Assignment Example | Topics and Well Written Essays - 500 words - 164

Assignment Example The value is to be recorded as $215,000 on the debit side, whereas $90,000 is to be credited. According to Jivraj, the customized computer should have been recorded as a miscellaneous expense, but the product, whether with resale value or not is an asset and thus a crediting of the assets account (computers) should have been emphasized by Juma. Additionally, depreciation was to be recorded by division of the total value by six years, as a straight line method was used to evaluate the value of the transaction. The value of the building should not be recorded both in terms of lower costs and fair value, but rather should be recorded as appreciation or depreciation in the capital gains account. Juma and Jivraj have widely varying ways to record these transactions. The transaction does not involve the exchange of cash and thus should not be recorded as three separate expenses which will be credited thrice. However, the total value is to be recorded in both accounts as $60,000. It can only be recorded in the accounts receivable accounts. Additionally, the amount should not be recorded as an amount received as Jivraj proposes, but rather a different approach should be recorded, such as the inclusion of the expense and recording it in the accounts payable as well. The written sales order should not be recorded according to Juma because there has been no exchange of cash. However, this transaction can be recorded as inventory for the computers. However, another approach that can be used is recording these transactions in the accounts receivables bracket. The main reason this is the case is due to the fact that the amount of cash has not exchanged hands and Jivraj records the amount as if it has already

History, Settlement Essay Example for Free

History, Settlement Essay As a city, Anchorage did not develop until relatively recently in American history. In fact, it was not incorporated until 1923. People had been living in Anchorage for many years before this, however. Like most of America, the area around Anchorage, Alaska was first populated as a trading post, due to the coastal waterways surrounding Anchorage. It was first populated as Captain Cook in 1778 was looking for the elusive Northwest Passage. The land upon which Anchorage stands was discovered on Captain Cook’s third attempt to find the Northwest Passage, and one of the arms of the inlet he mistook as a river, which he named River Turnagain. Later, George Vancouver renamed the inlet Turnagain Arm (Anchorage Chamber of Commerce, 2005). The Russians also heavily explored the area and setup trading posts throughout the area. The second factor for the location of Anchorage is the discovery of gold. In 1888, gold was discovered in the region, causing the Alaskan Gold Rush and bringing thousands of Americans to the area to find their fame and fortune. One of the most famous gold rush settlements was James Girdwood’s stake 40 miles south of Anchorage at the Crow Creek Mine. In 1912, Alaska became an official territory of the United States. The third reason for the present day location of Anchorage was the construction of the Alaskan Railroad. Anchorage was founded when the United States Congress commissioned the first railroad funded by the government and constructed across the Alaskan lands. In 1915 the route was established, and 2000 Americans flooded to the Ship Creek Valley to begin work on the railroad. On July 9, 1915 president Woodrow Wilson initiated the â€Å"Great Anchorage Lot Sale† where the first 600 plots of land in Anchorage were sold. Businesses spread along 4th avenue, and a school was built, thus creating the first metropolitan area of Anchorage (Anchorage Chamber of Commerce, 2005). In 1923, the Alaskan railway was finished, from Seward to Fairbanks, passing through Anchorage. The fourth reason Anchorage stands where it does today is because of the event of WWII and the threat of the Japanese and Russians. Anchorage and Alaska are strategically located close to Russia and Japan. In 1947 the government begins development of the Fort Richardson Army Post and the Elmendorf Air Force Base. During WWII, Alaska experienced a sharp growth in infrastructure and population during those years. Finally, the discovery of oil in Alaska in 1968 caused the most recent boom in Anchorage’s growth. In 1974 construction began on the trans-Alaska pipeline system, resulting in a modern day boom as the construction and engineering companies setup headquarters in Anchorage. Regional Context Anchorage is located in Southeast Alaska (see map below). It is bordered by the Chugach Mountains and glaciers to the east, the west and northwest by branches of Cook’s Inlet (the farthest north the Pacific Ocean reaches), Mount McKinley to the North, and the Kenai Peninsula to the south. There are over 40 active volcanoes to the Southwest of Anchorage, and the entire area is mountainous. In fact, in 1990, Mount Redoubt erupted, covering Anchorage in a 2 inch layer of volcanic ash (Anchorage Chamber of Commerce, 2005). Overall, the area of Anchorage is larger than Rhode Island.

Gay African American on TV Essay -- Social Issues, Gender Roles

Historically, the representation of gay, African-American men on television has fallen short of the mark . We have seen â€Å"sissies, faggots and finger-snapping queens† sashaying across the screen, feminizing and marginalizing African-American men by these racially insensitive and homophobic caricatures. In this paper I examine the characters: Keith Charles of HBO’s Six Feet Under, Omar Little of HBO’s The Wire, Lafayette Reynolds of HBO’s True Blood, and Julien Lowe of FX’s The Shield and how their characters manifest their masculinity. The three characters that appear on HBO shows are portrayed as strong, masculine, openly gay men. Only Lowe, the sole African-American gay man who has appeared on a basic cable hour-long television drama is a closeted gay character. Since the â€Å"out† characters appear on HBO and the closeted character appears on basic cable, is it possible that an audience who can afford to pay for HBO is tolerant of t he representation of masculine gay men while an audience watching on basic cable is not tolerant of that representation? Or is HBO’s marketing campaign, â€Å"It’s not TV, it’s HBO† an experimentation with â€Å"genre, coupled with their strategy of distancing themselves from broadcast television culminating in a distinguishable brand name and a noticeable schism between pay cable and broadcast television† (Jaramillo 60). Or rather, is the HBO audience one that is able to pay for a subscription to HBO, just gazing at these characters? Are these characters just a twist on the â€Å"big black buck† stereotype for a post-modern audience – one comfortable with explorations of masculine, racialized, gay desire? HBO’s marketing certainly attempts to position itself as a step above broadcast TV, airing programming that is de... ...hough he is tall and strong, Julien’s masculinity is policed aggressively and violently by his peers. When the rumor spreads that Julien is gay, his fellow officers, beat and intimidate him. Despite his stature, Julien quietly submits to their threats and intimidation. Quite literally, Julien’s masculinity is â€Å"policed† by his fellow police officers. Much like Patricia Hill Collins’ assertion about controlling images and that representations of black women as mammies and matriarchs work as â€Å"powerful ideological justifications† for â€Å"intersecting oppressions of race, class, gender and sexuality† (p. 69) the same can be applied to the controlling images of black male masculinity, â€Å"the â€Å"faggot and the queen†. Controlling images function to justify various oppressions by distorting reality through reducing the stereotyped subjected black body to a controllable object.

Research on the Impact of Economic Growth: Case Study of Malaysia

PUBLIC EXPENDITURE POLICIES SHAPE THE ECONOMIC GROWTH IN MALAYSIA Public Expenditure/Public Spending can be defined as any expenses made by government particularly to improve certain areas and discipline. For instance, improving public goods and services, welfare and well-being of the people, government defense forces and civil servants, maintaining our economic stability, reducing inequality of income and reallocation of resources. Bose,Haque,Osborn (2003) where I do believe in their arguments that public expenditure made by the government will surely shape the economic growth of the country.It can be seen in the policies made by Tun Razak which initiated in 1970 known as NEP or New Economic Policy that have bring the country to be one of developing country that is progressive in their economic activities. Problem statement This research will identified whether the public expenditure introduced by the government really put into action and produce outcome from it to boost our economi c growth. It is important to see not only in the economic side directly but also to see at different variables that could contribute to the economic as a whole. ObjectivesTo see the impact from public expenditure policies towards Malaysia economic growth To identify public expenditure variables particularly education that helps in economic growth. Research Methodology This research focusing more on the secondary data which involve past research from other researchers, documents, reports made by government sectors such as Economic Transformation Program (ETP) Annual Report 2011 under Performance and Management and Delivery Unit (PEMANDU), Department of statistic. Government Intervention Government Intervention Conceptual Framework Intervening VariablesPublic Expenditure Policies Public Expenditure Policies Economic Growth Economic Growth Sectorial Level: Education Sectorial Level: Education Dependent Variables Independent Variables Figure 1 Independent Variables in this research cons ist of two variables; Public Expenditure Policies whereby the research focusing on the Economic Transformation Program (ETP) under the New Economic Model to determine whether there is a significant effect towards the Economic Growth. While in sectorial level, the research focuses on education sector to identify the contribution towards Malaysia Economic growth.Government intervening in this research explains the independent variable which is Public Expenditure Policies will succeed when the government intervened in the process in order to improve our economic growth. Findings. Impact from Public Expenditure Policies towards Malaysia Economic Growth It is quite difficult to see theoretical framework on how private sector can contribute to economic growth (Diamond,1989) where this research found out that Malaysia have boost their economic growth by tackling the private sector where market failure occurred.ETP is one of the policies made by the government where government intervened in order to improve the private sector as whole where 92% outcome will produce by the private sector according to ETP Annual Report 2011. The government initiatives come into a successful result where it achieve most of the National Key Result Areas which the indicator to ensure the economic condition to be in the right track. According to Department of Statistic, Private Investments amounted to rm94 billion was the highest in five years period (between 2007 and 2011) hich surpassing the target of rm83bil. Our Gross National Income (GNI) exceed the target value of rm797 billion where it achieve rm830 billion or 104% achievement. â€Å"Most of the conclusions drawn recently regarding the growth effects of public spending are based either on the experiences of a set of developed countries or on the basis of large samples consisting of a mixture of developed and developing countries. † Bose,Haque,Osborn (2003).The statement were proved based on the ETP initiated by Government basi cally the foundation of the National Key Results Areas (NKEA) made from various research on identifying the areas that can be developed in Malaysia by looking at developed countries. In order to make sure everything succeed by boost up our economic growth, Government need to do spending whereby rm1. 4 trillion in investment to generate a GNI of rm1. 7 trillion. Public Expenditure Variables particularly Education that helps in Economic Growth.Education sector can be related to our economic growth by seeing on the setup of education center in Malaysia. In order to boost our economic growth into its target, it is important to determine that Malaysia need to have knowledge worker that have skilled workforce for a big result fast outcome. It will help in terms of productivity and at the same time efficient production can be materialized. Under the Education NKEA, Malaysia aims to be a regional hub in the global education network with the success of the creation of [email  protected] wh ere eight world-class university and colleges with investment up to rm581. million. Apart from that, there are four discipline cluster have been developed in 2011 according to ETP Annual Report 2011 where Government focus in the areas of Hospitality and Tourism, Islamic Finance and Business, Health Sciences and Advanced Engineering, and Science and Innovation. It is important since the areas had been identified as crucial areas that need local skilled workforce or knowledge worker that will help us to reduce hiring experts from other countries. ConclusionFrom the research, both objectives have positively correlation towards shaping the economic growth in Malaysia. This only can be possible by looking at how the government spend and know which one to prioritize so that it can be use efficiently. Malaysia moving forward to be a high income nation by 2020, the research found that by looking at the policies made by the government such as Government Transformation Program ensure that Mal aysia is moving forward and already at the right track. Works Cited (PEMANDU), P. a. (2011).Economic Transformation Programme Annual Reprot 2011. Kuala Lumpur: Minister in Prime Minister Department. ASCHAUER, D. A. (1989). IS PUBLIC EXPENDITURE PRODUCTIVE? *. Journal of Monetary Economics 23. Ibrahim, M. H. (2000). PUBLIC AND PRIVATE CAPITAL FORMATION . ECONOMIC GROWTH IN MALAYSIA, 1961-1995. Niloy Bose, M. E. (2003). A Disaggregated Analysis for Developing Countries. Public Expenditure and Economic Growth, 2-6. Shnatayanan Devarajan, V. S. -F. (1996). The Composition of Public Expenditure and Economic Growth. Journal of Monetary Economics 37 .

Girl with green eyes Essay

It hardly needs a commentary that a movie â€Å"Girl with green eyes† is not just a standard drama which tells a story of unhappy love. It would be no exaggeration to stress that it is a great masterpiece of cinematography.   â€Å"Girl with green eyes† was released in 1964 and it was an innovation introduced by the debutant director Desmond Davis. He not only narrated a story, common to the 60s, about a rural girl who has a burning ambition to conquer the city, but made a deep plunge into the characters of his main heroes.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     The film is based on Edna O’Brien’s novella â€Å"The Lonely Girl† and is a tender, touching and humorous little drama of a lonely Irish girl. It is about Kate Brady (starring Rita Tushingham), a naà ¯ve, insecure young girl who lives on the family farm in Dublin. The girl wants to escape from this country convent and run away into a big city and change her life. She rooms with another girl Baba Brenan (Lynn Redgrave) who is a lot different than Kate. Heroine appears to be a quite and reserved young lady.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The character of Kate in this movie is very complex. In the beginning of it she is a gawky rural girl from the catholic family with high morals. However, she has a strong urge to enter the modern world. The 60’s epoch is shown in the movie and Kate and her friend   are trying to become a part of it, they go out to the rock n roll clubs and date with boys. Even though Kate used to be very shy back at home now she grows up into another person. The friends meet a middle aged writer Eugene Gaillard (Peter Finch). Kate and Eugene start going out. For Kate it seems like her dream is going to come true. They start to live together and at first Kate cherishes every moment they have together. She believes in miracles and hopes that it is hers. She makes the first step in their relationship with Eugene. She invites him for tea. That’s where everything started from. The scenes where Kate attempts to attract Eugene’s attention are among the best in this movie. It looks very cute when the immature girl, assisted by her friend, tries to get acquainted with an older man. And then their first affected endeavor of love-making, their fulfillment of a simply necessary love and then the tensions of possessiveness and boredom that this fulfillment brings.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As director, Desmond Davis is a very talented professional. He was especially good at making the scenes, where Kate is growing up. He shows how her facial expression, speech and mood change. When she arrived in the city her clothes were provincial. With every episode we witness some outside transformations as well as the inside transformations. Director brilliantly shows the alteration of her character. Simple provincial naive girl grows into a young woman with complicated feelings. When she meets Eugene, we definitely know she’s childish (in positive sense of this word). Her looks express her fidelity, love and tenderness to her, so to say, master. However, later the changes on Kate’s face are noticeable in every episode, when she talks with Eugene. Her lovely smile appears less and less. Operator zooms in her look in every single tickler.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Kate’s family finds out by an anonymous letter that she has an affair with a married man. Her father comes to Kate’s work and tries to persuade Kate to return home, she shows real firmness of her intensions and refuses to leave Eugene. That is the part, where she acts not like a childish girl, but as a serious woman. In this scene, she is confident and certain of her deeds, even though she was going against her father’s will and resisting the catholic duties. We can notice how Kate fights inside of her soul with all these factors and tries to find the right answer.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   After the â€Å"honey moon† period some friction appears in Kate and Eugene’s relationship. The film was shot in the way, for the audience to deep in Kate’s thoughts along with her and it seems like they are real. Everything around freezes, dies down, when she recalls her home. Director shows peace around in moments like this. But there is reality and it all finally comes to the end when Eugene’s wife reappears and the couple is forced to confront the reality of what is left of their relationship. She leaves him and heads for London.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This movie became such a success mainly because of an artful performance of Rita Tushingham, the leading actress. She was so fluent with her facial expressions and her every move and gesture made sense. It seems that she became this volatile girl, full of controversy, where aggression meets with generosity and selfishness with honesty and hope. This film is full of emotions and impressions. That’s what makes it so bright and colorful, even though it is a black-and-white picture. Sources: Crowthersley, 1964, http://movies2.nytimes.com/mem/movies/review Desmond Davis, dir., Girl with green eyes, Lopert Pictures, 1964   

buy custom First and Second Amendment essay

buy custom First and Second Amendment essay Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances. (Chips Quinn Scholars, 2011) The above quotation was a part of the first Amendment to the Constitution of the United States of America. The First Amendment came into being because the citizens of the United States of America were uncertain and wanted a guarantee of the basic rights and freedoms. The First Amendment gave the protection of freedom of speech, media, religious rights, and political progress. (Chips Quinn Scholars, 2011) The First Amendment was a medium through which the religious minorities were protected. They could not be prosecuted or oppressed as now it was the governments responsibility to protect them. Also the press was given the possibility of change and was now able to raise the protests or support movements. It also obtained the freedom for political activism. (Chips Quinn Scholars, 2011) The First Amendment guaranteed the rights that the government of the United States of America had forgotten to include in the Constitution. Though there are questions raised on whether this Amendment was significant, nonetheless, it later went on to bring about the Bill of Rights. The Second Amendment comes on as a complete change. The Second Amendment was a medium of much discussion between the people and the government officials. There was a concern in the society relating to the violence and the increasing crime rate. Those which supported gun control began severe opposition against it because according to them this Amendment only led to more trouble for the country. Gun control is one issue which has plagued the history of the United States to much extreme and this Amendment was just the start of what was later to come. On one side there were people who detested the idea of guns used by individuals as this led to the increase in the crime in the society? On the other hand, there were those who believed that owning a gun was an automatic right of the people as it was a tool for self-defence. The Second Amendment reads: A well-regulated Militia, being necessary to the security of a Free State, the right of the people to keep and bear Arms, shall not be infringed. The increasing problems in the country were a reason why the government agreed to pass out this amendment allowing the usage of guns and carrying around them by the individuals for self-protection. However, much of the debate around the Second Amendment is based upon the phrasing of this Amendment. It is this reason why it is considered as a very controversial Amendment. However, there has been much debate relating to the part about firearms in the Second Amendment. Even without considering it there is still much that does not get along well with the masses. In linking the First and Second Amendments, scholars have also connected the dissent-promoting values of each, suggesting that they apparently more than the other amendments are focused on empowering individuals to resist goverrnment oppression. For example, it has been argued that because the Second Amendment, like the First one, is designed to protect dissent regarding gun registration requirements, the assault-weapons ban are unconstitutional. This dissent focused, functionalist account is distinguishable from the leading alternative explanations: self-defence for the Second Amendment, self-actualization for the First. (Blocher, 2009) Gun control has been an important issue in the history of the United States. There have always been arguments for and against it. It was the Second Amendment which gave the first formal decision on this issue. Also the press has the right to publicly right what they believe to be through via sources they need not declare. The Amendments also highlight that there is freedom of religion and therefore, there is no such thing as state religion. Therefore, the First and the Second Amendments were interrelated. They were in agreement with the others in the way that the First Amendment ensured that the people were free and could exercise their rights of freedom of speech and the Second Amendment made sure that they had the means to use it as well. The Second Amendment actually promotes the idea of the First Amendment and reinforces the message put forward by it. This message is that everyone has the right to speak up. If the government tries to oppress the people, then the Second Amendment provides them with the tools to defend themselves. All of this with respect to the gun control movement is extremely significant. To conclude, despite the opposition, these two Amendments went on in History as the first two changes made to the constitution showing that there was really need for them. Buy custom First and Second Amendment essay

Free Willy! Why We Should Free Captured Whales Essays - Free Essays

Free Willy! Why We Should Free Captured Whales Essays - Free Essays Free Willy! Why We Should Free Captured Whales Many people have heard about Keiko, the killer whale, who starred in the movie Free Willy. After seeing the movie, audiences discovered that the friendly whale in the movie was in a tank too small and in bad health because of that and other complications that come with being taken from its natural habitat to a place where it can't meet it's own needs. Soon a foundation was set u[ and money started pouring in from children and their schools to come up with a plan to one day free Keiko. The tank/habitat cost $7.3 million to build and $9 million for staff, veterinarian, care, food, utilities and other costs for the first two years alone (Oregon Coast Aquarium). With all the problems in the world with humans and animals, it is hard to see this much money going to help just one whale. There are different types of animal stories that people hear about. There are the wonderful stories about adorable animals that do something amazing or need our help. There are also stories about animals that are used in good and bad experiments. When you hear about the treatment of some animals for research, you feel like forgetting about research. One such story was in 1988, three gray whales got stuck in freezing waters in Alaska, the whales were at risk of drowning because the holes in the ice that they were using to breathe were slowly freezing over. a large rescue was put together that ended up involving the National Guard and the U.S. and Soviet governments to get the whales free (Luke 87). Another story is of a mother cat that risked burning to death to save her kittens from a burning building. She and her kittens needed a home, which they got after the news coverage of the amazing act of the mother. The first story is amazing because two separate governments (which haven't been able to get along for the most part of the last 50 years and have only recently started to become friendly) came together to help three animals that needed some outside help. The question is: were the two governments and other groups that helped, really trying to help the whales or get attention for themselves, and say Hey, we are helpful to everyone including animals that can't even ask for help. The news is just as bad as the two governments and groups. the reporters give the animals names, which makes viewers feel like they know the animals involved, so they keep watching to find out what happens. TV is the land of ratings and the only way to get ratings is to grab the audiences' attention, with stories that make audiences have strong emotions about something (Luke 87). The cat and her kittens all got happy homes and the whales were able to go on their way, so in these two cases everything was successf ul. Then there are the more extreme cases of when activists illegally raid research facilities to free animals that are being experimented on. Some of these stories are justified, when the experiments being done and the condition of the animals are discovered. In some cases newborn animals such as monkeys are taken away from their mothers as soon as they are born, and are started on experiments. Some experiments range from implanting devices, electrical cords for stimulation, or a variety of things. These are some of the more extreme cases of experimentation and sometimes groups, such as PETA, step in and take things into their own hands, Illegally (Newkirk). Most people don't think about what it really means to try and release an animal back into the wild and what all needs to be done for the act to take place. People and activists that are saying that the animals should be released aren't thinking about the fact that many of the animals have been in captivity for many years or born in captivity. These animals have been hand fed and not had to worry about predators. They have forgotten how to hunt and protect themselves which, in the wild, are the two main survival needs. The animals have