Marijuana and its Legalization Free Essays

The legality of marijuana has been a hot topic debated upon for years. However, upon close inspection of studies and articles, it is clear that it is in the better interest of the government to lift the ban on marijuana. The first thing I learned from the inquiry into this issue was that prohibition fails to control the use and production of marijuana. We will write a custom essay sample on Marijuana and its Legalization or any similar topic only for you Order Now On the contrary, the illegal aspect tickles the curiosity of teenagers, resulting in opportunists seizing this chance to sell marijuana to them. The marijuana is distributed in schools by student dealers who learn to make easy money, and these students may be lead into the crime industries. The problem exists in the ubiquitous nature of marijuana and it not being the highest priority of the police. The distribution is not being controlled and neither are sources of the marijuana, which misses the reason of existence for prohibition. In fact, through legalizing marijuana usage, the government can earn a plethora of money through taxing, the price can be controlled to be of proper value instead of the underground pricing, and the number of illegal dealers would decrease due to marijuana not being as profitable. In a survey conducted by the National Center on Addiction and Substance Abuse at Columbia University, they reported that â€Å"teens could more readily access pot than beer or prescription drugs. What makes alcohol different from marijuana is that alcohol is legal, regulated through age restrictions, and taught in public education about its awareness. For instance, in high school, there are no such things as alcohol dealers or tobacco dealers, which leads to the need of a middle-man who is of age to buy such products. That middle man is often an older student who has to go out of his way to buy alcohol or tobacco which is a great hassle, whereas marijuana is easily found within the student population. People may argue that it is the pure danger of marijuana that led to its prohibition, but contrary to popular belief, it is said that marijuana was made illegal in the US for population control of Mexicans and Black people. Harry J. Anslinger, the director of the Federal Bureau of Narcotics remarked that the reason for the ban of marijuana was â€Å"its effect on the degenerate races. † There is no scientific evidence that such known side effects as schizophrenia, heart attacks or cancer are actually caused by marijuana and therefore the danger of the drug cannot be the reason being illegal. However, due to marijuana smokers being disoriented and having loss of coordination and logical thought, it would be more reasonable to make certain activities or actions illegal when influenced by marijuana instead, similarly to alcohol. Lastly, the research showed that keeping marijuana illegal is more expensive than lobbying it. Apparently the government’s â€Å"War on Drugs† results in millions of dollars in losses when locking people related to marijuana in prison, paying for their food, housing, health care, attorney fees, and court costs. All this is paid by taxpayer money which are meant for and could be used for other things concerning the country. Also, as stated in the above, the government is missing out on tax opportunities that could be in turn used for more effective drug education programs. If marijuana were legal the government would have much more money to spend on important problems. Even in our neighbourhoods, hundreds of students are smoking cannabis. Instead of having a large portion of our population having to smoke illegally, it would be more advisable to free the ban and profit from the perks of legalizing marijuana. How to cite Marijuana and its Legalization, Papers

Issues in Harmonization of Accounting Standards-Free-Samples

Question: Discuss about the Harmonization of the Accounting Standards with the International Accounting Standards (IAS/IFRS). Answer: Introduction The harmonization of the accounting standards refers to the process of aligning the local accounting standards of a country with the international accounting standards. The primary objective of harmonization is to achieve the comparability in the financial reporting. Different countries have different accounting practices; the harmonization is an attempt to reduce the differences in the accounting practices adopted by different countries (Wang, 2011). In the context of this, a report has been presented to provide discussion on the harmonization of the accounting standards. For the analysis of practical case, WIPRO Limited listed on the National Stock Exchange of India has been chosen. Reasons for Harmonization The accounting standards and practices are set out by the government of a country by referring to the economic environment of that country. The economic environment of countries is bound to be different. Thus, there arise differences in the accounting standards and the practices of the countries (Franklin, 2012). The difference in accounting practices of countries is the primary reason that laid to harmonization. As has already been iterated that harmonization of the accounting standards brings in parity in the financial reporting of two companies that operate in two different countries. The local accounting standards of a country are modified or changed to make them in line with the international accounting standards through the harmonization process (Franklin, 2012). It is crucial to understand that harmonization is different from convergence. In the convergence process, the local accounting standards of a country are changed to incorporate the provisions of the international accounting standards. However, in the harmonization process, the local accounting standards are modified only to the extent these are in conflict with the international accounting standards. In the harmonization process, the local accounting standards are allowed to keep and retain the provisions that can not be altered due to peculiarities of the economic environment of a country. For example, Indian GAAP harmonizes the accounting standards to make them aligned with the international accounting standard but simultaneously it also provides curve outs. The curve outs have been issued to provide for the areas in the accounting standard which are to be kept and retained and not be adopted from international accounting standard (KPMG, 2014). The harmonization also assists the companies in raising capital at the international platform. In order to raise capital at the international platform, it is essential for a company to prepare and present its financial statements in accordance with the international accounting practices (Wang, 2011). Thus, by adopting the harmonization process, the local accounting standards are aligned with the international accounting standards. Due to this harmonization, the financial statements prepared by the companies become comparable which makes it easy for the investors to evaluate the companys financial performance. The evaluation of financial performance of the company is an important exercise in the investment decision. Thus, if the investor is not able to evaluate the financial performance of a company due to the reasons that its financial statements have been prepared using different accounting practices, he would not be able to make out the decision to invest in the company (Wang, 2011 ). In the context of Indian economy, it is essential to promote high quality financial reporting practices for the overall economic growth. One way to improve the quality of accounting practices in India is to make the modifications in the accounting practices to align them with the international accounting practices (Kaur, 2014). Thus, harmonization of the Indian accounting standards is critical for the economic growth in India. It is perceived that the improvement in the accounting practices through harmonization of the accounting standards in India would help the trade and business grow. As the harmonization of the Indian accounting practices will help in developing capital markets, improve access to credit, and developing the financial sector. It will bring in the financial stability which is crucial for the sustainable economic growth. The Indian economy is on the development pathway and it needs the financial support at the international platform to grow rapidly. However, it is po ssible only when India harmonizes its accounting and financial reporting practices with the international standards. The harmonization of the Indian accounting standards with the international accounting standards would bring transparency in the system which is much needed for economic growth (Kaur, 2014). Issues in Harmonization of Accounting Standards It is considered that the high quality accounting practices coupled with the stringent governance mechanism are the basics for economic development. In order to improve the accounting practices and the governance system in the country, it is essential to increase transparency and fix accountability (Griff, 2014). In this direction, one of the endeavors of the government is the harmonization of the accounting standards with the international accounting standards. However, the process of harmonization of the accounting standards with the international accounting standards is not easy. There are various economic, political, and social obstacles that come in the way of harmonization process. It is important to find out resolutions to the issues and problems that are being faced in the process of harmonization to make it a successful mission (Griff, 2014). The first issue that comes in the way of harmonization process is the differences in the economic environment of the developing and the developed countries. The characteristics of a developing country will be different from those of a developed country. However, the international accounting standards equally apply to all the countries; thus, there would be certain things that are not suitable to the economic environment of the developing countries (Bensadon Praquin, 2016). Further, there arise issues from the political view point also. The harmonization of the accounting standards is given effect through a legal process only. The political parties have influence over the legal processes, thus, the political differences could arise when considering approving the harmonization process. Particularly, in the democratic country like India, the political issues are most likely to arise (Bensadon Praquin, 2016). Further, taking a narrow view point, the harmonization of the accounting standards will also cause changes in other laws of the country. The accounting standards are issued under the authority of the corporations/companies act (Wong, 2014). Thus, the harmonization process would first lead to changes in the corporations act. Further, the consequent changes in the various other laws could also be required such as taxation laws and securities exchange laws and regulations. Thus, the harmonization of the accounting standards is not a one step process. It will require substantial changes in the legal system of the country, which could make it a time consuming process (Wong, 2014). Further, in addition to the above, the most critical issue arises for the small and medium sized enterprises. It has been considered that the international accounting standards will add complexity to accounting process of the small and medium sized firms (Wong, 2014). Further, it is also argued that the international accounting standards are not as relevant to the small and medium sized firms as these are to the large corporations. The adoption of international accounting standards by the small and medium sized firms not only adds complexities to the accounting process but it will also cause additional costs being incurred by these firms. Further, the issues may arise in regards to understanding of the international accounting standards in the small firms. In the absence of adequate training, the small firms may not be able to apply the international accounting standards appropriately (Wong, 2014). In India, the ministry of corporate affairs has declared harmonization of the Indian accounting standards with the international accounting standards. The convergence of Indian accounting standards is in the process. The Indian government has replaced the old accounting standards with the new Indian accounting standards in its endeavor to converge with the international accounting standards (RSM, 2017). The new Indian accounting standards have been prepared on the lines of international accounting standards. Further, the new Indian accounting standards have been made applicable to the companies in the phased manner. The listed entities and the unlisted public companies with net worth of ? 500 cores or more have been mandated to prepare their financial statements for the year 2016-17 in accordance with new Indian accounting standards (RSM, 2017). In the convergence and implementation of the accounting standards many issues have been faced in India. Firstly, the Indian economy is characterized as a developing economy and the international accounting standards are framed from the view point of developed countries. Thus, the difference in the nature of economy is an issue itself. Secondly, India is a democratic country which means that the political challenges are severe in regards to approval and implementation of the converged accounting standards (Siddiqui, 2011). There have been endeavors since the year 2011 to converge and implement the converged accounting standards, but the same is yet to be implemented in the full phase. The Indian accounting standards differs significantly from the international accounting standards on the aspects of fair value measurements. Thus, it is really difficult for the companies to adopt the converged accounting standards in the accounting areas which require fair value measurements such as fin ancial instruments, employee stock options, and valuation of the assets (Siddiqui, 2011). Case Study to Illustrate the Attempt to Harmonization In order to demonstrate the issues and challenges in adoption of the harmonized accounting standards and under the same from the practical view point, it is necessary to analyze case of a company. It has been observed that the converged accounting standards in India have been made applicable for the listed and other big size public companies from the financial year 2016-17 (RSM, 2017). Therefore, the financial statements of the companies under the new financial reporting regime are yet to publish. However, WIPRO Limited listed on the national stock exchange (NSE) of India has been proactive in adopting the international accounting standards for the financial reporting purposes. WIPRO Limited is engaged in the business of information technology services and it operates worldwide in many countries. The company has prepared the financial statement of the year 2016-17 in accordance with the Ind AS which are converged Indian accounting standards (Annual WIPRO, 2016). In the year 2016-17, the company has prepared the financial statement in accordance with the Ind AS for the first time. The process of migration from the old India GAAP to the new Indian GAAP has been successful in the company. However, there have been various challenges in front of the management in changing the accounting policies to make them align with the Ind AS. The financial impact of adoption of Ind AS on WIPROs financial performance and position has been depicted as shown below: Figure 1: Impact of Adoption of Ind AS (Annual WIPRO, 2016) It could be observed from the chart presented above that there has been positive impact on the shareholders equity. Due to adoption of the Ind AS, the shareholders equity has increased from ?409,052 to ?412,257 in the year 2016. Further, the profitability has also increased under the new reporting regime. The net profit of the company was ?80,990 in the year 2016 under the old GAAP, however the same increased to ?82,005 under the new GAAP (Annual WIPRO, 2016). The differences in the accounting practices in the old and the new GAAP are many, however, the major are in the areas of recognition of dividend liability, valuation of investments and intangible assets, employee payments, and share based payments. As per the new GAAP, the dividend liability in respect of the current year dividend is to be recognized in the current year itself. Thus, the company has revised its policy regarding recognition and disclosure of the dividend in the financial statements (Annual WIPRO, 2016). Further, there has been observed difference in the valuation of investments. As per the existing accounting standard-13, the short term investments are to be valued at the lower of cost or the fair value. Further, it provided that the long term investments are to be valued at cost and only the adjustments in regards to permanent diminution in the value would be allowed to be made from the cost (Annual WIPRO, 2016). However, the position is different in the new Ind AS. As per the new Ind AS, the short and long term both the types of investments are to be valued at fair value. Further, the investments are to be marked to market to recognize the profit and loss. WIPRO Limited has changed its accounting policy in regards to recognition and measurement of the investments. The impact of change in the accounting policy on the equity and the profits has been shown in the figure depicted above (Annual WIPRO, 2016). The most of the investments of the company were in the form of equity shares quoted on the stock exchange, therefore, there was not much problem in adopting the fair valuation basis as required under the new Ind AS. However, the company faced problems in determining the fair value of few investments which were in the form of unlisted securities. Further, the accounting policy in regards to employee benefits was also affected due to adoption of Ind AS. Under the existing the existing accounting standard-15, the actuarial gains and losses were used to be recognized through the income statement. However, the new Ind AS provides that the actuarial gains and losses would not be recognized through the statement of profit and loss rather these should be recognized through the comprehensive statement of income (Annual WIPRO, 2016). Thus, these were the major changes caused due to harmonization of the accounting standards with the international accounting standard. WIPRO Limited however faced challenges in implementing the new accounting standards but it was able to do this convergence process successfully. Conclusion The report presented in this document is concentrated in on discussing the issues and challenges in the harmonization of the accounting standards. From the discussion carried out in this report, it could be articulated that the convergence of the local accounting standards with the international accounting standards is essential and it has importance from the economic development view point. However, there are many issues that may come across while considering harmonization of the accounting standards, but it is necessary to carry out such harmonization for the well being of the economy. A case of WIPRO Limited has been discussed in the report that demonstrates the successful implementation of the converged accounting standards in India. Further recommendations in this regards are given as below: To keep pace with the economic developments at the international level, it is recommended to harmonize the accounting standards and change the accounting practices as per the international accounting practices (Hindubusinessline, 2017). For the smooth implementation of the convergence process, it is recommended that the accounting bodies and the government authorities should be fully prepared. The implementation of the new accounting regime should be carried out in the phased manner to ensure that the adoption by the industry has been successful (Hindubusinessline, 2017). References Annual WIPRO. 2017. Annual report of WIPRO Limited 2017. Retrieved July 31, 2017, from https://www.wipro.com/documents/investors/pdf-files/Wipro-Annual-Report-for-FY-2016-17.pdf Bensadon, D. Praquin, N. 2016. IFRS in a Global World: International and Critical Perspectives on Accounting. Springer. Franklin, L. 2012. Harmonisation - The desire by the IASB to harmonise accounting is the triumph of hope over experience. GRIN Verlag. Griff, M. 2014. Professional Accounting Essays and Assignments. Lulu Press, Inc. Hindubusinessline. 2017. For Smother IFRS Conversion. Retrieved July 31, 2017, from https://www.thehindubusinessline.com/todays-paper/tp-opinion/for-smoother-ifrs-convergence/article1067258.ece https://www.rsm.global/india/insights/special-reports/ind-applicability-sector-wise-analysis Kaur, M. 2014. Convergence of Accounting Standards in India with IFRS. Indian Journal of Research. Retrieved July 31, 2017, from https://www.worldwidejournals.com/paripex/recent_issues_pdf/June_2014_1402919445_0b528_7.pdf KPMG. 2014. Amendments to Ind AS: Carve-Outs. Retrieved July 31, 2017, from https://assets.kpmg.com/content/dam/kpmg/pdf/2015/03/IFRS-Notes-Sept14.pdf RSM. 2017. Ind AS Applicability Sector-wise Analysis. Retrieved July 31, 2017, from Siddiqui, A.S. 2011. Comprehensive Accountancy XI. Laxmi Publications. Wang, C. 2011. Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer. Retrieved July 31, 2017, from https://www.kellogg.northwestern.edu/accounting/papers/Wang.pdf Wong, P. 2014. Challenges and Successes in Implementing International Standards: Achieving Convergence to IFRS and ISA. Retrieved July 31, 2017, from https://www.cimaglobal.com/Documents/ImportedDocuments/ifac_report_challengesuccess_111004.pdf

Poem Analysis The Little Boy Lost vs. The Little Girl Lost Essay Example

Poem Analysis: The Little Boy Lost vs. The Little Girl Lost Paper A belief of envisioning a future to seek your creator is a task many people, young or old, continue to accomplish today. William Blake’s two poems from Songs of Experience: â€Å"The Little Boy   Lost† and â€Å"The Little Girl Lost† recognizes two children of different genders living through a time of need. The narrator in these two poems lecture through an era of mixed emotions and opinions the little boy and girl witnessed. The setting of â€Å"The Little Boy Lost† takes place in a location with a community of people, and â€Å"The Little Girl Lost† is portrayed in the wilderness alone. In addition, his poems feature a child as the inquiring human spirit. The two children in Blake’s poems reveal similar beliefs involving their creator; however, the children are looked upon differently from their surrounding environment and they are each in a setting where their actions determine their passing of life. In both poems Blake expresses each narrator viewing a similar imagination of their inner-soul, which in the end leads to their passing of life. Each poem opens with symbolizing their communication toward their creator. The narrator of the little boy believes in titling his inventor as â€Å"Father† (line 5) and for Lyca (the little girl); â€Å"her maker† (6). First, the boy questionably asks his Father how he could love something â€Å"greater than itself† (4). Believing to recognize that love is at first selfish, that no one seems capable of loving another more than himself. In a different opinion Lyca initiates to â€Å"arise and seek† (5) for her maker. Showing, without question, she trusts every moment of her life in her creators plans. The narrator interprets Lyca wandering into the wild as it becomes a â€Å"garden† (8). Illustrating positive hints are taking place in her belief. The boy continues to vent that he can only love his Father like a bird that â€Å"picks up crumbs around the door† (8). We will write a custom essay sample on Poem Analysis: The Little Boy Lost vs. The Little Girl Lost specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Poem Analysis: The Little Boy Lost vs. The Little Girl Lost specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Poem Analysis: The Little Boy Lost vs. The Little Girl Lost specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Giving an understanding of the boys knowledge for the meaning of love. He is overheard by a â€Å"Priest† (9) in his community who judges his innocent suspicion in a negative way. The Priest stands him on an altar in front of their community and bounds him with iron chains as the Priest explains to their people the boy is a â€Å"fiend† (14); a dastardly person or evil spirit. Therefore, Lyca settles down harmlessly underneath a tree, falling asleep, as her â€Å"frowning† (29) night appeared. The actions observed between the boy and Lyca is followed with an unfairly ending from the judgements of their ambience. The stainless boy is punished from the opinion of the Priest, telling their community he is not to judge their most holy â€Å"Mystery† (16). His people chained him to the altar and burned him away as his â€Å"weeping parents wept in vain† (18). In this event Blake implies a horrific scene of an innocent and knowledgeable boy for testing his belief. However, as Lyca has fallen asleep she mentally explores into a positive paradise. Surrounded by the â€Å"beasts of prey† (34), a lion and lioness examine her to be some form of goddess or purity. Without harm, the lion (symbolizing her maker) disrobes Lyca and takes her back to their cave to sleep. This also symbolizes her creator removing her soul from her material body peacefully in death. Futhermore, Blake indicates a different setting behind each child that aids them to their passing of life. The boy seems to be in a small town where everyone was raised with the same impression of their holy Father. The boy who was caught questioning his Father was punished for reasoning he did not understand. The community â€Å"burn’d him in a holy place, / Where many had been burn’d before† (21-22). This resembles the Priest trying to save him from the wrong acceptance and was helping the boy by burning him in a holy place, which the community believed was the right thing to do. Lyca is surrounded by the â€Å"desart wild† (7) by herself with no one near to harm her. Faithful Lyca lays asleep against a peaceful tree in the wilderness with the lion; a king, trampling upon her without being alarmed to bring her back to his â€Å"cave† (52) where she rest in peace. The two poems have shown many meanings and imagination on trusting your beliefs. Reading and analyzing over these poems have made me think more about my understandings and the trust I respect myself to feel toward my creator. Blake mentions these two poems with children of different gender and having strong assumptions on their interactions with their creator. Furthermore, nourishes the idea of the children being judged by their surroundings and making the setting very important from the reader to the character in the poem. In my belief these two poems have taught me more about faith and the actions that could happen at any point in time.

Do physical exercises with satisfaction

Do physical exercises with satisfaction 15 Exercises which will help every student stay healthy A lot of students just forget about their physical health, doing their regular reading and essays writing. It can influence your academic performance in a bad way. Sometimes, it is very important to put all your things away and just exercise to feel better and healthier. There are a lot of useful exercises, which are very easy for you to do in order to stay energetic. And you even shouldn`t have any special equipment to do the following exercises. Supine Pelvic Tilts This is the advanced crunch, which aims at the whole core region. Lie on your back with your knees bent. Your arms should be out to your sides and palms should be faced up.   Exhale and press your low back into the floor, using your abdominal muscles. Hold this position for some time. Inhale and create the arch in your low back. Don`t lift your hips. Return to your starting position after holding this position briefly. Side Plank with Bent Knee Lie on your right side with your legs stacked one upon the other and your knees bent. The right elbow should be bent under your shoulder. Raise your torso, engaging your abdominal muscles. Return to your starting position. Repeat this exercise on the other side. Side Lying Hip Adduction Lie on your side on a mat with your feet stacked in neutral position and with your legs lengthened straight away from your body. Your shoulders and hips should be aligned vertically to the floor. Place your upper arm on your upper hip and your lower arm under your head for support. Bring your lower leg forward until it lies in front of your upper leg. Exhale and raise your lower leg off the floor. Don`t raise the leg too high. Don`t allow the hips to roll back and forward. Raise the leg until you feel tension develop in your low back or your hips begin to tilt. Inhale and return to your starting position. Repeat such moves with the opposite leg. Squat Jumps Stand with your arms by your sides and your feet hip-width apart. Shift your hips back and down. Lower yourself until your heels about to lift off the floor. Keep your head directly facing forward. Make some jumping movements. Land quietly and softly on the mid-foot. Your head should be aligned with your spine. Keep your core muscles engaged in order to protect your spine. Contralateral Limb Raises This exercise is excellent for your troubling upper body areas. Lie on your stomach with your legs outstretched behind you. Your arms should be out overhead with the palms facing each other. Exhale and float one arm a few inches off the floor. Hold such position for some time. Inhale and return to your starting position. Don`t make any moves in your hips or low back. Supermans Lie on your stomach with your legs outstretched behind you. Your arms should be out overhead with the palms facing each other. Reach both your legs away from torso and float both arms until they lift a few inches off the floor. Your head should to be aligned with your spine. Inhale and return to your starting position. Don`t make any moves in your hips or low back. Glute Bridge This is an excellent entry exercise to the power of controlled and slow movements. Lie on your back in a bent-knee position. Your feet should be flat on the floor. Put your feet hip-width apart. Lift your hips up off the floor. Your abdominals should be engaged. Inhale and lower yourself back to the starting position. Side Lunge Stand with your feet parallel, hip-width apart. Keep your head over your shoulder. Your hands should be in the comfortable position. Shift your weight onto your heels. Inhale, step to the right and shift your weight toward the right foot. Exhale and push off with your right side in order to return to the starting position. Repeat the same movement for the opposite side. Standing Calf Raises – Wall It is a great area to improve your shins. Stand near the wall with your toes facing forward and feet hip-width apart. Place your hands on the wall in order to support your balance. Rise up to your toes and hold such position for some time. Inhale and lower your heels back to the floor. Side Plank with Straight Leg It is very important not to forget to breathe on this exercise. Lie on your right side with your left leg stacked on top of the right. Your right elbow should be positioned under your shoulder.   Lift your knees and hips off the floor. Your abdominals should be engaged in order to brace your spine. Return to the starting position. Repeat the exercise on the other side. Cobra This exercise will help you to get ready for your busy day. Lie on your stomach with your hands positioned under your shoulders. Your legs should be straight. Press your hips into the floor. Curl the chest away from the floor and lengthen the torso. Keep your shoulders rolling down and back. Lower your upper body beck to the floor. You should stop the exercise immediately if you feel the pain in the low back. Downward – facing Dog The controlled and slow movement is very important for this exercise. Come to an all-fours position on the floor.   Your hands should be under your shoulders. Engage your abdominals to support the spine. Rise up your hips. Press your heels toward the floor. Don`t lift your head.   Reach the heels toward the floor. Inhale and return your body to the starting position. Front Plank Lie on the stomach and put the elbows close to your sides. Flex the ankles and straighten your legs. Lift your thighs and torso off the floor. Keep your abdominal muscles strong. Don`t forget to breathe. Hold such position for at least 5 seconds. Lower your body back towards the floor in order to return to the starting position. Push-up This is the good old exercise. Come to a knees and hands position. Your hands should be under the shoulders. Bring yourself to the plank position. Keep the abdominals engaged. Bend the elbows, lowering your body toward the floor. Don`t allow your chin and chest to touch the floor. Press upward through your arms and straighten the elbows. Forward Lunge with Arm Drivers   This advanced exercise hits some core areas. Stand with your arms raised in front to shoulder height, feet together, and arms raised. Lift one foot off the floor, balancing on the standing leg. Hold this position for some time, before making a step forward. Then, shift your body weight to the front foot. Lower your body your front thigh becomes parallel with the floor. Your hands should reach to the point below your front knee. Keep your elbows straight and back flat. In order to return to your starting position, push off with your front leg.

Employment Law Essay Example | Topics and Well Written Essays - 3000 words

Employment Law - Essay Example As an employee, Tom would then be in a position where there is a general premise that he would be eligible to file a case for unfair dismissal, but when working as a self employed person, the employer’s liability would be limited. The basis for this lies in the rule laid down in the case of Jennings v Westwood Engineering, in which an employer is required to deduct taxes at the source from his employees; should be fail to do so, he could be committing a criminal offence. Since the employer deducts tax and insurance which are a percentage of his earnings, and to which the employer also makes a contribution, this means that the employer has certain obligations in respect to employees, so that the employees will have some rights in respect to sickness, unemployment or injuries arising during the period of employment. An employer however, has no such obligations towards a self employed person; as a result, any claim for unfair dismissal would not be sustainable if the worker is a self employed person. ... ack of clarity in these definitions, a number of factors were later identified in the case of ready Mixed Concrete (South East) Ltd v MPNI (1968), in which McKenna set out the following considerations in determining whether an individual was an employee or self employed: (a) Is the employee providing his skill in consideration of a wage (b) Is there an element of control exercised by the employer? (c) Are there provisions in the contract inconsistent with it being a contract of employment? Applying this in Tom’s case, it must be noted that at the outset, Tom has a guaranteed income, because he is entitled to 20 sessions with the company’s members, as stated under the first condition spelt out above in the case of McKenna. Secondly, it must also be noted that Tom does not supply his own equipment and tools; nor does he make arrangements to provide his own support staff to carry out an assignment as a contractor would do. In the case of Lee v Chung and Sun Chung Construct ion and Engineering Co Ltd, in determining whether an individual was an employee, the Court stated that when the worker used the tools and equipment provided by the company, he would fall under the category of an employee rather than self employed. Other factors examined in this same case were (a) how much financial risk the employee took and (b) how much investment responsibility he had and (c) how much s/he was able to profit from his own investment of time and effort. On this basis, it may be noted that Tom’s financial risk was not substantial because he had a guaranteed income from the Company’s members and could use the Company’s staff and equipment, which reduced his own investment liability. . In the case of Ready Mixed Concrete, McKenna also laid out the condition that a contract of

Advanced Mathematics For Engineers Essay Example | Topics and Well Written Essays - 3250 words

Advanced Mathematics For Engineers - Essay Example Maclaurin series is known as a special case of Taylor series expansion at x = 0. Through Maclaurin series, a combination of functions, say those which are exponential and trigonometric in nature, may be brought altogether to acquire algebraic representations. Leibnitz’ theorem – Leibnitz’s theorem is normally applied whenever numerical methods merely work for determining solutions of first order differential equations (DEs). In particular, by Leibnitz’s theorem, second order DEs may be solved through a process of successive differentiations wherein the nth differential coefficient of standard function can be obtained by performing a series of tasks with the product rule to arrive at the intended solution for Yn. Bessel’s and Legendre equations. Out of the studies made for the disturbances in planetary motion by Friedrich Wilhelm Bessel emerged what came to be acknowledged in the early 19th century as the first systematic analysis of solutions to the equation given by: Such an equation is called a Bessel’s equation which varies in order depending on the real constant ‘v’. ... Moreover, this method had been of ample significance in the quantum mechanical model of the H-atom and is typically employed in areas of physics or engineering that tackle steady-state temperature within solid spherical objects involving the use of Laplace’s equation. Euler, and Runge – Kutta numerical differential equation methods. Both of the principles of applying Euler method and Runge – Kutta method are vital in solving DEs of the first order. With Euler method, on one hand, restrictions are set given initial values x0 and y0, and the range of ‘x’ within which the desired solution for ‘y’ is achieved upon a number of successive iterations that follow a simple form: f (a + h) = f (a) + h [ f ‘(a) ] Iterative use of this equation proceeds until one arrives at the intended value for ‘y’ that is accurate to the extent of decimal places specified. Similarly, the Runge-Kutta method is used for the same purpose of approx imating the ‘y’ to converge to a certain value, only this time, a couple of evaluation steps are required towards a higher degree of accuracy for the results. It is necessary herein to evaluate k-values (k1, k2, k3, and k4) which must be substituted into The numbers identifying each ‘k’, as well as the YP1 and the YC1 are tabulated for a specific range of Xn. (2) Consider for the range x = 1 to x = 1.5 in increments of .1, given the initial conditions that when x = 1, y = 2 Apply Euler Method to solve and graph the above problem Apply Euler –Cauchy Method to solve and graph the above problem Apply Runge - Kutta Method to solve and graph the above problem By Euler Method f(a + h) = f(a) + f(h) ---? y = y0 + h(y0’),

Music in Titanic Analysis

Music in Titanic Analysis The movie Titanic is deemed as a romantic story fused by the love and the tragedy. The music employed in the film is to provide two rendering functions, one is to describe the love between Jack and Rose, and the other one is for the storyline. To achieve the goals above, two major themes of music created by the musician, one is for the love centered by My Heart Will Go On, and the other is for the sinking Titanic. Even though the movie Titanic is classified by drama to describe a romantic story on the disaster journey of Titanic, however, it is also a great musical film directed by James Cameron released in 1997. There is no doubt that the movie Titanic is one of the first-class films with the concord between music and pictures. The soundtrack in this film is recognized as one of the best classic movie soundtrack publicly in the 20th century. Its beautiful melodies, strong lyrical effect, inseparable connection with the picture, and powerful plot driven make it turn into the ultimate soundtrack in movie history, so that it is quite difficult to be transcended. Additionally, the key of the success of the soundtrack in this movie is that composer integrates the Scottish folk music into the pictures and the storyline in a perfect way. The beautiful and desolate rhythm played by Scottish bagpipes running throughout the film puts Scottish folk element into emotional tone of the tragedy organically, by which viewer gets a fresh feeling. In fact, music in the films has a singular influence on the perception and understanding of image, which is called aesthetic effect. Based on a study, it demonstrates that film music has effects on character amiability and the inevitability of perceiving characters emotions. (Berthold et al., 2011) In the case of film Titanic, the theme song My Heart Will Go On becomes the other main line throughout the film. As a consequence, many soundtracks are based on this song that portrays characters mental activity and emotion, and renders the mood, by which viewers are connected with the story closely. The audiences are possibly able to know what characters thought by corresponding melodies as the same time. The composer tries to use the multi-stage musical form, which is commonly used in films, to create the soundtrack for the movie Titanic. At the beginning of the movie, with tragic melody, a clear female voice accompanied by the plaintive sound of the Scottish bagpipes evokes memories of the past immediately, and also indicates that the romantic desolate love will start on this ship. As mentioned above, there are two parts of the movie Titanic, the love and the disaster. The theme of love is presented at the first meet between Jack and Rose who is ready to jump into the sea, through which viewers would feel that the love begins to germinate. During the development of romance between two characters, the composer continually presents the tragic melody through the rendering of the soundtrack. With the sinking of Titanic, people keep running for surviving. At this time, the composer introduce the quickly short melody played by stringed instruments, the sharp tone played by trumpet echoed with the melody played by the French horn, the gloomy melody played by the trombone and the sound played by the percussion which are accompanied by female voice and melody played by Scottish bagpipes as a whole for disaster mood rendering. (Content Server, Conclusion: Some, of course, are ballads appropriate for any event in which families were separated and lost loved ones. ) Please add something here. In addition, the perspective of the film is through that elderly Rose recalls shipwreck disaster occurred 85 years ago. To support that, the musical theme of the disaster mixed with the theme of love in the shadow brings strongly feeling of tragedy and nostalgia. Some times, those two themes are separated, and some times are united. There are also the scenes of the musicians who play the music during the event occurring. If those scenes are included, there are 75 musical scenes in the movie Titanic. At the beginning of the film, a female voice accompanied by the sound of the Scottish bagpipes indicates that the final of the story should be a tragedy. In the first half of the movie, the music presents magnificent sail song to support a bustling scene around Port Southampton, through which the final tragedy is contrasted. Generally, the soundtrack of a film should be connected to the story of the film closely. (Content, 1st par: We wanted to know) Please add something here. Firstly, the soundtrack can render the mood of the story, for instance, at the beginning of the movie, life so changed presents deep and melodious that gives a heavy feeling and makes viewers to get the sense of final tragedy. Furthermore, it can render the emotion of the characters, by which the inside emotion could be pulled out through the play of soundtrack. It is commonly believed that the best scene in the film is the cheerful melody with full dynamic jump played by piano when Jack does the painting for Rose. The melody shows Roses happiness and endless heartbeat during facing her lover, by which it is better way than using any gorgeous language to describe the emotion of characters. Besides, it is able to drive the story efficiently. To illustrate, the melody goes up and boosts up gradually when the carriage brings Rose into the scenes. Then, Rose waves gloved hand, gets off the carriage, raises hat and exposes cheeks, and the soundtrack reaches a climax at the same time. At t his moment, the music plays a fantastic role for the story driven. Lastly, it can also be played as a key to reveal the theme of the story. For example, at the end of the film, My Heart Will Go On presents a review of the whole story to viewers through the beautiful and desolate song performed by Celine Dion in her melodious voice. My Heart Will Go On as the theme song of the movie Titanic plays a role of conclusion of the sorrowful yet beautiful love story. This song brings the misty, vast and uninhibited feeling echoed in the ears from the high sky. Accompanied by ups and downs of the song, the melody becomes the key in the love theme of the film. It condenses the exact definition of love which Jack and Rose performs around 200 minutes, shocks the heart of viewers deeply, and leaves the tears to them. On the other hand, the other theme, the feeling of disaster has been weakened, as if the promise of love and song of love gives the sublimation to the spirit of the characters in the tragedy. After watching this movie, viewers would recall the soul-stirring story when they listen to the song, My Heart Will Go On. With the fantastic performance by Celine Dion, My Heart Will Go On holds on the top 1st of the US Billboard for 16 weeks continuously. According to a statistics, it indicates that Celine Dions album My Heart Will Go On sell like a hot cake caused by focuses on anniversary of the attractive theme from Titanic (Trust, G, 2012) Consequently, the popularity of the theme song of Titanic has a huge impact on box office. Although usually around 7 to 8 soundtracks in a film, there is one theme song performed in several scenes and throughout the story, and the melody of it would be different each time, sometimes on changes of speed, sometimes on variations of instruments. (Beyond, P1: Music has traditionally been regarded as a subordinate element in the standard film genres and film conceptualise music)For example, in the movie Titanic, there are at least three scenes with the theme song performed, Jack and Rose standing at bow of the ship accompanied by Scottish bagpipes and human voice, Jack is painting for Rose accompanied by piano, and elder Rose in sleep accompanied by Scottish bagpipes, human voice and piano. With the different plot of each scene, the different techniques for handling music could give more extensive imagination of the theme of the film to the viewers other than the picture and avoid the boring of the repetitions. As the theme song of the movie Titanic, My Heart Will Go On presents a forever pure love, so that it is responded and throughout each scenes this movie of love. If picture is the skeleton of the movie, the music gives it a soul. As a new type of musical expression, the soundtrack in movie sends out its own fascination, and acts as a key role in the movie. In each scenes of every movie, no matter the happiness, angry, sadness, or horror, the soundtrack is absolutely necessary that would give the vitality to pictures, and put the relative imagination to viewers mind. An excellent movie gives viewers not only the memory of a fantastic story, but also beautiful soundtracks (usually the theme song). And with the passage of time, even though the story would be blurred, the soundtracks still hovers in the mind, and it would fetch back the memory of the story sometimes.