Enron Scandal Impact on Accounting Accounting has Essays - Economy

Enron Scandal: Impact on Accounting Accounting has been blamed for the losses sustained by Enron, as it allowed the company to hide details of its dealings from its investors, until the company's financial situation was so bad that the firm was forced to go bankrupt almost overnight. Enron's downfall has been characterised as "excessive interest by management in maintaining stock price or earnings trend through the use of unusually aggressive accounting practices." (Healy, 2003) As part of this, Enron used "mark-to-market accounting' for the energy trading business in the mid-1990s and used it on an unprecedented scale for its trading transactions." (Thomas, 2002) Under mark-to-market accounting practices, companies with outstanding derivative contracts or purchases on their balance sheets when accounts are being prepared must adjust them to "fair market value" (Thomas, 2002) As a result, predicted long term gains or losses on these contract are applied to the company's profit s immediately, similar to depreciation, or asset write downs. The main difficulty encountered when doing this for long-term futures contracts in energy markets is that "there are often no quoted prices upon which to base valuations. Companies having these types of derivative instruments are free to develop and use discretionary valuation models based on their own assumptions and methods, as Enron did." (Healy, 2003) Another accounting technique Enron used to hide significant debts was the use of special purpose entities (SPEs), which Enron took to "new heights of complexity and sophistication, capitalizing them with not only a variety of hard assets and liabilities, but also extremely complex derivative financial instruments, its own restricted stock, rights to acquire its stock and related liabilities." (Thomas, 2002) Enron also used these SPEs to hide details of assets which were excessively declining in value, thus avoiding having losses from asset write down and depreciat ion charges on the company books. This practice was applied to "certain overseas energy facilities, the broadband operation or stock in companies that had been spun off to the public." (Thomas, 2002) The accounting treatments around SPEs meant that the losses sustained on these asset write downs would not appear on Enron's accounts. Enron promised share issues to the investors in the SPEs to compensate them for taking these assets on but, as the value of the assets fell even further, Enron found itself unable to meet these commitments from share issues. These creative accounting techniques began to be suspected by investors in October 2001, when Enron several new businesses failed to perform as well as expected. Enron was hoping these new businesses would cover its losses on the SPEs but, in October 2001 the company was forced to announce a major series of write-downs of its own assets, including "after tax charges of $2.87 million for Azurix, the water business acquired in 1 998, $180 million for broadband investments and $544 million for other investments." (Healy, 2003) These write downs amounted to twenty two percent of the capital spent by Enron on developing its business between 1998 and 2000. In addition, Enron sold Portland General Corp., the electric power plant it had acquired in 1997, for $1.9 billion, at a loss of $1.1 billion over the acquisition price. (Healy, 2003) The losses incurred as a result of this caused investors to question whether Enron's strategy was feasible in the long tem, and in markets other than derivatives. In summary, whilst the accounting concepts and strategy underlying the gas derivatives trading was a reasonable attempt to produce value for investors, "extensions of this idea into other markets and international expansion were unsuccessful." (Healy, 2003) However, whilst the mark to market and SPE accounting techniques used by the company helped hide this fact from investors, the stock markets as a whole were guilty of "largely ignored red flags associated with Enron's spectacular reported performance" (Thomas, 2002). This aided and, in the eyes of the management at Enron, vindicated the company's expansion strategy by allowing Enron access to plenty of capital cheaply and easily. As such, accounting cannot be entirely blamed for the losses sustained by investors, as the investors themselves simply assumed that the value Enron appeared to be generating "would be sustained far into the future, despite little economic basis for such a projection."

A Decade of Uneasy Peace essays

A Decade of Uneasy Peace essays World War II was the worst war that was fought in the 20th Century, and perhaps the worst war in the history of man. The loss of lives in World War II was a staggering 50-60 million dead (Mitchner, Tuffs Global Forces of the 20th Century 130). World War II also ushered in the era of nuclear weapons. How did this war come about, and could it have been prevented? War was inevitable in 1939 due to the resentment of the German people towards the Versailles Treaty, poverty resulting from the great depression, the policy of appeasement, and Axis aggression in the 1930s. The Treaty of Versailles was the major treaty ending military actions against Germany in World War I. The treaty was signed at the Palace of Versailles, near Paris, on June 28, 1919, and went into effect on January 10, 1920, following ratification by Germany and four of the Principal Allied and Associated Powers, Great Britain, France, Italy, and Japan (Mitchner, Tuffs Global Forces of the 20th Century 22). It was not ratified by the United States, which made a separate treaty of peace with Germany in 1921 incorporating much of the Treaty of Versailles by reference (Mitchner, Tuffs Global Forces of the 20th Century 42). The lesser Allied powers, except China, were also parties. Separate treaties of peace were made with Germanys allied, Austria, Hungary, Bulgaria, and Turkey (Mitchner, Tuffs Global Forces of the 20th Century 30). Instead of creating peace however, the Treaty of Versailles caused frustration and hatred (Elson 29). France felt that victory was not achieved, and deci ded to create more military alliances to seal off Germany. Italy felt cheated, because the spoils of war promised to her when Italy left the Triple Alliance to joined the Triple Entente in 1915 was not received. Germany felt the most betrayed, as all the wrongs in the war was pinned on her. This frustration would eventually lead to the popular support of Hitler (Elson 31). One of the poin...

Diversity in the Work Environment Essay Example | Topics and Well Written Essays - 1250 words

Diversity in the Work Environment - Essay Example Diversity is the guide for innovative thinking, entrepreneurial spirit and new methods of building the communities. According to Abbasi, & Hollman (1991) that Diversity as a concept is one that welcomes numerous ways of thinking and expression as important business resources for the reason that those differences can create new and innovative product and service ideas and methods of problem solving. Carr-Ruffino, (1996) said that managing diversity is considered as planning and implementing business systems and practices to direct people so that the probable advantages of diversity are maximized while its probable disadvantages are minimized. Managing diversity well presents a unique advantage in a time when flexibility and creativity are keys to competitiveness. A business needs to be flexible and adjustable to attain new customer desires. We live in time where understanding diversity is becoming more vital than ever. The word diversity has assumed new significance all throughout the past few years. Diversity has turn out to be related with positive action programs and cultural or gender-based sensitivity training. Yet diverse does exactly explain these days a usual firm's workers, independent contractors and customers. In this situation, it merely describes reality. The diversity issues are now considered important and are projected to turn into even more essential in the future due to growing differences in the population. Businesses' need to focus on diversity and look for ways to develop into totally inclusive organizations for the reason that diversity has the potential of yielding greater productivity and competitive advantages. Diversity is an important competitive asset that cannot afford to overlook. Managing and valuing diversity is a key component of effective people management, which can develop workplace productivity. Demographic changes will necessitate organizations to review the management practices and extend new and creative approaches to mana ging people. Changes will enhance work performance and customer service. Operating in a global economy presents vital challenges to businesses. On the human resources side of the equation, assembling a diverse workforce can be component of an effective overall strategy to stay competitive and create more employee and customer loyalty. The diversity of workforce is a through reflection of the organization and the appreciation of the benefits a diverse workforce has to offer. Diversity recruiting is becoming more and more significant as the world turned into more global. At first, legal compliance was the main driver behind most diversity recruiting. It's essential to recruit diverse individuals not merely for the reason that numerous corporations must operate facilities at multiple locations around the globe, but also for the reason that they need diverse-thinking individuals to design products that will be in high demand in every major country. In a global economy, having a diverse workforce is no longer an alternative. It has developed into an absolute r equirement for victory in a global economy. Various organizations have established processes and procedures for

Plants and human civilization Research Paper Example | Topics and Well Written Essays - 1250 words

Plants and human civilization - Research Paper Example The first farmers have mastered the ground and learned how to cultivate the first cereal crops. Large areas of forest were cut down and burned for obtaining the new agricultural fields. Thus whole ecosystems were destroyed. Deforestation in the Mediterranean, Asia Minor, Mesopotamia (in the areas of the ancient culture) caused the significant xerophytization and desertification of these areas. In Africa and India the decline of tropical forests has caused increasing the savannah areas; the same happened in South America. It was increased livestock development in the North America and Central Asia, especially in the areas of ancient culture near Amu Darya and Syr Darya rivers. This phenomenon caused appearance and spread of the mobile sand dunes. In North America, deforestation caused erosion and emergence of vast areas which so-called bad land. Age of Discovery led to introduction and dissemination of new species, which sometimes rapidly spread in the new conditions. For example, Kudzu or Pueraria lobed (Pueraria lobata) is a plant with leaves that looks like wild grapes. Kudzu came from Japan and Southeast Asia. In 1876 this plant was imported to the South USA (Philadelphia) and presented as a fast growing plant, which effectively restore the soil erosion. Over a period of 50 years in the U.S.A., Kudzu was known as the grapevine that had swallowed the South. Pueraria lobed really has the ability to rapid growth. Thus this plant could reach 30 meters in length during 2 years. Kudzu engrosses everything on the way especially abandoned houses, cars, power lines, other trees and shrubs. The following unsuccessful species invasion is the importation of rabbits in Australia. In 1859 Thomas Austin, Australian farmer, said that the introduction of a few rabbits would not bring much harm, but would be just another source of meat for hunters. He has unleashed 24 rabbits, but to the end of the century the number of rabbits greatly increased, because there were no

FINANCIAL REPORTING REPORT Essay Example | Topics and Well Written Essays - 1000 words

FINANCIAL REPORTING REPORT - Essay Example The year under review for this assignment is 2005. During the year 2005, Tesco has been able to generate a revenue target of 37.070 Billion pounds.(www.tescocorporate.com). The reason that we have chosen such a high turnover company is the fact that because of its size and significance in the UK economy, we believe its accounting policies and practices will reflect it therefore we have chosen this. Accounting standards require that they should be consistently applied and practiced. (Deliotte, 2008). Accounting Policies adapted by Tesco are according to the both international and national standards of accounting prevalent at the time. Tesco has prepared its accounting statements on Historical cost convention however there are some changes with respect to the Transitional disclosure requirements under FRS 17. Revenue recognitiation policy is as per the standards and whereas the stocks are valued at lowers of the cost or net realizable value. Fixed assets are recognized at the cost with depreciation being recorded at the straight line basis with clear segmentation of depreciation rates. Goodwill is amortized and capitalized according to the prevalent standards whereas fixed assets and goodwill are also under review for impairment under FRS 11. Segment reporting is one of the important accounting information for the investors especially within the context of international businesses. The increasing trends of businesses to have segments working all over the world and even within the country require that the information shall be contained in the financial statements according to the prevalent accounting standards. The value the segmental reporting carries to the shareholders is very important because it provide investors the necessary look into the performance of the various segments of the company. Since the company is a collection of various departments and segments and a synergic coherence of these segments creates success for the

Analysis of the Liberian Conflict

Analysis of the Liberian Conflict Background to this Conflict Analysis The Liberian conflict began in 1979 with civil unrest and ended in 2003 with the forced exile of the then president Charles Taylor. During this 24years period, Liberia has had a number of significant turning points: two regime-changing coups (1980 and 1990) and with them the assassination of 2 presidents, two civil wars, the first in 1989 90, the second from 1997 2003, and two elections, 1985 and 1997. The period was marred with systemic violence and human rights violations which resulted in the death of 150 250,000 people and 1.5 million people displaced (FRTRCLDP, 2009: 3) this is startling given a pre-war population of 2.8 million. However, if we examine the period from the rice riots of 1979 and the 1980 coup we find a steady escalation in direct violence starting from that period. Furthermore there is substantial evidence of structural violence in pre-79 Liberia. The means of financing the regimes of Charles Taylor, Samuel Doe and the True Whig Party, from 1979 to 2003 were very different during reign (Reno 1999,pp102 103 ), but nevertheless the political, hierarchical structures endured throughout this time, albeit with different leaders. This continued to allow a ruling elite to exploit the subjugated masses as it had done for the previous century. Furthermore, the lack of loyalty towards Taylor, by the wealthy elite, is comparable to the lack of support for Does administration, by the same elite, during Does final years in office. The similarities between Taylors reign, the Doe era and the period of rule prior to 1979 demonstrate a cyclical nature to the conflict. Therefore, unless the period under review in this conflict analysis is based around one of the turning points noted above, the selection of a time is almost arbitrary if chosen during this period. Furthermore, if one tries to analyse the conflict at the time of the first civil war or post 1990, the discourse leads to an examination of the conflict and structures during Does rule, and ultimately, this leads to an analysis of the societal structures and conflict potential prior to the 1979/80 uprising. In order to provide a time frame for evaluation, this analysis will focus on the period of 1979 1989 because what comes thereafter is very much a product of what came before. Conflict Analyses The aim of a conflict analysis is to provide a better understanding of the causes and drivers of a given conflict. Several leading development agencies have designed conflict analysis tools to help them to better target their development work and to ensure that they do not aggravate a conflict situation through that development. A summary of few prominent conflict analyses can be found at Appendix 2 Methodology The aim of this conflict analysis is to gain an understanding of the root causes and manifestations of violence in Liberia over the period 1979 1990, in particular focusing at the country level. The analysis will also identify and analyse sub-national, regional and international actors that affected the conflict. The DfID Strategic Conflict Assessment consists of three parts: Conflict Analysis; Analysis of responses to the conflict; Strategies and options for dealing with the situation; The Conflict Analysis Framework of the assessment examines the following areas: Table 1 DfID Conflict Analysis Framework Conflict Analysis (i) Structures (ii) Actors (iii) Dynamics Analysis of long term factors underlying conflict: Security Economic Political Social Analysis of conflict actors: Interests Relations Capacities Peace agendas Incentives Analysis of: Long term trends of conflict Triggers for increased violence Capacities for managing conflict Likely future conflict scenarios (Great Britain, DfID, p10, Table 1). The DfID framework provides a tool which is easily transferable to analyse the Liberian conflict within the parameters set. A secondary aim of this analysis is to see whether we can shed any light on the greed versus grievance debate and to help assess the predominance of one set of motivating factors over the other in the case of the Liberian conflict. Greed and grievance The principle greed arguments focus on the economic benefit that might motivate an individual, or group, to fight and then continue fighting (Mac Ginty 2006: 69) Three pre-conditions, have been identified, by Collier, as conflict catalysts in greed based theories. These are access to primary commodities, the proportion of young men in society and the amount of education available (Collier 2000, 93). Collier goes so far as to rank the importance of these factors but does not suggest that all three need to be present at the same time. Grievance theories of conflict emphasise arguments of ideology, ethnicity, human needs and inter-group competition (Mac Ginty 2006: 71). Idoelogy and ethnicity are often used by the layperson in explaining conflict causation, but a fuller analysis often identifies these as sustaining a conflict rather than initiating it, leaders might use ethno-religious calls to ‘rally the troops, but this is often not the underlying cause (Barash and Webel, 2002: 15) . Based on statistical research, Collier argues (2000: 96) that grievance theories of conflict causation â€Å"are so unimportant† compared to the prevalence of greed based motives, that, â€Å"grievance based explanations of civil war are so seriously wrong†. However, he does admit that that under the right circumstances (such as following and economic slump) grievances motives can be explained. Structures Societies that are socially fractionalised along ethnic or religious divides are significantly less prone to conflict (Collier, 2000: 98). Social division in Liberia lay between 17 groups (FRTRCLDP 2009: 51). The first group consists of the original settlers from the US freed slaves who arrived in Liberia in 1822, this group were known as the Americo-Liberians; together with the Caribbean freed slaves they constituted 5% of the population. The remaining groups were formed from 16 separate indigenous tribal groups. There were further splits along religious lines. The US settlers brought with them Christianity which spread amongst the population. Liberia also had an Islamic population from the African-Arabic slavers of the 16th and 17th centuries. By 1980, this provided a blend of approximately 40% Christian, 20% Muslim, 20% indigenous religions (and a number of individuals practicing some form of hybrid religion). According to the hypothesis, Liberia would be very unlikely to collapse into civil war due to its non-homogeneous nature. This was in fact the case rprio to the arrival of the Americo-liberians; A study by Olukujo (as cited in the FRTRCLDP 2009: 51) notes that for hundreds of years the 16 tribes had lived in relative peace with â€Å"intermarriage, modern education and westernised Christianity, Islam and other foreign influences† blurring tribal ethnicity. Furthermore, each family had a family head and each village a council of elders who would resolve conflicts. However, when analysing the Liberian political and economic structures prior to 1980, we find that it is difficult to untangle the two strands; this is because the Liberian system was very hierarchical with a ruling elite and a proletariat; there was limited, if any middle class. The establishment of the Liberian political system, in the 18th century, was based on a US constitutional model (Outram, 1999: 164) with a Senate and a House of representatives. However, only the Americo-Liberians were allowed to vote. The political elite passed laws which kept the indigenous people subjugated, both politically and economically, Evidence of this self-perpetuation can be seen in the fact that the True Whig Party was the only political party that held officer from 1877 until the coup in 1980, even the previous President, President Tubman, remained in office for an unbroken period of 37 years. It is very unlikely that the True Whig Party would have been voted out prior to the coup, as the indigenous population did not have the right to vote, until a constitutional change in 1984. Therefore those who had political positions were also either economically power or financially well connected. Those without money or power were subjugated by this ruling elite known as a patron-client relationship (Outram, 1999: 165). The President had a significant amount of power vested in him, as both the Chief of State and Head of Government. President Tubman consolidated power in his position, just as Doe did 10 years later, and both following unsuccessful coups. So the evidence suggests that the ruling elite in society were able to exploit self interest and so were motivated by greed. We shall now turn our attention to the motives of the subjugated. When a rebel organisation has the potential to gain sufficient size that the prospect of a conflict has a realistic chance of success, then individuals will be more likely to bond together for grievance based reasons (Collier, 2000: 99). So, if Liberia is viewed through the lens of the masses, then the society is much less divided; with split of 95% indigenous population to 5% ruling elite (FRTRCLDP 2009: 5). This allows us to evaluate the grievance theory model due to Liberias homogenous nature and therefore its propensity to civil war for grievance reasons. The following lists examples of laws that were passed that demonstrate the lack of rights tahts wereexperienceed by the indigenous people REFERNCES!!!! Examples of the laws passed by the government included: the 1864 Ports of Entry Act, which restricted foreign trade with indigenous people, the indigenous werent granted citizenship until 1904. In 1926 the government leased 1 million acres of land to the firestone company, land which was inhabited, they then conscripted local labour for the company and other neighbouring countries. In 1931the Government of Liberia was requested to defend its position over allegations from the League of Nations of svaling the indigenous population. . Economic 1864 passed laws baning trade Political US constitiional arrangement Single party from1877, Political eltie Social Access to education forced adoption referred to as barbarians no tribal problems Unification attempts but more for popular support context of the regional issues at the time. Indeed when Samuel Doe rose to power in the 1980 coup he did so onthe back of a wave of local grievances. Dynamics Manifestation of Violence Defintion of direct and structural Violence, definition of peace and conflict Comparison or 1985 Vs 1955 Structural: no right to vote, land taken away, human salvery and conscript labour, not even citizens til 1904 Quotes form TRC Ref topdown and bottom up Mac ginty p 77, 3rd feature of conflict†¦.. Corruption Issues regarding money and support for wealthy elite Issues of 23 million to release Ellen and the 400m in aid. Table 2 Comparison of Violence Pre 1980 Post 1980 †¢ Ruling Elite (Americo Liberian) †¢ No right to vote for masses †¢ Power vested in the President †¢ President is Chief of State and Head of Government †¢ Army used as security †¢ Suppression of uprising 1955 †¢ Huge personal financial incentives to stay in power foreign investment †¢ NO Ethnic tensions (Olukoju 2006) †¢ Ruling Elite (Krahn tribe) †¢ No Right to vote for the masses Voting overturned †¢ Political structure remains the same †¢ Power vested in the President †¢ Army used as security †¢ Harsh suppression of coup by Gen Quiwonkpa 2985 †¢ Huge financial incentives to stay in power †¢ Escalation of Structural violence and direct violence †¢ Inter-ethnic fighting †¢ Corruption increases as a survival mechanism Conclusion Violence escalation table The following table summarises the level of violence during the period and notes the factors that sustain or escalate the violence. Table 3 Violence Manifestation Violence Manifestation and Explanation Initiation †¢ ‘Colonial structures and exploitation in Liberia lead to → Localised grievances and structural violence, Create opportunities for Sustainment †¢ Individual actors greed → nepotism to galvanise own support → fractionalisation leads to ethno-tribalism †¢ No structural change takes place → continued marginalisation / HR violations Which creates: Escalation †¢ Further grievances which fuel the conflict → Direct Violence as a survival mechanism ‘Poverty and lack of opportunity, intensified by the war have helped promote the attractiveness of fighting as a means of survival (Atkinson, 1997) The story of Liberia between 1979 and 1990 is one of action, inaction and reaction: action by the proletariat and ruling governments (pre and post 1979), inaction by the international community and reaction by regional actors to the. The violence during this period escalated from societal structural violence in 1979 to overt direct violence against the civilian population and opposition groups in 1990. This resulted in an increase of displaced persons, frustrating neighbouring countries threatening to de-stabilised the region. The actions by regional countries coupled with the frustrations of the masses provided the circumstances which could lead to a second coup, and the first civil war in 1989. The DfID Conflict Analysis Framework provides a useful tool with which to analyse a protracted conflict such as Liberia. By examining the structures and dynamics in play at both national and local levels it has been possible to see that the Liberian conflict shows signs of greed and grievance motivations with each playing off the other. The ruling elite motivated by the prospects of substantial wealth and pursuing a desperate attempt to hold onto power, and grievance by the oppressed masses with little prospect of anything better unless they rise up and rebel against the elite. Epilogue The greed and grievance cycle, as discussed in the background to this analysis continued to play out during Charles Taylors reign. Taylor has suggested that his motives for staging a coup had been to force regime change of a brutal dictatorship (Ref). That might have been his altruistic outward cry, indeed â€Å"narratives of grievance play much better with this [the international] community than narratives of greed.† (Collier, 2000: 92). It is clear now that Taylors coup was heavily supported internationally, and regionally (Ref). What is also evident now is that within the first 6 months of Taylors charge for Monrovia, he had not only gained control of 90% of the country, but had also amassed a personal wealth of USD 3.6million. It is also estimated that during the period 1991 1994, Taylor had a personal income of USD 420 450 million per year (REF). In this context it of difficult to see how greed rather than grievance was not his motivating factor. The economics of a war torn society, (particularly one which has an abundance of extremely profitable primary commodities) has an ability to sustain conflict. Once the shackles of a oppressive regime are unable to control the population, the rise of strongmen and warlords is possible . Then, fuelled, by the potential of substantial wealth, they will strive to keep the inferno of conflict burning. Conflict Analyses The World Bank Conflict Analysis Framework. This uses 6 variables (social and ethnic relations, governance and political institutions, human rights/security, economic structure and performance, environmental and natural resources and external factors) which are analysed against given criteria. These are graded and then linked to their impact on the conflict and on the countrys poverty level. This framework allows for the extraction of underlying causes and the opportunities for conflict. The US AID Conflict Assessment Framework focuses on Means, Motives and Opportunities and also includes regional and international factors. The framework therefore allows for a holistic approach and also provides an understanding of the prevalence of greed or grievance agendas in conflict zones. Like the World Bank conflict analysis it highlights causes and opportunities for conflict. The Department For International Development (DfID) Strategic Conflict Assessment (Great Britain, DfID) is a tool that was developed by DfID to assess: risks of negative effects of conflict on programmes; risks of programmes or policies exacerbating conflict; opportunities to improve the effectiveness of development interventions in contributing to conflict prevention and reduction. The assessment criteria allow the assessment to focus on programmes or projects, or at a strategic level on a country or region (Great Britain, DfID, p6).

Early Jazz Essay -- essays research papers

Early History of Jazz   Ã‚  Ã‚  Ã‚  Ã‚  Jazz is a style of music that began and has been revolutionized within the United States. Jazz music first appeared in the city of New Orleans and eventually moved onto Chicago, St. Louis, Kansas City, and New York City. Jazz unites different elements of African, African- American, religious, brass brand, and blues style of music. The music of Jazz, and its changes through the years, is now a form of music that is known and respected throughout this nation and the world.   Ã‚  Ã‚  Ã‚  Ã‚  Jazz music is a blending of both black and white tradition and heritages. New Orleans was the center of many different ethnicities, such as French, Spanish, American, and African American, which resulted in a city with a unique blend of individuals. New Orleans became a significant center of culture in the mid to late 1800’s. It is believed that jazz was largely influenced from African slaves who were brought over in the 1800’s, who did not have their native instruments, had to make due with what they could find in their new home of the southern United States. On arrival in America, they were exposed to western musical styles that include harmonies, tonal sounds, along with unique beats and rhythms. This resulted in a raw version of what we know as Jazz. Some components of early jazz are still found in the many modern forms of music such as soul and reggae.   Ã‚  Ã‚  Ã‚  Ã‚  Ragtime, considered to be the earliest type of jazz, was introduced in the very late 1800’s and early 1900’s. Also, ragtime was considered one of the most decorative and popular styles of music. Ragtime can best be described as a solo instrument style, usually consisting of a piano. As a means of income, many early Ragtime musicians would produce and sell their own music and have them published onto piano rolls in which they could be played in perosonally owned pianos. These piano rolls allow a new and large group of individuals to be exposed to the sounds of ragtime. Multiple moderns forms of music have derived form original ragtime including rhythm and blues.   Ã‚  Ã‚  Ã‚  Ã‚  One of the most influential ragtime musician and entertainer was Scott Joplin. Scott Joplin was born in Texarkana, Texas on November 24, 1868. Through his talent on the piano and as a composer, he is generally known as the â€Å"King... ...to turn the corner with bop. Bop groups were much smaller than swing bands and included improvised solos, rhythmic complexity, and unpredictable forms. It was a bit of a revolution for jazz.   Ã‚  Ã‚  Ã‚  Ã‚  There were several individuals who played key roles in the bebop and progressive jazz era. Louis Armstrong, Charlie Parker, and Dizzy Gillespie are just a few of the top jazz artist of the decade. Dizzy Gillespie, who was born in South Carolina in 1917, had an amazing talent, and by the age of 20 he was already touring with major bands. He helped bebop really emerge. Bebop was a type a jazz that was more robust and difficult to play. Overall, bebop still remains the stepping stone into multiple new forms of jazz.   Ã‚  Ã‚  Ã‚  Ã‚  In conclusion, I believe that the early history of jazz is vital in really understanding the complexity and beauty of jazz as a whole. Jazz, being a native form of music within the United States along with it many changes in the 1900’s, has significantly influenced American culture and its development through the years. Jazz remains an influential facet in the world of music and it is enjoyable to know where it came from.

Prose Appreciation “The Fly” By Katherine Mansfield Essay

â€Å"The Fly† by Katherine Mansfield is a short story which focuses on the trials and tribulations faced by those who lost relatives in World War One. Many who lost family and friends in the war struggled for years with grief, while others accepted the shortcomings and managed to overcome it. Everyone faced their own challenges, and everyone overcame them different ways, or in some cases not at all. Katherine Mansfield is one of many people who lost relatives in the war. She herself lost her brother in WW1 like Mr. Woodifield and the boss did. She wrote this story because she felt like she was a victim of helplessness and darkness, struggling with grief and also struggling with the Tuberculosis treatment she was going through at the time. This relates to the story because the boss felt like he was on his own after the death of his son, â€Å"Ever since his birth the boss had worked at building up this business for him; it had no other meaning if it was not for the boy.† He felt like he had no reason to do anything, like he was helpless and in the dark. The theme ‘time is a great healer’ fits these thoughts, because no matter what the boss might think, over time he is slowly getting over the death of his son even though he said â€Å"Time, he declared then, he had told everybody, could make no difference.† Six years have passed since the death of their sons, and Mr. Woodifield has overcome his grief, and has forgotten about his son, needing the help of whisky to remember that his daughters visited his grave. The boss however, believes that he is still wrought with grief, when in fact he has overcome it. He can no longer cry when his son is mentioned, and he can no longer use the photograph on the wall to force the emotions of grief on him. He forgets about his son, and that indicates that perhaps he is over his grief more than he would like to think. Time has healed him, and made it so he can no longer grieve as he used to. Mr. Woodifield is the one who forces the boss to come to terms with his feelings. He is si mply visiting his old friend and employer, when he recalls that he had something to tell him, however he could not remember what it was. Feeling pity for the man who is â€Å"on his last pins,† the boss offers him a drink of whisky to help recall his memories, which Mr. Woodifield is successful in doing. However the memories are not pleasant ones for the boss. Mr. Woodifield informs him that his daughters went to  visit his son Reggie’s grave, and happened to see the boss’ son there. They remark that the graves are well-kept and very nice. This brings up memories that the boss didn’t want to remember, and as soon as Mr. Woodifield had left, he asks his messenger to let no one bother him for a half hour. During this time the boss attempts to recall his feelings of grief for his son, and failing to do that he turns to the photograph, hoping that will help. A fly however falls into his inkwell and forces his attention towards it, coincidentally making him once again forget his son. He focuses on the fly and helps it out, then watching as it cleans itself. He decides that he will test the fly , and proceeds to drop ink onto it. On the fourth drop the fly gives in, and the boss throws it away, just as he did with his memories of his son, which â€Å"For the life of him he could not remember.† Similes play a part in making the reader understand the story. For example when describing Mr. Woodifield using the simile â€Å"He peered out of the great, green leather arm-chair by his friend, the boss’s desk, as a baby peers out of its pram,† gives you the impression that Mr. Woodifield is perhaps getting on in age, and yet is still curious about everything that goes on around him. Another example is when Katherine talks about grief saying â€Å"we cling to our last pleasures as the tree clings to its last leaves,† meaning that the boss refused to let go of the grief, even though subconsciously he had already done so. The use of the metaphor â€Å"The day had come when Macey had handed him the telegram that brought the whole place crashing about his head,† forces the reader to imag ine the boss’ feelings and reaction when he got the news about his son. He was devastated, and the metaphor used really enforces the point. To further enforce the point of devastation and grief, imagery is used. The two major ones are the fly and the boss himself, however there is also the photograph on the wall. The boss represents all those who have lost someone in the terrible war, yet they kept a faà §ade of being strong, and being the leader when in public, and when in private they were grieving their loved ones. He is a symbol of authority and power, keeping control when needed. The fly symbolizes those who lost their lives in the war. The young men who were shipped off to fight for their country, and who were getting more and more worn out the more years the war went on for. It symbolizes the constant struggle they had to deal with, and eventually they couldn’t handle it no more. Eventually the last inkblot killed the fly, just  as the last year of war killed a lot of the remaining young men and their innocence. The photo, while not mentioned as much, represents the innocence the young men had, and then lost in their first year of war. The things they had to do and see robbed them of the boyish innocence they went in with. â€Å"The expression was unnatural. It was cold, even stern-looking.† They all were changed by the horrendous happenings that they had to bear witness too. Overall this story sends out a message that everyone has their own way to grieve and everyone will spend different amounts of time doing so. Eventually however time will heal even the worst feelings of grief, and that is why I liked this story. It shows that no matter what things will get better one day. Things will get better, even if you don’t believe it ever will. Others should read this story, because at some time in their lives, they will have to face a challenge, and this story will remind them that time will help. They won’t overcome it straight away, but with time, they will get better. Just like Mr. Woodifield, and even the boss did.

Litmus Paper and the Litmus Test

Litmus Paper and the Litmus Test You can make paper test strips to determine the pH of an aqueous solution by treating filter paper with any of the common pH indicators. One of the first indicators used for this purpose was litmus. Litmus paper is paper that has been treated with a specific indicator- a mixture of 10-15 natural dyes obtained from lichens (mainly Roccella tinctoria) that turns red in response to acidic conditions (pH 7). When the pH is neutral (pH 7) then the dye is purple. History The first known use of litmus was around 1300 CE by Spanish alchemist Arnaldus de Villa Nova. The blue dye has been extracted from lichens since the 16th century. The word litmus comes from the old Norse word for to dye or color. While all litmus paper acts as pH paper, the opposite is not true. Its incorrect to refer to all pH paper as litmus paper. Fast Facts: Litmus Paper Litmus paper is a type of pH paper made by treating paper with natural dyes from lichens.The litmus test is performed by placing a small drop of sample onto the colored paper.Usually, litmus paper is either red or blue. Red paper turns blue when the pH is alkaline, while blue paper turns red when the pH turns acidic.While litmus paper is most often used to test the pH of liquids, it can be used to test gases if the paper is dampened with distilled water before exposure to the gas. Litmus Test To perform the test, place a drop of liquid sample on a small strip of paper or dip a piece of litmus paper in a small specimen of the sample. Ideally, you dont dip litmus paper in an entire container of a chemical; the dye could contaminate a potentially valuable sample. The litmus test is a quick method of determining whether a liquid or gaseous solution is acidic or basic (alkaline.) The test can be performed using litmus paper or an aqueous solution containing litmus dye. Initially, litmus paper is either red or blue. The blue paper changes to red, indicating acidity somewhere between the pH range of 4.5 to 8.3. (Note, however, that 8.3 is alkaline.)  Red litmus paper can indicate alkalinity with a change to blue. In general, litmus paper is red below a pH of 4.5 and blue above a pH of 8.3. If the paper turns purple, this indicates the pH is near neutral. Red paper that does not change color indicates the sample is an acid. Blue paper that does not change color indicates the sample is a base. Remember, acids and bases refer only to aqueous (water-based) solutions, so pH paper wont change color in non-aqueous liquids, such as vegetable oil. Litmus paper may be dampened with distilled water to give a color change for a gaseous sample. Gases change the color of the entire litmus strip since the whole surface is exposed. Neutral gases, such as oxygen and nitrogen, do not change the color of the pH paper. Litmus paper that has changed from red to blue can be reused as blue litmus paper. Paper that has changed from blue to red can be reused as red litmus paper. Limitations The litmus test is quick and simple, but it suffers a few limitations. First, its not an accurate indicator of pH. It does not yield a numerical pH value. Instead, it roughly indicates whether a sample is an acid or a base. Second, the paper can change colors for other reasons besides an acid-base reaction. For example, blue litmus paper turns white in chlorine gas. This color change is due to bleaching of the dye from hypochlorite ions, not acidity/basicity. Alternatives to Litmus Paper Litmus paper is handy as a general acid-base indicator, but you can get much more specific results if you use an indicator that has a more narrow test range or that offers a wider color range. Red cabbage juice, for example, changes color in response to pH all the way from red (pH 2) through blue at neutral pH to greenish-yellow at pH 12, plus you are more likely to find cabbage at the local grocery store than lichen. The dyes orcein  and azolitmin yield results comparable to those of litmus paper.

The Middle Ages essays

The Middle Ages essays The Roman Empire geographically established the original concept of a European boundary. With all of it's great achievements likee civil law, politics and literature, the collective willpower of the Roman Empire would eventually degrade over time and give way to new ideas andd influences. The empire of Rome did not fall- it fizzled. The Western Roman Empire gave way to the Middle Ages around 476, when the Barbarian,, Odoacer, overthrew the emperor Romulus Augustulus. Other historians give the year 410, when Alaric, king of the Visigoths, sacked Rome. Still,, others say about 500 or even later. In any event this early medieval period is often referred to as the Dark Ages because of the apparent collapse off Greco Roman culture. During this time their was no effective government and no sense of state, just small autonomous tribes and peasantt communities. Local life was isolated, fragmented, dreary, illiterate and superstitious.. For various reasons, Germanic people to the North had long desired to expand into Roman territories perhaps because of pressures from overpopulation, wars, or food shortages. These Barbarians were semi-nomadic tribes led by warrior chiefs. They advanced forcefully against the Empire in the fourth century as the strength and determination of the Roman Empire was being degraded by political decay, civil war, economic problems and social decadence. Various Barbarians such as the Ostrogoth, Vandals, Lombards, Franks, Angles, Saxons and other tribes overcame a disintegrating Roman Empire. The advanced systems of Roman law, culture and government gave way to crude forms of Barbarians. These invaders lacked the ability to continue the achievements in art, literature, and engineering. However, these invaders also brought with them new ideas and traditions that changed Roman culture to a more diverse and defused culture which altered the course and development for later Eu...

Vibration Training Coursework Example | Topics and Well Written Essays - 4500 words

Vibration Training - Coursework Example These efforts led to the development of vibration platforms and whole body vibration technology as a solution (History of Whole Body Vibration). Vibration training is a technology and not a device. The device employed is the vibration platform. In whole body vibration training vibration platforms are used and the individual stands, sits, or lies prone on the vibration platform, depending on how and for what are the objectives in the use of the technology. The frequency and the strength of the vibrations can be adjusted for achieving different ends. The individual holds the required position on the vibrating platform, which may be in the standing on one foot or squatting with knees fully bent and so on for a selected period of time, like sixty seconds. Vibration training is thus a simple means for achieving certain desired health parameters in individuals (Whole body vibration training). Evidence from studies of individuals exposed to vibration effects show that there are a host of possible beneficial as well as destructive effects. Summarizing these effects is that every biological system and subsystem of the human body can possibly be affected by vibration input, as is seen from chronic exposure to vibrations at the wrokplace. Given that gravity works in the verticular direction, exercising in the verticular direction causes verticular expansion and contraction of all the major organs in human body, the abdominal cavity and the muscles in the body. These movements can provide the beneficial effect of stimulating growth plates, improving blood circulation, activating the lymph system, eliminating cellulite and enhancing muscle strength. This is the basis for the posit that controlled exposure to vibrations could have beneficial impacts (Mester et al, 1999). The medical use of vibration training is derived from the possibility of vibration training being beneficial in strengthening muscles, enhancing bone

Marine Nature Conservation Essay Example | Topics and Well Written Essays - 4500 words

Marine Nature Conservation - Essay Example As the report declares the consultation proposal seeks to address a number of areas in an attempt to provide a comprehensive framework for marine conservation and providing a situation where the various demands made upon the environment can be managed more effectively as part of a concerted effort to encourage sustainability against a backdrop of the increasing demands that are being made on our seas and its resources. The five areas, which the proposals concentrate upon, are fisheries management, planning, activity licensing, improving marine nature conservation and the setting up of a new marine management organisation. The purpose of this report concentrates the studies on the improvement of marine nature conservation, with reference to the other factors if and where relevant. This essay stresses that there are four main areas where the proposals for the Marine Bill are considering the way forward in terms of the imposition of relevant laws or regulations, with particular relevance to marine nature conservation. The response to the Review of Marine Nature Conservation, Safeguarding Sea Life, identified some key areas that needed to be addressed by government. These included stopping the decline and attacks upon the biodiversity in the environment, in a way that would create recovery of these areas; provide more support for ecosystems and sites for conservation of marine species, especially those most in danger; improve water quality and endeavour to reduce the impact of man’s impact upon it.