financial statement, the investment is recorded following the equity method. If the investment company is not the parent entity then in the separate financial report the investment in the investee company is recorded by following the equity method. The investment that is made by the investor company should be initially recorded at cost as per Para 10 of the standard. In the subsequent years, adjustments are made in the carrying value of the investment amount for the share of profit or loss in the investee company (Xu and Verhoeven 2015). The investor company has share on the profit or loss of the investee company this has an effect on the profit or loss of the investment company . In this case, the forty percent share of Creek limited is held by Rapid limited and other companies hold the remaining sixty percent of shares. The shareholders of the Creek limited has one right to vote for one share held. It can be concluded base on the above analysis that Rapid Limited has significant influence on the Creek Limited. Therefore the initial investment made by the rapid limited should be recorded in cost and the equity method of accounting should be followed for recognizing the investment. The investment made in the associates should be included in the non-current asset and should be accounted using equity method of accounting. The investor company is also required to provide separate disclosure for the profit or loss made in the associates, the share of the investor company on any operation that has been discounted and the carrying value of the investment. b) In the books of Rapid Limited Journal Entries Date Particulars Debit Credit investors share of earnings 30-06-16 Investment in Creek Limited $ 192,000.00 Share of Profit/loss $ 192,000.00 distribution of dividend 30-06-16 Dividend revenue $ 156,000.00 Investment in Creek Limited $ 156,000.00 investors share of earnings 30-06-17 Investment in Creek Limited $ 216,000.00 Share of Profit/loss $ 216,000.00 distribution of dividend 30-06-17 Dividend revenue $ 192,000.00 Investment in Creek Limited $ 192,000.00 Increase in revaluation reserve 30-06-17 Investment in Creek Limited $ 120,000.00 Revaluation Reserve $ 120,000.00 c) In the books of Rapid Limited Journal Entries Date Particulars Debit Credit preliminary Acquisition 01-07-15 Investment in Creek Limited 3250000 Bank 3250000 Earning for Reacquisition 14-07-15 Bank 96000 Investment in Creek Limited 96000 recording investors share of earnings 30-06-16 Investment in Creek Limited $ 192,000.00 Share of Profit/loss $ 192,000.00 recording share of dividend 30-06-16 Dividend receivable $ 156,000.00 Investment in Creek Limited $ 156,000.00 Previous years dividend paid 30-06-17 Bank $ 156,000.00 Dividend receivable $ 156,000.00 recording investors share of Profit 30-06-17 Investment in Creek Limited $ 216,000.00 Share of Profit/loss $ 216,000.00 recording share of dividend 30-06-17 Dividend receivable $ 192,000.00 Investment in Creek Limited $ 192,000.00 Increase in revaluation reserve 30-06-17 Investment in Creek Limited $ 120,000.00 Revaluation Reserve $ 120,000.00 d) In the books of Rapid Limited Journal Entries Date Particulars Debit Credit Initial purchase 30-06-16 Investment in Creek Limited 3250000 Retained Earning 3250000 recording shareholder share of Profit 30-06-17 Investment in Creek Limited $ 216,000.00 Share of Profit/loss $ 216,000.00 recording distribution of dividend 30-06-17 Dividend revenue $ 192,000.00 Investment in Creek Limited $ 192,000.00 Increase in revaluation reserve 30-06-17 Investment in Creek Limited $ 120,000.00 Revaluation Reserve $ 120,000.00 Reference Bazley, M., Hancock, P., Fisher, C., Lovell, A., Berk, J., DeMarzo, P., Berk, J. and DeMarzo, P., 2013.Financial Accounting: An Integrated. Thomson Pty Ltd, South Melbourne. Evans, E.E., Burritt, R. and Guthrie, J., 2013. The Virtual University: Impact on Australian Accounting and Business Education. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Xu, S., How, J. and Verhoeven, P., 2015. Corporate governance and private placement issuance in Australia.Accounting Finance.
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