accounting treatment for capitalizing the accumulated...

Golden Gate Associates, CPA 99 Biscuit Lane, Suite 800 San Francisco, CA 94108 May 14, 2014 Grace Lau, Chairman ABC-VC 536 Mission Street, Suite 500 San Francisco, CA 94105 Dear Ms. Lau, Thank you for CAA for accounting treatment in regards to your venture capital stake in WesternGraphics (Western). In our introductory meeting, you requested this firm to research on the accounting treatment for capitalizing the accumulated MediaBlitz marketing consultancy charges ncurred and the staff salaries. I am able to confirm that the marketing consultancy charges and the staff salaries can be capitalized and amortized over more than one tax year. In reaching this conclusion, I referred to relevant authority from codifications†¦show more content†¦Codification paragraph 720-15-55-3: The following costs that might be incurred in conjunction with start-up activities are subject to the provisions of this Subtopic a. Travel costs, employee salary-related costs, and consulting costs related to feasibility studies, accounting, legal, tax, and governmental affairs. Codification paragraph 720-15-45-1: Because amortization expense of capitalized software costs relates to a software product that is marketed to others, the expense shall be charged to cost of sales or a similar expense category. Codification paragraph 720-15-45-2: In an entitys balance sheet, capitalized software costs having a life of more than one year or one operating cycle shall be presented as another asset because the costs are an amortizable intangible asset. Analysis Based on the provided facts of your venture stake in Western, it is clear that charges incurred through a consultancy contract with MediaBlitz is a part of the product development under the implementation guidance paragraph. In addition, the staff salary is also a part of the implementation guidance paragraph as well. Recommendation Due to the shortness of time to turn this research project around, I suggest that we see the more detailed invoices from MediaBlitz along with the billable hours of the staff salaries allocated to working on the marketing development of a catchy slogan. Please call me at (415) 297-8060 , if you have anyShow MoreRelatedCase Study for Management Accounting36912 Words   |  148 PagesCASES FROM MANAGEMENT ACCOUNTING PRACTICES Table of Contents Case 1: Case 2: Bal Seal Engineering Robin Cooper Bill’s Custom Planters William Stammerjohan Deborah Seifert Dublin Shirt Company Peter Clarke in assoc. with in assoc. with Paul Juras Wayne Bremser ECN.W William Lawler Endesa Gary M. Cunningham Scott Ericksen Francisco J. Lopez Lubian Antonio Pareja Kincaid Manufacturing Jon Yarusso Ram Ramanan Osram.NA John Shank Lawrence Carr William Lawler Pleasant Run Children’s Home Brooke E. SmithRead MoreCase Study for Management Accounting36918 Words   |  148 PagesCASES FROM MANAGEMENT ACCOUNTING PRACTICES Table of Contents Case 1: Case 2: Bal Seal Engineering Robin Cooper Bill’s Custom Planters William Stammerjohan Deborah Seifert Dublin Shirt Company Peter Clarke in assoc. with in assoc. with Paul Juras Wayne Bremser ECN.W William Lawler Endesa Gary M. Cunningham Scott Ericksen Francisco J. Lopez Lubian Antonio Pareja Kincaid Manufacturing Jon Yarusso Ram Ramanan Osram.NA John Shank Lawrence Carr William Lawler Pleasant Run Children’s Home Brooke E. SmithRead MoreProfessional Misconduct58343 Words   |  234 Pagespublic as an accountant, or (iii) Renders professional service or assistance in Matters of accountant interest etc., or, (iv) Renders such other services which as per opinion of the council, to be rendered by C.A. in practice. (Mgt. consultancy service) Explanation : (1) C.A. who is salaried employer of C.A. in practice shall be deemed to be in practice for limited purposes of training articled clerk. (2) C.A. shall be deemed to be in practice if he, in his professionalRead MoreMerchant Banking18039 Words   |  73 PagesProviding advice on procedural aspects of project implementation. 3. Conducting review of technical feasibility of the project on the basis of the report prepared by own exerts or by outside consultants. 4. Assisting in the selection of a Technical consultancy Organization (TCO) for preparing project reports and market surveys, or review of the project report or market survey reports prepared by TCO. 5. Assisting in the preparation of project report from a financial angle, and advising and acting on variousRead MoreStrategic Marketing Management337596 Words   |  1351 Pages11 17 Summary 713 721 723 725 725 726 728 734 747 757 762 765 767 767 767 798 809 811 813 853 Management control – 1 17.1 Learning objectives 17.2 Introduction to control 17.3 Control defined 17.4 Basic control concepts 17.5 Responsibility accounting 17.6 Approaches to control 17.7 Some behavioural factors 17.8 Summary 18 Management control – 2 18.1 Learning objectives 18.2 Introduction 18.3 Controls 18.4 Taking corrective action 18.5 Management reports 18.6 Summary Bibliography Index Read MoreMarketing Management 14th Edition Test Bank Kotler Test Bank173911 Words   |  696 PagesModerate 88) Advertising is the most important element in business marketing. Answer: FALSE Page Ref: 9 Objective: 2 AACSB: Multicultural diversity Difficulty: Moderate 89) Companies selling their goods to nonprofit organizations often charge a premium over their normal prices because these organizations are largely indifferent to price. Answer: FALSE Page Ref: 9 Objective: 2 AACSB: Reflective thinking Difficulty: Easy 90) Shops and stores have a physical existence and as suchRead MoreInternational Management67196 Words   |  269 Pagespart of the world. This instability first occurred in Indonesia, the fourth most populous country in the world, and more recently in Thailand, where supporters of exiled former Prime Minister Thaksin, who left the country in the face of corruption charges, engaged in sometimes violent protests that have caused real concern over the stability of the country. Nevertheless, these export-driven Southeast Asian countries remain attractive to outside investors. India With a population of about 1 billionRead MoreCase Study148348 Words   |  594 Pageswell known to many participants. †¢ †¢ 12  © Pearson Education Limited 2011 Johnson, Whittington and Scholes, Exploring Strategy, 9th Edition, Instructor’s Manual 4.3 Planning the topics The text lends itself to a range of different treatments and we encourage teachers to use it in a way which suits their own style and the needs of the participants of course. Some approaches might be as follows: †¢ The most straightforward teaching scheme is one that follows the sequence of topics from

The Lottery By Shirley Jackson - 1774 Words

Ever wondered what perfect society would be like? At some point everyone has dreamt of a society where there is total peace and equality for all peoples alike. When reading â€Å"The Lottery† by Shirley Jackson, she describes what most people would think of as the perfect small town setting. In the town, families and friends get together every year to hold an annual lottery in the town’s square. However; this is not an average lottery and it turns out that this small village has a very dark secret. â€Å"The Ones Who Walk Away from Omelas† by Ursula LE Guin , is more imaginary than anything else. In Omelas there are green hills and beautiful meadows. People throw big parties with all the food and drink you could possibly consume. But this perfect society in the green hills has a dirty secret too. There is a small child about the age of 12 kept in a closet, and that child must bear all the pain for the entire city of Omelas. Without the child the city is no differ ent than any other, and some of its citizens can’t forget about the secret and choose to leave. In these stories both authors discuss the idea of a perfect world and challenge the reader to consider what a utopia really is. After reading these two articles, the authors show you there cannot be a utopia if even a single person is suffering, which is also why there can’t be a perfect society because of human nature. In the story of Omelas there are rolling green hills and large music festivals with phenomenal food and drink atShow MoreRelatedThe Lottery, By Shirley Jackson1195 Words   |  5 PagesOn the surface, Shirley Jackson’s short story, â€Å"The Lottery,† reads as a work of horror. There is a village that holds an annual lottery where the winner is stoned to death so the village and its people could prosper. Some underlying themes include: the idea that faith and tradition are often followed blindly, and those who veer away from tradition are met with punishment, as well as the idea of a herd mentality and bystander apathy. What the author manages to do successfully is that she actuallyRead MoreThe Lottery by Shirley Jackson757 Words   |  4 Pagessucceed but many fail just like the main character Tessie Hutchinson in Shirley Jackson’s short story â€Å"The Lottery†. When someone hears the word â€Å"lottery†, he or she may think that someone will be rewarded with prize. But â€Å"The Lottery† By Shirley Jackson is different than what one thinks. In the story, a lottery is going to be conducted not like Mega Million or Powerball one play here. In the story, the person who wins the lottery is stoned to death instead of being rewarded with the prize. TessieRead MoreThe Lottery By Shirley Jackson931 Words   |  4 PagesIn 1948 Shirley Jackson composed the controversial short story â€Å"The Lottery.† Generally speaking, a title such as â€Å"The Lottery† is usually affiliated with an optimistic outlook. However, Jackson’s approach is quite unorthodox and will surely leave readers contemplating the intent of her content. The story exposes a crude, senseless lottery system in which random villagers are murdered amongst their peers. Essentially, the lottery system counteracts as a form of population control, but negatives easilyRead MoreThe Lottery By Shirley Jackson1504 Words   |  7 Pagesâ€Å"The Lottery† by Shirley Jackson In The Lottery Shirley Jackson fills her story with many literary elements to mask the evil. The story demonstrates how it is in human nature to blindly follow traditions. Even though some people have no idea why they follow these traditions. The title of the story plays a role in how Shirley Jackson used some literary elements to help mask the evils and develop the story. The title â€Å"The Lottery† serves as an allegory. When people think of the lottery majorityRead More`` The Lottery `` By Shirley Jackson894 Words   |  4 Pagesshort story â€Å"The Lottery†, author Shirley Jackson demonstrates Zimbardo’s concepts in three different areas: Authority figures, Tradition and Superstition, and Loyalty. The first concept Jackson portrays in â€Å"The Lottery† is the authority figures. Jackson indicates that the lottery is being held in the town center by one authority figure, Mr. Summers, annually on June 27th. Every June 27th, without fail, townspeople gather in the town square to participate in the annually lottery even though mostRead MoreThe Lottery, By Shirley Jackson1510 Words   |  7 PagesShirley Jackson’s â€Å"The Lottery† illustrates several aspects of the darker side of human nature. The townspeople in Jackson’s â€Å"The Lottery† unquestioningly adhere to a tradition which seems to have lost its relevance in their lives. The ritual that is the lottery shows how easily and willingly people will give up their free will and suspend their consciences to conform to tradition and people in authority. The same mindless complacency and obedience shown by the villagers in Jackson’s story are seenRead MoreThe Lottery By Shirley Jackson8 11 Words   |  4 Pagesâ€Å"The Lottery† was published by Shirley Jackson. The story was true expression of Jackson’s genuine thoughts about human beings and their heinous competence in an annual village event for corn harvest . First, her used to word symbolized main point of the story. Second, Jackson was inspired by few historical events happened in the past and a life incident in her life. Lastly, She was able to accomplish the connection between historical and biographical with the story. Therefore, Shirley Jackson’sRead MoreThe Lottery By Shirley Jackson934 Words   |  4 Pagesâ€Å"The Lottery† by Shirley Jackson signifies the physical connection between the villagers and their unwillingness to give up their tradition. â€Å"The Lottery† is very unpredictable and quite misleading. The black box has no functionality, except every June 27th. Shirley Jackson depicts the black box as an important and traditional tool. Although the villagers in â€Å"The Lottery† are terrified of the goal of the lottery and the black box, they are unwilling to let go of the tradition. Shirley Jackson portraysRead MoreThe Lottery by Shirley Jackson799 Words   |  4 Pagesthe mood and to foreshadow of things to come. The Lottery by Shirley Jackson is a story in which the setting sets up the reader to think of positive outcomes. However, this description of the setting foreshadows exactly the opposite of what is to come. In addition, the theme that we learn of at the end leads us to think of where the sanity of some human beings lies. The story begins with the establishment of the setting. To begin, Shirley Jackson tells the reader what time of day and what time ofRead MoreThe Lottery by Shirley Jackson1764 Words   |  7 Pagesfilled with excitement and eeriness, leaving the reader speechless. The Lottery , a short story written by famous writer Shirley Jackson, created an uproar on June 26, 1948, when it was published in the magazine The New Yorker (Ball). The gothic thriller, set in an unknown time and place, shares the tradition of a small town, a little larger than three hundred people, in which a drawing is held once a year. In this â€Å"Lottery,† each family’s husband draws a slip of paper from a black box. The husband

Missouri applied for state hood in 1817. The petit Essay Example For Students

Missouri applied for state hood in 1817. The petit Essay ion did not call for the emancipation of slaves nor did it call for the halt of further introduction of slaves into Missouri. There were already 2,000-3,00 slaves in Missouri at the time. It was brought to Congress two years later in 1819 where sectional fears arose. Northerners resented the fact that the presidency was controlled by the south and that the south had added weight in the House and in the Electoral College due to the three-fifths clause. But the north soon built up a decisive majority in the House. The south feared that this would cause friction between the necessary balance of powers of the sections. In February 1819, James Tallmadge of New York proposed an amendment to the State-hood Bill that would ban the further introduction of slaves into Missouri and require steps to be taken to gradually eliminate slavery totally. The House approved Tallmadges amendment but the Senate voted it down, thus the issue remained unresolved until December of 1819 when the new Congress convened. The Federalist leader Rufus King of New York who stated that Congress could require restrictions on slavery within the states led the debate in the Senate. Southern Senators saw this a denying Missouri of its basic freedoms (property) and was an attack on equality among states and that Northerners were trying to upset the balance of powers. In an attempt to resolve the situation, Senate voted in February 1820 to couple the admission of Missouri as a slave state with that of Maine as a free state. This would keep the ratio of slave to free states equal in the Union. Further amendments passed prohibiting slavery north of the 36-30 parallel and allowing south of the parallel. This amendment was rejected in the House until Henry Clay from Kentucky broke the proposal into three separate bills that eventually won House approval. However the measure of Missouri framing a constitution and becoming a slave state passed 90-87 with northern opposition. It was concluded that a major s ectional crisis had been avoided but had ominous overtones.

Wheat Winter Wheat free essay sample

WHEAT Wheat from which flour is made, is the most essential grain used in bread making because it is the only cereal that contains the proper combination of glutenin and gliadin. When two proteins glutenin and gliadin, are mixed with water will formed a gluten. Gluten is both plastic and elastic. It can stretch and expand without easily breaking. Wheat special properties allow bakers to produce an astonishing array of product, from pastry to cakes and cookies. Not only wheat is used for baking to make cakes or cookies but it is also use for fermentation to make beers and other alcoholic beverages. Primary Types of Wheat Flour Hard wheats are genetically contain more protein and fewer starch granules. It is used for bread and pasta. Soft wheats have a high starch yield on milling and low protein. It is used in pastry and breakfast cereals. Two Growing Season for Wheat Winter wheat is genetically higher in minerals and planted in the fall. We will write a custom essay sample on Wheat Winter Wheat or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page They grow for a very short period of time, become dominant during winter, resume growing in the spring, and harvested in early summer. Spring wheats are planted in areas with severe winters and usually contains more gluten than winter wheat of the same variety. Components of wheat kernel What is wheat kernel? Wheat kernel sometimes called the wheat berry, is the seed from which the wheat plant grows. Each tiny seed contains three distinct parts that are separated during the milling process to produce flour. The kernel of wheat is a storehouse of nutrients essential to the human diet. Bran is the hard outer covering of the kernel. It is represent in whole wheat flour as tiny brown flakes, but it is removed in the milling of white flour. Germ is the part of the kernel that becomes the new wheat plant if the kernel is sprouted. It has a high fat content which can quickly become rancid. Endosperm is the starchy part of the kernel that remains when the bran and germ are removed. It is the portion of the wheat kernel that is milled into white flour.

Themes Relating to Good Versus Evil in Billy Budd Essay Example For Students

Themes Relating to Good Versus Evil in Billy Budd Essay First originating as a poem about a middle-aged man on the eve of his execution, Billy Budd is the only true work of fiction written by Melville Bloom, Critical Views 198. The idea for the novella was probably suggested in part by an incident in 1842 in which a midshipman and two seamen of the American brig Somers were hanged at sea for mutiny Voss 44. Although it remained unpublished for until almost half a century after Melvilles death, Billy Budd quickly became one of his most popular works Bloom, Critical Views 198. Perhaps one of the most widely recognized themes in Billy Budd is the corruption of innocence by society Gilmore 18. Society in Billy Budd is represented by an eighteenth century English man-of-war, the H. M. S. Bellipotent. Billy, who represents innocence, is a young seaman of twenty-one who is endowed with physical strength, beauty, and good nature Voss 44. A crew member aboard the merchant ship Rights of Man, Billy is impressed by the English navy and is taken aboard the H. M. S. Bellipotent. As he boards the H. M. S. Bellipotent, he calmly utters, Goodbye, Rights of Man, a farewell to his ship and crewmates. We will write a custom essay on Themes Relating to Good Versus Evil in Billy Budd specifically for you for only $16.38 $13.9/page Order now However, this farewell is not only meant for his ship, but for his actual rights as well, the rights that would have kept him innocent until proven guilty under a normal society Gilmore 18. The society represented by the H. M. S. Bellipotent is much different from that of the outside world, as the various laws and regulations in effect during war turn a civilized society into more of a primitive state. The rights that are fought for during war were no longer possessed by the men on board the Bellipotent in an attempt to keep order as best as possible Gilmore 18. Billy was impressed by the English navy because of a need for good sailors. The Rights of Man cannot survive in the war-torn waters of the ocean without the protection of the Bellipotent, and the Bellipotent cannot protect the Rights of Man if it does not impress sailors Tucker 248. On the H. M. S. Bellipotent, Billy faces destruction from a force which he does not and cannot comprehend Gilmore 18. Billy was snatched from a safe berth aboard the Rights of Man so that he could be made into an example, which would hopefully suppress the primitive instinct to rebel in the other crew members Tucker 248. He lacks the sophistication and experience to roll with the punches, forcing him to succumb to this hostile society. Unlike the shifting keel of the ship, he cannot lean both ways, one way toward his natural innocence and trustfulness and the other toward the evil and conspiracy in society, causing him to break apart and sink Gilmore 18. It can also be interpreted that Billy is the true civilizer, for while the war in which the H. M. S. Bellipotent fights is a product of what passes for civilization, Billy is the maker of peace Gilmore 65. Another theme that critics feel is present in Billy Budd is that of the impersonality and brutality of the modern state. Billy was taken from a safe and protected environment on the Rights of Man and placed in a new, hostile setting, one which he was not prepared for and could not conform to. Once one of the strongest and most respected crew members on the Rights of Man, he was no longer regarded as such on the H. M. S. Bellipotent Bloom, Critical Views 211. However, his innocence and trustfulness remained with him, causing the crew to regard him as being more of a noble man, rather than the powerful man that he was on the Rights of Man. While most of the crew admired Billy for these qualities, John Claggart, Master-at-Arms for the H. M. S. Bellipotent, regards Billy with jealousy and malice Gilmore 24. Critics have described Claggart as the epitome of evil, residing on the periphery of order, and serving as both tempter and destroyer Bloom, Critical Views 207. .u8911f70d091ac020880c6d30881f5e41 , .u8911f70d091ac020880c6d30881f5e41 .postImageUrl , .u8911f70d091ac020880c6d30881f5e41 .centered-text-area { min-height: 80px; position: relative; } .u8911f70d091ac020880c6d30881f5e41 , .u8911f70d091ac020880c6d30881f5e41:hover , .u8911f70d091ac020880c6d30881f5e41:visited , .u8911f70d091ac020880c6d30881f5e41:active { border:0!important; } .u8911f70d091ac020880c6d30881f5e41 .clearfix:after { content: ""; display: table; clear: both; } .u8911f70d091ac020880c6d30881f5e41 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u8911f70d091ac020880c6d30881f5e41:active , .u8911f70d091ac020880c6d30881f5e41:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u8911f70d091ac020880c6d30881f5e41 .centered-text-area { width: 100%; position: relative ; } .u8911f70d091ac020880c6d30881f5e41 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u8911f70d091ac020880c6d30881f5e41 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u8911f70d091ac020880c6d30881f5e41 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u8911f70d091ac020880c6d30881f5e41:hover .ctaButton { background-color: #34495E!important; } .u8911f70d091ac020880c6d30881f5e41 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u8911f70d091ac020880c6d30881f5e41 .u8911f70d091ac020880c6d30881f5e41-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u8911f70d091ac020880c6d30881f5e41:after { content: ""; display: block; clear: both; } READ: J.K. Rowling's fifth book, Harry Potter EssayHe has been compared by Melville to Tecumseh and Titus Oates, and with his background being unknown, Melville makes his character appear even more evil to the reader Bloom, Critical Views 207. Ironically, Claggarts strength resides in his job as the shipboard peacekeeper. However, when his evil side takes control, it causes him to rear up like a coiled snake, ready to strike out at goodness Gilmore 24. When Billy becomes part of the H. M. S. Bellipotents crew, Claggarts jealousy and malice causes his evil side to take control. In an attempt to destroy Billys image of innocence and peacefulness, Claggart approaches Captain Vere and accuses Billy of attempted mutiny. Understandibly surprised at the accusation, Vere calls Billy and Claggart before him in order to question both sides. Billy, being afflicted by a stammer which prevents him from speaking when excited, involuntarily strikes Claggart when he learns of the false accusations, killing him instantly in the presence of Captain Vere Voss 44. Although Vere realizes that Billy acted without being able to contemplate his actions, he must decide whether or not to place Billy on trial as he is required by law to do. The Mutiny Act states that A blow to a superior, regardless of its effect, is a capital offense, and the law provides no exceptions for palliating circumstances Bloom, Chelsea House 157. Vere believes Billys story and knows that he never meant to kill Claggart. Nevertheless, he fears the possible consequences if Billy goes unpunished and that actual mutiny may take place if he delays Billys fate until the Bellipotent reaches land. Vere forms and persuades a drumhead court to put aside sympathy and act for the greater good of society the British navy Bloom, Critical Views 209. Most critics agree that Vere had to punish Billy, whether he was innocent or not, to assure the obedient well-being of society Billy Budd. Vere believes that life would fall to pieces if the necessities in life were not carried out. The occasional sacrifice of an expendable individual, no matter how brutal it may seem, is necessary for maintaining peace and order in society Foster 115. Although many themes can be interpreted from the novella Billy Budd, it is obvious to most that the prevalent theme in the novella is the battle between Good and Evil. When broken down into its simplest parts, Billy Budd deals with Billy, the representative of good and innocence, being falsely accused by Claggart, who represents evil, before an intelligent but feeling authority, Captain Vere Billy Budd. Claggart, the epitome of evil, attempts to be the perfect peacemaker, but the evil nature born within him and innate prevents him from doing so Voss 45. His evil flaw is easily enraged by the fact that Billy is a natural and admirable peacemaker, changing his character from the enforcer to the destroyer of peace. He has been described as a Jekyll and Hyde character, changing personalities from good to evil without control or warning Bloom, Critical Views 207. Vere, however, is the perfect balance between Billy and Claggart, opposing innovation and change, yet remaining at peace with the world Gilmore 23. He is endowed with qualities that make him the well-nigh perfect embodiment of the just and impartial judge Voss 45. Vere is the chief agent of law; many critics call him everything from a rigid military disciplinarian to an unprincipled aristocrat Gilmore 57. He experienced love when it didnt threaten duty Bloom, Critical Views 211. Although Vere believed that he was forced to punish Billy, he deeply regretted having to do so. Critics feel that Billy is like a son to Vere, and some even go as far to say that he is Veres long-lost son Bloom, Critical Views 208. However, any compromise at all in the decision is impossible, and so Vere, and we, are forced to confront the imperatives of law. There is no escape for Vere, and it is in this light that we must appreciate his reactions Gilmore 58. .ubbddc6e186ebfc3b6048b10b3ddd983d , .ubbddc6e186ebfc3b6048b10b3ddd983d .postImageUrl , .ubbddc6e186ebfc3b6048b10b3ddd983d .centered-text-area { min-height: 80px; position: relative; } .ubbddc6e186ebfc3b6048b10b3ddd983d , .ubbddc6e186ebfc3b6048b10b3ddd983d:hover , .ubbddc6e186ebfc3b6048b10b3ddd983d:visited , .ubbddc6e186ebfc3b6048b10b3ddd983d:active { border:0!important; } .ubbddc6e186ebfc3b6048b10b3ddd983d .clearfix:after { content: ""; display: table; clear: both; } .ubbddc6e186ebfc3b6048b10b3ddd983d { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ubbddc6e186ebfc3b6048b10b3ddd983d:active , .ubbddc6e186ebfc3b6048b10b3ddd983d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ubbddc6e186ebfc3b6048b10b3ddd983d .centered-text-area { width: 100%; position: relative ; } .ubbddc6e186ebfc3b6048b10b3ddd983d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ubbddc6e186ebfc3b6048b10b3ddd983d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ubbddc6e186ebfc3b6048b10b3ddd983d .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ubbddc6e186ebfc3b6048b10b3ddd983d:hover .ctaButton { background-color: #34495E!important; } .ubbddc6e186ebfc3b6048b10b3ddd983d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ubbddc6e186ebfc3b6048b10b3ddd983d .ubbddc6e186ebfc3b6048b10b3ddd983d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ubbddc6e186ebfc3b6048b10b3ddd983d:after { content: ""; display: block; clear: both; } READ: Bishop's "The Fish" Poetry Response EssayVere meets in private with Billy to discuss his sentence, culminating in a kind of sacrament Voss 46. His attitude of sympathy and feeling for Billy displays Veres belief that although evil may sometimes defeat good in a physical sense, good always prevails in the spirit and in the heart of man. Arthur Voss states that, in Billys Christian meekness and humility, his acceptance of his fate, his God bless Captain Vere just before execution, and his ascension in the full rose of dawn, some of Melvilles critics see an affirmation that goodness persists and triumphs over evil and injustice 45. Billy, though innocent, is not perfect. Some critics feel that Billy may represent Melvilles late-in-life subordination of will to Gods infinite judgment Gilmore 24. Melville is also thought to have believed that Christianity is the center of an order that is slowly slipping away, and therefore has made Billy a Christ figure Tucker 316. Billys calm acceptance of his fate further develops this Christlike character. He feels for Vere and understands the circumstances under which Vere is forced to punish him Bloom, Critical Views 209. When he cries, God bless Captain Vere! just moments before his execution, Vere, either through stoic self-control or a sort of momentary paralysis induced by emotional shock, stands exactly rigid in the ship-armorers rack. His blessing of Vere, like Christs blessing of His enemies, shows that he feels no resentment toward those who are taking his life from him Gilmore 59. Although the official naval report makes Billy the villain and Claggart the hero, Bil ly proves that after he is executed, the good that he stands for will continue to live, always defeating the troubles of evil in the heart of man. Melville goes on to imply that society does not know how to differentiate true good from evil. The law and society has not yet learned how to deal with man as a flawed individual. The laws insanity is like that earlier attributed to Claggart: although apparently subject to reason, it is deeply irrational. In Billys case, the law is unable to distinguish the human being from his act Gilmore 63. Billys death had a profound impact on the crew of the H. M. S. Bellipotent. Many members of the crew respected the good that Billy stood for and felt that he should not have been executed for his crime, as did Vere. Billy becomes a martyr for the crew of the Bellipotent they continue to remember and to uphold the lessons learned from his character. Pieces of the mast from which he was hanged are saved and cherished like pieces of the cross would be cherished by devout Christians Van Doren 617. The men that witnessed Billys execution remembered the event as one of historys most tragic days for the rest of their lives. And, on his deathbed, even strong Captain Vere displayed his affection for Billy and the impact that he had on his life with his dying words, Billy Budd, Billy Budd. Gilmore 23

Cross-cultural Training essays

Cross-cultural Training essays Today a large number of trading companies are conducting business through out the world. Some companies make profits from the trade; some companies become failures in the business. There are many reasons relating to success or failure. However, the employees understanding of different cultures is the most important aspect when companies start businesses in foreign countries. Culture, Oxford Dictionary explains, Customs, arts, social institutions, etc of a particular group or people (p.347). There is much information about the cultures in which they work that employees should know. Cross-cultural training is training programs which help the employees who are going to do business in foreign countries learn the information of the different cultures step-by-step. According to Kaminsky (2000), With the battle for talented workers being waged internationally, Canadian companies are realizing that developing a positive work environment for their multi-cultural workforce is essential to long -term success. By developing cross-cultural training initiatives, including diverse team building, cross-cultural communication, and cross-cultural negotiation, organizations will be more competitive in the global economy (p.1). Through the cross-cultural training, the employees learn about the different cultures; understand the situations in foreign countries; know how to deal with different economies, and then these employees may success in global business; thus, cross-cultural training is necessary in todays business world. Cross-cultural training can be separated into two major parts. Understanding the culture is the first step where cross-cultural training begins; living with the different culture is the second step that employees have to face. It is difficult to understand the foreign culture without living in the foreign country. First, the employees have to study general knowledge in daily life. Fo ...

ART Essay Example | Topics and Well Written Essays - 2250 words

ART - Essay Example One does not exist without the other. In American tradition, an author is a creator and full owner of the original artwork. In copyright law, author is the major actor. Author’s role is defined in U.S. Constitution, while copyright law is part of federal law. Article 1 Section 8 of US Constitution states: â€Å"To promote the Progress of Science and useful Arts, by securing for limited Times to Authors and Inventors the exclusive Right to their respective Writings and Discoveries† (U.S. Constitution Online). Even after death of the author, his copyrights continue their existence. However, the modern era have brought many issues connected to originality of created works, authorship, and modern copyright law. The very first law to regulate and protect original intellectual works was Copyright act of 1790. Firstly, it was solely publisher’s privilege and only later copyright law became â€Å"author’s right in her intellection product† (Bracha 186). Only in the nineteenth century the very essence of the copyright law was fundamentally altered. Today it is Copyright, Designs and Patents Act 1988 which regulates authorship rights and protects holders of artworks in the UK. The right of copying artwork includes reproducing, preparing derivative works, distributing, performing, and displaying The law protects original works of art. The existing law applies to such works of art as follows: Copyright law is an example of a specific kind of product. This product is a masterpiece of artistic production. This piece comes together with the other related pieces and is very popular in modern society. This piece of art is related to such important business activities as trading, conserving, exhibiting, performing, reproducing and distributing works of art or reproductions. The main issue about â€Å"dogmatics of copyright is that this dogmatics is able to elucidate the normative import of art and aesthetics.† (Chicago. John M. Olin Law &