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Frankenstein, By Mary Shelley - 934 Words

Throughout the novel Frankenstein, Mary Shelley shows the creature and his creator Victor Frankenstein as similar in many ways. Through these similarities, Shelley tries to express to the reader how they can find similarities with others around them, and relate to one another. Especially as the novel progresses, Shelley reveals these similarities as the characters develop. Though on the surface they may seem on two opposite ends of the spectrum, digging deeper shows that the creature and Frankenstein share many characteristics. They both share a trait of seclusion, a wanting for vengeance, as well as a drive to gain more knowledge about certain topics. Shelley purposefully put these similarities in the book to show how humans can relate to one another, regardless of how different they seem. Soon after the monster comes into existence, he finds trouble fitting in and socializing with others. In fact, he struggles to even approach anyone without getting a reaction of disgust or fear. As an outcast, he displays traits of loneliness and seclusion from everyone he comes in contact with. Shelley portrays the creature as independent, showing that he has no choice but to go on his own. Frankenstein shows traits comparable to the monster in this way. He also shows traits of isolation from others. While capable of socializing with others, he chooses to dedicate his time to his studies, research, and experiments. Shelley presents Victor as a loner through his own decision, while theShow MoreRelatedFrankenstein, By Mary Shelley1650 Words   |  7 Pagesbook of Frankenstein does one just think of a mythical science fiction book that really has no meaning? Frankenstein can have numerous meanings depending on how a person perceives it. Frankenstein can be analyzed into many themes; s ome say religion, feminism, or scientific symbolization, it all depends on ones own perception. When one analyzes further into Mary Shelly’s life and then interprets the novel it is obvious that is a sociological theme. One can simply assume that Mary Shelley creates FrankensteinRead MoreFrankenstein by Mary Shelley1093 Words   |  4 Pagesfaster than man can contend with. That argument is the premises, moral, and plot base for Mary Shelleys tale Frankenstein. On the other hand, J. Michael Bishops, essay Enemies of Promise   on the other hand promotes and boast sciences achievements. However, Mary Shelley presents her point of view subtly yet very dramatically, which is much more effective than that of J. Michael Bishop. The dramatic story Shelley creates becomes a part of the reader, therefore holding the readers attention. ShelleysRead MoreMary Shelley Frankenstein859 Words   |  4 Pages Mary Shelley The Creature in Mary Shelley’s â€Å"Frankenstein or the Modern Prometheus† needs a companionship as every ordinary human. Every man needs a woman, who will able to share moments of happiness and sadness, a woman who will be able to share thoughts and of course a woman who will be able to love a man. In this case the Creature needs a bride. But the problem is that the Creature from the â€Å"Frankenstein or the Modern Prometheus† is not a human. SoRead MoreFrankenstein, by Mary Shelley1138 Words   |  5 PagesIs Frankenstein a man, whose ambition led to a disaster; or a monster, which created a life with disregard for the human race? Frankenstein, in my opinion, was the monster not the life that he had created. Frankenstein never admitted to his family what he had done, never admitted responsibility for his actions. He might as well have killed Elizabeth, William, Justine, and Clerval with his own hand. The so called â€Å"Monster† only wanted companionship; he did not want to murder those people. TheRead MoreFrankenstein, By Mary Shelley1325 Words   |  6 PagesI have been informed that you are pushing to remove the book Frankenstein by Mary Shelley from the school curriculum. I’ve decided to write to you and explain why I believe that you are misinformed, and in fact, why this is a huge importance to the students of today. Frankenstein is a classic which recounts the life and horrors of Victor Frankenstein, as told through a series of letters and narrations. His obsession with the natural world and science brings him to a state of mind which ultimatelyRead MoreFrankenstein, By Mary Shelley1580 Words   |  7 PagesFrankenstein by Mary Shelley is a sci-fi novel written during the Romantic Movement in Britain’s early nineteenth century. The movement was stimulated by the French Revolution, Industrial Revolution and in reaction against the emphasis on reason in eighteenth-century Enlightenment philosophy (The Romantic Movement, 2014 ). Mary Shelley’s husband, Percy Shelley was also a romantic poet during the movement. Shelley’s novel is evidently influenced by her relationship with her husband, which is illustratedRead MoreFrankenstein by Mary Shelley739 Words   |  3 Pagesinterconnections of humanity, nature, and divinity (â€Å"Romanticism 1†). English Romanticism being trendy in Europe, people would vent their outlooks onto their personal fiction works such as Mary Shelley. Shelley uses vivid creativity and romantic elements to create one of her admired novels, Frankenstein. In Shelley’s novel, Frankenstein, most of the characters prove their compassion for mankind, prove their rejection of technology and science, and prove their involvement in a romantic quest. These several characteristicsRead MoreFrankenstein, By Mary Shelley1040 Words   |  5 Pages In 1818, a book titled Frankenstein was published anonymously, mysteriously dedicated to William Godwin, a prominent journal ist and political philosopher of his time. The immediate reviews of the novel were mixed, most edging towards critical, although no one knew who the book was written by. However, while Frankenstein failed to gain popularity immediately, no one had any idea the lasting impact this novel would have on the world. Despite the lukewarm reception at its debut, it soon proved to beRead MoreFrankenstein, by Mary Shelley1078 Words   |  5 PagesMary Shelley’s Frankenstein has undoubtedly withstood the test of time. Frankenstein’s direct association with fundamental Gothic literature is extremely renowned. However, the novel’s originality is derived from the foundational thematic values found within the relationship (or lack there of) between Victor Frankenstein and the monster he had created, in combination with a fascinatingly captivating plot. Understandably, Frankenstein can often be associated with a multitude of concepts; however,Read MoreFrankenstein, By Mary She lley1532 Words   |  7 PagesLike any author, especially one who created a new genre, there will be criticism, and Shelley is no exception. Shelley received criticism surrounding Frankenstein not only because she was a female writer, but because of her writing style. Originally, Frankenstein was published anonymously and was thought that her husband, Percy Shelley, wrote it (â€Å"Mary Shelley Biography† 2016). Shelley may have published Frankenstein anonymously because â€Å"’women understood that they got a â€Å"better hearing† if it was thought

Financial Management Analysis Premier Food Plc

Question: Discuss about the Financial Management Analysis of the food producing companies of United Kingdom, Premier Food Plc? Answer: Introduction Financial management analysis plays a key role for every modern business organizations. There are various roles and aspects of the criteria of financial business management that can be utilized by all the modern business organizations. With the help of financial management analysis, the organizations can manage its financial resources.This assignment will discuss about the one of the food producing companies of United Kingdom, Premier Food Plc. The organization is listed on London stock exchange and was found in the year 1975. The organization is a geared company as its total amount of debt is higher than its total number of equity. This is mainly because, the total amount of debt of the organization is much higher than the total amount of equity. 1. Sources of finance available to the organization The organization Premier Foods Plc is a geared organization. Due to this reason, it is important for the given organization to find effective sources of finance to manage their working capital requirements effectively. Various sources of finance are available to the modern business organizations. It can be classified as equity and debt. Equity can be considered as a long term of source of finance and on the other hand, debt can be considered as short-term sources of financing. In case of equity source of finance, there are various forms of classifications. These classifications are in the form of venture capitalists, home loans, reserves and surplus, existing capital, funds from public and personal sources of income (Labbi, 2005) Venture capitalists/Merchant bankers- The organization Premier Food Plc can raise capital through the help of venture capitalists and merchant banks to raise capital. Generally, these types of financial institutions provide capital to those institutions that have a degree of competitive advantage associated with them. Therefore, the organization Premier Food Plc can opt for venture capitalists or merchant bankers to raise financial funds (Marsh, 2012). Reserves and surplus- The organization can opt for raising capital from their own financial sources. The organization Premier Food Plc has a certain amount of reserves and surplus with them. They can utilize the amount of that money for their future cash generations. The organization can also opt for right issue of shares to their respective shareholders. In addition to this, the organization can also opt for dividend yield polices to their shareholders. Investments from public via new issue of shares- Since, the organization are listed on London Stock Exchange, it can be deduced that they can sell some portion of their shares and can subsequently get money from them. This is the biggest advantage of an organization listed on secondary exchange. The organization can also opt for further public offerings (FPO) from secondary market (Vogel, 2011) Personal sources of income- The organization Premier Foods Plc can also take sources of funds from their personal sources like drawings and others. This given sources of income can be of both short term and long term sources of income. The organization Premier Foods Plc can also opt for debt sources of financing for their respective sources of income. There are various types of debt sources of financing. These are in the form of:- Loan from financial institutions- The organization can opt long term and short-term loans from financial institutions like banks. Such form of loans can be of both short term and long-term sources. Such form of loans from financial institutions will help the organization to carry out their working capital activities efficiently. However, the organization has to pay a certain rate of interest to the respective banks. The level of interest will vary in accordance to the period of loan (Cvijanovi, 2014). Treasury bills- Premier Food Plc can also opt for government treasury bills for their respective source of funds. In addition to this, any form of treasury bills is less risky and it would be highly beneficial for the respective organization. Commercial bills- The organization can also select short-term money market instruments like commercial bills to investigate source of funds for short-term purpose. This will be of great essence for the organization to meet their short term and long term sources of funds. Lease and mortgages- Financial lease and asset-backed mortgages can be another option for the respective organization to evaluate the different sources of their funds. The organization can take financial leases or they can also opt for mortgages for their respective assets. Government Bonds- Government bonds can be also another option Premier Food Plc for the respective sources of funds. This can be considered as effective source of funds for the food manufacturing organization (Haslem, 2010). These are the different sources of finance that is available for the given business organization Premier Foods Plc. 2. Considerations undertaken by the management for choosing different sources of finance There are more than a few considerations that can be taken into account by the management of Premier Foods Plc for choosing different sources of finance. One of the major factors that can be taken into account by the management of Premier Foods Plc is regarding the structure of their capital. The ratio of debt and equity for the respective organization is the most important factor that will decide whether the management will opt for equity form of sources of finance and debt form of sources of finance. From the financial reports of the organization, it has been seen that the organization has a higher amount of equity and lower of debt. Due to this reason, the management of Premiers Food Plc can easily opt for different forms of debt sources of financing. However, such debt of source of financing may be only short term in nature. It may be inferred that the management of the organization may evaluate the pros and cons for the different types of sources of funds effectively. The respec tive management of the organization Premier Foods Plc can evaluate multiple numbers of implications of the given sources of finance. The overall impact of the sources of finance on the business structure can also be taken into consideration by the respective management of Premier Foods Plc. Another important factor that the management considers is regarding the forms of business risks associated with the sources of funds. The different forms of debt source of finance have a higher amount of risks associated with it. Due to this reason, the organization evaluated the different types of interest and loan structure associated with the debt sources of finance. In addition to this, a geared organization like Premier Foods Plc requires a minimal level of cost of capital structure. With effect to this, the management of the organization will incur of sources of capital in an equal amount of debt or equity. The organization may also choose multiple money market instruments like treasury bil ls, corporate bonds and others in order to improve or lower down their cost of capital. This is mainly because, debt source of finance is far cheaper than equity source of funds. The organization Premier Foods Plc requires source of funds to expand their business activities and to meet their working capital requirements (Ardalan, 2000). Another type of consideration implemented by the management of Premier Food Plc is regarding the total amount of capital required by the organization. The organization is a growing organization; therefore, it will need lot of sources of funds for their respective operational activities. If it is seen that the organization requires short-term sources of finance to meet up with their short-term debts, then the organization can opt for short-term loans, corporate bonds to raise finance effectively. In addition to this, the organization may also consider the rate of interest regarding short-term loans of finance from different financial institution. The rate of interest can affect the structure of the organization. The total amount of reserves and surplus of Premier Foods is on the lower side; therefore, the management cannot raise capital from their respective reserve and surplus account. In addition to this, the organization can consider the repayment terms of equity like venture capit alists or merchant bankers. Due to this reason, the management of Premiers Food Plc issue shares in the secondary exchange to raise funds from public. In addition to this, they also opt for treasury bills as short-term sources of finance. The management of Premier Foods Plc also selects asset backed loan mortgages to raise capital. However, the organization is having a lower amount of equity. Therefore, it is important for the organization to balance their capital structure by finding appropriate sources of equity capital( Baker and Wurgler, 2013). Since the organization is a geared organization, therefore, the management of the organization may implement an optimal level of capital structure to minimize their weighted cost of capital for their potential investors. This can only be done with effective allocation of sources of funds to minimize their total amount and rate of cost of equity and cost of debt effectively. 3. Calculation and evaluation of Weighted Average Cost of Capital for the organization For every modern business organizations, it is of great essence to calculate the cost of capital to evaluate the appropriate structure of the organization. The capital structure of any business organization forms the core for every business organizations to give the operational activities an effective direction. All of forms long-term sources of equity, that is, equity share, preference share, government bills, bonds, long and short-term debt are included in the calculation of Weighted Average Cost of Capital. The formula is as follows:- In case of the given organization, Premier Foods Plc, the given cost of debt is as follows, Further, cost of equity can be calculated as- The current risk free rate of the organization Premier Foods Plc is 2.3 in accordance to the average Treasury bill rate. As per the London Stock Exchange, the market premium of the organization is 7.5percent. Therefore, cost of equity of the organization is 2.3+10*7.5 = 9.7 percent. The total amount of cost of debt can be calculated as total amount of interest expenses/ Total book value of debt = 81/1622 = 5.04 percent. Therefore, the expected Weighted cost of capital of the organization is =0.2*9.7%+2.762*5.04(1-0.3) = 9.72 percent. The Weighted cost of capital of the organization Premier Foods Plc cannot be considered as optimal level for their respective investors. The practical implication and calculation of weighted cost of capital is of extreme difficult in nature. The given elements and variables of calculation of weighted average cost of capital are equity and debt. It is a challenging task to calculate and interpret the total value of cost of equity and cost of debt for the respective business organization Premier Foods Plc. In most cases, several number of proxy values are used to calculate the respective cost of equity and cost of debt for any business organization. Apart from this, to measure cost of equity, different managements use different approaches. Some may use capital asset pricing method (CAPM), some may use dividend growth model and other may use both of them. All the given models are based on several interpretations of the secondary markets. Therefore, both the given models can give different forms of results. There can be a contradictory nature between the calculation of risk premium and expected return from the market. In addition to this, there is a great difficulty in the assumption of market premium in the calculation of c ost of debt for any organization like Premier Foods Plc. In addition to this, a business organization calculates weighted cost of capital based on expected market returns of the market rather than historical returns of the market. In addition to this, the total rate of risk premium reflects the current rate of treasury bills in the secondary market. Due to this reason, many financial analysts predict the rate of risk free rate that is prevailing in the current market scenario. On the other hand, in case of the organization Premier Foods Plc, it has been seen that, the capital structure of the organization is of extreme complex in nature. In case of calculation of weighted cost of capital of Premier Foods Plc, there were potential problems to find the required rates of risk free rate and expected market return of the organization. Apart from this, the calculation of beta is also assumed of the given organization. The management of the organization also assumed the existing rate of ma rket premium of the given organization. Due to the complex capital structure of the organization Premier Foods Plc, the calculation of weighted average cost method is not that much effective for the respective organization. Another difficulty that the organization Premier Foods Plc faced is regarding allocation of cost of equity and cost of debt effectively. This is the major reason why, the structure of capital is not that much simple. However, the rate of weighted cost of capital is not optimum in comparison with its current competitors in the present business scenario( Correia, 2011) Conclusion and recommendations of the capital structure of the organization The capital structure of the organization Premier Foods Plc has a higher amount of debt in comparison with its respective equity. This is mainly because; the management of the organization depend upon debt source of funds rather than equity source of funds. In addition to this, the total amount of equity and capital reserve of the firm is extremely low; therefore, the firm may require incurring more amount of equity source of finance effectively. The capital structure of the organization is exposed to higher amount of financial risk. The total amount of debt is almost 2-3 times higher than the required equity of the organization. Due to this reason, the organization needs to incorporate an effective structure of equity and debt within their capital structure. In addition to this, the organization incurs sources of funds mainly from debt sources of finance. For this reason, the debt portion of the organization consists of both short-term debts and long-term debts effectively. In addit ion to this, the share premium amount of the organization is also on the higher side and this is the reason why, the financial risk of Premier Foods Plc is higher. Apart from this, total assets to capital ratio are on the higher side. For this, it infers that the organization is not utilizing their total assets in their respective capital structure. In addition to this, the cost of interest is on the lower side, which further infers that the organization is utilizing its debt in cheapest manner. Due to this reason, different forms of recommendations are required to be given to the given organization Premier Foods Plc in order to improve their weighted average cost of capital. Recommendations There are several recommendations that can be given to the respective organization Premier Foods Plc m order to improve their capital structure. This can also be done with the help of minimization of weighted average cost of capital. The organization needs to minimize their total amount of debt or improve their total amount of debt-equity ratio. This can only be done through effective analysis and evaluation of selected sources of finance. The organization needs to incur more amounts of equity sources of finance to make their capital structure more appropriate. In addition to this, the organization may minimize their systematic risk effectively. This will further minimize the required beta for the organization and can have a considerable effect on the cost of equity of the respected organization. In addition to this, the organization can also lower total cost of equity and total cost of debt to improve their capital structure. However, since debt is the cheapest source of finance, th e weighted average cost of capital of the organization is lower. Although, it is observed that the organization can also opt for effective for more short-term sources of finance to meet up with their working capital requirements. Another recommendation that can be given to the organization is that the organization needs to incur debt-equity ratio in the form of 70-30 rule. Due to this reason, it is important for the respective organization to incur more form of equity from selling shares to public. With the help of this, the organization can improve their capital structure in an optimum manner. In addition to this, the organization Premier Foods Plc can also opt for government bonds and treasury bills to incur different sources of finance in an effective manner. These are the different recommendations that can be given to the organization Premier Foods Plc about their capital structure. References Ardalan, A. (2000). Economic financial analysis for engineering project management. Lancaster, Penn.: Technomic Pub. Co. Baker, M. and Wurgler, J. (2013). Do strict capital requirements raise the cost of capital?. Cambridge, Mass.: National Bureau of Economic Research. Bellalah, M. (2010). Derivatives, risk management value. Singapore: World Scientific. BERTOMEU, J. (2013). Discussion of Earnings Manipulation and the Cost of Capital. Journal of Accounting Research, p.n/a-n/a. Connor, G., Goldberg, L. and Korajczyk, R. (2010). Portfolio risk analysis. Princeton: Princeton University Press. Correia, C. (2011). Financial management. Lansdowne: Juta. Cvijanovi, D. (2014). Real Estate Prices and Firm Capital Structure. Review of Financial Studies, 27(9), pp.2690-2735. Duman, E. and Atiya, A. (2011). Use of risk analysis in computer-aided persuasion. Amsterdam: IOS Press. Fabozzi, F. and Markowitz, H. (2011). The theory and practice of investment management. Hoboken, N.J.: John Wiley Sons. Gapenski, L. (1999). Healthcare finance. Chicago, IL: Health Administration Press. HANN, R., OGNEVA, M. and OZBAS, O. (2013). Corporate Diversification and the Cost of Capital. The Journal of Finance, 68(5), pp.1961-1999. Haslem, J. (2010). Mutual funds. Hoboken, N.J.: Wiley. Higgins, R. (2012). Analysis for financial management. New York, NY: McGraw-Hill/Irwin. Jurek, J. and Stafford, E. (2013). The cost of capital for alternative investments. Cambridge, Mass.: National Bureau of Economic Research. Labbi, A. (2005). Handbook of integrated risk management for e-business. Boca Raton, Fla.: J. Ross Pub. Lovemore, F. and Brummer, L. (2003). The ABC of financial management. Pretoria: Van Schaik. Marsh, C. (2012). Financial management for non-financial managers. London: Kogan Page. Nee, A., Song, B. and Ong, S. (2013). Re-engineering manufacturing for sustainability. Singapore: Springer. ner, M. (2014). The Impact of Firm Specific Factors on Capital Structure:. International Journal of Corporate Finance and Accounting, 1(2), pp.1-21. Paramasivan, C. and Subramanian, T. (2009). Financial management. New Delhi: New Age International (P) Ltd., Publishers. Robertson, L. and Laurens, A. (2009). Financial Management. Burlington: Elsevier. Vogel, H. (2011). Entertainment industry economics. New York: Cambridge University Press. Wahba, H. (2013). Capital structure, managerial ownership and firm performance: evidence from Egypt. J Manag Gov, 18(4), pp.1041-1061. Weaver, S. (2012). The essentials of financial analysis. New York: McGraw-Hill. Zhang, C. and Zhang, G. (2014). Managerial Power, Capital Structure and Firm Value. JSS, 02(12), pp.138-142.

Le Corbusier Five Points Of Architecture Essay Example For Students

Le Corbusier Five Points Of Architecture Essay ArchitectureOne career that I have been interested in for a long time is architecture. Architects are involved in the negotiation, design, and the supervision of construction of a clients request. This may be from something as simple as a house add-on, to something as grande as a shopping mall. Architecture has interested me for many years. I have always enjoyed the great detail and thorough drawings that are involved. The past two years I have taken the COPS and the CAPS tests, and both of the results stated that architecture would be a good career choice for me. Throughout my high school and middle school years, I have always done very well in math. It is good that I learn all of the techniques now, because architects use difficult mathematical functions just as much as they use art and design. The use of angles, dimensions, and all fields of geometry are used daily to make sure that the structure they are designing comes out to scale, with all the right angles, and dimensions that the!client requested. An architect is not an easy career to succeed in. Although once an architect does succeed, it is very well worth it. Most architects work an average of 40 to 45 hour weeks (Career Information Center, vol 4, pg 115-117). However, if the job needs to get finished to meet the deadline, they may spend much more than 40 hours working during that time. An architectural firm is where most architects work, but some work in their own firm. The office is like most offices, and can be referred to as the Daily Grime. Education and training to become an architect is not easy. Every architect in the United States is required to have a license. College is very important. Most universities offer architecture as a major. Most schools that offer this major, usually have a separate school for an architectural degree. This degree consists of a 5-year program that leads to a bachelor of architecture degree. Courses in this program consist of classes in engineering, architectural design, buildin!g constru ction, structural theory, professional administration, and graphic representation (C.I.C., vol 4, pg 155-117). After you graduate, and obtain your bachelor degree, you go on to work in an architectural firm, but not as an architect. Instead you would work as a junior drafter, making models, and lettering. Then when you are ready to move on, you would become a senior drafter. This is where you become responsible for details in preliminary drawings. This goes on for about three years. At the end of the term, you become eligible to take the state licensing exam. The exam is a very crucial test for your architectural career, and tests you on the theory and history of architecture, construction, engineering, design, and professional practice (C.I.C., vol 4, pg 115-117). As of now, I am taking an ROP construction class. In this class, we just finished building a permanent wrestling room. We are in fact the first high school construction team in the United States to build a !permanent buil ding. Now we are finishing up another building, except this one is a portable class room. This course has given me great experience in construction, reading plans, following plans, and obeying all of the building codes. My geometry and trigonometry courses will help, and my eye for drawing will be a big factor also. All these things that have been completed in high school will help me on my way to become an architect. Salary is also important, especially if you are trying to raise a family. On average, an architects salary is around $40,000 to $60,000 a year. If you become a senior architect, you can make a salary as high as $80,000 or $90,000. Those few that start their own successful firm, or becomes a partner in a large firm by working themselves up, can make a salary in excess of $120,000. Depending on your skill as an architect, you could make a very comfortable life for yours..elf.Architects have many advancement opportunities, although to take advantage of any, you must be li censed. If you are looking for advancement, your best place to look would be in an architectural firm. Most architects that do take an advancement usually either stay within the firm, or move out of architecture. Opportunities within the firm include specification writers, which deals with preparing technical information for the architects. This type of job is very common within a firm. Just because you have your license and work in a firm, does not mean you have to be an architect. You could also hire new architects and just run your firm. Ifyou are looking for an advancement opportunity outside of architecture, you can look at jobs managing and running construction sites. Or you could get out of construction all together and become an interior design or, or landscape architect, which deals with landscapes, as opposed to the structure itself. The employment outlook for architec!ts greatly depends on the current market, and the economy. In 1994, there were 96,000 architects (C.I.C., vol 4, pg 115-117). As we move on in the future, computers architect becoming a bigger part of our lives. Programs such as CAD design programs allow architects to use computers to calculate technical information. .udfa22aed35d06faf2714e3999d9e7a2a , .udfa22aed35d06faf2714e3999d9e7a2a .postImageUrl , .udfa22aed35d06faf2714e3999d9e7a2a .centered-text-area { min-height: 80px; position: relative; } .udfa22aed35d06faf2714e3999d9e7a2a , .udfa22aed35d06faf2714e3999d9e7a2a:hover , .udfa22aed35d06faf2714e3999d9e7a2a:visited , .udfa22aed35d06faf2714e3999d9e7a2a:active { border:0!important; } .udfa22aed35d06faf2714e3999d9e7a2a .clearfix:after { content: ""; display: table; clear: both; } .udfa22aed35d06faf2714e3999d9e7a2a { 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; } .udfa22aed35d06faf2714e3999d9e7a2a:active , .udfa22aed35d06faf2714e3999d9e7a2a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .udfa22aed35d06faf2714e3999d9e7a2a .centered-text-area { width: 100%; position: relative ; } .udfa22aed35d06faf2714e3999d9e7a2a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .udfa22aed35d06faf2714e3999d9e7a2a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .udfa22aed35d06faf2714e3999d9e7a2a .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; } .udfa22aed35d06faf2714e3999d9e7a2a:hover .ctaButton { background-color: #34495E!important; } .udfa22aed35d06faf2714e3999d9e7a2a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .udfa22aed35d06faf2714e3999d9e7a2a .udfa22aed35d06faf2714e3999d9e7a2a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .udfa22aed35d06faf2714e3999d9e7a2a:after { content: ""; display: block; clear: both; } READ: The Masque Of The Red Death By Edgar Allan Poe EssayMany people say that it isnt what you know, it s who you know. This may be true in the architectural field. If you know an architect or have a friend that owns a firm, you probably have a better chance that most people. Following that statement, our good friend and ex-neighbor works for a big firm in Arizona. This may pay off in my journey to become an architect. Architects such as Frank Lloyd Wright and Louis Henry Sullivan spent many years studying to become the phenomenal architects that they were. Wrights mother for example put paintings of Roman Cathedrals in his nursery, because she knew that he was going to be an a rchitect. Most architects have their very own distinct style, and these are usually the higher paid ones. Sullivan loved using the arch, in almost all of his buildings, while Wright enjoyed using geometrical figures in his structures. At 91 years old, Wright died before his last building would be finished. He was named the greatest architect ever by many d!ifferent people and magazines. This type of architect was never in it for the money. If I follow the plans that I intend to follow, I should receive my license by the time I am about thirty. That depends on many factors, like if I decide to change my major. Hopefully I will start my own business, I succeed. Unfortunately, not all architects succeed. This research paper has taught me a lot of information on architecture that I would have never known about if I didnt do this paper. I am very glad that I wrote this paper. Architecture is a filed of study thatrequires much preparedness, and a lot of long days and short nights. I may d ecide to use this paper for my senior exhibition next year, depending on my work in architecture for the next fifteen months. If something comes out, like a model, or a summer architectural job, then it may be a good senior exhibition. Architecture is a very important field for both the American economy, and for Americas beauty. Without creative architects like Wright and Sullivan, the world would be a very boring place. Hopefully architecture never becomes dull. BibliographyArchitect.NewYork:SimonandSchusterMacmillan,1996. Vol.4ofCareerInformationCenter.14 vols.Architecture on the World Wide Web.GiovanniCaprioglio. Italian Architect.http://www.geocities.com/~Caprioglio/progrecenti.htm Frei,Hans.LouisHenrySullivan. Zrich:Artemis Verlags,1992. Mcdonough,YonaZeldis.FrankLloydWright. NewYork:ChelseaHousePublishers,1992.

Chuck Close (born 1940) Is An American Photorealist Specializing In Cl

Chuck Close (born 1940) is an American photorealist specializing in close-up portraits and self-portraits. Close is one of the very few modern realists or photorealists who focus on the human face. In 1988, in mid-career, Close was paralyzed due to a blood clot in his spinal column. He regained partial use of his arms, and was able to return to painting after developing techniques which allowed him to work from a wheelchair. All of Closes works are based on photographs he takes himself. Close always follows the same guidelines in planning a painting. The source photograph is a tightly cropped head and shoulder shot. The subject is a family member or friend. The finished work is always titled by the subjects first name alone (with the exception of Self-Portrait). This decision was intended to project an aura of anonymity, allowing viewers to approach the work without preconceived ideas about the sitter. Closes working method is extremely labor-intensive. He begins by dividing his source photograph into a grid and creating a corresponding grid on the canvas. He then meticulously transcribes the image onto the canvas square by square, proceeding from the top left to the bottom right. Some of the largest canvases contain thousands of squares; Close completes all of his paintings by hand. Given the painstaking nature of this work, some of the earlier large-scale paintings took up to fourteen months to complete. Close's work falls into two periods, the early and the middle, in which he is now fruitfully engaged. It is easy to divide the two periods on either side of Close's 1988 stroke that left him unable to hold a brush. (He paints with his brush tied to his hand by a metal and Velcro device.) Close started to work with bolder, more expressive and colorful marks before his great physical trauma. The new work is both the same; they're recognizable as works by Close and could be by no one else He still uses the grid and he still paints heads. Although the amount of information the new pictures carry is less than the old, the characters depicted seem warmer, more immediate, and more exuberant. Close's repertory of marks has changed dramatically. In place of the discreet dots and miniature strokes of his early work, not to mention the pictures constructed of fingerprints he made in the early'80s, each of the enlarged squares in the new grids contains colorful, painterly marks that function as mini- abstract paintings of their own. Concentric circles, lozenges, hot dog and doughnut-like shapes, and freeform squiggles are the building blocks of his new faces. His palette has expanded from black and white and color images based on the three primaries to one that tilts toward yellow and flesh tones at one extreme, and deep purples and blues on the other. In brief, Closes exploration of color has been equally thorough and systematic. He began by imitating black-and-white photography, then pioneered a three-color process akin to that used in commercial printmaking. Since 1986, Close has used oil paint as his primary painting medium, and currently favors brushwork that mixes colors in a lively, seemingly playful manner, so that each square in his grid is like a miniature mosaic. He is presently one of the most remarkable and well-known artists of the 20th century.

DISTRIBUTION OF REGIONAL TRAVELLERS IN THE PHILIPPINES Essays

DISTRIBUTION OF REGIONAL TRAVELLERS IN THE PHILIPPINES Essays DISTRIBUTION OF REGIONAL TRAVELLERS IN THE PHILIPPINES January - December 2006 Preliminary Report Region/Province/CityForeignOverseasDomesticTotalTotalGrowth TravellersFilipinosTravellers20062005Rate NCR (National Capital Region)262,36428,39568,694359,453 - - CAR (Cordillera Administrative Region)76,81213,191902,917992,920866,24214.62% Abra 1,519 - 1,611 3,130 4,054 -22.79% Apayao 93 1 3,087 3,181 1,691 88.11% Baguio City30,9198,679670,073709,671 637,298 11.36% Benguet4,71177101,594106,382 84,192 26.36% Ifugao 29,860 3,747 59,432 93,039 90,874 2.38% Kalinga6,037 687 21,83328,557 24,433 16.88% Mountain Province3,673 - 45,28748,960 23,700 106.58% Region I 52,7861,793281,582336,161287,64916.86% Ilocos Norte36,481 - 140,614177,095 166,806 6.17% Ilocos Sur2,839 155.00 53,41856,412 40,480 39.36% La Union6,32644742,47749,250 36,971 33.21% Pangasinan7,140119145,07353,404 43,392 23.07% Region II*/a24,453 - 610,715635,168 624,021 1.79% Batanes 942 - 4,6485,590 5,464 2.31% Cagayan 6,453 - 243,232249,685 248,026 0.67% Isabela3,695 - 78,43282,127 81,042 1.34% Quirino - - Nueva Vizcaya4,404 - 88,36792,771 91,061 1.88% Santiago City3,773 - 78,24582,018 81,717 0.37% Tuguegarao City5,186 - 117,791122,977 116,711 5.37% Region III155,3941,208251,634408,236396,2143.03% Aurora - - - - - - Bataan3,469 205 21,79525,469 24,669 3.24% Bulacan2,337 105 40,63343,075 44,958 -4.19% Nueva Ecija1,928 - 12,65014,578 15,655 -6.88% Pampanga91,74240873,075165,225 151,817 8.83% Tarlac1,914 158 8,22210,294 6,019 71.03% Zambales54,00433295,259149,595 153,096 -2.29% Region IV #434,5307,0215,852,8606,294,4116,645,943-5.29% Batangas54,4914,701265,102324,294 159,539 103.27% Cavite15,789041,73757,526 269,138 -78.63% Laguna241,2352,2951,779,6172,023,147 1,800,455 12.37% Marinduque - - - - 58,289 - Occidental Mindoro - - - - 2,365 - Oriental Mindoro74,195 - 3,625,3383,699,533 3,679,806 0.54% Palawan 48,820 25 141,066 189,911 202,228 -6.09% Quezon - - - - 165,851 - Rizal - - - - 284,492 - Romblon - - - - 23,780 - SUB-TOTAL1,006,33951,6087,968,4029,026,3498,820,0692.34% DISTRIBUTION OF REGIONAL TRAVELLERS IN THE PHILIPPINES January - December 2006 Region/Province/CityForeignOverseasDomesticTotalTotalGrowth TravellersFilipinosTravellers20062005Rate Region V31,15318,151587,823637,127 501,378 27.08% Albay3,08297035,88739,939 69,088 -42.19% Catanduanes2,441 740 25,84529,026 28,305 2.55% Daet/Camarines Norte3,13847969,92273,539 58,667 25.35% Legazpi City3,80291188,78893,501 104,422 -10.46% Naga City/Camarines Sur12,69313,137232,778258,608 130,927 97.52% Sorsogon 3,8811,08860,41565,384 47,457 37.78% Masbate 2,11682674,18877,130 62,512 23.38% Region VI **266,89184,4541,259,3321,610,6771,599,6700.69% Aklan185,18631,656357,656574,498519,86310.51% Antique1,5071,28640,26243,05524,32477.01% Capiz Province3,3174,57529,37737,26932,23415.62% Guimaras8,24851164,686172,985181,941-4.92% Iloilo Province40,20931,422293,880365,511380,289-3.89% Negros Occidental28,42415,464373,471417,359461,019-9.47% Region VII542,1597,3831,081,9031,631,4451,460,77511.68% Bohol46,4383,815169,058219,311187,99116.66% Cebu472,2422,460772,7671,247,4691,118,07711.57% Negros Oriental19,2321,044133,250153,526143,2617.17% Siquijor4,247646,82811,13911,446-2.68% Region VIII13,329597189,643203,569 164,542 23.72% Biliran902,3132,322 3,326 -30.19% Calbayog City9052101,1392,254 2,257 -0.13% East Samar135374,0864,258 1,377 209.22% Leyte3305,3155,348 3,620 47.73% Ormoc City5,88117534,85340,909 30,067 36.06% Southern Leyte19804,9645,162 5,506 -6.25% Tacloban City6,168175136,973143,316 118,389 21.06% Region IX13,64713,415480,297507,359 431,168 17.67% Dipolog City/Zamboanga del Norte1,35171934,57636,646 33,618 9.01% Zamboanga City & Basilan Province10,68411,782274,652297,118 233,448 27.27% Zamboanga del Norte & Dapitan City94362546,20147,769 35,946 32.89% Zamboanga del Sur & Pagadian City4677495,92896,469 96,772 -0.31% Zamboanga Sibugay 202 215 28,94029,357 31,384 -6.46% Sub-Total867,179124,0003,598,9984,590,1774,157,53310.41% Page 2 of 3 DISTRIBUTION OF REGIONAL TRAVELLERS IN THE PHILIPPINES January - December 2006 Region/Province/CityForeignOverseasDomesticTotalTotalGrowth TravellersFilipinosTravellers20062005Rate Region X46,2848,947837,851893,082707,80726.18% Bukidnon6,3802,43528,81237,627 40,830 -7.84% Cagayan de Oro23,6263,503235,154262,283 285,310 -8.07% Camiguin11,6171,839206,606220,062 240,553 -8.52% Misamis Occidental - Ozamis2,344200286,140288,684 47,749 504.59% Lanao del Norte / Iligan City2,31797081,13984,426 93,365 -9.57% Region XI52,7568,875699,552761,183 715,926 6.32% Compostela Valley428 - 38,32938,757 20,182 92.04% Davao City46,7288,087514,620569,435 573,326 -0.68% Davao del Sur870 17 38,85539,742 41,998 -5.37% Davao Oriental270 38 31,85632,164 22,456 43.23% Island Garden City of Samal4,061 733 37,80342,597 30,601 39.20% Davao del Norte/Tagum City399 - 38,08938,488 27,363 40.66% Region XII 4,6064,443618,077627,126592,3025.88% Cotabato44666662,44263,554 60,765 4.59% Cotabato City89860793,94695,451 90,681 5.26% General Santos City998574104,333105,905 109,359 -3.16% Kidapawan City48144265,44966,372 61,978 7.09% Koronadal City41040871,74372,561 69,812 3.94% Sarangani26732747,60748,201 44,039 9.45% South Cotabato60857573,37974,562 65,147 14.45% Sultan Kudarat23246148,04048,733 44,741 8.92% Tacurong City26638351,13851,787 45,780 13.12% Region XIII16,2004,792341,844362,836365,032-0.60% Agusan del Norte956949,99111,041 6,367 73.41% Agusan del Sur/San Francisco 212 2,610 32,54535,367 22,270 58.81% Bislig City 261 - 7,2597,520 13,779 -45.42% Butuan City7,186994197,832206,012 214,874 -4.12% Surigao City4,71254253,08758,341 68,959 -15.40% Surigao del Norte/General Luna/Dapa2,513 435 10,02312,971 6,912 87.66% Surigao del Sur36011731,10731,584 31,871 -0.90% SUB-TOTAL119,84627,0572,497,3242,644,2272,381,06711.05% GRAND TOTAL1,993,364202,66514,064,72416,260,75315,358,6695.87% Source of Data: Department of Tourism Regional Officespage 3 of 3 Prepared by: Tourism Research and Statistics Division, Office of Tourism Development Planning, DEPARTMENT OF TOURISM *Data for Overseas Filipinos are lumped under Foreign Travellers **partial report a= 227,161 travelers comprised excursionists who visited pilgrimage sites and museums in 2006 against its 2005 volume of 218,734 # = 1,886,683 travelers comprised excursionists in 2006 against its 2005 volume of 1,800,455 As of May 9, 2007

Explaining Basic Accounting Concepts and Business Structures Essay

Explaining Basic Accounting Concepts and Business Structures - Essay Example The Financial Accounting Standards Board (FASB) is responsible for designing a standard, known as â€Å"The Hierarchy of GAAP† which explicitly details the meaning of GAAP. In this regard, the sources of GAAP are as follows: FASB Standards, Interpretations, and Staff Positions; APB Opinions; and AICPA Accounting Research Bulletins. According to Valade (2010, pars. 10 – 12), the general guidelines explaining the rationale and importance of the hierarchy are summed as: â€Å"Level 1 pronouncements are the top level of authority, and take precedence over lower levels of announcements. If an accounting issue is addressed in multiple levels, guidance in the highest level must be followed. Pronouncements within any level carry equal weight†. In this regard, level 1 or category A in Kieso, Weygandt, & Warfield, 2007, 12) is the most authoritative set of professional bodies but â€Å"if an accounting treatment of an event is not specified by Category A pronouncement, then Categories B through D should be investigated† according to the hierarchical order. The most effective accounting information depends on the usefulness of the information for decision making purposes. According to Kieso, Weygandt, & Warfield (2007, 31), the FASB itemized qualitative characteristics according to hierarchy: the primary qualities being relevance and reliability; and the secondary qualities are comparability and consistency. Under relevance, the critical ingredients that must be ingrained are predictive value, feedback value and timeliness. Under reliability of accounting information, the data must be verifiable, must have representational faithfulness and be neutral. The quality of comparability is relevant in according users of accounting information with accurate and comparable basis for identification of similarities and differences in economic events among business enterprises (Kieso, Weygandt, & Warfield (2007, 33).