Tuesday, November 26, 2019

The English Reformation †English Literature Essay (100 Level Course)

The English Reformation – English Literature Essay (100 Level Course) Free Online Research Papers The English Reformation English Literature Essay (100 Level Course) All this led some people to look to Martin Luther as an innovator. Rome’s interference seemed intolerable, among other things, because of the new nationalistic spirit that was developing in Tudor times. Henry VIII, who had at first defended the Pope against Luther, was finally induced to separate the Church of England from Rome for both political and personal reasons. After his brother Arthur’s death, with a special dispensation of the Pope, he had in fact married his brother’s widow, Catherine, who had borne him a daughter, Mary. But he wanted a male heir. He had more over fallen in love with Anne Boleyn, a lady-in-waiting of the queen. And so, on the pretext that his marriage was illegal according to Canon Law, as Catherine was his sister-in-law, he asked the Pope to declare it void. Pope Clement VIT, who was practically subservient to Charles V of Spain, Catherine’s nephew and the real master of Europe, refused. The king did not accept the Pope’s authority and decided to solve the question through the English clergy and the English Parliament. He replaced his chancellor, Cardinal Wolsey, by Thomas More, and made Thomas Cranmer, a churchman favorable to the king’s divorce, Archbishop of Canterbury. Parliament declared that the king’s first marriage was void. In 1533 Henry married Anne Boleyn; England was declared an â€Å"Empire†, that is a â€Å"national State†, in which both civil and ecclesiastical causes were to he decided without the interference of any foreign jurisdiction. Another Act of Parliament in 1534 (Act of Supremacy) declared the king â€Å"Only Supreme Head on Earth of the Church of England†. Sir Thomas More did not accept the repudiation of the Pope’s authority in religious matters, and died on the scaffold in 1535. In 1536 papal authority in England was declared extinct. Research Papers on The English Reformation - English Literature Essay (100 Level Course)Comparison: Letter from Birmingham and CritoQuebec and CanadaBringing Democracy to AfricaAssess the importance of Nationalism 1815-1850 EuropeCanaanite Influence on the Early Israelite ReligionInfluences of Socio-Economic Status of Married MalesMind TravelStandardized Testing19 Century Society: A Deeply Divided EraPETSTEL analysis of India

Friday, November 22, 2019

Superconductor Definition, Types, and Uses

Superconductor Definition, Types, and Uses A superconductor is an element or metallic alloy which, when cooled below a certain threshold temperature, the material  dramatically loses all electrical resistance. In principle, superconductors can allow electrical current to flow without any energy loss (although, in practice, an ideal superconductor is very hard to produce). This type of current is called a supercurrent. The threshold temperature below which a material transitions into a superconductor state is designated as Tc, which stands for critical temperature. Not all materials turn into superconductors, and the materials that do each have their own value of Tc. Types of Superconductors Type I superconductors act as conductors at room temperature, but when cooled below Tc, the molecular motion within the material reduces enough that the flow of current can move unimpeded.Type 2 superconductors are not particularly good conductors at room temperature, the transition to a superconductor state is more gradual than Type 1 superconductors. The mechanism and physical basis for this change in state is not, at present, fully understood. Type 2 superconductors are typically metallic compounds and alloys. Discovery of the Superconductor Superconductivity was first discovered in 1911 when mercury was cooled to approximately 4 degrees Kelvin by Dutch physicist Heike Kamerlingh Onnes, which earned him the 1913 Nobel Prize in physics. In the years since, this field has greatly expanded and many other forms of superconductors have been discovered, including Type 2 superconductors in the 1930s. The basic theory of superconductivity, BCS Theory, earned the scientists- John Bardeen, Leon Cooper, and John Schrieffer- the 1972 Nobel Prize in physics. A portion of the 1973 Nobel Prize in physics went to Brian Josephson, also for work with superconductivity. In January 1986, Karl Muller and Johannes Bednorz made a discovery that revolutionized how scientists thought of superconductors. Prior to this point, the understanding was that superconductivity manifested only when cooled to  near  absolute zero, but using an oxide of barium, lanthanum, and copper, they found that it became a superconductor at approximately 40 degrees Kelvin. This initiated a race to discover materials that functioned as superconductors at much higher temperatures. In the decades since, the highest temperatures that had been reached were about 133 degrees Kelvin (though you could get up to 164 degrees Kelvin if you applied a high pressure). In August 2015, a paper published in the journal Nature  reported the discovery of superconductivity at a temperature of 203 degrees Kelvin when under high pressure. Applications of Superconductors Superconductors are used in a variety of applications, but most notably within the structure of the Large Hadron Collider. The tunnels that contain the beams of charged particles are surrounded by tubes containing powerful superconductors. The supercurrents that flow through the superconductors generate an intense magnetic field, through electromagnetic induction, that can be used to accelerate and direct the team as desired. In addition, superconductors exhibit the  Meissner effect  in which they cancel all magnetic flux inside the material, becoming perfectly diamagnetic (discovered in 1933). In this case, the magnetic field lines actually travel around the cooled superconductor. It is this property of  superconductors  which is frequently used in magnetic levitation experiments, such as the quantum locking seen in quantum levitation. In other words, if  Back to the Future  style hoverboards ever become a reality. In a less mundane application, superconductors play a role in modern advancements in magnetic levitation trains, which provide a powerful possibility for high-speed public transport that is based on electricity (which can be generated using renewable energy) in contrast to non-renewable current options like airplanes, cars, and coal-powered trains. Edited by Anne Marie Helmenstine, Ph.D.

Thursday, November 21, 2019

The history, current status, and adoption implications of a Financial Coursework

The history, current status, and adoption implications of a Financial Accounting Standards Board ongoing project - Coursework Example Some of the key provisions of the ongoing FASB project include a requirement for entities to prepare their financial statements using liquidation basis of accounting when a liquidation plan has been approved with relevant authorities as well as when a liquidation plan has been imposed by other forces and there is less likelihood that the entity will successfully return from liquidation (North and Wagenen, 2013). On the other hand, the ongoing project seeks to change the financial statement form for entities using the liquidation basis of accounting into a statement of changes in the liquidation net assets. Lastly, the project also require full disclosure of an entity’s liquidation plan, assumptions used in measuring the assets and liabilities, the intended methods, amount of income and costs accrued as well as the expected duration of the liquidation process. This paper describes the FASB’s liquidation basis of accounting project, its history as well as the current stat us of the project. History and background of the Project The history of the current liquidation basis of accounting project began in 1984 when the Financial Accounting Standards Board released Financial Report Survey by AICPA and illustration of Accounting for Enterprises in Unusual Circumstances and Reporting. In fact, this involved a survey conducted on enterprises, which were reorganized or liquidating. The survey focused on offering a brief review of literatures concerning liquidating and reorganized enterprises. Later in 2007, a there was establishment of a project to this agenda by FASB, aimed at dealing with issues regarding liquidation basis of accounting (AIRA, 2012). Additionally, the project was becoming immediate due to the ongoing concern and the effort by FASB to incorporate AICPA’s Codification of Statements on Auditing Standards AU Section 341. In 2008, FASB offers a draft to establish considerations going concern, and later in 2009, adoption of Accounting Sta ndards Codification contributed through authoritative guidance on ways to deal with constitutes liquidation basis accounting (AIRA, 2012). In July 2012, FASB issued a draft of their proposed accounting standards update titled the Liquidation Basis of Accounting to the Accounting Standards Codification (ASC). Prior to the adoption of the project, ASC, the GAAP used to provide very little guidance regarding what is constituting liquidation basis of accounting as well as how the basis of accounting should be applied to any given entity. The added project to FASB agenda was primarily designed to address both the liquidation basis accounting and going concern issues. Current Status Currently, FASB is making preparations in the project to establish ways of communicating effectively to stakeholders on issues regarding standards-setting activities. They are also making necessary project plans by listing the agendas of the project, thereby making estimates of publication dates by the end of 2013 (North and Wagenen, 2013). FASB is making deterring comments to be made of anticipated period of closure in the next four quarters. They are also holding roundtable meeting and making plans to hold other public forums. Moreover, they are setting standards based on establishment of due process on the procedures, which entail extensive consultation. The project plan is focused on facilitating change due to consultation or other reasons.

Tuesday, November 19, 2019

The Power of Poetry Essay Example | Topics and Well Written Essays - 1250 words

The Power of Poetry - Essay Example To prove the potency of poetry, the poem chosen here is called ‘Aunt Jennifer’s Tigers’ and it was written by Adrienne Rich. This paper seeks to prove how poetry can be used as a powerful medium to convey much more than pretty verses. Poetry can be a vehicle for social critique, literary expertise and so much more. ‘Aunt Jennifer’s Tigers’ is a relatively short poem of twelve lines that tells the story of the poet’s Aunt, a nervous and diminutive woman who lives in terror of her husband. It has a rhyme scheme of AABB with no variation. This rhyme gives it a very simple, almost childlike quality that belies its serious content. Another great thing about the choice of the structure for this poem is its short length. The brevity of the poem reinforces the tragic brevity of the life of Aunt Jennifer in the poem. Thus, it can already be noted that even the most apparent features of a poem can be of significance and hold more meaning than meet s the eye. To move into the poem itself, the first lines are: ‘Aunt Jennifer's tigers prance across a screen, / Bright topaz denizens of a world of green.’ The first words echo the title of the poem – again, much like a nursery rhyme does, reinforcing the irony of the childlike style against a grim subject. The lines also introduce the subject of the poem: Aunt Jennifer herself and her ‘tigers’. From the use of the metaphor ‘prance across a screen’, one can hazard a guess that these are either tigers that Aunt Jennifer embroiders or knits. The imagery of ‘bright topaz’ against a ‘world of green’ is very visually evocative and also serves the purpose of setting up a contrast that will tie in with the theme at a later point. The lines following these may come as a bit of a surprise to the reader. After introducing the rather pleasant scene of ‘prancing’ tigers of bright topaz, the poet writes: They do not fear the men beneath the tree; They pace in sleek chivalric certainty (Rich 3-4) This negation of fear does not ‘naturally’ follow a description of something. In usual conversation perhaps, or in prose, one would not jump from describing ‘prancing’ to ‘they do not fear.’ This sort of jump in logic to achieve an end – one that will be cleared by the end of the poem – can only be achieved with such mastery and simplicity in poetry. The lines introduce an element of gender. ‘Men beneath the tree’, given the context of tigers, evokes an image of hunters or hunting – a traditionally male activity. ‘Sleek chivalric certainty’ reinforces this image of hunters in their uniforms and presents a picture of masculinity. The oppression of women in a patriarchal world is the major theme of this poem and it is introduced here. Given this knowledge then, the contrast present in ‘bright topaz’ in ‘a world of green’ can appear to symbolize the visible nature of women in a world of men where they seem to ‘stick out’ and cannot blend in easily. The second paragraph of them poem begins with the identical phrase as the first, ‘Aunt Jennifer’s’ – this is a double reinforcing of the children’s nursery rhyme structure which usually has repetitions of phrases like these: Aunt Jennifer's fingers fluttering through her wool Find even the ivory needle hard to pull. The massive weight of Uncle's wedding

Sunday, November 17, 2019

Custom Snowboards Inc. Essay Example for Free

Custom Snowboards Inc. Essay The following is a summary report is an analysis of the current financial statements of Custom Snowboards Inc. The company wishes to be considered for an extended long term loan for a European expansion. We have arrived at a selection of key financial statement line items, conducted a risk assessment, and ratios and if the loan is granted, analysis on how to track the progress of the company’s ability to repay the loan. Financial Statement Analysis Income statements and balance sheets were reviewed to summarize the following key points that could impact the loan decision. Horizontal, vertical, trend, and ratio analysis were also reviewed to provide a solid understanding of the financial highlights of Custom Snowboards in the areas of profitability, liquidity, and solvency. Revenue. Revenue includes net sales, cost of goods sold, and gross profit. Gross profit continues to grow at 30.4% with .23%/ $4,900 from year 12 to 13, and .93%/ $19,600 from year 13 to 14. Net sales also showed the same growth at 100%. The company expects continued growth over the next three years and according to the trend analysis, has the ability to do so. This demonstrates the company’s ability to keep overhead under control and maintain constant margin in relation to sales, consistent year after year. The expenses are variable in relation to the sales. Higher gross sales leads to higher operating income available to service debt in the form of interest payments. Operating Expenses. The increase in utilities and other general and admin  expenses should not fluctuate as they are fixed expenses. This should be reviewed to determine if the increase was due to faulty equipment, temporary increase in market costs, or permanent increases. The compensation parts, administration salaries as we as executive compensation increased as well. Overall, the operating income declined from year to year which impacts Custom Snowboards ability to service debt. Net earnings also declined as a result impacting earnings per share. This reflects the company did not manage these expenses well however, Custom Snowboards Inc. has grown as well so the increase could be due to hiring of more employees, or higher quality employees, or awarding those doing well within the company already. This could also impact moral and welfare of employees who become happier and more productive. The trend analysis shows continued growth to balance this bottom line. Assets and Liabilities. Overall, liabilities decreased, assets increased. Although current assets show a decline in year 14, the total assets continue to rise. Cash and cash equivalents have gone up, short-term show a slightly distorted view as the company took out an investment in year 12 which lowered cash and raised investments but then did the opposite as the investment was cashed in. Over the three years, the company shows it had sufficient liquidity to pay current liabilities owed. Increased assets and decreased liabilities shows the company’s ability to pay its long term debt and interest. Current ratio of 7.06 in year 13 and 6.56 in year 14 reiterates the ability to pay debts while maintaining daily operations. This higher current ratio also indicates Custom Snowboards should be taking more risks and investing money back into the company. This loan and consequently the expansion to Europe will deliver exactly that. The company is showing a steady increase in retained earnings as well. Financial Risks The most prevailing financial risks the bank loan officer may take note in is the general and administrative expenses continued increase. The company should review the reasons for the increase as well as the specific area in  which is causing the issue and try to address the issue to lower the expenses. Processes should be developed to eliminate the excess expenses and decrease the risk associated with remaining items. The other risk is the increase in compensation. Maintaining highly qualified and trained staff may be what the company needs. Custom Snowboards will need to ensure employees stay motivated to produce inventory and drive sales. A commissioning program could be implemented in addition to salaries or awards based on performance and higher net sales. Custom Snowboards can minimize risk by continuing to grow sales and reinvesting into the company. Expansion to Europe is one way. Another is to invest money into research and development, and marketing. No increase in research and development happened in the past three years and could prove beneficial to the company. Website create and maintenance can also be used to mitigate risks. A well working website can bring in more sales and possible reduce the compensation budget as employees leave through natural attrition. Another way the company can impact liquidity and mitigate risk is by paying debts on time and as soon as possible. This lowers interest and saves the company money it can be investing in short-term investments. Collecting outstanding debts is also an important way to mitigate risk. Custom Snowboards can maintain its accounts payables increase without increasing portion of long-term debt. The company can mitigate the risk of accounts receivable not paid on time by ensuring products are delivered on time, properly invoiced, and accurate goods. Accounts receivable should be paid under 30 days but accounts payable lengthened to 60. Inventory should remain stable so assets are higher than liabilities. Excess inventory uses capital that should be used in other investments in the company. The company can accurate and strict inventory records to make sure it knows what it has on hand, and what needs to be ordered. Matching billing cycles to production will optimize assets. Building good rapport with vendors and being loyal customers who pay their bills on time could  afford the company certain vendor discounts to lower cost. Ratios Custom Snowboards’ Ratio Analysis was reviewed to determine the company’s ability to repay the principle and interest on the five year loan. The current ratio as discussed previously, shows the company’s ability to pay for its current liabilities, with its current assets. The current ratio shows the company can do just that. Since Custom Snowboards has the ability to pay for its current liabilities 6 times over, that should be a strong indication to the bank that the company has the ability and will pay its short-term loan. The higher number also indicates the company needs to start placing money in profitable investments such as expansion. The acid test ratio, or quick ratio tells the same story as the current ration, without inventory. The debt ratio shows how much of the company’s assets are financed unveiling any hidden debt management issues as well as a long term solvency indicator. In this case, Custom Snowboards debt ratio is a little high with industry standards at about 40%. However, Custom Snowboards’ debt ratio has decreased in year 14 indicating the company is gaining a better handle on its debt management. The average collection period is the amount of days the company waits before payments on received on accounts receivable. Collecting monies creates cash that can be used to make payments on the company’s own debts. Custom Snowboards is receiving payments in 11 days. Winter sports set the bar at a high 32.5 days which shows that Custom Snowboards does a much better job at managing account receivable. Gross profit margin is monies remaining subtracting good sold costs. Gross profit margin pays additional expenses and should not fluctuate. The steady 30.4% shows the bank that Custom Snowboards is consistent and their gross profit is enough to sustain future operations. The operating profit margin includes all expenses. This ratio should be going up as it measures the company’s pricing strategy and operating efficiencies however, Custom Snowboards operating profit margin is declining and will need to be addressed. Net profit margin shows how the company turns revenues into profits from sales. At less than 2%, Custom Snowboards is not doing well in this are either. Winter Sports is well above Custom Snowboards with 5.1%. The bank will not look upon the idea that the company cannot turn sales into profits as a positive. Earnings per share (EPS) indicates profitability for the shareholders. At .10 and .15, Custom Snowboards has proven it can create wealth for its investors. The company is doing better than Winter Sports in this area but should take note of the decline and take steps to ensure this is not a trend. The company’s return on total assets is at 5%. Although dropping from 7.3% the year before, it is still higher than its competitors. As with the earnings per share, Custom Snowboards should take care in ensuring the decline is not a trend. The return on total assets shows the bank that the company can use their assets to create income. Income that can be used to pay loans. The price earnings ratio is the market value of how much an investor is willing to pay for $1 of current earnings, indicating future growth. Custom Snowboards’ price earnings ratio is a higher 30.59 while the competitions is at 29. The bank however, may see the investors were more hesitant in year 14 as the price earnings ratio dropped from 66.22 to 30.59. Finally, times interest ratio measures the company’s ability to pay its interest on debts, pre-tax. Custom Snowboards times interest earned is nearly half Winter Sports 5.10, at 2.65. Failure to pay interest rates could result in financial failure, including bankruptcy. This number indicates that the company can only pay its interest a little over twice  with pre-tax earnings. This leaves little room for error. The bank may see this as a gauge that Custom Snowboards should find ways to increase this number prior to adding more debt.

Thursday, November 14, 2019

Creators and Parasites in Ayn Rands The Fountainhead Essay -- Ayn Ran

Creators and Parasites in The Fountainhead "The creators concern is the conquest of nature. The parasites concern is the conquest of men," Howard Roark states in his dramatic courtroom speech defending himself after the Cortlandt Homes incident. This quote sums up the two categories of people in rather graphic form. The creator, or non-conformist, being glorified in his attempt to better the very earth itself, independent of the constraints of humanity. The parasite, or conformist, being reduced to the lowest of all species, with a selfish goal of ruling man. This is a goal a conformist will never reach because instead of guiding society, the conformist is bound by societies rules. This accurate depiction can be visibly seen in the characters of Howard Roark, Peter Keating, and Ellsworth Tooey. Howard Roark is a creator, and he knows it. Glorifying himself, although not looking for praise, but rather stating something that is as common to him as a fact. A devout anarchist, Roark views nature as something that man must improve upon. He has no desire for anything from mankind, he does not want to be a leader, or even for others to see the world his way, he simply doesn't care about those things. The destruction of the Cortlandt Housing project is a result of a view that any alterations of a creators plans by a mere parasite perverts something sacred. In keeping with this ideal it appears sickening that any person would lower their talents to the level of standard society, even if they do it for the sake of survival. A creator must never compromise, especially to the whims of lemmin... ...; Roark exists untainted by the disease that is conformity, and is all the better for it. The sad truth that parasites, such as Keating and Toohey, strive to control man, which leads both men to misery and eventual ruin. Keating living in his worse nightmare, alone, and exposed as a fraud. Toohey, on the other hand, continues to appear happy to the general public, but silently fights the knowledge that he will never be a creator. In the end the message is clear, to be a creator is to rise above society and evolve nature, without concern for the group pattern. The parasite, however, attempts to rule men, but ends up being prisoner to them. The path Roark followed required strength of character, drive, and endurance that few posses, but if one can survive going against the grain, they can discover true happiness.

Tuesday, November 12, 2019

The End or The Journey

The road awards my future goal would be able to modify my personality. The Journey would allow myself to understand my personality even further. Also, the passage towards my future would grant myself the privilege of discovering who I am. I do not understand myself, but a part of the journey is discovering what your intentions, dreams, actions, paths are. The goal would still be at the end. However, the journey is a never-ending adventure. The initial goal would waiver with each action, decision, made. The future is full of different paths, experiencing the different paths would transform a person into a new being.A person is similar to a caterpillar, a transforming creature. The caterpillar changes from a helpless creature into a powerful butterfly and humans grow with each experience they encounter. For example, each day that goes by, science is evolving by the scientists who encounter new Ideas, experiments, and results. Each day passes with change from within. As a future is full of different paths, dreams are full of different results and mindsets. In the life Vive experienced so far, Vive been through many dreams and career paths, the journey towards my future is a never-ending experience.My first dream started as an artist during my elementary school days; that ended when I realized there were other people who were more talented in the arts. However, I continued to sketch as a hobby. My second career path was through history as an anthropologist; that career went down the drain because of money issues. My third dream was a preschool teacher. That dream began with my love for children and is still a possible career selection for my future. My fourth career choice Is a pedantically. Although the choice of continuing school for a long time will probably backfire on me, the desire to alp children has kept that dream alive.My fifth dream Is to be an accountant, my current dream. All the different dreams I've had over the years has set myself towards different results, but my ever-changing demeanor has confused my end result. The future Is unclear and the path Is cloudy, the end Is a mystery and the Journey Is a challenge. People will grow as they move forward. However, there Is no guarantee of growth at the end of the road. The obstacles before a challenger calls for mistakes and growth, not perfection. The end is perfection, but the trek towards he end is full of mistakes, errors, and progress.That is why I believe that the journey is greater than the goal. The End or The Journey By Cindy â€Å"The Journey is far greater than the inn. † I am a sixteen year old girl. As a child, there is a long Journey towards adulthood. There is the pleasure of the Journey taken and the Joy of the end. Some people may more impact on the person. During Journeys, there are obstacles that the Journeyer has to overcome. The road understand myself, but a part of the Journey is discovering what your intentions, dreams, actions, paths are. The goal wou ld still be at the end.However, the Journey is new ideas, experiments, and results. Each day passes with change from within. As a selection for my future. My fourth career choice is a petrifaction. Although the help children has kept that dream alive. My fifth dream is to be an accountant, my current dream. All the different dreams Vive had over the years has set myself result. The future is unclear and the path is cloudy, the end is a mystery and the journey is a challenge. People will grow as they move forward. However, there is no the end is full of mistakes, errors, and progress. That is why I believe that the Journey