Waste en P3 Essay Example | Topics and Well Written Essays - 250 words

Waste en P3 - Essay Example To get the percentage amount of time used to produce the waste, it is calculated by dividing the amount of time not spent on anything by the total amount of time available all day: (Robbins 2005). To get the amount of time spent in value addition, we get the total time the student used actively doing something from the time he wakes up to the time he prepares for bed. The total time used actively is 210 minutes, while the total available time is 960 minutes. The percentage is therefore calculated by dividing the amount of time spent actively by the total available time: (Robbins 2005). It is quite evident from the calculations that the amount of waste produced is higher than the amount of value added. It is therefore important for the student to reduce the amount of waste produced; he should engage himself in some active activities such as football, cycling, reading or some exercise that will keep him fit physically and mentally active. This will increase his value addition (Robbins

Aspects of the Tragiccomedy As I Lay Dying Essay Example for Free

Aspects of the Tragiccomedy As I Lay Dying Essay William Faulkner’s As I Lay Dying is both comic and tragic in many ways throughout this book. This is a story of a family who carts their dead mother, Addie, to be buried in her hometown in Jefferson. There are fifteen monologues from this book including one from Addie. The family goes through horrendous obstacles in order to complete their trip. Addie is the heart and soul of this family yet she never wanted this life. Addie’s father would tell her, â€Å"The reason for living was to get ready to stay dead a long time. 169. So she took Anse for a husband and gave him Cash and Darl. After she had Darl she made Anse promise to bury her in Jefferson when she died. But Anse wanted more kids. Addie had an affair with Mr. Whitfield and had Jewel. She gave Anse Dewey Dell for the negative of Jewel and last Vardaman. Addie is bitter about her life and doesn’t show the love and affection towards her kids except to Jewel her favorite. As long as she is around this family the more suffering she will bring to them. All her children except Jewel want her love and kindness but she rebukes them. In the beginning of their journey Jewel takes horse with him, but Anse is against this because he feels it is disrespectful towards Addie. Jewel should be riding in the wagon with everybody else. They come to a bridge which has just collapsed because of the weather and the river is moving very fast. It will take the trip longer if they go around so the Bundren family makes up a plan and goes through it. Cash and Darl make their way across the broken bridge when the wagon tips. Darl was supposed to hold on the coffin but instead lets it go hoping that God will take care of her and that would end their trip. However, Jewel went into the river to rescue his dead mother from the river and foiled Darl’s plans. Cash has a broken leg but he’s lucky because it was the same leg he had broken before so he is not begrudging it. Cash holds off on medical treatment until they bury Addie. When they come to rest at Mr. Gillippsie’s barn Darl has had enough of this trip all he wants to do is end it and send Addie on her way, peaceful like in her sleep. So Darl sets the barn on fire, livestock and all. However, Jewel comes to the rescue again and saves the coffin from being burnt. Vardaman knows Darl set the barn on fire but lke a good brother he keeps it to himself and doesn’t tell anybody. The rest of the family suspects it is Darl and are going to deal with him after they bury Addie. Darl introspectively has an insight to his family’s secrets. He has discovered that Dewey Dell is pregnant and is going into town to get a treatment for an abortion; Jewel is not Anse’s son, and by that thought he taunts Jewel to no end. He knows Anse is going to Jefferson for a new set of teeth even if he has to beg, steal or borrow. Anse takes money from Cash and Dewey Dell, and then he sells Jewel’s horse to pay for a new mule team to get them to Jefferson. When they do reach Jefferson Addie is passed due and ready for the ground. Anse borrows a couple spades in order to dig the grave and they lay her to rest. Betrayed by Dewey Dell and assaulted by Jewel, Darl is taken away to the asylum. Only Cash understands him; only Cash and Vardaman pity him. Referring to himself in the third person, a sign of extreme self-estrangement, Darl says: Darl is our brother, our brother Darl. Our brother Darl is in a cage in Jackson where, his grimed hands lying light in the quiet interstices, looking out he foams. Yes yes yes yes yes yes yes yes. To the end it is a search for kinship that obsesses Darl, and his cryptic row of affirmatives may signify a last, pathetic effort to proclaim his brotherhood. Howe The characters in As I Lay Dying do not clearly communicate to one another. Each goes and does whatever they need to do for themselves with little regard for the other. Addie Bundren was a very private woman and would not have it any other way; I believe she passed that quality to her kids. Because, if they did talk to each other maybe there would be a better bond with all of them instead of guessing and tip toeing around the matter. In this tragic comedy book the irony is seeing what you hate inside multiply itself by 5. This is what Addie Bundren created. Dewey Dell is in the same place her mom was only a little worse off because she is not married. Darl is goes mad and heads to an insane asylum. Vardaman is trying to piece everything together and still believes his mom is a fish. Jewel is kinder to his mother in death then he was when she was alive and I believe he regrets that. Cash has one good leg and still has his carpenter tools, he’ll make it through somehow. Anse cannot live without a wife so when gets his teeth in Jefferson he introduces the children to their new mother.

The Potential Users Of Financial Accounting Information Accounting Essay

The Potential Users Of Financial Accounting Information Accounting Essay The users are an important component in accounting systems, and play a key role in usefulness of financial accounting information. Financial accounting is a term usually applied to external reporting by providing information about the financial position of a business to a wide range of users in making economic decisions (Weetman, 2011). The purpose of this paper is to review the relationships between the potential users and actual users of financial accounting information and the relevancy evidence to current practice. A variety of different arguments have been put forward about this issue. The paper has been divided into five parts. It first gives a brief overview of who the potential users of financial accounting information are. Secondly, it deals with the actual users of the information. It then goes on to how useful of financial accounting information is and looks at how strong is the evidence that they use information in the ways predicted. Finally, the reason why the potential users may not be actual users of financial accounting information is carried out. The potential users of financial accounting information Financial accounting aims to allow users to understand the economic activity of the company (Stolowy, et al., 2010). For a limited liability company financial statements would contain balance sheet, profit and loss account, statement of recognized gains and losses and cash flow statement (Weetman, 2011). Without users, financial accounting information will lost its role. According to FASB (2010), the objective of financial reporting is to provide useful financial information for existing and potential users to make economic decisions. There are several users who are interested in financial accounting information. Atrill and Mclaney (2008) stated that the purpose of financial information to be used and the person financial information to be given must be clear. By definition and different needs from each other, it could define as internal users such as managers and external users which include owners, lenders, government, employees, competitors, customers, community, and suppliers (IA SC, 1989). General purpose financial statements expected accounting information which would be of interest to a wide range of user groups (FASB, 2010), see appendix 1. Therefore, everyone could be the potential users of financial accounting information as long as there is a need for the information. Actual users of the financial accounting information From the internal management view, it has been argued that the main users of accounting information about an organization could be those who manage the company every day, such as managers (Weetman, 2011). A Statement of Basic Accounting Theory (ASOBAT) did not declare any particular user group such as investors to be primary users. Instead, it has been asserted that useful information was required for both internal and external purpose. Classified users of accounting information into two broad groups: external users which include present and potential investors, creditors, employees, stock exchanges, governmental units and customers on contrast with internal management. However, According to FASB (2010), the primary users of financial accounting information refer to existing and potential investors, lenders, and other creditors. They need entities reporting information provided indirectly. As actual users are contained in the potential users, see appendix 2, if they have same interes ts in the financial accounting information, the actual users might include managers, lenders, suppliers, customers, competitors, employees, government and community (Britton and Waterston, 2006). Similar conclusion has been argued by Atrill and McLaney (2008), Perks (2007) and Weetman (2011). The usefulness of financial accounting information Most of users treat the financial statements as the main source of financial information. According to IASB (1989), it assumes that if financial statements meet the needs of investors, it will also meet the needs of most other users (Weetman, 2011). The usefulness of accounting information is under premise of its high qualitative characteristics. There are four main qualitative characteristics which are described as relevance, reliability, comparability and understandability. However, only if the information actually makes a change in users decisions could define it as relevance Framework (1989). Also accounting information should be material and the benefits of providing the information should outweigh the costs (Atrill and Mclaney, 2008). The purpose of financial statements is not meant to meet all the users needs (FASB, 2010). It is possible to prepare the financial statements for general purpose which will have some interests for all users. For instance, as investors provide risk capital to the company, the provision of financial statements meets both investors and other users who are interested in estimating risks (Stolowy, et al., 2010). These financial reports are valuable for users who have no bargaining power and no significant economic influence in organizations (Elliott and Elliott, 2009). It has been asserted that general purpose financial statements tend to focus on the primary users which included the owners, long-term lenders and creditors. The interests of primary users might overlap with the interests of other user groups. Therefore, this could satisfy most users needs for financial accounting information (Weetman, 2011). The financial statements, which treat owners, lenders and creditors as primary use rs, could provide useful financial accounting information for the existence of users. use information in the ways predicted The financial accounting information could help users to make decisions and reduce uncertainty over the financial position and performance of the business. For example, to help availability of funds to pay owners a return, to repay loans, to reward employees (Atrill and Mclaney, 2008). It has been claimed that accounting information cannot meets all of the needs of each of the various user groups (FASB, 2010). Atrill and Mclaney (2008) stated that Different groups of users have different value and needs. However, user groups desire to know more accounting information as possible. Conflict between user groups is likely happen during business processing. For instance, managers they have close involvement with the business, they have access to a wide range of information and most might be confidential in company (Weetman, 2011). They know more internal information about the current and future situation of the company than outside investors. This could be defined as information asymmetry (Scott, 2009). Investor might make wrong decision based on inaccurate information provided by managers, so they want to know more information besides the financial statements. It is further contended that there are several user groups they want to meet specific needs directly from the business, such as governments, HM Revenue and Customs, and managers and directors. Lenders are usually given much more information than is included in published financial statements, including forecast information, monthly breakdowns and cash budgets (Perks, 2007). To have everything to be included in a companys financial statements is unrealistic (Perks, 2007). Financial accounting information is presented as the form of highly summarized financial statements. The main problem with the financial information needs of the user groups are that most want to know predict the future. Shareholders, creditors, lenders and employees all want to know what the companys future prospects are. But most of information in financial statements has already happened (Stice and Stice, 2006). Many users concerned how valuable the past information was and the reliability of business future forecast. Therefore, it is not possible for a company to publish exactly the information that everyone wants. The information is designed on the behalf of focus on shareholders and creditors (Perks, 2007) There is no similar substitute for the information provided by the financial statements. Thus, if users cannot gather the required information form the financial statements. It is often unavailable to them. Other sources of information concerning the financial health of a business are normally much less useful. As a result, the evidence is not strong enough for the user groups to use information in the way predicated and it is normally very difficult to assess the impact of accounting on decision-making (Atrill and Mclaney, 2008) potential users may not be actual users of financial information As Young (2006) claimed some of the actual users were multiple, conflicting, inconsistent, and uneducated. These users are unreliable and limited knowledge about financial accounting information and its process. FASB (2010) have conducted a new concept of the financial statement user-a rational economic decision-maker. It means that the decisions of interest are rational, if statements can be connected to the forecast of future cash flows, it could be said rational decision makers need it. Users can be seen more as hypothetical readers of financial statements than as actual users, because they need particular types of information (Young, 2006). Moreover, the conflicting needs of users and limited information provided in reports might cause potential users cannot find information useful to them (Atrill and McLaney, 2008). Therefore, the potential users might not be the actual users of financial accounting information, a portion of potential users could be. Conclusion In conclusion, the current paper has reviewed the users of financial accounting information. The question posed at the outset of this paper was to examine the reasons why the potential users may not be actual users of financial accounting information and relevancy evidence to practice. It has been seen that different users have different needs, even financial statements focus on primary users to provide useful information. However, it could not achieve the expected level and cannot meet all users needs. It may therefore be concluded from the above discussion that the actual users are a portion of potential users. Potential users might not be actual users of financial accounting information. Appendix 1 The relationship between potential users and actual users: Potential users Actual users Primary users Appendix 2 Users and their information needs (FASB,2010) Investors. The providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments. They need information to help them determine whether they should buy, hold or sell. Shareholders are also interested in information which enables them to assess the ability of the entity to pay dividends. Employees. Employees and their representative groups are interested in information about the stability and profitability of their employers. They are also interested in information which enables them to assess the ability of the entity to provide remuneration, retirement benefits and employment opportunities. Lenders. Lenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due. Suppliers and other trade creditors. Suppliers and other creditors are interested in information that enables them to determine whether amounts owing to them will be paid when due. Trade creditors are likely to be interested in an entity over a shorter period than lenders unless they are dependent upon the continuation of the entity as a major customer. Customers. Customers have an interest in information about the continuance of an entity, especially when they have a long-term involvement with, or are dependent on, the entity. Governments and their agencies. Governments and their agencies are interested in the allocation of resources and, therefore, the activities of entities. They also require information in order to regulate the activities of entities, determine taxation policies and as the basis for national income and similar statistics. Public. Entities affect members of the public in a variety of ways. For example, entities may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers. Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the entity and the range of its activities.

Free College Admissions Essays: An Unforgettable Summer :: College Admissions Essays

An Unforgettable Summer    Many people often mention the fact that everyone in their life time will have an unforgettable summer. Well, this seemed plausible after the summer I spent in Seoul, Korea. This trip is thus far the best summer in my lifetime that I have ever had the opportunity to be a part of. I remember from the first meeting spot for my own delegation in Portland, Oregon; how I came to meet new people from all around the United States. The trip was off to a success ever since we left for Korea from the Portland Airport and my adventure was underway. I love flying, but I gained new meaning when the initial flight took about 13 hours. However, this was great because it gave many people from my delegation to mingle together and become better acquainted with one another. I know for me it helped tremendously because I am a demure person at times, so as the flight progressed I grew more comfortable with everyone.    As my memory begins to extend even further I distinctly remember arriving at the Seoul Airport where we were befriended by some fellow residents of Korea involved with the Science Festival. As the first week was underway it was an incredible feeling as I interacted with many people from other countries and observed science lectures, and presentations. I remember seeing some excellent projects that were amonngst my own as we participated in the student presentation portion of the festival. One great moment for me was the talent show, where many countries presented themselves as a cultural representative of their native land. I remember I was supposed to perform in addition to presenting my science research report, but there was not enough time for every single person to perform, so I could not showcase my vocal talent. However, one day we took a fieldtrip to one of the Seoul high schools and there were various people on the chartered bus from different countries, so people start singi ng karokee on the machine that was on the bus. So needless to say I did my own rendition of a popular American song and I was surprised to see the huge reaction out of everyone because so many people knew the song and cheered along. Many people also loved the fact that I sang it without the music because I performed it acapella.

All That Glitters Are Not Gold Essay

All that glitters is not gold is a well-known saying, meaning that not everything that looks precious or true turns out to be so. This can apply to persons, places, or things that promise to be more than they really are. The expression, in various forms, originated in or before the 12th century[1] and may date back to Aesop.[2] Chaucer gave two early versions in English: â€Å"But all thing which that schyneth as the gold / Ne is no gold, as I have herd it told,† and â€Å"Hyt is not al golde that glareth.† The popular form of the expression is a derivative of a line in William Shakespeare’s play The Merchant of Venice, which employs the word â€Å"glisters,† a 17th-century synonym for â€Å"glitters.† The line comes from a secondary plot of the play, the puzzle of Portia’s boxes (Act II – Scene VII – Prince of Morocco): All that glisters is not gold; Often have you heard that told: Many a man his life hath sold But my outside to behold: Gilded tombs do worms enfold. Had you been as wise as bold, Young in limbs, in judgement old Your answer had not been inscroll’d Fare you well, your suit is cold. Panning for gold often results in finding pyrite, nicknamed fool’s gold, which reflects substantially more light than authentic gold does. Gold in its raw form appears dull and does not glitter. â€Å"Not all that glitters is gold† is an alternative formulation.[3][4][5] The inverse of this expression, â€Å"All that glitters is gold,† is a lyric in the Led Zeppelin song, â€Å"Stairway to Heaven†, the Smash Mouth song, â€Å"All Star† and theDeath in Vegas song, â€Å"All That Glitters†. It is also used as lyrics in the song â€Å"A Guided Masquerade† by Alesana. A variation of the saying is used in Kid Cudi’s song â€Å"Pursuit of Happiness†, in which it goes: â€Å"I’m on the pursuit of happiness and I know everything that shine ain’t always gonna be gold.†

Arrowheads and Other Prehistoric Hunter Tools

Arrowheads and Other Prehistoric Hunter Tools Arrowheads are the most easily identified type of archaeological artifact. Most people in the world recognize an arrowhead when they see one: It is a stone object which has been deliberately reshaped to be pointy on one end. Whether theyve personally collected them from nearby farmlands, seen them in museum displays, or just watched them being shot into people in old western movies, most people know the triangular tips of arrow shafts called arrowheads are the remnants of a prehistoric hunting trip, the spent shotgun shells of the past. But why do archaeologists insist on calling them projectile points?   Arrowheads versus Projectile Points Archaeologists typically call what regular people call arrowheads projectile points, not because it sounds more academic, but because the shape of a pointy stone does not necessarily categorize it as something that was used at the end of an arrow shaft. Projectile is more inclusive than arrow. Also, in our long human history, we have used a wide variety of materials to put sharp points on the ends of projectiles, including stone, wood, bone, antler, copper, plant parts, and other raw material types : Sometimes we just sharpened the end of a stick. The purposes of projectile points have always been both hunting and warfare, but the technology has varied a great deal over the ages. The technology that made the first stone points possible was invented by our distant ancestor Homo erectus in Africa during the later Acheulean period, circa 400,000–200,000 years ago. This technology involved knocking bits of stone off a hunk of rock to create a sharp point. Archaeologists call this early version of stone-making the Levallois technique or Levalloisian flaking industry. Middle Stone Age Innovations: Spear Points During the Mousterian period of the Middle Paleolithic beginning around 166,000 years ago, Levalloisian flake tools were refined by our Neanderthal cousins and became quite numerous. It is during this period that stone tools were probably first attached to spears. Spear points, then, are projectile points that were attached to the end of a long shaft  and used to help hunt big mammals for food, either by hurling the spear at the animal  or by thrusting it into the animal at close range. Solutrean Hunter-Gatherers: Dart Points A great leap in hunting technology was made by Homo sapiens and occurred during the Solutrean part of the Upper Paleolithic period, about 21,000 to 17,000 years ago. Known for great artistry in stone point production (including the delicate but effective willow leaf point), the Solutrean people are also probably responsible for the introduction of the atlatl or throwing stick. The atlatl is a sophisticated combination tool, formed out of a short dart shaft with a point socketed into a longer shaft. A leather strap hooked at the far end allowed the hunter to fling the atlatl over her shoulder, the pointed dart flying off in a deadly and accurate manner, from a safe distance. The sharp end of an atlatl is called a dart point. By the way, the word atlatl (pronounced either at-ul at-ul or aht-lah-tul) is the Aztec word for the throwing stick; when Spanish conquistador Hernan Cortes landed on the eastern shore of Mexico in the 16th century CE he was greeted by atlatl-wielding individuals. True Arrowheads: The Invention of the Bow and Arrow The bow and arrow, a rather more familiar technological innovation to fans of John Wayne movies, also dates at least to the Upper Paleolithic, but it likely predates atlatls. The earliest evidence is 65,000 years old. Archaeologists usually call these arrow points, when they recognize them. All three types of hunting, the spear, the atlatl, and the bow and arrow, are used today by sportsmen around the world, practicing what our ancestors used on a daily basis. Sources Angelbeck, Bill, and Ian Cameron. The Faustian Bargain of Technological Change: Evaluating the Socioeconomic Effects of the Bow and Arrow Transition in the Coast Salish Past. Journal of Anthropological Archaeology 36 (2014): 93–109. Print.Erlandson, Jon, Jack Watts, and Nicholas Jew. Darts, Arrows, and Archaeologists: Distinguishing Dart and Arrow Points in the Archaeological Record. American Antiquity 79.1 (2014): 162–69. Print.Grund, Brigid Sky. Behavioral Ecology, Technology, and the Organization of Labor: How a Shift from Spear Thrower to Self Bow Exacerbates Social Disparities. American Anthropologist 119.1 (2017): 104–19. Print.Maschner, Herbert, and Owen K. Mason. The Bow and Arrow in Northern North America. Evolutionary Anthropology: Issues, News, and Reviews 22.3 (2013): 133–38. Print.Vanpool, Todd L., and Michael J. OBrien. Sociopolitical Complexity and the Bow and Arrow in the American Southwest. Evolutionary Anthropology: Issues, News, and Revi ews 22.3 (2013): 111–17. Print. Whittaker, John C. Levers, Not Springs: How a Spearthrower Works and Why It Matters. Multidisciplinary Approaches to the Study of Stone Age Weaponry. Eds. Iovita, Radu and Katsuhiro Sano. Dordrecht: Springer Netherlands, 2016. 65–74. Print.