Thursday, August 27, 2020

Asclepius, God of Healing in Greek Roman Mythology

Asclepius, God of Healing in Greek Roman Mythology While the recuperating god Asclepius is certainly not a significant player in Greek folklore, he is an essential one. Considered one of the Argonauts, Asclepius came into contact with a large number of the significant Greek legends. Asclepius was likewise a causal figure in a show happened between Apollo, Death, Zeus, the Cyclops, and Hercules. This story comes to us through Euripides disaster, Alcestis. The Parents of Asclepius Apollo (the sibling of the virginal goddess Artemis) was not any more modest than any of the other (male) divine beings. His darlings and would-be sweethearts included Marpessa, Coronis, Daphne (one who escaped by having herself changed into a tree), Arsinoe, Cassandra (who paid for her hatred with the endowment of prescience nobody accepted), Cyrene, Melia, Eudne, Thero, Psamathe, Philonis, Chrysothemis, Hyacinthos, and Cyparissos. Because of their association with Apollo, the majority of the ladies created children. One of these children was Asclepius. The mother is discussed. She may have been Coronis or Arsinoe, however whoever the mother was, she didnt live long enough to bring forth her mending god child. The Creation of Asclepius Apollo was a desirous god who was forcefully disappointed when a crow uncovered that his darling was to wed a human, so he rebuffed the errand person by changing the shade of the once in the past white feathered creature to the now progressively recognizable dark. Apollo likewise rebuffed his sweetheart by consuming her, albeit some state it was Artemis who really discarded the shifty Coronis (or Arsinoe). Before Coronis was totally burned, Apollo safeguarded the unborn newborn child from the blazes. A comparable occasion happened when Zeus protected the unborn Dionysus from Semele and closed up the baby in his thigh. Asclepius may have been conceived in Epidauros (Epidaurus) of acoustically flawless theater distinction [Stephen Bertman: The Genesis of Science]. Asclepius Upbringing - The Centaur Connection Poor people, infant Asclepius required somebody to bring him up, so Apollo thought of the savvy centaur Chiron (Cheiron) who appears to have been around always or if nothing else since the hour of Apollos father, Zeus. Chiron wandered the wide open of Crete while the lord of the divine beings was growing up, escaping his own dad. Chiron prepared a few of the incomparable Greek legends (Achilles, Actaeon, Aristaeus, Jason, Medus, Patroclus, and Peleus) and readily embraced the instruction of Asclepius. Apollo was additionally a lord of recuperating, however it wasnt he, yet Chiron who showed the divine beings child Asclepius the mending expressions. Athena additionally made a difference. She gave Asclepius the valuable blood of the Gorgon Medusa. The Story of Alcestis The blood of the Gorgon, which Athena gave Asclepius, originated from two totally different veins. The blood from the correct side could mend humanity even from death, while the blood from the left vein could execute, as Chiron would eventually encounter direct. Asclepius developed into a competent healer, however after he breathed life into humans back Capaneus and Lycurgus (murdered during the war of the Seven Against Thebes), and Hippolytus, child of Theseus a stressed Zeus slew Asclepius with a thunderclap. Apollo was incensed, however getting distraught at the lord of the divine beings was vain, so he took out his outrage on the makers of the thunderclaps, the Cyclops. Zeus, infuriated in his turn, was set up to throw Apollo to Tartarus, however another god interceded conceivably Apollos mother, Leto. Zeus drove his children sentence to a years term as herder to a human, King Admetus. During his term in mortal bondage, Apollo became attached to Admetus, a man bound to kick the bucket youthful. Since there was not, at this point an Asclepius with his Medusa-mixture to revive the lord, Admetus would be gone everlastingly when he kicked the bucket. Act of kindness some help, Apollo arranged a route for Admetus to keep away from Death. On the off chance that somebody would kick the bucket for Admetus, Death would release him. The main individual ready to make such a penance was Admetus adored spouse, Alcestis. On the day Alcestis was fill in for Admetus and given to Death, Hercules showed up at the castle. He pondered about the presentation of grieving. Admetus attempted to persuade him nothing wasn't right, yet the hirelings, who missed their special lady, uncovered reality. Hercules set off for the Underworld to organize Alcestis come back to life.​ The Offspring of Asclepius Asclepius hadnt been slaughtered following leaving the centaurs school. He had the opportunity to participate in different chivalrous undertakings, including fathering a lot of kids. His offspring would and carried on the mending expressions. Children Machaon and Podalirius drove 30 Greek boats to Troy from the city of Eurytos. It is indistinct which of the two siblings recuperated Philoctetes during the Trojan War. Asclepius girl is Hygeia (associated with our promise cleanliness), goddess of health.​​ Other offspring of Asclepius are Janiscus, Alexenor, Aratus, Hygieia, Aegle, Iaso, and Panaceia. The Name of Asclepius You may discover the name of Asclepius spelled Asculapius or Aesculapius (in Latin) and Asklepios (likewise, in Greek). Altars of Asclepius The most popular of the about 200 Greek places of worship and sanctuaries of Asclepius were at Epidaurus, Cos, and Pergamum. These were spots of mending with sanatoria, dream treatment, snakes, systems of diet and exercise, and showers. The name of such a place of worship to Asclepius is asclepieion/asklepieion (pl. asclepieia). Hippocrates is thought to have learned at Cos and Galen at Pergamum. Sources Homer: Iliad 4.193-94 and 218-19Homeric Hymn to AsclepiusSearch Perseus for Apollodorus 3.10Pausanias 1.23.4, 2.10.2, 2.29.1, 4.3.1.

Saturday, August 22, 2020

Analyzes of Richard Aldrich, Untitled and Tomma Abts, Fewe Essay

Investigates of Richard Aldrich, Untitled and Tomma Abts, Fewe - Essay Example The exposition Breaks down of Richard Aldrich, Untitled and Tomma Abts, Fewe finds that two artworks. As far as explicit use of shades of painting by Pichard Aldrich to pass on formal importance there are various contrasting parts. The base piece of the work is shrouded in red with two yellow entryways. The entryways appear to work as an entranceway into a house. All things considered, there is the acknowledgment that the theoretical idea of the work is with the end goal that ascribing a particular conventional suspicion to this entryways is troublesome. As one considers the center piece of the work there is the acknowledgment that the craftsman is apparently endeavoring to portray windows. Along these lines three dim square shapes are highlighted straightforwardly in the focal point of the image. While the proper components of these square shapes can possibly delineate windows they also could be seen as speaking to eyes. There then happens a general contemplation on the idea of shap e as epitomizing formal characteristics of articulation. Another critical proper nature of the work is the dividers that apparently structure a house-like structure encompassing the previous portrayed components. While dividers plot the lower bits of the structure, there are likewise solid vertical lines that reach out into the upper right segments of the picture. These solid lines are joined by more square shapes and squares. Thusly the craftsman is apparently breaking the prior example of a home structure and again mulling over the expressive capability of lines and shapes.

Friday, August 21, 2020

10 Scams That Target the Elderly - OppLoans

10 Scams That Target the Elderly - OppLoans 10 Scams That Target the Elderly 10 Scams That Target the ElderlyDont let yourself or anyone you love get taken in by all the scammers and con artists out there that just love targeting the elderly.It’s Older Americans Month. That’s why we’re drawing attention to different kinds of financial problems that the elderly often face. Recently, we published an article concerning financial elder abuse: specifically, how to spot it and how to stop it.Because the elderly tend to need assistance in managing their finances, they’re especially vulnerable to being taken advantage of. For this post, we spoke to the experts to find out the most common scams that target the elderly so you can be on the lookout and protect yourself and those you love.1. The grandkid scam.Many grandparents would do anything for their grandkids, whether it’s slipping them an extra cookie behind their parent’s back or freeing them from a foreign prison. Scammers are aware of this and won’t hesitate to try and take advantage of it.“I us ed to work in a bank and was trained on the newest scams so I could help prevent customers, primarily elderly customers, from falling victim to these scams,” recounted Ian Dolan, president of Crank 11 Marketing. “One of the biggest ones that is still prevalent and targets the elderly involves a phone call with the scammer pretending to be the grandchild of the elderly victim.“Basically, the scammers call and say ‘Grandma/Grandpa, its your grandson. Im down in Mexico and am in jail. I need you to send me a money order for $1,000 so I can get out. I lost all of my debit cards and have no way to pay.’“They then wait for the victim to suggest a name, then the scammer says they are that person. Then the scammer typically tells the victim to not tell anyone because its embarrassing or they can get in trouble with their job or school. They do this to try to prevent the victim from telling anyone else who may know about this scam or know that their grandson with that name is not in Mexico.“I have seen several elderly people come into the bank to purchase a money order. We are trained to ask nosy questions if this is a customer we dont know or recognize that this is not common for a familiar customer. I have stopped several elderly people from falling victim to this scam and typically convinced them to reach out to the named grandchild or their own child to verify their location before they make the money order or cash withdrawal. One woman was fully convinced that the voice was her grandson and we had to give her the cash, and she sent money via Western Union.“To avoid this scam, simply reach out to any family members to verify this story. It is far more likely that someone is trying to scam you than the likelihood of your grandchild being in prison. If you are unsure, try calling back, and ask a question, such as ‘What is my dogs name?.’ This type of open-ended question will allow you to verify that the scammer is indeed not your grandchild.”2. Website scams.Most scams these days have some sort of online component. And the elderly, as a group, tend to be less capable online.“I find that the most pernicious scams that affect my clients are those that are out in the open,” explained personal injury attorney Brad Biren. “Many baby boomers want to demonstrate that they are capable and tech-savvy, so they will try and do things online by themselves. This demographic will go to Google and then type in the name of the site they want to go to rather than the actual URL. The first links that populate their results are usually not the company they actually want to engage with online.“For example, they may want to go to Citibank. Rather than typing in www.citibank.com, they will just type in the name citibank into the Google browser. They then erroneously click on one of the first search results and they are taken to a nefarious site which was not their intended destination. I usually get involved trying to fix their errors.â €3. Email scams.Even if an elderly person knows not to go to suspicious sites, scammers may still reach out to them directly.“There are many cyber threats to be aware of in today’s digital age, but here I’ll aim to discuss one of the most frequent culpritsâ€"email,” warned Brian Gill, co-founder of Gillware Data Recovery (@gwdatarecovery). “Fraudulent emails come in all shapes and sizes, but I’d like to share some tips to help an elderly person, or anyone for that matter, easily defend against them.“If you receive an email where the ‘To’ field is left blank, it’s a clear signal that it didn’t come from the perceived sender. When an email from a company has spelling errors or bad grammar, it should be another warning sign. Large companies have copywriters and editors who make sure email communications are grammatically correct. Also, if the email begins with ‘Hello’ but doesn’t actually state your name, that’s another red flag.“When checking your emai l, stay suspicious and on alert. Often times a fraudulent email will try to scare you by saying something was stolen or that you’ve won a prize. Rather than clicking on the links from your email, just go directly to the actual website and sign in how you normally would. You should also have some form of internet security installed. Norton AntiVirus or McAfee SiteAdvisor are two helpful tools that can prevent disaster in the event you do open a malicious email.”4. Home scams.Many elderly people choose to move to warmer states to spend their retirement. There’s a reason why we have a trope about Florida as a retirement home state (even though it might not be the best state to retire to). That means a retiree may be looking to sell their house. And that’s where the scammers come in.“Elderly homeowners who are trying to sell their house need to be aware of potential ‘We Buy Houses’ scams,” urged Shawn Breyer, owner of Breyer Home Buyers. “Real estate investors do not h ave to obtain a license to practice and are not held to any ethical standards. If you come across the wrong investment company, you could be exposed to high-pressure tactics and super low offers.“We met a lady who owed $139,000 that sold her house to an investor for $53,000. She thought that she was being offered $153,000, not $53,000. Since it was a binding contract, and per the mortgage verbiage, she had to come out of pocket $86,000 to pay off the remaining loan.“Its important that a family member help the elderly when selling their house to make sure that you are dealing with a reputable company. A good way to initially verify their credibility is to read their Google Reviews. These are real people giving real feedback about a company.”5. Phone scams.Not every “scam” is necessarily illegal. Many businesses will try to take advantage of their customers in every way they can and, as we’ve said, the elderly make easier targets.“It is more than just individual bad acto rs that are scamming the elderly,” warned Jacqueline Hugo, CTO of Hugomatica. “With the complexity of cell phone plans, especially data plans, the elderly are at a disadvantage. They often do not understand the difference between using WiFi (typically free) and cellular data (which can have a per MB charge, if they dont have an unlimited plan). And they can easily end up paying $200 a month for extra cell data usage.“So they probably should upgrade to an unlimited plan if they are going over their domestic cellular data allotment on a regular basis. And they should try to use WiFi whenever possible.“Additionally, for international travel, most carriers offer a $10 per day plan that covers a large number of countries. However, the elderly may not understand that there will be extra charges.”6. Medicare scams.Pretending that you’re working for the government is a tried and true scammer tactic. That tactic is often applied against the elderly.“Scammers targeting older adu lts often use Medicare as an opportunity to commit fraud,” advised Kathryn Casna, a Medicare specialist from Eligibility.com (@eligibilitycom). “Some scammers pose as officials from the Medicare program, insisting that people give them personal information such as a Social Security number or birth date over the phone. The goal here is identity theft.“Although Medicare is sending out new Medicare cards that dont contain the beneficiarys Social Security number, scammers are using this as an opportunity for identity theft. These criminals ask for personal information and threaten to add fees or stop coverage. They say they need this information in order to send out a new Medicare card, so if a beneficiary Googled whether they should be getting a new Medicare card, the call seems legitimate.“The recent $1.2 billion fraud in which seemingly legitimate companies prescribed unnecessary medical equipment is an example of another type of scam. These (and many other) scams require vic tims to give their personal information to impersonators over the phone. Since Medicare never calls beneficiaries to ask for such information, the easiest way to avoid these scams is to simply hang up.“If youre concerned about your Medicare coverage in any way, call Medicare yourself (so you know youre reaching official government employees) and check on it. Finally, report all suspected scams to the Federal Trade Commission (FTC).”7. IRS scams.While pretending you’re working for Medicare is an effective means to scam the elderly, pretending you’re working for the IRS might have an even greater impact. After all, the IRS can send you to jail, and no one, including the elderly, wants to hang out in jail.“In recent years, there has been a significant increase in tax scams targeting thousands of Americans and costing them millions of dollars,” explained David Cawley, CFO at Micah Fraim, CPA (@MFraim89). “From my experience, it seems that many of these scams are starting t o skew towards targeting the elderly. While social media scams are certainly on the rise, the ‘old-school’ scams via traditional means like mail, telephone, and email, are ever more increasing.“According to the FBI, telemarketing fraud is one of the mostâ€"if not the mostâ€"common ways the elderly are targeted. The most important piece of advice I can give to any taxpayer is that the IRS initiates most contact with taxpayers through regular mail via the United States Postal Service. What the IRS does not do is contact taxpayers by email, text message, or social media. Speaking specifically to seniors, it’s important to keep in mind that it’s very rare for the IRS to contact anyone via the phone. If you’re ever contacted through one of those mediums by someone representing themselves as the IRS, it’s most likely a scam.“In some circumstances, such as having an overdue tax bill or getting audited, the IRS may call or visit a taxpayer in person, but even then, taxpayers should have received several IRS notices through regular mail beforehand. Also, according to the IRS, over 70 percent of audits in 2017 were done via regular mail correspondence, so even if you do get audited it’s most likely to happen via regular mail and not in person.”8. Medication scams.Many elderly people need medication. Medication can be very expensive. The elderly struggle with the internet. These are all facts, and scammers are aware of them.“If you find an ad or website on the internet claiming to sell prescription drugs for very cheap, it is a scam,” warned Justin Lavelle, Chief Communications Director for BeenVerified.com (@BeenVerified). “Usually, they take your money and end up sending you fake or harmful drugs instead of true medications. For your safety, only accept prescriptions from your personal, trusted doctor.”9. Charity scams.Most people want to help others. Scammers want to help themselves by making you think you’re helping others.“Generally, this happens after some kind of natural disaster,” advised Lavelle. “You will get a phone call asking for donations to help the victims of the event. If you want to help, only donate to well-known charities and organizations. Do your research before you donate money to anyone you do not knowâ€"even it seems to be for a good cause.”10. Sweepstakes scams.Everyone likes winning money! Unfortunately, many sweepstakes are actually scamstakes.“This scam tells you that you have won a significant amount of money, but you need to pay a fee to receive it,” advised Lavelle. “Once you’ve sent your money, you get a check in the mail that will bounce after a few days. To keep this from happening to you, know that if you really win something, you never have to pay to get it. Another thing to keep in mind is that if you do not remember entering a contest, you probably did not. Always confirm the info before sending money to any kind of ‘contest.’”Whether you’re old or planning to be old one day, be sure to keep an eye out for these scams. You weren’t born yesterday, after all.  To learn more about how you and your loved ones can keep yourselves safe from scams and fraudsters, check out these other posts and articles from OppLoans:Expert Roundup: 13 Signs You’re Being Scammed5 Steps You Can Take to Prevent Identity TheftDating App Dangers: 7 Tips to Avoid Getting Scammed by a Fake RomanceHow to Tell if a “Business Opportunity” is Really a ScamDo you have a   personal finance question youd like us to answer? Let us know! You can find us  on  Facebook  and  Twitter.Visit OppLoans on  YouTube  |  Facebook  |  Twitter  |  LinkedIN  |  InstagramContributorsBrad Biren is the newest addition to  Johnston Martineau, joining as a senior associate in the fall of 2017. He holds an undergraduate degree from Cornell University in Ithaca, New York, and his law degree from the University of Iowa. His broad and varied experience with the law and work in the publi c sector includes assisting with prosecutions at the US Attorney’s Office in Davenport, project management at the Pennsylvania Board of Probation and Parole, and nonprofit management throughout the United States.Shawn Breyer started Breyer Home Buyers with a mission to empower people to enjoy life by simplifying and solving their property issues. He and his wife flip 35+ homes in the metro Atlanta area every year.Kathryn Casna is a Medicare specialist from Eligibility.com (@eligibilitycom).David Cawley is the Chief Financial Officer for  Micah Fraim, CPA (@MFraim89) and is a CPA licensed in the state of Virginia. He holds an MBA and Masters’ in Accounting and Finance. David and his firm specialize in business development and have worked with hundreds of entrepreneurs, helping advise them on how to attain the best results for their businesses.Ian Dolan is the President of the digital marketing agency Crank 11 and manages campaigns for local and national companies to increase lead generation results. He also makes it a priority in helping his community learn the newest strategies in digital marketing and serves on the Board of Directors for two marketing education non-profits.Brian Gill co-founded  Gillware Data Recovery  (@gwdatarecovery) and  Gillware Digital Forensics (@gwforensics), one of the worlds most successful data recovery companies and digital forensics labs. He currently serves as Chairman.As a Founder and Chief Technology officer for Hugomatica, Jacqueline Hugo is the lead technical designer for 6 apps that are currently available in the App Store. Her goal for Hugomatica is to create fun, useful apps for life and learning. Since all of the App code is built using Swift, the Hugomatica apps are robust, current and optimized. She utilizes the scrum agile software development framework throughout the process for product development. In that way, Hugomatica is able to adapt to the fast-changing market and take advantage of new ideas and inspiratio n on a regular basis.Justin Lavelle  is a Scams Prevention Expert and the Chief Communications Officer of  BeenVerified.com (@BeenVerified). BeenVerified is a leading source of online background checks and contact information. It helps people discover, understand and use public data in their everyday lives and can provide peace of mind by offering a fast, easy and affordable way to do background checks on potential dates. BeenVerified allows individuals to find more information about people, phone numbers, email addresses,  and property records.

Monday, May 25, 2020

Ryan Khaghani. Mr. Schaefer . Honors English 10B, Period

Ryan Khaghani Mr. Schaefer Honors English 10B, Period 8 6 March 2017 Security Versus Privacy The Internet was first used in the nineteen sixties by a small group of technology professionals. Since then the internet has become an essential part of today’s world, from communicating through texts and emails to banking, studying, and shopping, the internet has touched every aspect of our lives. With the growing use of the internet, protecting important information has become a must. While some believe they have the right to privacy, and feel that the government should not be at the center of their lives. Others feel that the Internet has evolved into a weapon for our enemies, and believe the government must take action by proactively†¦show more content†¦They don’t believe in any government intervention, especially if it invades their right to privacy. Some may say it is equivalent to asking â€Å"all citizens to carry location tracking devices — [because] it would make tracing criminal acts much easier† (Wu). Many people in today s soci ety would object to this solution, not because they wish to commit a crime, but because they feel it is interfering with their day to day lives. A large portion of Americans are extremely worried about the government interfering with their life: â€Å"52% describe themselves as ‘very concerned’ or ‘somewhat concerned’ about government surveillance of Americans’ data and electronic communications† (Bertrand). Many feel they are experiencing life like citizens of Oceania in George Orwell s novel 1984. The fact that we are surrounded by new technology, â€Å"combined with a [more involved] government has caused dramatic changes† which further supports this concern (Wu). That change the behaviour of the users to be extremely cautious on the internet, fearing one is being watched. To many, the increase of surveillance is worrisome, and they feel it intrudes on their constitutional right that protects them from unnecessary searches, an d seizures. Although some citizens fear the fact they are constantly being monitored, many

Thursday, May 14, 2020

Comparing And Contrasting Two Sonnets - 1141 Words

Comparing and Contrasting Two Sonnets ‘Sonnet 116’ by William Shakespeare and ‘What Lips My Lips Have Kissed, And Where, And Why† by Edna St. Vincent Millay are both sonnets that discuss companionship and a glimpse of each poet’s experiences. In ‘Sonnet 116’, Shakespeare illustrates how capability is weakened by its metaphysical stereotype and ideals such as, love, while on the contrary, in ‘What Lips My Lips Have Kissed, And Where, And Why† Millay feeds on the chaos between the ideal of love and its harsh reality, heartbreak. Both poets seem to be love struck but there is a significant difference in the two. I will compare and contrast ‘Sonnet 116’ by William Shakespeare and ‘What Lips My Lips Have Kissed, And Where, And Why† by Edna St. Vincent Millay. I will also inquire and analyze why this particular form of poetry established different effects. â€Å"â€Å"What Lips My Lips Have Kissed, and Where and Why† and â€Å"Sonnet 116† are, in fact, two different sonnets. â€Å"What Lips My Lips Have Kissed, and Where and Why† is a Petrarchan or Italian sonnet; Due to the fact, that this sonnet has a rhyme scheme that divides the first eight lines from the last six lines. By dividing the poem, the rhyme scheme helps to emphasize the theme. The overall theme of the poem is loss, which occurred in the past. Since the rhyme scheme is divided into two parts; the first part uses the metaphor of lovers while the second part uses the metaphor of a tree. On the contrary,Show MoreRelatedSpenser and Shakespeare: Contrasting Approaches to Sonnets1100 Words   |  5 PagesShakespeare: Contrasting Approaches to Sonnets For over many centuries, countless poets have chosen to interpret their thoughts, sentiments and concepts through sonnets as opposed to other varying forms of poetry. Invented in Europe and perfected by Petrarch around the XIV century, the sonnet is considered to be the longest lived form of poetry and has since influenced the works and minds of succeeding artists such as Edmund Spenser and William Shakespeare. Thus, by observing Spenser’s Sonnet LXXV andRead MoreWilliam Shakespeare s Sonnet 17 And Sonnet 551128 Words   |  5 Pages Two constant themes throughout this collection of sonnets is one’s eternal fate and preservation once that fate is reached.. Shakespeare battles with the idea of how to preserve not only the beauty of his subject, which in this case is the young man, but also his work without losing value and merit. 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In Shakespeare’s â€Å"Sonnet 18† and Spenser’s â€Å"Sonnet 75†, both poets speak of love in terms of feelings and actions by using different expressive views, allowing the similar topics to contain clear distinctions. Although Edmund Spenser’s â€Å"Sonnet 75† and William Shakespeare’s â€Å"Sonnet 18† relate in the sense that love is genuine andRead MoreDulce Et Decorum Est And The Charge Of The Light Brigade740 Words   |  3 PagesExperience of Battle In this essay, I will be analyzing the two different poems â€Å"Dulce Et Decorum Est† and â€Å"The charge of the Light Brigade†. While reading and analyzing these poems I will be comparing and contrasting the difference between the two poems and also determining the poet’s literary devices to make the point of both authors. War is a sorted out exertion by a legislature or other vast association to stop or annihilation something that is seen as perilous or awful. 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By comparing Charlotte Smith’s ‘To a Nightingale’ and Coleridge’s ‘The Nightingale, A Conversation Poem’, one can see both similarities and differences in how the two poets portray nature and the nightingale while incorporating their own emotions and wishes. The first thing one should note about poems is the form. Both ‘To aRead MoreWilliam Shakespeare s Poetry Of Sonnets1693 Words   |  7 PagesOf Shakespeare’s collection of sonnets, a vast majority have been commonly established to be both written about and voiced to a beautiful, aristocratic young man often labeled the ‘Fair Youth’ — a seemingly polar opposite to the almost unsavoury, lower-class ‘Dark Lady’ assessed as the featured object of desire within the last 25 sonnets. Although some scholars such as Nelles (2009) neglect the prospect of two separate, distinct and truly gendered narratives, this concept must be considered in referenceRead MoreComparing the Poets Use of Language To Present Their View of London in Composed Upon Westminster Bridge by Wordsworth and London by Blake1571 Words   |  7 PagesComparing the Poets Use of Language To Present Their View of London in Composed Upon Westminster Bridge by Wordsworth and Londo n by Blake London was, is and undoubtedly always will be, a city of enormous interest and controversy, especially for those employed in the field of writing. The two poems, Composed Upon Westminster Bridge, 1802, by William Wordsworth and London, 1794, by William Blake, demonstrate this through their opposing views. The intention of both William

Wednesday, May 6, 2020

The Effects Of Parental Substance Use Disorder On...

The Impact of Parental Substance Use Disorder on Childhood Development Kemeshia N. Maith Morgan State University The Impact of Parental Substance Abuse on Childhood Development Substance abuse disorders are significant public health concerns and rank among the most common psychiatric disorders beginning in young adulthood. Substance abuse is considered low or infrequent doses of alcohol or drugs such that damaging consequences are rare or minor (Child Welfare, 2012). Such abuse can cause social, mental, emotional, and behavioral problems. Although there are numerous studies that discuss issues of substance abuse, there is a lack of response towards childhood development impacted by parental substance use disorder (PSUD). PSUD impacts the child’s physical, psychological, social, and behavioral development. Based on data from 2002 to 2007, approximately 7.3 million children lived with a parent who was dependent on or abused alcohol and about 2.2 million lived with a parent who was dependent on or abused illicit drugs (SAMSHA, 2009). PSUD is prevalent amongst children who experience high level of violence, become victims of abuse and neglect, and struggle with emotional difficulties. It is also prevalent amongst parents associated with child protective services ranging from 50% to 80%. (Abadinsky, 2008) stated that children become addicts on the basis of interpersonal conflicts related to unresolved family issues or problematic parentalShow MoreRelatedEmotional Trauma Within The Family1568 Words   |  7 PagesFamily Parental substance abuse directly affects the emotional well-being of children within the family. 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This subject may include young kids from the ages of 4 through 12 and teens from ages 13 to 17. Any attitude or behavior which interferes with a child’s mental health or social development may be looked upon asRead MoreRelationship Between Alcohol And Parenting Styles And Alcohol Abuse Among College Students1707 Words   |  7 Pagesparents in controlling alcohol abuse as alcohol has severe implication in person social, cognitive and emotional state. Barnes and Farrell study was in the year 1992. It was on Parental Support and Control as Predictors of Adolescent Drinking, Delinquency, and Related Problem Behaviors. This studies the effects of parenting on adolescent drinking and delinquent behavior. Study was conducted on sample of 699 adolescents. The sample was from Buffalo; New York selected through random digit dialRead MoreLife Cycle Impact Paper : A Focus On Adolescence And Mental Illness950 Words   |  4 Pages In research done by Carlton- Ford, Miller, Brown, Nealeigh, Jennings (1995) they found that, â€Å"Epilepsy directly affects about 2.5 million individuals in the United States, and over half of the cases begin in childhood† (pg.283). This debilitating disorder can continue well into adolescent years and affect important developmental tasks. A human’s adolescent years are their crucial years to learn how to interact with family, friends, and education. An adolescent child who suffersRead MoreChild Abuse Essay1749 Words   |  7 PagesLauren Arnold 3rd hour Mrs. Williams Effects of Abuse on Babies, Infants, and Toddlers Later in Life The causes of child abuse on infants, babies, and toddlers are catastrophic. There are several people who get abused from infancy to adultance. Each person who gets abused and survives the trauma is left with devastating memories. Many abused children come from homes that are disturbed, chaotic, and violent. (Markham). A child who has been abused is more likely to grow up into an angry teenagerRead MoreThe Major Theoretical Perspectives Provide A Framework For Understanding And Conceptualizing Client s Current Mental Health Issues1625 Words   |  7 Pagesissues and the potential contributory factors in the development of their problems. The present client, Toni Barone, is seeking treatment for her current unhappiness with her life, social isolation, and bereavement issues stemming from her father’s death. From a biological perspective, there appears to be a potential for some genetic or inherited mental health issues, with various family members presenting with diagnosed and undiagnosed disorders. Family members including Toni’s mother, Aunt, andRead MoreSubstances Include Those Like Stressful Life Events Such1690 Words   |  7 Pagessubstances include those like stressful life events such as illness, divorce, conflict in relationships, poor social supports from peers and parents, lack of quality relationships, frequent conflicts and arguments in relationships, and supportive relationships with parents (Rogers, 2016). Suicide Suicide among adolescents, has been an increasing problem over the past several decades. Suicide is now the third leading cause of death for young people ages 15 to 24, accounting for 20% of all suicidalRead MoreEffects of Alcohol and Nicotine on Fetal Development and Child Psychological Development: According to the Teratogenic Effect1140 Words   |  5 PagesThese associations are often attributed to the causal effects of teratogenic insults on the developing offspring (for reviews, see Wakschlag et al. 2002; Cornelius and Day 2009). Several lines of evidence support this causal inference, as animal models have suggested neural mechanisms (e.g., interference with cell proliferation and growth; Guerri 1998) by which neurodevelopmental effects may occur (Nordberg et al. 1991); dose-dependent effects have been found in which greater exposure is associated

Tuesday, May 5, 2020

Advanced Business Writing for Annual IBA Conference-myassignmenthelp

Question: Discuss about theAdvanced Business Writing for Annual IBA Conference. Answer: Introduction It has been a few days that I came back from Sydney after attending the Annual IBA conference, 2017. The experience that I gathered was of immense value and will be cherished by me in the present as well as the coming days. I attended the seminar on a free invitation pass just few days prior to the conference and I was quick to book my flight ticket to Sydney. I met a number of intelligent people along with the best scholars, legal experts, veteran attorney generals and many more such people from the legal discipline. It was an enriching experience as because meeting with such high rated professionals was a help to my own future profession as a lawyer. The conference according to my own viewpoint was one of the most successful one in the history of IBA and the organizers made it a point to ensure its success by arranging everything in place. The seminars and programs along with the awards session was thoroughly enjoyed by me. I write this letter in order to reflect my enriching exper ience of the conference and summarize the conference in brief on how the following has helped me gain a proper understanding of the different legal practices and view law in the international perspective. The benefits of sharing the views of each other and most importantly taking necessary ideas from the experts and the experienced professionals has come in handy for me. Conference Description The conference began on the 23rd of October with a welcome note and an interactive session involving the young lawyers and trainees with the IBA scholars. One of the reputed IBA scholars named MR. Peter, an eminent lawyer of USA addressed the participants. He made us understand the modern trends followed in international law and the increasing importance of the bilateral and diplomatic laws that are agreed between the different nations in the world. He also talked about his personal legal experiences in both his native country as well as in other countries. While he was retreating from the platform I was able to meet and talk with him for a few minutes. I made it sure to first congratulate him on his great speech and asked for some necessary advice regarding our profession. The moment he came to know about my native country he was elated and suggested that I share some of the legal practices of Canada with the committee. This was suggested by him because of the absence of notable law yers from the country. The next day was another notable day for me as I joined some of the young lawyers, trainees and some aspiring lawyers like me in the seminar. The seminar began with the interaction with a panel of renowned guest speakers who addressed different questions and also shared their immense experience with us. Some of us were called to the stage to share their own experience which made the seminar all the more interesting. The speakers also raised key issues that the lawyers face while practicing and mentioned the ways to avoid such complex situations. There were some presentations from three eminent and young lawyers from Australia and Japan respectively. Last but not the least in any ways the concluding speech along with a short case history by the Bar Association of Spain was way too impressive and helped the aspiring lawyers like us with lots of knowledge. The idea of such complex laws and regulations will be helpful to deal with such cases if they arise in my country in the future. The most important and perhaps the key to the success of the following conference was the total video recording of the conference and then providing them to the participants in exchange of a minimum fee. The video presentation will be helpful for me as I will be able to access it whenever required. It will make me more confident when I will practice law practically and thus I am confident of being a successful lawyer in the future. Experience Gathered I will be elated to share my experience in the university back in Canada as I can share my rich knowledge with the other students and show them the entire video which will surely help them to gather some clear ideas on law and its practices. The fact that I attended the meet was well communicated to the members of IBA here in Canada who attended the meet along with me. I am invited by them to the annual Bar Association conference of Canada in the month of March, 2018 where I can again gain quality experience. The management of the following association has decided to focus more on the growth and development of the young lawyers of Canada and improve their style of legal practice. The rise in the number of complex and innovative challenges in the legal front has been a headache for the organization for quite some time now and thus the organization have decided to focus their attention to the following theme. In sharp contrast to the other developed countries especially the neighboring USA the aspiring as well as the young lawyers of the company have been facing different challenges regarding the proper scheduling of the legal programs. This leads them to areas of high risk that makes them vulnerable to risks. There are also other risks that the lawyers generally face among which financial risks tops the chart. This happens as because newcomers in the legal practice does not have enormous financial prowess. The bar association in Canada have a huge pressure to fulfill as the new lawyers needs to gain enormous experience to face the challenging cases which may come in the future. I was amazed to see the development that was already in place in the developed countries. The lawyers from the developed countries presented a lot of new facts that proved the advanced measures and practices that are in place to handle all the different cases. IBA has set up the young Lawyer committee as it is dedicated to help the young and aspiring lawyers like me to achieve the goals o f a lawyer and also introduce a number of strong and effective measures and practices in the bars of the developing countries. The annual Law conference is thus one of the best among all as it provides the perfect stage for the development of a young lawyer to an experienced person. The more the experience as a lawyer the more challenging it is. It will be a great honor for me to participate in the following conference in the coming days and be a member of the Young Lawyer committee. The conference for the next year will be held in Ontario, Canada which will surely be attended by me. The conference will also help the lawyers of Canada to realize the actual gap that exists in the present days and will surely take a leaf out of the law making rules and regulations of the developed countries. Conclusion Thus a thorough analysis of my experience of attending the conference will reveal a number of benefits for the attendees. Attending conferences like the one mentioned by me will surely add value and enrich a great deal of experience to the knowledge bank of an attendee. A person who was trying to submit his PhD paper will immediately postpone his submission as attending such conferences will reveal a huge number of gaps in his paper. To mention specifically about my personal experience I never thought of learning so much from different delegates and attendees of the conference. The presence of eminent lawyers from developed as well as developing countries were a boon for me as such a gathering was a rare fixture in the whole year. This has helped in the improvement of my own skills and will also enable me to help my colleagues and friends of the same profession to carry on with different cases. The experience gathered from the conference also benefits me to apply for new and much bet ter jobs in the future. The rich knowledge of different complex cases will surely make be an able lawyer. Therefore conferences have a great value in the lives of the professionals and the aspiring persons who wants to enrich their careers. Earlier I abstained myself from attending such conferences but I was able to get the reality check once I personally attended it. International Conferences like IBA helps the attendees to connect with the other attendees and discuss different point of views from different perspectives, learn new things and make new relationships. Personally I was able to establish new relationships with some other lawyers from different states which helped me to learn a great deal about the rules and laws of their country. Therefore to conclude the report it can be said that the experience I gained in the conference has been well described by me and I hope that my recommendations can have a positive impact on the structure of Bar in the country. Bibliography Bhattacharya, S. (2014). Was attending the conference worth value for money?.Indian Journal of Plastic Surgery: Official Publication of the Association of Plastic Surgeons of India,47(1), 1. Caccavella, E. (2015). Insolvency Section Sessions at the IBA Annual Conference.Insolvency Restructuring Int'l,9, 39. Comment, A. F. (2016). Organising committee needed for IBA conference. Dallaire, C., Ahossi, E., Rey, S., Missi, P. M., Doiron, V. (2018). Attending a conference: Students experience.Nursing Philosophy,19(1). Jagadish, H. V. (2016). Paper presentation at conferences: time for a reset.Communications of the ACM,59(3), 38-39. Neustaedter, C., Venolia, G., Procyk, J., Hawkins, D. (2016, February). To Beam or not to Beam: A study of remote telepresence attendance at an academic conference. InProceedings of the 19th ACM Conference on Computer-Supported Cooperative Work Social Computing(pp. 418-431). ACM. Rogers, T., Davidson, R. (2015).Marketing destinations and venues for conferences, conventions and business events(Vol. 14). Routledge.

Monday, March 9, 2020

17 Weird Hobbies for Students That Will Change Your Life

17 Weird Hobbies for Students That Will Change Your Life College can be a stressful time, so it is a good idea to find some fun activities to fill your spare time. However, for some students this can lead to some weird hobbies! Let’s look at some of the most unusual hobbies you might want to try. 1 – Toy Voyaging There are some weird hobbies that are stranger than others and one of them must be toy voyaging. You can register online to send your toy off on vacation to another part of the world – or you can host someone else’s toy. People take it incredibly seriously, giving their toy life missions they wish to fulfil while hosts complete travel journals and take photographs of the toy enjoying its vacation. 2 – Quidditch Harry Potter captured thehearts of children and adults alike and continues to have a huge fanbase today. Many colleges and universities are playing homage to that by setting up their own real life Quidditch teams. There may not be flying brooms, but the muggle equivalent of this wizard sport certainly counts as one of the weird hobbies you might find on campus. 3 – Soap Carving Some weird hobbies are quite artistic when you look more closely. Soap carving transforms standard bars of soap into intricate works of art using specialist tools and techniques. 4 – Element Collecting As weird hobbies go, one that might appeal to chemistry students in particular is Element Collecting. This involves trying to collect elements from the periodic table. There are many ways to approach this with some enthusiasts opting for a specific row or group rather than the whole table. A word of caution – collecting heavy elements, poisonous elements and of course radioactive ones is not recommended! 5 – Making Snow Globes Who doesn’t love playing with a snow globe? Wouldn’t making your own be even more fun? This is a hobby shared by one of the world’s most well-known celebrities – Taylor Swift. Even the stars have weird hobbies they enjoy on their down time. 6 – Beetle Fighting Beetle fighters pit their insects against one another in small plastic arenas with the bouts often being filmed and loaded to YouTube. Some enthusiasts even go so far as to breed their own beetles in an attempt to create a champion. 7 – Hikaru Dorodango You have likely never heard of Hikaru Dorodango, also known as dirt polishing, but it is apparently a popular hobby. It involves take a small ball of mud, extracting all the moisture and then coating it with fine layers of soil. Eventually it becomes possible to polish the ball of dirt into a smooth sphere. 8 – Entomology Entomology is the study of insects. In terms of weird hobbies bug collecting must be up there, right? One celebrity who doesn’t agree is model Claudia Schiffer who has an extensive bug collection and is also a huge fan of spiders! The logo for her clothing line even features a spider. 9 – Duck Herding Did you know? It is possible to train ducks to be herded just like sheep? In fact, it is a competitive sport and one of the most popular choices for corporate team building days. 10 – Extreme Ironing Believe it or not Extreme Ironing is a competitive sport which is growing in popularity. It involves ironing laundry, but in more extreme situations such as while rock climbing, kayaking or even skydiving. 11 – Newsraiding Have you ever wanted to appear on television? You are not alone if the growing popularity of newsraiding is anything to go on. This hobby involves appearing on television as a bystander on news reports and other live broadcasters! One of the most prolific newsraiders is Paul Yarrow from the UK who has appeared in the background of hundreds of television broadcasts always wearing his signature beige sweater. 12 – Noodling If your college is located near a fishing spot, then maybe you would like to try your hand at noodling quite literally. Noodling is the art of fishing with your bare hands. Catfish are the most common prey for noodlers. 13 – Ghost Hunting Are you a fan of paranormal TV shows like Ghost Adventures and Paranormal Lockdown? Why not try a little ghost hunting in real life? Many paranormal teams across the country run events taking members of the public to investigate spooky buildings. 14 – Collecting Barbie Dolls Perhaps collecting barbies isn’t one of the strangest entries on our list, but one of its enthusiasts made it interesting enough to be included. Johnny Depp is an avid collector of the dolls and says he often plays with the dolls in his collection when getting into character for a role. 15 – Tree Shaping Tree shaping is not a hobby for those looking for instant gratification as it can take years. However, it is extremely cool as you can train trees to grow into artistic shapes or even into your own living furniture. 16 – Geocaching What if we told you that you could go on a real-life treasure hunt? Geocachers use satellite technology to locate caches – small boxes of trinkets and other treasures which can be swapped. There is also a log book to sign inside each one. It may seem a little weird at first, but it is totally free, a great way to stay fit and good for meeting other players. 17 – Suing People Not all the weird hobbies we have come across are advisable and we certainly don’t recommend taking up suing people. Jonathan Lee Riches made it into the Guinness Book of World Records for being the person who has filed the most lawsuits. His list of targets includes the likes of Britney Spears, Martha Stewart, the Eiffel Tower and even a selection of Buddhist Monks. These weird hobbies might sound a little strange to you right now but consider this – the hobbies you mention on your resume are something that helps companies with their recruitment. If you prefer to try something more conservative, check out these cheap hobbies for students. A prospective employer is not necessarily looking for a hobby connected to the job, but if you have an interesting hobby then it could help you to stand out from the crowd of applicants!

Saturday, February 22, 2020

With reference to the UK and a country of your choice, discuss the Essay

With reference to the UK and a country of your choice, discuss the limitation of GDP per capita'' as for a basis for comparing living standards between countries and over time - Essay Example In this paper, a comparison will be made of the GDP per capita of the India, a developing nation and the United Kingdom (UK) a developed nation. The state of the country as a whole as a result of this GDP per capita will be the main focus. The differences in income earned between people in the developed world and people in the developing world have been the subject of much research in the past (Maddision, 1983). India is a developing country located in the Indian Ocean. It is a former colony of Great Britain. India has an open market economy. In recent years, there has been much economic liberation such as privatization of former governmentally owned ventures, a reduction in foreign trade and development and deregulation industrially. This linearization was set in motion in the early 1990’s and has worked well to increase the growth rate of the country as a whole. The growth rate of the country has stayed at an approximate 7% every year since the year 1997. India has managed t o accomplish significant economic growth in the past decade or so (CIA-The World Factbook, 2011). The economy of India covers a multitude of things like modern agriculture, traditional village agriculture, a number of different services ad handicrafts. A comparison of GDP by sector in the country showed that whole over half the country works in the agricultural field, it contributes to only 16.1% of the country’s GDP. Industrial activities contribute about 28.6% where as the sevice industry makes up a bulk of the economy contributing 55.3%. All of these values are figures from the year 2010. This is particularly evident in that India has a large percentage of the population who speak English and has become a player in the global field in the export of information technology services and software personnel (CIA-The World Factbook, 2011). In light of the recent economic crisis, India was seen to bounce back in 210 as growth actually went above 8% in 210 and due to a demand for services domestically. In fact, India has the second highest labour force in the world with an approximate 478.3 million wanting to work. The unemployment rate was fairly low compared to the rest of the world in 2010 with it staying at 10.8% (118th place in the world) (CIA-The World Factbook, 2011). Despite doing relatively well on the economic front, India has numerous issues to deal with within the country. Parts of India are becoming increasingly overpopulated, there has been much destruction the environment and there is widespread poverty. A staggering 25% of the country’s population lives in poverty (CIA-The World Factbook, 2011). In addition, corruption seems to plague the country of India. There is also seen to be a lack of physical and social infrastructure in certain parts of the country and there is not enough access to higher education. There is a widespread migration from rural to urban areas dues to a lack of jobs in the agricultural sector (CIA-The World Factboo k, 2011). The GDP per capita of India is about $ 3400 as of 2010. In comparison to the rest of the countries of the world, this is 163rd place. The GDP per capita the UK, on the other hand is $35 100 and was 36th place in the world. This is a marked difference from India and a comparison will be made of these two countries (CIA-The World Factbook, 2011).it has been argued that developed countries such as the UK, already had a much higher lead to economic growth than to developing countries who growth started only relatively recently (Maddison, 1983). The UK is a group of islands located in Western Europe. In stark contrast to India, the GDP contributions by sector are extremely different. Only 0.9% of the GDP comes from agriculture, 22.1% of the GDP is as

Thursday, February 6, 2020

Film Review Assignment Essay Example | Topics and Well Written Essays - 500 words

Film Review Assignment - Essay Example However, the real live Ryan wandered into an allied command center a few days after the invasion. He was not the object of a search party, and did not directly cause the conflict of man vs. mission portrayed by Tom Hanks as Captain . Rather, his story became the backdrop to create the images which were built for the silver screen. His BIs stHis His sotry His story 5h5s 1f23a-1f23sa1f23sa1f23-sa1f23-sa1f23-sa1f23-sastory allowed director Steven Spielberg to tell a much larger story of the bravery and humanity of the men who fought and died in order to establish the D-Day beachhead, and begin the ending of a War which was consuming the world. This cast for this film was lead by Tom Hanks, and with few cameo appearances by other strong leads, the rest of the cast was filled by relatively unknown actors. This approach to this film is an accurate reflection of the war itself, with a few strong men leading squads of unknown, nameless GI's across the European continent. The film covered the first few days of the D-Day landing and march inland, and is masterfully told.

Tuesday, January 28, 2020

Oil and Gas Accounting Essay Example for Free

Oil and Gas Accounting Essay If operation is conducted under Lease or concession agreement, it is unlikely that the contract would contain provisions that would permit cost recovery of these costs If the operation is conducted under a psc or risk service agreement, the contractor may be permitted to recover GG related expenditures incurred after license acquisition and possibly GG costs incurred before license acquisition Support equipment and facilities Cost of acquiring support equipment and facilities should be capitalized Any related depreciation or operating costs become an exploration, development or production cost, as appropriate. Entries: Db GG expense –depreciation Cr Accumulated Depreciation Db GG expense-operating costs Cr Cash Reprocessing Seismic How to account for cost of re-evaluation or reprocessing of the data? If the reprocessing relates to the search for oil then it should be accounted for according to SE provisions regarding prospecting and nondrilling exploration costs. If the purpose is to determine how best to develop the reserves in the field, then they should be capitalized as development costs. License acquisition costs Costs of evaluating business environment, signature bonus, negotiating, etc should be capitalized Entry: Db Intangible assets-unproved property Cr Cash Development and production bonuses If the payment is actually a deferred signing bonus, the appropriate accounting treatment is to capitalize the development bonus as a license acquisition cost. Accrue once the operations are apparently proceeding to the development phase. Entries: To record signature bonus: Db Intangible Assets – unproved property Cr Cash To transfer unproved property costs to proved due to commercial discovery: Db Proved property Cr unproved property To record accrual of production bonus: Proved property Cr production bonus payable To record payment of production bonus: Db Production bonus payable Cr Cash Internal costs relating to acquisition Can allocate capitalized costs to individual licenses acquired, on an acreage basis or an a potential licenses basis Costs of carrying and retaining unproved properties Costs relating to maintaining unproved properties be charged to expense as incurred Ex: delay rentals paid on lease mineral properties until specified work is commenced, property taxes, accounting costs, legal costs Impairment of unproved property Impairment has occurred if there is some indication that the capitalized cost of an unproved property is greater than the future economic benefits expected to be derived from the property. Under SE, loss should be realized. Negative GG data and dry holes would typically suggest that part of the property’s historical cost has expired and impairment should be recognized Db Impairment expense Cr Allowance for impairment FASB permits impairment of individually insignificant properties on a group basis. Apply the impairment percentage to the total cost of the group of individually insignificant unproved properties. This determines the desired balance in the allowance for impairment account. Next the difference between the current balance and the desired balance is recognized as impairment expense. Entry: Impairment Expense Cr Allowance for impairment, group basis Abandonment of unproved property Full abandonment: When an individually significant license area is abandoned, its net capitalized acquisition costs should be charged to surrender and abandonment expense Ex: Db Surrender and abandonment expense (equal to acquisition cost) Db Allowance for impairment (balance) Cr unproved property Partial Abandonment or Relinquishments If the partial abandonment reflects a diminishment in the company’s assessment of the future economic benefit of the property, then the entire  property should be assessed for additional impairment. Unproved property classification An unproved property should be reclassified to a proved property status if and when commercial reserves are discovered on the property. Ex: Db Tangible Assets- proved property (acquisition costs) Db Impairment Allowance (balance) Cr In tangible assets- unproved property Sales of unproved property If the property was individually significant, a gain or loss should be recognized on the sale. Ex: Db Cash (sale price) Db allowance for impairment (balance) Db/Cr(gain or loss) Cr unproved property If the property was individually insignificant, a gain should be recognized only if the selling price exceeds the original cost of the property. Loss recognition is not allowed. CHAPTER 5 Accounting for Exploratory Drilling and Appraisal Costs Under SE, general nondrilling exploratory costs are to be charged to expense as incurred; exploratory drilling type costs are initially capitalized. Exploratory Well- well drilled to find and produce oil or gas in an unproved area to find a new reservoir in a another reservoir or to extend a known reservoir. Stratigraphic test well- drilling effort to obtain information pertaining to a specific geological condition. â€Å"Exploratory type† if drilled in a proved area, â€Å"development type† if drilled in a proved area. Exploration well- well drilled to discover whether oil or gas exists in a previously unproved geological structure Appraisal well- well drill to determine the size, characteristics, and commercial potential of a reservoir by digging an exploratory well. Classifying Drilling costs Separate intangible drilling costs (IDC) from equipment costs. IDC deducted in year incurred for US tax law. Equipment costs may be depreciated over 7-10 years. Besides tax purposes, distinction has no significance Targeted Depth When evaluating after drilling : if commercial reserves have been discovered, the drilling in progress account balances are transferred to another type of  asset account that will be subject to depreciation The first successful exploratory well’s cost will be reclassified from an unproved to a proved property account If well is unsuccessful, plug and abandon hole and charges these costs to dry hole expense, net any equipment salvaged from well. If the license area is also relinquished, the net carrying value must be written off. Capitalized GG SE- GG costs are to be charged to expense as incurred. Current methods may capitalize 3D and 4D seismic methods used to determine drill sites. Time Limit on exploration and evaluation or appraisal costs In order for cost to be capitalized in SE, there must be identifiable future benefit. IF an exploratory wwell has found oil reserves in an area requiring major capital expenditure to be classified as proved. In this case, the cost of drilling the exploratory well shall continue to be carried as an asset as long as 1. The well has found a sufficient quantity of reserves to justify its completion and 2. Drilling of the additional wells is under way or planned for the near future All other wells, sshall not be carried as an asset for more than one year following completion of drilling Post-balance Sheet Period GAAP provisions that relate to information about conditions that existed at the balance sheet date or that became known after the end of the period but before the financial statements are issued. If well is determined dry, capitalized costs are written off to dry hole expense If commercial reserves are found, the capitalized drilling costs are transferred to the wells and equipment accounts All the capitalized costs of an exploratory well are typically reclassified as dry hole expense or as wells and related equipment Cost approval, budget and monitoring AFE- Authorization for expenditure CHAPTER 6 Drilling And Development Costs- US SE Development costs- costs incurred to obtain access to proved reserves and to  provide facilities for extracting, treating, gathering and storing the oil and gas. More specifically, development costs, including depreciation and applicable operating costs of support equipment and facilities and other costs incurred to: Gain access to and prepare well locations for drilling, including surveying, draining, road building, etc Drill and equip developmental wells, including costs of platforms Acquire, construct and install production facilities such as lease flow lines, separators, etc Provide improved recovery systems Development well- well drilled within the proved area of an oil or gas reservoir to the depth of a stratigraphic horizon known to be productive Service well- completed for the purpose of supporting production in an existing field. Development type stratigraphic well- stratigraphic test well drilled in a proved area Capitalization of Development-Related GG Exploration Costs Requires capitalization of GG in development activities. Unless it is performed on a development land area but to an unknown structure- expensed. If 3d seismic is being used to study the reservoir and perhaps where addition development wells should be drilled, theoretically the cost should be capitalized to the field as development cost. Overhead As a general rule, all GA is expensed, however where the company has a defined method for allocation is permitted to capitalize these costs as part of development Capitalization of Depreciation of Equip and Facilities Depending on nature, costs can be expensed or capitalized Capitalization of Financing Costs â€Å"Capitalization of Interest† requires that a portion of interest costs incurred during the construction phase of assets should be capitalized as a part of the cost of the self-constructed asset. Interest capitalization only applies to qualifying assets: 1. Assets that are constructed or otherwise produced for an enterprise’s own use 2. Assets intended for sale or lease that are constructed or otherwise produced as discrete projects (ships or real estate developments) Amount to interest to capitalize- the portion of  interest costs incurred during the period when the asset is being constructed that could have been avoided if the spending on the asset had not been made. Capitalization period shall begin when 3 conditions are met: Expenditures for asset have been made Activities that are necessary to get the asset ready for its intended use are in progress Interest cost is being incurred Once production begins- depreciate capitalized costs Sole Risk or Carried Interests If an asset requires a period of time in which to carry out the activities necessary to bring it to that condition and location, the interest cost incurred during that period as a result of expenditures for the asset is a part of the historical cost of acquiring the asset. â€Å" CHAPTER 9 Production Costs Costs of labor to operate the wells and related equipment and facilities Repairs and maintenance Materials, supplies, and fuel consumed and services utilized in operating the wells and related equipment and facilities Property taxes and insurance applicable to proved properties and wells and related equipment and facilities Severance taxes Depreciation, depletion and amortization Accounting for Production Costs All costs relating to production activities, including workover costs incurred solely to maintain or increase levels of production from an existing completion interval, shall be charged to expense as incurred. An expenditure that enhances original performance of the well should be capitalized Materials and supplies- capitalize if used in drilling or development. If used in repair or maintenance, they should be expensed. Recompletions- typically involve entering an existing well and deepening or plugging back in order to achieve production in a new formation or a zone in an existing formation. In a currently or previously producing formation or zone should be treated as an expense since the purpose is to restore  production without an increase in commercial reserves If the objective is to develop reserves in a new formation or find new reserves, the activity would be new drilling. (drilling costs could be exploratory or development rather than production) Costs should then be capita lized or expensed depending on SE or FC and on outcome of drilling Taxes (severance or production) should be expensed as production costs Crude Oil Production 1 Barrel = 42 gallons of oil at 60 degrees F API gravity (measure of density) of oil = the higher, the lighter the oil All crude contains BSW- basic sediments and water Disposition: outright sales, direct supply, indirect supply, exchanges, fraccers, or oil used in operations Gas measurement Measurement in mcf is affected by temperature., pressure, compressibility, gravity etc Standard pressure is 14.73 pounds per square inch at 60 degrees Fahrenheit Pre Acquisition Acquisition Exploratory Development Production List the four Oil Gas Agreements used on a worldwide basis and describe each one. 1. US Domestic lease agreement- an oil and gas lease grants to the oil and gas company the right and obligation to operate a property. This includes the right to explore for, develop and produce oil and gas from the property and also obligates the company to pay all costs. (Company is a working interest owner). All costs, all risk. Payment of a signature bonus to mineral rights owner or a royalty. 2. Concession agreement- encountered in operations outside the united states where the mineral rights owner is the local government. Sometimes the government is involved with a joint working interest. Payment of a bonus by the oil company to the government at the time the contract is signed. Payment of a royalty to the government. Responsible for paying all of the costs incurred in developing. 3. Risk service agreement- oil companies erform workovers aimed at restoring or stimulating production including application of current technology to currently producing fields. Bonus to national government at contract signing. Government retains ownership of reserve. Oil company incurs all costs and risks. Operating and capital costs incurred are recovered through payment of operating and capital fees. Government may participate in  operations as a working interest owner. 4. Production Sharing contracts- companies obtain the rights from the government to explore for, develop and produce oil and gas. Company pays bonus to national government at contract date. Pays royalties to government. Government maintains ownership of reserves. Companies incur all risk and costs. Company required to spend a predetermined amount of money, which is recoverable from future production. 2.) Describe the life cycle (Phases) of an Oil Gas Project. Include the Accounting Treatment (ie. Successful Efforts or Full Cost Pool) for each phase. 1. Pre-license prospecting- geological evaluation of relatively large areas before acquisition of petroleum rights. Analyzing GG data. Successful Efforts (SE) Method The Financial Accounting Standards Board (FASB) has issued FASB Statement No. 19 dealing with the successful efforts method. Under the SE method, costs incurred in searching for, acquiring, and developing oil and gas reserves are capitalized if they directly result in producing reserves. Costs which are attributable to activities that do not result in finding, acquiring, or developing specific reserves are charged to expense. The cost center for the SE method is a lease, field, or reservoir. The various types of costs are treated under the SE method as follows: 1. Acquisition Costs: They are capitalized to unproven property until proved reserves are found or until the property is abandoned or impaired (a partial abandonment). If adequate reserves are discovered, the property is reclassified from unproven property to proven property. For tax purposes, acquisition costs are handled the same way except the cost cannot be partially written off as an impairment expense. The property must be abandoned before any cost may be written off. 2. Exploration Costs: They are recorded in two different ways, depending upon the type of costs incurred. a. Nondrilling Costs: Examples of these type of costs are geological and geophysical (G G) costs, costs of carrying and retaining undeveloped properties, and dry hole and bottom hole contributions. These types of costs  are expensed as they are incurred. For tax purposes, nondrilling costs are capitalized to the applicable property. b. Drilling Costs: They are treated differently depending on whether the well drilled is classified as an exploratory well or a developmental well. An exploratory well is a well drilled in an unproven area. A developmental well is a well drilled to produce from a proven reservoir. 1) If an exploratory well is a dry hole, the costs incurred in drilling the well are expensed. If the exploratory well is successful, the costs incurred in drilling the well are capitalized to wells and related equipment and facilities. 2) The costs incurred in drilling developmental wells are capitalized to related equipment and facilities even if a dry hole is drilled. The costs associated with tangible well equipment and facilities are capitalized, regardless of the type of well drilled. For tax purposes, certain costs associated with such equipment are eligible for treatment as deductible IDC. Tax depreciation methods usually allow for a more accelerated rate of depreciation than book or financial depreciation. Also, book depreciation will be computed on 1-10the developmental dry holes and IDC which are capitalized for book purposes but expensed for tax purposes. Therefore, an M-1 adjustment will be required on the difference between the amount of book and tax depreciation. 3. Production Costs: These costs are expensed as incurred, which is the same treatment used for tax purposes. It should be noted, however, that many taxpayers erroneously expense overhead attributable to either acquisition or exploration activities as production costs. Overhead attributable to acquisition and exploration costs must be capitalized. 4. Depletion: This usually requires an M-1 adjustment. Although the cost depletion formula is the same for book and tax purposes, the amount for the basis used in the computation of cost depletion will vary due to the difference in capitalization. In addition, many taxpayers will be allowed to use a larger  percentage depletion deduction Full Cost Method Under the FC method, all costs incurred in exploring, acquiring, and developing oil and gas reserves in a cost center are capitalized. Geological and geophysical (G G) studies, successful and unsuccessful, are capitalized for book and financial purposes. For tax purposes, successful G G costs are capitalized and unsuccessful G G costs are expensed. An M-1 adjustment is required for the amount of unsuccessful G G costs expensed. Delay rental costs are capitalized for book and financial purposes. Exploratory dry hole costs are capitalized for book and financial purposes. For tax purposes, all dry hole costs (exploratory or developmental) are capitalized unless the taxpayer elects to expense them. Since most taxpayers expense these costs for tax purposes, an M-1 adjustment is required. Impaired or abandoned property costs remain capitalized in the cost center for book and financial purposes. For tax purposes, no deduction is allowed unless a property is totally worthless. An M-1 adjustment is required only when an abandonment is claimed for tax purposes. General and administrative costs which are not associated with acquisition, exploration, and development activities are expensed. However, overhead that can be associated with acquisition, exploration, and development activities is capitalized. The costs are handled the same way for tax purposes. Depletion usually will require an M-1 adjustment. In many instances, taxpayers may be able to claim a larger percentage depletion deduction in lieu of cost depletion. Even where cost depletion is claimed for book and financial purposes because of the different capitalization rules, the amount of cost depletion allowable will vary.

Monday, January 20, 2020

Australian Rugby League :: essays research papers

This report investigates the epic battle between the Australian Rugby League which has been around for 87 years and the Super League concept for the control of Rugby League in Australia. One man, Mr Rupert Murdoch, is trying to take over and run a rebel Super League to enhance his power and for financial gain. This Super League is proposed to run in 1996 with a 10 team competition as its prospectus. This report reviews the history of the Australian Rugby League, the battle between Mr.Murdoch and Mr.Packer, the battle of who controls pay television, the players future and junior development. This conflict is mainly based on power, greed and money. The two protagonist's are prepared to go to any lengths to achieve supremacy. I have researched archives, newspapers, pamphlets and watched television to accumulate information of this divisive conflict. 2. The History of the A.R.L. The Australian Rugby League originated in 1908 which was then known as the N.S.W. Rugby League. The game of Rugby League was born long ago and faraway, on the 29th of August 1895 in the stately George Hotel Huddersfield Yorkshire, England. Originally 15 a side teams were reduced to 13 in 1906 and Rugby League's trademark the play the ball was introduced. The changes large and small laid the foundations for the fast moving thrilling game that Rugby League has become. On the evening of August 8 the N.S.W Rugby League was formed with a secret meeting at Sydney's Batemans Hotel. The men driving the new game were: The entrepreneur James Joseph Giltinan, the great cricketer Victor Trumper, the influential politician Henry Clammond Hoyle. The supreme master stroke being the signing of Rugby Unions champion Herbert Henry Dally Messenger at a fee of 180 pounds. In the summer of 1907-08 more meetings resulting in the formation of 9 clubs: Glebe, Newtown, South Sydney, Eastern Suburbs, Western Suburbs, Balmain, North Sydney, Newcastle which only lasted until 1909, and Cumberland. However Cumberland had trouble enticing sufficient players and was forced to amalgamate with Western Suburbs the following season. Rugby League's first season began on Easter Monday 1908 on a wave of unrivalled enthusiasm. To South Sydney went the honour of being Rugby Leagues first champions 14-12 victors over Eastern Suburbs in the premiership final. Over the years more teams have been introduced to make an expanded competition, to strengthen and promote the game locally, nationally and at this present time internationally. The teams that have joined since the inaugural competition include: 1910 Annandale which folded in 1920. 1920 University which folded in 1937. 1921 St George. 1935 Canterbury. 1947 Manly and Parramatta. 1967 Cronulla and Penrith. 1982 Canberra and Illawarra. 1983 Newtown were expelled due to financial problems. Australian Rugby League :: essays research papers This report investigates the epic battle between the Australian Rugby League which has been around for 87 years and the Super League concept for the control of Rugby League in Australia. One man, Mr Rupert Murdoch, is trying to take over and run a rebel Super League to enhance his power and for financial gain. This Super League is proposed to run in 1996 with a 10 team competition as its prospectus. This report reviews the history of the Australian Rugby League, the battle between Mr.Murdoch and Mr.Packer, the battle of who controls pay television, the players future and junior development. This conflict is mainly based on power, greed and money. The two protagonist's are prepared to go to any lengths to achieve supremacy. I have researched archives, newspapers, pamphlets and watched television to accumulate information of this divisive conflict. 2. The History of the A.R.L. The Australian Rugby League originated in 1908 which was then known as the N.S.W. Rugby League. The game of Rugby League was born long ago and faraway, on the 29th of August 1895 in the stately George Hotel Huddersfield Yorkshire, England. Originally 15 a side teams were reduced to 13 in 1906 and Rugby League's trademark the play the ball was introduced. The changes large and small laid the foundations for the fast moving thrilling game that Rugby League has become. On the evening of August 8 the N.S.W Rugby League was formed with a secret meeting at Sydney's Batemans Hotel. The men driving the new game were: The entrepreneur James Joseph Giltinan, the great cricketer Victor Trumper, the influential politician Henry Clammond Hoyle. The supreme master stroke being the signing of Rugby Unions champion Herbert Henry Dally Messenger at a fee of 180 pounds. In the summer of 1907-08 more meetings resulting in the formation of 9 clubs: Glebe, Newtown, South Sydney, Eastern Suburbs, Western Suburbs, Balmain, North Sydney, Newcastle which only lasted until 1909, and Cumberland. However Cumberland had trouble enticing sufficient players and was forced to amalgamate with Western Suburbs the following season. Rugby League's first season began on Easter Monday 1908 on a wave of unrivalled enthusiasm. To South Sydney went the honour of being Rugby Leagues first champions 14-12 victors over Eastern Suburbs in the premiership final. Over the years more teams have been introduced to make an expanded competition, to strengthen and promote the game locally, nationally and at this present time internationally. The teams that have joined since the inaugural competition include: 1910 Annandale which folded in 1920. 1920 University which folded in 1937. 1921 St George. 1935 Canterbury. 1947 Manly and Parramatta. 1967 Cronulla and Penrith. 1982 Canberra and Illawarra. 1983 Newtown were expelled due to financial problems.

Sunday, January 12, 2020

Comparison: Claude Monet and Van Gogh

This as not due to a lack in technique or training; this is a style that Monet acquired by using very dappled brushstrokes in his work. The individual brushstrokes portray the different shapes of each object, which enhances the composition of this piece. The overlapping of distinct brush strokes gives the piece depth and a lively quality. For example, the high grass is well depicted as blowing in the wind but this movement would not be as beautifully rendered if Monet didn't use dappled brushstrokes.The Path on the Island of Saint Martin, Bethel has a very rich use of color and rightness that bring a sense of clarity to the piece. Monet uses a variety of color in this piece but sticks to mostly earthy tones which gives the piece a harmonious feeling. Monet did not try to smooth away or diminish the appearance of their brush strokes, which was a popular technique during Impressionism. Another Impressionist â€Å"technique† that Monet used was capturing a fleeting moment. In Pat h on the Island of Saint Martin, Bethel Monet captures the fleeting effects of sunlight that happen throughout that day.Capturing these moments enhances the feeling of a certain impression of the scene. Rain by Vincent Van Gogh is oil painting that was created in 1889. Van Gogh was a famous artist during the Post-Impressionism time period and created artworks that had a strong emotional impact on viewers. Rain has several realistic depictions but stays true to Van Sago's personal experience during the rain storm. Rain has a sad emotional feeling to it, because of the muddy, dark, vivid colors that Van Gogh chose to use.Vincent Van Gogh manipulated many different color lattes in most of his works and he manipulates the colors in Rain by overlapping them to create new tones and shades. The color of the paint that Van Gogh uses perfectly depicts a rainy day; the viewer immediately gets a sense of a gloomy rainstorm when looking at the piece. Van Sago's line work in this piece is extrao rdinary and allows the viewer to experience the rainstorm first hand; his use of long and short diagonal strokes, which cover the entire forefront of the painting, effortlessly depict a rain storm.Van Gogh choose to use thick white strokes of paint to present the rain and it is rendered beautifully especially in contrast to the darker colors in the background. Van Gogh is able to capture the true essence of the rainstorm by painting the piece very blurry. He rejects the idea of the landscape in order for the viewer to focus more on the rain. Behind the blurriness of the piece the viewer can make out a small fence that Van Gogh painted into his piece. The fence is a little asymmetrical, but seems intentional in order to create a sense of depth and achieve Van Sago's perspective during the rainstorm.In comparison, it is apparent hat Post- Impressionism was highly influenced by Impressionism, and there are many similar techniques used in both pieces. Monet and Van Sago's paintings are both portraying an outdoor landscape of a wheat field, but are painted in many different and unique ways. Van Sago's looks as if it was painted wildly and quickly. Motet's piece is clear that he took time to plan each paint stroke. Both oil paintings use earthy color tones but Van Sago's piece has a darker, muddy feel to it because of his technique of manipulating colors.Van Sago's work has a sense of looseness that test the mood and tone perfectly, while Motet's work has a little bit more depiction to objects and the landscape. Both artist use oil paint and keep a thick texture of paint so both pieces have this feeling that they are somewhat Jumping out at you. Motet's piece depicts the landscape quite clearly while Van Sago's piece is much more blurry and he denies much of the landscape. In Motet's piece the trees, landscape, and wheat field are successfully depicted and you can even see some small details. In Van Sago's piece one is more focused on the rain than the blurred out l andscape.Both artists have great use of space that allows the viewer to gain a sense of perspective; Rain seems to be a perspective that was looking down on the wheat filed, while in Path on the Island of Saint Martin, Bethel the viewer is at ground level with the field. In closing, Monet and Van Gogh are very alike in the sense that they both enjoyed painting outdoor landscapes, but they are very different in the way they capture the scenes. Monet strove to capture the essence of a fleeting moment, such as light, while Van Gogh strove to capture the essence of a particular mood or emotion.These two different styles are clearly depicted when walking through the galleries at the Philadelphia Museum of Art. Claude Motet's art work all give the viewer a sense of clarity with the use of earthy and warm colors that he uses to paint landscapes. Van Sago's art work often leaves one pondering of his exact emotive intentions were but for most, if not all, pieces the viewer is definitely able to feel an array of emotions while browsing through Van Sago's work. Path on the Island of Saint Martin, Bethel by Claude Monet. Personal Photograph by Natalie Pagans. 12 Par 2013.

Saturday, January 4, 2020

Analysis Of The Poem Southern Gothic - 1566 Words

Devan Gilbert Mrs. Myszkowski English 1102 17 April 2016 Southern Gothic Literature In the 19th century, the Southern Gothic genre quickly became popular after Edgar Allen Poe poems in the 18th century. Most writings were formed around the Civil War era, which plays an enormous part in the tone and setting in Southern Gothic writing styles. (O’Connell 63) Southern Gothic writing elements consist of â€Å"horror, romance and psychological and domestic dramas† (63). The setting of Southern Gothic was always dingy and dark which explains the tone of most southern states at this time. Southern Gothic writing styles were known to be grotesque, violent and gloomy with dark psychological twists that were to be carried on into the 20th century. There can also be other ways to exercise Southern Gothic styles like including strange events, paranormal elements and representing history in an almost comical approach. (63) There are some authors who have written very influential Southern Gothic style literature, such as A Rose for Emily by William Faulkner, A Good Man is Hard to Find and Good Country People by Flannery O’Conner. The father of Southern Gothic literature is William Faulkner, he is the most significant Southern Gothic writer with his most popular publishing A Rose for Emily. He beautifully portrays the Southern Gothic style with a morbid fictional story about Emily Grierson. Emily lost her father and was living alone in a large house in a classy neighborhood, which she feltShow MoreRelatedAnalysis Of Poe s The Fall Of The House Of Usher 3197 Words   |  13 Pagesrenowned for his critical theories as well as his many haunting poems and short stories. But Poe s work hasn’t always been as popular as it is today. In 1827, Poe published his first collection of poetry, Tamerlane, and Other Poems. 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