Bartleby The Scrivener :: essays research papers

Most everyone remembers a favorite story that he or she has read. A book that just captivated the reader from beginning to end. But how do authors successfully grab the attention of their readers? Authors utilize specific techniques to convey the characters, setting, and plot effectively. The two short stories Bartleby, the Scrivener by Herman Melville and The Tenant by Bharati Mukherjee do just that. The authors of both stories effectively develop unique characters through description or narration, action, and dialogue, which fit in with both the setting and the plot. The main character in Bartleby, the Scrivener is indeed an interesting one. Although the name of the story may give the impression that the main character is Bartleby, it is in fact the narrator whom we learn the most about. The narrator is described as a very orderly person. His actions and speech demonstrate his fastidious ways. The narrator even shows the reader right from the beginning that he prefers to go about i n an orderly fashion, by the fact that he absolutely must give background about his life and work, before he can begin to tell us about his employee. "Ere introducing the scrivener†¦if is fit I make some mention of my self, my employés, my business, my chambers, and general surroundings†¦" (Meyer, 113). The narrator’s setting, including his office, also shows that he likes to keep everything organized. His office is separated into sections by folding glass doors to distinguish his side of the room from his scriveners’. The narrator also separates Bartleby into confinement. "Still further to a satisfactory arrangement, I procured a high green folding screen, which might entirely isolate Bartleby from my sight, though not remove him from my voice" (118). The reader can see that the narrator likes to have a set way of doing tasks through his actions and interactions with the other characters. The narrator is obviously not one whose dem ands are often ignored. He does not quite seem to know how to react when Bartleby "prefers" not to comply with the narrator’s wishes. "I staggered to my desk, and sat there in a deep study†¦ Was there any other thing in which I could procure myself to be ignominiously repulsed by this lean, penniless wight? – my hired clerk?" (122). Another one of the narrator’s qualities is being pompous. He seems to have an overblown image of himself and puts himself above others.

Hot Wire Laboratory

THE UNIVERISTY OF MANCHESTER SCHOOL OF MECHANICAL, AEROSPACE AND CIVIL ENGINEERING LABORATORY REPORT INSTRUMENTATION AND MEASUREMENT VORTEX SHEDDING FROM A CYLINDER & DATA ACQUISITION NAME:MANISH PITROLA STUDENT ID:75050320 COURSE:MEng MECHANICAL ENGINEERING DUE DATE:27TH NOVEMBER 2012 1) What are the main advantages and disadvantages of using a hotwire to measure flow velocities?There are many advantages and disadvantages of using a hotwire to measure flow velocities, one of the main advantages is the hotwire produces a continuous analogue output of the velocity at a particular point, and hence information about the velocity can be obtained for any specific time. Another advantage of using a hotwire anemometer is the ability to follow fluctuating velocities to a high accuracy. Also another advantage of using a hotwire anemometer is the sensor is able to relate the voltage and the velocity using hotwire theory. However even though hotwire anemometer is an adequate tool to obtain data it has its drawbacks. Read this  Respiratory ActivityOne disadvantage of using a hotwire is that it has to be calibrated due to the theory not coinciding with actual data and the hotwire can only obtain the magnitude of the flow and not the direction. Another disadvantage of using a hotwire is the unsystematic effects that occur such as contamination and probe vibration. Some systematic effects that affect the data are the ambient temperatures and eddy shedding from the wire. One of the main disadvantages of using a hotwire is the output depends on both velocity and temperature, so when the temperature of a fluid increases the measured velocity obtained are too low and adjustment is required. ) Why is setting the correct sampling rate important in digital data acquisition? What experimental parameters or requirements can be used to establish the optimum sampling rate? What may happen if the wrong sampling rate is used? Using the correct sampling rate is important because if the incorrect sampling rate i s used some aliasing effects may occur, presenting insufficient data where important data is ignored if the sampling rate is below the optimum, and if the sampling rate is above the optimum more accurate data is obtained which carries the same trend as the optimum with few distortion which are not required.This can cause inadequacy of the data, where recording is not frequent enough or too frequent. The optimum sampling rate can be established using the Nyquist theory which states that the maximum measures frequency is half the sampling frequency, however the bandwidth of the signal needs to considered, the rule for obtaining the sampling frequency of any probe must be at least 2. 5 times greater than the maximum frequency present. 3) Show how the sampling rate was determined for this experiment.What was the sampling rate? For a flow around a cylinder an empirical relation between the vortex shedding frequency and Reynolds number (Re) is used to find the sampling rate. The relations hip below is used to find the frequency in the flow where the Strouhal number is 0. 2, diameter (d) is 15mm and the free stream velocity (U0) is 10m/s. St=fdU0=0. 1981-19. 7Re? 0. 2 Then by simple algebraic rearranging the frequency is found to be 133. 3Hz. Therefore the maximum frequency experienced is 2f = 2*133. 3 = 266. 6Hz.To obtain the optimum sampling frequency we simply by using Nyquist theory multiply the maximum frequency by 2. 5 providing an optimum sampling rate of 666. 5Hz. The values for the sampling rate were taken as 330Hz, 660Hz and 1320Hz for experimental purposes to study the over and under sampling of data. 4) In the experiment the hotwire was calibrated in terms of velocity vs (E-E0)2. Plot out the calibrations for U = B((E-E0)2)n and the various polynomials. Compare the different lines. Which is the best to use? Figure [ 1 ] Figure [ 2 ] Figure [ 3 ]Figure [ 4 ] From the above graphs is can be seen that the best calibration to use is the cubic calibration (figu re 2) as this fits the actual velocity line more accurately. 5) If the velocity higher than the ones calibrated foer was measured, which calibration is likely to give the best extrapolated data? Figure [ 5 ] Figure [ 6 ] Figure [ 7 ] Figure [ 8 ] From the above graphs it can be seen that the worse extrapolated data is found using the quartic calibration and the best extrapolated data can be found using the linear calibration of A([V-Vo]^2)^n.Also higher order polynomial extrapolation can produce invalid values and as a result the error will magnify as high order of polynomials are used, so therefore the linear relationship is recommended. 6) In a fast Fourier transform (FFT) the data in the time domain is converted to the equivalent data in the frequency domain. The original data can therefore be considered as the sum of a series of sine waves of regularly spaced frequencies, with different magnitudes and phases. How is the frequency interval in the FFT determined? How can the frequ ency interval in an FFT be reduced?What impact could this have on an experiment? The frequency interval can be obtained by dividing the sampling rate by the number of samples used. For 660Hz the number of samples is 1024, so therefore the frequency interval is 660/1024 = 0. 6445. The frequency intervals can be reduced by increasing the number of samples used; this is advantageous as it gives a more accurate representation of the original signal. 7) Considering the FFT data, what can be done in an experiment to isolate genuine signals from random fluctuations in the data? Give an example of this in graphical form.Figure [ 9 ] Figure [ 10 ] From figure 9 it can be seen that the peak is unobtainable as the data is very noisy which could be due to disturbances. However this can be overcome by averaging the FFT which allows us to easily identify peaks which can be seen from figure 10. 8) In this experiment, why are 2 frequency peaks seen on the FFT when the hotwire is near the centre lin e? 2 frequency peaks can be seen on the FFT at the centreline due to the 2 vortices induced by the cylinder but as you move away from the centre line only one of the vortices is predominant.The two peaks occur at 129Hz and 250Hz. 9) With increasing distance from the centreline, how does the FFT distribution change? Include graphs to illustrate this for various locations across the wake. From the below figures it can be seen that as you move away from the centre line the peaks in the FFT distribution disappear. Figure [ 11 ] Figure [ 12 ] Figure [ 13 ] Figure [ 14 ] Figure [ 15 ] Figure [ 16 ] 10) Plot the probability distribution histograms of velocity for various positions across the wake.What does the histogram show and how can the variation in the histograms be explained in terms of the properties of the flow? Figure [ 17 ] Figure [ 18 ] Figure [ 19 ] Figure [ 20 ] Figure [ 21 ] Figure [ 22 ] By comparing the above probability distribution figures it can be seen that with distanc e away from the centreline the flow velocity develops a more uniform velocity. It can be seen that within the 40mm distance away from the centreline, the probability distribution of the velocity produces wide distribution of velocities; this is due to the various velocities inside the wake and turbulence.For distance more than 40mm away the probability distribution of velocity becomes more uniform, which implies the vortices play no role in affecting the flow at these distances away from the centreline. It can also be seen that the flow speed at these distances increases as the flow diverges and accelerates around the cylinder. 11) Plot a graph showing the variation of mean velocity, RMS velocity and turbulence intensity with distance across the wake. What physical phenomena in the flow are causing the distribution to be the shape they are?What do the results say about the size of the wake compared to the size of the cylinder? Figure [ 23 ] Figure [ 24 ] Figure [ 25 ] The vortices i n the flow cause turbulence to occur behind the cylinder which causes the distributions to change. It can be seen from figure 23 that the velocity changes instantaneously as you move away from the centreline, it can also be observed that from 45mm away and more the velocity start to become more uniform and fluctuate around the free stream velocity. From figure 25 and 25 from 45mm and onwards the RMS and RTI decrease.From the above graphs it can be deduced that the size of the wake is 45mm from the centreline or a total width of 90mm, which is 6 times the diameter of the cylinder. 12) What are the major sources of error likely to be in this experiment? Try and give a numerical estimate to the possible error(s) in the data. Some of the likely sources of error that may occur during this experiment are the calibration process as the hotwire was only calibrated at the centreline and as the hotwire was lowered using screw mechanism which it not totally accurate, there was no calibration o f the at the new position.Another source of error can be due to pressure fluctuations, and due to the velocity being measured using the pressure differences, these fluctuation can cause the velocity to vary. Another source of error could be the assumption of the flow being 2-d as turbulence is a 3-d. To calculate the error, I used the measured velocity table and the theoretical linear calibration velocity. Taking the average error, the percentage error in the experimental data was 5. 8%. Within a range Can not measure supersonic velocities Hot Wire Laboratory THE UNIVERISTY OF MANCHESTER SCHOOL OF MECHANICAL, AEROSPACE AND CIVIL ENGINEERING LABORATORY REPORT INSTRUMENTATION AND MEASUREMENT VORTEX SHEDDING FROM A CYLINDER & DATA ACQUISITION NAME:MANISH PITROLA STUDENT ID:75050320 COURSE:MEng MECHANICAL ENGINEERING DUE DATE:27TH NOVEMBER 2012 1) What are the main advantages and disadvantages of using a hotwire to measure flow velocities?There are many advantages and disadvantages of using a hotwire to measure flow velocities, one of the main advantages is the hotwire produces a continuous analogue output of the velocity at a particular point, and hence information about the velocity can be obtained for any specific time. Another advantage of using a hotwire anemometer is the ability to follow fluctuating velocities to a high accuracy. Also another advantage of using a hotwire anemometer is the sensor is able to relate the voltage and the velocity using hotwire theory. However even though hotwire anemometer is an adequate tool to obtain data it has its drawbacks. Read this  Respiratory ActivityOne disadvantage of using a hotwire is that it has to be calibrated due to the theory not coinciding with actual data and the hotwire can only obtain the magnitude of the flow and not the direction. Another disadvantage of using a hotwire is the unsystematic effects that occur such as contamination and probe vibration. Some systematic effects that affect the data are the ambient temperatures and eddy shedding from the wire. One of the main disadvantages of using a hotwire is the output depends on both velocity and temperature, so when the temperature of a fluid increases the measured velocity obtained are too low and adjustment is required. ) Why is setting the correct sampling rate important in digital data acquisition? What experimental parameters or requirements can be used to establish the optimum sampling rate? What may happen if the wrong sampling rate is used? Using the correct sampling rate is important because if the incorrect sampling rate i s used some aliasing effects may occur, presenting insufficient data where important data is ignored if the sampling rate is below the optimum, and if the sampling rate is above the optimum more accurate data is obtained which carries the same trend as the optimum with few distortion which are not required.This can cause inadequacy of the data, where recording is not frequent enough or too frequent. The optimum sampling rate can be established using the Nyquist theory which states that the maximum measures frequency is half the sampling frequency, however the bandwidth of the signal needs to considered, the rule for obtaining the sampling frequency of any probe must be at least 2. 5 times greater than the maximum frequency present. 3) Show how the sampling rate was determined for this experiment.What was the sampling rate? For a flow around a cylinder an empirical relation between the vortex shedding frequency and Reynolds number (Re) is used to find the sampling rate. The relations hip below is used to find the frequency in the flow where the Strouhal number is 0. 2, diameter (d) is 15mm and the free stream velocity (U0) is 10m/s. St=fdU0=0. 1981-19. 7Re? 0. 2 Then by simple algebraic rearranging the frequency is found to be 133. 3Hz. Therefore the maximum frequency experienced is 2f = 2*133. 3 = 266. 6Hz.To obtain the optimum sampling frequency we simply by using Nyquist theory multiply the maximum frequency by 2. 5 providing an optimum sampling rate of 666. 5Hz. The values for the sampling rate were taken as 330Hz, 660Hz and 1320Hz for experimental purposes to study the over and under sampling of data. 4) In the experiment the hotwire was calibrated in terms of velocity vs (E-E0)2. Plot out the calibrations for U = B((E-E0)2)n and the various polynomials. Compare the different lines. Which is the best to use? Figure [ 1 ] Figure [ 2 ] Figure [ 3 ]Figure [ 4 ] From the above graphs is can be seen that the best calibration to use is the cubic calibration (figu re 2) as this fits the actual velocity line more accurately. 5) If the velocity higher than the ones calibrated foer was measured, which calibration is likely to give the best extrapolated data? Figure [ 5 ] Figure [ 6 ] Figure [ 7 ] Figure [ 8 ] From the above graphs it can be seen that the worse extrapolated data is found using the quartic calibration and the best extrapolated data can be found using the linear calibration of A([V-Vo]^2)^n.Also higher order polynomial extrapolation can produce invalid values and as a result the error will magnify as high order of polynomials are used, so therefore the linear relationship is recommended. 6) In a fast Fourier transform (FFT) the data in the time domain is converted to the equivalent data in the frequency domain. The original data can therefore be considered as the sum of a series of sine waves of regularly spaced frequencies, with different magnitudes and phases. How is the frequency interval in the FFT determined? How can the frequ ency interval in an FFT be reduced?What impact could this have on an experiment? The frequency interval can be obtained by dividing the sampling rate by the number of samples used. For 660Hz the number of samples is 1024, so therefore the frequency interval is 660/1024 = 0. 6445. The frequency intervals can be reduced by increasing the number of samples used; this is advantageous as it gives a more accurate representation of the original signal. 7) Considering the FFT data, what can be done in an experiment to isolate genuine signals from random fluctuations in the data? Give an example of this in graphical form.Figure [ 9 ] Figure [ 10 ] From figure 9 it can be seen that the peak is unobtainable as the data is very noisy which could be due to disturbances. However this can be overcome by averaging the FFT which allows us to easily identify peaks which can be seen from figure 10. 8) In this experiment, why are 2 frequency peaks seen on the FFT when the hotwire is near the centre lin e? 2 frequency peaks can be seen on the FFT at the centreline due to the 2 vortices induced by the cylinder but as you move away from the centre line only one of the vortices is predominant.The two peaks occur at 129Hz and 250Hz. 9) With increasing distance from the centreline, how does the FFT distribution change? Include graphs to illustrate this for various locations across the wake. From the below figures it can be seen that as you move away from the centre line the peaks in the FFT distribution disappear. Figure [ 11 ] Figure [ 12 ] Figure [ 13 ] Figure [ 14 ] Figure [ 15 ] Figure [ 16 ] 10) Plot the probability distribution histograms of velocity for various positions across the wake.What does the histogram show and how can the variation in the histograms be explained in terms of the properties of the flow? Figure [ 17 ] Figure [ 18 ] Figure [ 19 ] Figure [ 20 ] Figure [ 21 ] Figure [ 22 ] By comparing the above probability distribution figures it can be seen that with distanc e away from the centreline the flow velocity develops a more uniform velocity. It can be seen that within the 40mm distance away from the centreline, the probability distribution of the velocity produces wide distribution of velocities; this is due to the various velocities inside the wake and turbulence.For distance more than 40mm away the probability distribution of velocity becomes more uniform, which implies the vortices play no role in affecting the flow at these distances away from the centreline. It can also be seen that the flow speed at these distances increases as the flow diverges and accelerates around the cylinder. 11) Plot a graph showing the variation of mean velocity, RMS velocity and turbulence intensity with distance across the wake. What physical phenomena in the flow are causing the distribution to be the shape they are?What do the results say about the size of the wake compared to the size of the cylinder? Figure [ 23 ] Figure [ 24 ] Figure [ 25 ] The vortices i n the flow cause turbulence to occur behind the cylinder which causes the distributions to change. It can be seen from figure 23 that the velocity changes instantaneously as you move away from the centreline, it can also be observed that from 45mm away and more the velocity start to become more uniform and fluctuate around the free stream velocity. From figure 25 and 25 from 45mm and onwards the RMS and RTI decrease.From the above graphs it can be deduced that the size of the wake is 45mm from the centreline or a total width of 90mm, which is 6 times the diameter of the cylinder. 12) What are the major sources of error likely to be in this experiment? Try and give a numerical estimate to the possible error(s) in the data. Some of the likely sources of error that may occur during this experiment are the calibration process as the hotwire was only calibrated at the centreline and as the hotwire was lowered using screw mechanism which it not totally accurate, there was no calibration o f the at the new position.Another source of error can be due to pressure fluctuations, and due to the velocity being measured using the pressure differences, these fluctuation can cause the velocity to vary. Another source of error could be the assumption of the flow being 2-d as turbulence is a 3-d. To calculate the error, I used the measured velocity table and the theoretical linear calibration velocity. Taking the average error, the percentage error in the experimental data was 5. 8%. Within a range Can not measure supersonic velocities

College Is An Exciting And Nervous Time Of Your Life

College is an exciting and nervous time of your life. It greatly affects what your life will be like afterward. I was super nervous in high school and worried about my test scores. Well, I did end up getting very worried about the tests I think I had the worst score in my class. When applying for colleges came around I knew that my options were limited to a few. I aimed really high, but I don’t regret it because I still was able to go to my second favorite college. My test scores came back to haunt me with my college schedule because I had to pay for my schooling all through my eight years. I became my number one choice for jobs, though. I was on cloud nine when I got to be my dream job because it is a very high-income job. Summing it up I think that the four main parts of college life are; what you did in high school, your test scores and your G.P.A, what college life is like for you, and what life was like after college. High school was a very stressful time because of my test scores, G.P.A, how everything affects you, and extracurricular activities you participated in during high school. My test scores were pretty bad and that’s why I was a little stressed out all through the rest of high school. My ACT was a 22, which was ok. I really don’t want to admit my SAT score was, but since I have to I got a 740. My G.P.A, on the other hand, was great I had a 3.75 in high school. My test scores greatly affected everything. They actually crushed my dreams, to be honest. I hadShow MoreRelatedGraduation Speech : Graduating High School1034 Words   |  5 PagesGraduating high school was a big defining moment in my life. It is a step closer to the real world, a step closer to my future and that is what most exciting about leading up to this day. Preparation to graduating high school was difficult for me there was a lot of ups and downs, but it got easier once I took things more serious and not as a joke. Having that feeling of knowing that your family members are proud of you is an amazing feeling and having my grandmother explain to me how she felt onRead MoreMy College Experience874 Words   |  4 Pagesgoing off to college for the first time, made me a little bit nervous. Would my roommate and I get along, would I make new friends, would I find my way around campus, get to the right classrooms, and grades? Some of my most memorable moments have been meeting my roommate and making new friends. Not only have I met a number of new friends in the dorm, but also in my classes. Together, my new friends and I were soon able to find our way around campus and to the classrooms. College life has been suchRead MoreCollege Admissions : Financial Planning1438 Words   |  6 PagesIndependent Life College Admissions: Financial Planning Financial stress is an everyday reality for college students. 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You don’t owe anyone anything, but you owe it to yourself to try and become a better person everyday, and you can’t do that when you are too focused on things thatRead MoreSummary Of The Crazy Roller Coaster 1020 Words   |  5 PagesMy Life The woman, tears rolling , heart pounding, began screaming as beads of sweat formed on her forehead. This woman was my mom and she was giving birth to me, Erica Janae Adams, on Friday, April 13, 2001 in Port Author, Texas. Judging by the amount of people in the room you would have thought that their was a party going on, but of course that wasn t the case. It was just a room full of my large and crazy family, but despite of the craziness, these would be the people that would help

To Kill a Mockingbird, by Harper Lee - 643 Words

Throughout the novel To Kill a Mockingbird, by Harper Lee, there are many characters with very strong personality traits. These characters are very memorable and easily recognizable because of their traits. These characters have one thing in common, they all have influenced peoples life’s in one way or another. One of these great characters is Calpurnia. Three of Calpurnia’s most memorable traits are being a disaffection of the social rules, motherly, and courageous. In the 1950s, African Americans were not treated with high respect and were looked very down on. You can see in the book, To Kill a Mockingbird, that African Americans were looked down upon and treated with barely any respect. Even though African Americans are being looked down upon, Calpurnia did not care about this and is disaffected by the social rules.. A quote that proves that she is rebellious against the social rules that went against African Americans is when Scout says, â€Å"She’s supposed to go around back,†Ã¢â‚¬ ¦ (Lee, 94). This shows that Calpurnia is disaffected by social rules because she goes to the front of the Radely’s house to warn them of Tim Johnson, because he had gone rabid, and did not care about the social rules and only cared about others than social rules. This shows that she was rebellious against social rules because she did not care to go to the back instead of the front. Another quote that shows how Calpurnia is rebellious against social rules is her saying, â€Å"It’s the same godShow MoreRelatedKill A Mockingbird By Harper Lee1049 Words   |  5 PagesTo Kill a Mockingbird: How a Story could be based on True Events in Everyday LifeDaisy GaskinsCoastal Pines Technical Collegeâ€Æ'Harper Lee was born in Monroeville, Alabama. 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Corporate Finance - 1421 Words

There is nothing like optimum capital structure for a firm. The Optimal Capital structure is that Capital Structure at which the weighted Average cost of capital (Ko) is Minimum. It is that combination of Equity and Debt at which the total cost of capital is mini-mum. Trade-off theory argues that there s an optimal amount of debt of each firm. At this level of debt, firms can take the most advantage of debts. Debts can be tax shield so that they can save money for firms to reinvest in other projects so as to earn more profits. However, debts can be quite dangerous because highly leveraged firms may face bankruptcy and financial distress costs (no matter they re direct or indirect) may increase the cost of debt of the company.†¦show more content†¦They have shown that the financial leverage doesn t matter and the cost of capital and the value of the firm are independent of the capital structure. Modigliani-Miller methods show that there is nothing which may be called as Optimal Capital Structure - to get high valuation of the firm. Modigliani-Miller model is based on following assumptions: 1. The capital markets are perfect and complete information is available to all the investors free of cost. The implication of this assumption is that investors can borrow and lend funds at the same rate and can move quickly from one security to another, 2. Securities are infinitely divisible; Investors are rational and well informed about the risk-return of all the securities. Modigliani-Miller model says that the total value of the firm is equal to the capitalized value of the operating earnings of the firm. The capitalization is to be made at a rate appropriate to the risk class of the firm. Growth Plans, are involved in capital structural theories in which a certain amount will be allocated for the growth plans. A finance manager should draw a plan according for the dividend policy. For Example: The firm has $10 million as equity capital and $6 million as debt capital and the firm made a profit (after tax) of $2 million, and the fund allocated to the growth plan was $1 million. For suppose there are 10,000 shareholders in the company and as perShow MoreRelatedCorporate Finance Notes1881 Words   |  8 PagesStudy notes By Zhipeng Yan Corporate Finance Stephen A. Ross, Randolph W. Westerfield, Jeffrey Jaffe Chapter 1 Introduction to Corporate Finance ..................................................................... 2 Chapter 2 Accounting Statements and Cash Flow.............................................................. 3 Chapter 3 Financial Markets and NPV: First Principles of Finance................................... 6 Chapter 4 Net Present Value....................................Read MoreNotes for Corporate Finance2082 Words   |  9 PagesCorporate Finance Notes * Chapter One: Introduce to Corporate Finance 1. Three Questions: A. What Long-term asset should be invested? Capital Budgeting B. How to raise cash for capital expenditures? Capital Structure C. How to manage short-term cash flow? Net Working Capital 2. Capital Structure: Marketing Value of Firm = MV of Debt + MV of Equity 3. Finance perspect and Accountant perspect: Finance: Cash Flow ! Accountant: A/R means profit ! 4. Sole proprietorshipRead MoreCorporate Finance69408 Words   |  278 PagesCorporate finance P. Frantz, R. Payne, J. Favilukis FN3092, 2790092 2011 Undergraduate study in Economics, Management, Finance and the Social Sciences This subject guide is for a Level 3 course (also known as a ‘300 course’) offered as part of the University of London International Programmes in Economics, Management, Finance and the Social Sciences. This is equivalent to Level 6 within the Framework for Higher Education Qualifications in England, Wales and Northern Ireland (FHEQ). For moreRead MoreCorporate Finance4881 Words   |  20 PagesTrends of Leverage 7 2.3 Comparison of capital structure with similar companies 9 2.4 Capital expenditures and its financing 10 2.5 Important factors influencing the use of debt financing 10 2.5.1 Tax Advantage 10 2.5.2 Corporate Tax Rate 11 2.5.3 Credit rating 11 2.5.4 Interest rate 11 2.5.5 Company’s Industry 12 2.5.6 Company’s growth rate 12 2.5.7 Some other arguments about Harvey Norman 12 2.6 Evidence of financial distress 13 Read MoreCorporate Finance - Concept Questions12247 Words   |  49 Pagesquestions of corporate finance? a. Investment decision (capital budgeting): What long-term investment strategy should a firm adopt? b. Financing decision (capital structure): How much cash must be raised for the required investments? c. Short-term finance decision (working capital): How much short-term cash flow does company need to pay its bills. ( Describe capital structure. Capital structure is the mix of different securities used to finance a firms investmentsRead MoreFundamentals of Corporate Finance 9e82683 Words   |  331 Pageshttp://helpyoustudy.info Chapter 01 - Introduction to Corporate Finance Chapter 01 Introduction to Corporate Finance Answer Key Multiple Choice Questions 1. Which one of the following terms is defined as the management of a firm s long-term investments? A. working capital management B. financial allocation C. agency cost analysis D. capital budgeting E. capital structure Refer to section 1.1 AACSB: N/A Difficulty: Basic Learning Objective: 1-1 Section: 1.1 Topic: Capital budgeting Read MoreCorporate Business Finance 7343 Words   |  30 PagesCorporate Business Finance Seminar 5 Project Finance Lauren Leigh Essaram 207507339 Ruvimbo Mukorera 206525531 27 September 2010 Submitted in partial fulfilment of the duly performed requirement of International Business Finance, School of Economics and Finance, University of KwaZulu-Natal Abstract Non-recourse financing has grown in popularity, especially in developing countries. It has done so more specifically in the basic infrastructure, natural resources and also in the energyRead MoreAdvanced Corporate Finance4303 Words   |  18 PagesUniversity of Puget Sound School of Business and Leadership BUS 434 Advanced Corporate Finance Professor Alva Wright Butcher Tues-Thurs 11:00-12:20 McIntyre 107 Spring Semester 2012 Office: McIntyre 111 I Phone: 253-879-3349 FAX: 253-879-3156 Office Hours: T-Th: 1:00-1:50 Wed: 9:30-10:30 And by appointment Note that I am always willing to schedule additional office hours by appointment. I check email frequently, so that is also a goodRead MoreEssay Corporate Finance1613 Words   |  7 Pages Why is corporate finance important to all managers? Corporate finance is a specific area of finance dealing with the financial decisions corporations make and the tools as well as analyses used to make these decisions. The primary goal of corporate finance is to enhance corporate value, without taking excessive financial risks. A corporations managements primary responsibility is to maximize the shareholders wealth which translates to stock price maximization. Corporate finance providesRead MoreCorporate Finance Essay1150 Words   |  5 PagesCorporate Finance Essay Most corporate financing decisions in practice reduce to a choice between debt and equity. The finance manager wishing to fund a new project, but reluctant to cut dividends or to make a rights issue, which leads to the decision of borrowing options. The issue with regards to shareholder objectives being met by the management in making financing decisions has come to become a major issue of recent times. This relates to understanding the concept of the agency problem. It deals

Impairment Loss and the Disclosures

Question: Describe about the Impairment Loss and the Disclosures. Answer: Introduction An impaired asset relates to the asset of the company that bears a market price lower than the amount listed on the balance sheet of the company. The probable accounts of the company to be written down are goodwill, long-term assets and accounts receivable for the carrying value bears a longer time span for impairment (Carlin and Finch, 2010). On the adjustment of the carrying value of an impaired asset, the loss is eventually recognized on the income statement. According to AASB 136, Impairment Loss refers to the value through which the carrying value of the asset or money producing unit surpasses its recoverable value. Here carrying value appertains to the amount upon which an asset is identified in the balance sheet after deduction of the accumulated depreciation along with accumulated impairment losses (Hashim, Li, and OHanlon, 2016). Nature of Impairment Loss An entity requires making a yearly assessment relating to each and every indication reflecting to each and every indication reflecting to an impairment of any asset. The following are considered as indications of impairment: (a) External source of data includes- 1.significant reduction in the market value of the asset, 2. adverse change in markets, technology, economic conditions, or laws, 3.increase in the rates of interest or rate of return.(b) The internal source of data include- 1.asset becoming obsolete or experiencing physical damage, 2.assets laying idle, being discontinued or operations being restructured, 3.An economic performance of the asset not meeting up with the expectations.(c) Dividend provided by the subsidiary, entity jointly controlled or associate- 1.in the investees consolidated financial statement, the assets including goodwill is exceeded by the carrying amount of the investment provided in a separate financial statement, 2. The dividend of the subsidiaries sur passes the entire comprehensive income which is jointly controlled entity during the term to which the dividend is declared. On receiving any indication regarding impairment of an asset, the entity needs to estimate the amount recoverable from the asset. Impairment assets possessing an indefinite useful life and goodwill are required to be tested relating impairment at least annually, whether having an indication of impairment or not. If it is difficult for estimating the recoverable amount relating to an individual asset then, in that case, the entity is required to determine the amount recoverable from the cash generation unit (CGU) belonging to the asset (Olante, 2013). These units are detailed in Para 66 to 79 of AASB 136, which are as follows: 1. It is the smallest group of assets identifiable, generating cash inflows independent from the cash inflows of other assets, 2. The existence of an active market relating to the production of output by an asset or the group, then the same should be recognized as Cash Generation Unit, 3. Consistent identification of the CGU must be accomplished from period to period for similar set or type of assets unless there is a justifiable change, 4. Determination of the carrying amount of CGU must be undertaken on a consistent basis in the manner in which the amount recoverable of the CGU is concluded. Relationship of the Goodwill CGU is provided in Para 80-90 of AASB 136 where in a business combination the goodwill acquired should be allocated to CGUs or its group by benefits expected by the synergies of the combination. Monitoring of every CGU to which the goodwill is apportioned should be least inside the entity for internal management purposes and to be smaller on an operating segment which is determined according to operating segments in AASB-8 (Payne, 2011). A CGU experiences impairment loss in the following manner: a) an impairment loss is equal to the excess of the CGUs carrying amount above its recoverable amount, b) allocation of impairment loss to CGU are as follows: 1. Reduction of the carrying amount of every goodwill which is allocated to the CGU, 2. reduction of the carrying amount of the other assets on pro rata basis, 3. While applying the rules an entity in the CGU, it should not reduce any asset lower than the highest value recoverable or zero. An impairment loss incompetent of getting allocated to any asset in the CGU is required to be allocated to the different assets in the CGU (Banker, Basu, and Byzalov, 2016). Reversal of Impairment Loss is provided in Para 109-125 of AASB 136 which are: 1) Assessment of every reporting data, if there is indication regarding any previously recognized loss of any asset apart from goodwill might not exist any longer or have diminished, 2) an impairment Loss will be allowed a reversal only if the estimates utilized for determination of the recoverable amount have changed, 3) when it is an individual asset- a) the increase in the carrying amount which is due for reversal should be less than the carrying amount provided there were no impairment experienced, b) Immediately provide for the reversal in the Profit and Loss account except that the asset is valued at revalued amount, c) consistent recognition of the reversal of the revalued assets along with revaluation requirement of the asset that is applicable in another standard, d) adjustment of the depreciation charge of an asset must follow the reversal for the remaining carrying value is apportioned systemati cally over its remaining useful life (Duh, Lee, and Lin, 2009). Para 126-137 of AASB 136 deals with the disclosures which are required to be provided relating to the following: 1) every class of assets, loss of impairment and reversals, 2) every segment that is reportable (as per AASB 8), impairment losses and reversals, a) the circumstances and events that caused reversals, b) features of an individual asset and its reportable segment, c) information regarding CGU if the current or fair value minus costs to the sale were utilized as a recoverable amount and the basis for the determination, 4) various disclosures relating to the estimates utilized for the measurement of the recoverable amount of the CGUs along with goodwill or indefinite impairment loss (Paugam and Ramond, 2015). Conclusion The main objective of (Australian Accounting Standards Board) AASB 136 is to determine the methods which an entity employs for making certain that the assets are not providing for higher than its recoverable amount. An asset is provided for at a value more than the amount recoverable only if the carrying amount is exceeding the value recoverable through the usage of an asset. An analysis of the financial statement is processed, and if the condition holds true, then an asset is termed as impaired. The standard assists in specifying the need for an entity to initiate a reversal of an impaired loss, supported with the disclosures. References Banker, R., Basu, S. and Byzalov, D. (2016). Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research.The Accounting Review. Carlin, T., and Finch, N. (2010). Asset impairment.Managerial Finance, 36(9). Duh, R., Lee, W., and Lin, C. (2009). Reversing an impairment loss and earnings management: The role of corporate governance.The International Journal of Accounting, 44(2), pp.113-137. Guthrie, J. and Pang, T. (2013). Disclosure of Goodwill Impairment under AASB 136 from 2005-2010.Australian Accounting Review, 23(3), pp.216-231. Hashim, N., Li, W. and OHanlon, J. (2016). Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 20092016.Accounting in Europe, 13(2), pp.229-267. Olante, M. (2013). Overpaid acquisitions and goodwill impairment losses Evidence from the US.Advances in Accounting, 29(2), pp.243-254. Paugam, L. and Ramond, O. (2015). Effect of Impairment-Testing Disclosures on the Cost of Equity Capital.Journal of Business Finance Accounting, 42(5-6), pp.583-618. Payne, B. (2011). A Financial Profile Of Cash Generating Firms.JABR, 4(4), p.51.

Toxic Love Essays - Human Sexuality, Pornography, Sex Industry

Toxic Love Love. Love is deep devotion and affection for someone who is close to us. It's positive attitude to demonstrate charity, benevolence, gratitude, kindness, and tenderness. However, love has been distinguished by a new drug that creates untasteful and uncomfortable emotions and feelings towards others and especially to ourselves. This new drug is called "porn". Pornography has become an international epidemic that can be easily linked to broken families, child abuse, rape, human-trafficking, and can create an indifference in personal intimacy and relationships. The battle against pornography must not only begin in the home, but a stand must be taken by the rising generation of youth who have been affected by it and also have been watching it. You (youth) are the future. If you watch pornography, you will have major effects to the mind and body, including "isolation, secrecy, and deceit that damage relationships and leave one vulnerable to poor self-esteem, anxiety, and depression; u nrealistic expectations and misinformation about sexual intimacy; conditioning us to see people as objects to be used and abused; and the development of obsessive thoughts and compulsive behaviors."(Pornography'- LDS Church). While reading, I want you to reflect on this inspired quote by President Gordon B. Hinckley, former president of the LDS Church, "You can be smart and happy or stupid and miserable.. it's your choice." Pornography originates from the Greek word pornographos writing about prostitutes'. It is visual or printed material that contain an explicit and crude perspective of sexual activity to stimulate erotic feelings to oneself. Where can you find out? Everywhere. You can access it in entertainment/media, such as movies, books, television, the internet, billboards, and magazines. It has been a multi-billion dollar industry in the world today. From NCOSE (National Center on Sexual Exploitation), "64% of young people, ages 13-24, actively seek out pornography weekly or more often." That's right, over half the youth in the world have sought to find and watch porn daily. SimliarWeb says that "eleven pornography sites are among the world's top 300 most popular Internet sites. The most popular such site, at number 18, outranks the likes of eBay, MSN, and Netflix." I myself love to watch Netflix and many of my youth friends also do. However, most of the youth around us are subscribed to porn than Netflix and other famous sites such as IMDB, Amazon, and Twitter. Pornography harms you in three ways. Number one, the brain. Number two, the heart. And number three, the world. In a study of how the brain is affected by pornography, Dr. Simone Kuhn, psychologist, Max Planck for Human Development, explains, "We found that a structure called striatum or caudatum in the brain's reward system is smaller in individuals who consume a lot of pornographic material, which could mean that it actually shrinks over time, depending on how much material is consumed. As a result, the individual requires increasingly more intense and more frequent stimuli in order to maintain the feeling of reward." The brain receives a deep decrease in the reward system by the use of porn and loses control of positive actions and thoughts to the mind. Through various counseling with his clients, a Seattle Christian writer, Ron Weiss, explains, "When the human heart is damaged in this way, it becomes aimless or discouraged. It searches for the quickest way of finding comfort o r pleasure. For many men, pornography becomes an effective means of masking this pain, for the fantasy involved in pornography, and the ritualization elements inherent in its use, produce a neurochemical high that enables them to avoid their emotional pain." By having a brain and heart consumed with pornography, it leads many individuals to tragedy in the world. Violence, rape, sex trafficking, and other cruel acts have been lead by the use of pornography. Fighting the New Drug, reports that "A recent UK survey found that 44% of males aged 11-16 who viewed pornography reported that online pornography gave them ideas about the type of sex they wanted to try." Now.. is there hope that people can stand up and say no to pornography? Yes. Has there been any youth affected by porn and then decide to reform his or her life? Yes, many