Friday, May 31, 2019

Louis XIV and Peter The Great Essay example -- essays research papers

Research EssayAbsolute regulations like Louis xiv and Peter the Great strengthened at that place countries butweakened them economically. They made great improvements to the armies and social aspects of the kingdom. But when they were improvingall of these things it ended up costing them a great deal of money. Was it good to have a great army and government if everyone had no money? Absolutism is a political theory holding that all power should bevested in one ruler or other authority. Both Louis xiv and Peter the Great considered themselves to be absolute rulers and they had divine right.Louis xiv changed France in many ways. He helped and hurt the increment nation. In order to become a true absolute ruler Louis xiv needed to make sure that ll the power was contained in himself. So he did a very clever thing, he tookthe nobles power out of the government. And to make sure they didnt realize that their power was being taken away slowly he gave them positions in the army(doc.7). T his now made france a true absolute monarchy. All the power was now in louis xiv. He made all the decisions and no one could stop or disagree with him. Unlike the middle ages where the system of government was the feudal system and the nobles contained a great deal of power t...

Thursday, May 30, 2019

The Other Caste :: Essays Papers

The otherwise CasteFor some professions the need for standardized higher(prenominal) education is obvious. We wouldnt want our doctors to put on learned their craft by simply reading books and practicing on patients in their kitchens. Neither would we feel comfortable crossing a bridge or inhabiting a building designed by someone with a passionate rice beer in architectural engineering but who had non been subjected to rigorous testing of his or her own abilities.There are many professions, however, for which the unconsidered demand for a stop is unnecessary and creates an artificial class distinction. more than importantly, the most qualified people for the bloodline are often not even considered.My mother greatly influenced my views on this subject. She dropped out of high school when she was a freshman but she personified the self-motivated pursuit of knowledge. When she wanted to learn something, she read boththing she could find on the subject. She then sick her newfoun d knowledge to practical application until it because a new skill. Her library contained books on subjects as varied as horticulture, philosophy, stonemasonry, interior design, and architecture. She knew the Latin name of every plant in her extensive gardens. She knew more closely heath and nutrition on a bud induce than the dietician at the assisted care knack where she worked, earning just over minimum wage. She eventually did get her GED but because she didnt have a degree in any of her areas of expertise she was poorly paid and sometimes perceived as uneducated.I saw this equal prejudice all the years I worked for the Forest Service. They employ people with degrees and people without. Degree holders have the opportunity to advance professionally and become unchangeable employees. Those with no degrees are consistently paid lower wages and kept in a fugacious status though they often do the said(prenominal) work as the permanent employees and return to work year after year. My Forest Service job required three things being able to wage increase all day, not getting lost in the woods, and an appreciation that my repetitious acts were insuring future forests. A college degree was irreverent but I often had to lead people with no aptitude or knowledge of the forest and watch them move ahead of me professionally because they had the degree.In Mark Salzmans book, Lost in purport most of the learning he writes about took place outside or even in arouse of his formal schooling.The Other Caste Essays PapersThe Other CasteFor some professions the need for standardized higher education is obvious. We wouldnt want our doctors to have learned their craft by simply reading books and practicing on patients in their kitchens. Neither would we feel comfortable crossing a bridge or inhabiting a building designed by someone with a passionate interest in architectural engineering but who had not been subjected to rigorous testing of his or her own abilities.There are many professions, however, for which the unconsidered demand for a degree is unnecessary and creates an artificial class distinction. More importantly, the most qualified people for the job are often not even considered.My mother greatly influenced my views on this subject. She dropped out of high school when she was a freshman but she personified the self-motivated pursuit of knowledge. When she wanted to learn something, she read everything she could find on the subject. She then put her newfound knowledge to practical application until it because a new skill. Her library contained books on subjects as varied as horticulture, philosophy, stonemasonry, interior design, and architecture. She knew the Latin name of every plant in her extensive gardens. She knew more about heath and nutrition on a budget than the dietician at the assisted care facility where she worked, earning just over minimum wage. She eventually did get her GED but because she didnt have a degree in any of he r areas of expertise she was poorly paid and sometimes perceived as uneducated.I saw this same prejudice all the years I worked for the Forest Service. They employ people with degrees and people without. Degree holders have the opportunity to advance professionally and become permanent employees. Those with no degrees are consistently paid lower wages and kept in a temporary status though they often do the same work as the permanent employees and return to work year after year. My Forest Service job required three things being able to hike all day, not getting lost in the woods, and an appreciation that my repetitious acts were insuring future forests. A college degree was irreverent but I often had to train people with no aptitude or knowledge of the forest and watch them move ahead of me professionally because they had the degree.In Mark Salzmans book, Lost in Place most of the learning he writes about took place outside or even in spite of his formal schooling.

The Poverty and Obesity Epidemic Essay -- Poor, Obesity

In the United differentiates, as of 2001, 34% of the population was overweight. (Townsend)Overweight and obesity would bet to be problems associated with the United States wealth andmore than sufficient food supply. Much attention in recent years has been paid to concoursebecoming more physically fit and changing their diets to become healthier. Gastric bypass operating theater has become a popular choice for people onerous to overcome extreme obesity. Theoperation limits food intake by creating a narrow passage from the upper part of the stomachinto the larger lower part, reducing the amount of food the stomach can hold and slowing thepassage of food through the stomach. (NIDDK) The presence of this emphasis on health andnutrition would attend to be the solution to our nations obesity problem. However of thepopulation with moderate food insecurity, 52% were overweight. (Townsend) Food insecurityexists when the availability of nutritionally decorous and safe foods or the abili ty to acquireacceptable foods in socially acceptable ways is limited or uncertain. Over half of the UnitedStates population with a threat of hunger is overweight. Why would obesity be more prevalentamongst this group of people with fewer resources?Dieting and surgery do not address the problems of the economic groups with the mostsevere weight and nutrition problems. Surgery is expensive, and people with limited resourcesare not likely to demoralize expensive health foods when there are cheaper alternatives that satisfyhunger. The Dollar Menu at McDonalds is certainly less expensive than preparing a wellbalancedmeal. Another ground for obesity in lower income groups is a theory called the foodstamp cycle hypothesis. Food stamps and most paych... ...urity and Obesity in Rural Womenhttp//ruralwomenshealth.psu.edu/s05_colson-cbove.htmlTask office for the Bishops Initiative on Children and Poverty. Community with Children andthe Poor. Nashville, Tennessee Cokesbury, 2003.Townsend, Ma rilyn S., Janet Peerson, Bradley Love, cheryl Achterberg, and Suzanne P. Murphy(2001). Food Insecurity is Positively Related to Overweight in Women. Journal ofNutrition, 131, 1738-1745. The American Society for Nutritional Sciences.http//www.nutrition.org/cgi/ subject field/full/131/6/1738U.S. Conference of Mayors Seduxho USA. Hunger and Homelessness Survey 2004. 3-5,42http//www.usmayors.org/uscm/hungersurvey/2004/onlinereport/HungerAndHomelessnessReport2004.pdfWeil, Andrew. Eating Well for Optimum Health. New York Random House, 2000.Willet, Walter C. Eat Drink and Be Healthy. New york Simon & Schuster, 2001.

Wednesday, May 29, 2019

The ID3 Algorithm :: Classification Algorithms

The ID3 Algorithm AbstractThis paper details the ID3 varietyification algorithm. Very simply, ID3 builds a decision tree from a fit(p) set of examples. The resulting tree is used to classify future samples. The example has several judges and belongs to a class (like yes or zero(prenominal). The leaf nodes of the decision tree contain the class name whereas a non-leaf node is a decision node. The decision node is an attribute test with each branch (to another decision tree) being a possible value of the attribute. ID3 uses information gain to help it decide which attribute goes into a decision node. The advantage of learning a decision tree is that a program, rather than a knowledge engineer, elicits knowledge from an expert.IntroductionJ. Ross Quinlan origin eithery developed ID3 at the University of Sydney. He first presented ID3 in 1975 in a book, Machine Learning, vol. 1, no. 1. ID3 is based off the Concept Learning System (CLS) algorithm. The basic CLS algorithm over a set of discipline instances CStep 1 If all instances in C are positive, then create YES node and halt.If all instances in C are negative, create a NO node and halt. other select a feature, F with determine v1, ..., vn and create a decision node.Step 2 Partition the training instances in C into subsets C1, C2, ..., Cn according to the values of V.Step 3 apply the algorithm recursively to each of the sets Ci.Note, the trainer (the expert) decides which feature to select.ID3 improves on CLS by adding a feature selection heuristic. ID3 searches through the attributes of the training instances and extracts the attribute that best separates the given examples. If the attribute perfectly classifies the training sets then ID3 stops otherwise it recursively operates on the n (where n = number of possible values of an attribute) partitioned subsets to guide their best attribute. The algorithm uses a greedy search, that is, it picks the best attribute and never looks back to reconsider earlier ch oices.DiscussionID3 is a nonincremental algorithm, meaning it derives its classes from a flash-frozen set of training instances. An incremental algorithm revises the current concept definition, if necessary, with a new sample. The classes created by ID3 are inductive, that is, given a small set of training instances, the specific classes created by ID3 are expected to work for all future instances. The distribution of the unknowns must be the same as the test cases.

Going to the Territory :: Going to the Territory Essays

Going to the Territory Ralph Ellisons essay Going to the Territory is truly a definition of American culture. Ellisons essay is a description of his journey from Oklahoma to cook University and along the way he uncovers truths about the way Americans selectively acknowledge their history and miss important aspects of their culture and let them fester into an uncontrollable problem. Ellison had a connection to Brown University before he even made it out of grammar school. His principal was the front colored man to graduate from Brown and Ellison received an award in memorial to Dr. Inman Page, Ellisons grammar school principal. It is through his time spent at Brown and his journey there that he realizes that American culture is based upon what people choose to hear and see. Considering the ironic fact that Americans continue to find themselves stumbling into (as well as over) details of their history, tonights is a most American occasionAt any rate, in the two hundreds y ears of our existence a abundant deal has been overlooked or forgotten (123). Ellison says that Americans ignore the social problems of our country, which resolvents in the problems growing out of control. Race is one of these problems. According to Ellison, race is a result of peoples personal interests. People are so self interested that they look past the pressing issues of today. Our unknown history doesnt collar having consequences each though we ignore them (133). Because we as Americans ignored such issues as racial inequality- in that the debt Americans owe the black community is not repayable. We think that by instituting laws to make all persons equal is enough, but this equality is never achieved, but looked past as though it is fine. Ellison speaks of Black culture as being imitated and mimicked by many non-white citizens. He mentions Europeans dancing like the Negroes, and how they other members of society find it absurd for them to behave in such a way. These people are render to the prejudices of those who have overlooked the instances of inequality in the past. Today, people who pose as Blacks are subject to much scrutiny and discrimination. They are termed wiggers and and are often seen as offensive. Ellison thought that this mimicking behavior was okay and acceptable.

Tuesday, May 28, 2019

Do Political Campaign Contributions Impact the Outcome of Elections? :: essays research papers

Do Political Campaign Contributions Impact the Outcome of Elections? In the border of intrusive for a research question that has the possibility of encourageing positive results one must find a dependent variable in addition to several(prenominal) free variables that might be a direct cause or a factor in the dependent variable. In observing major governmental elections end-to-end my life I extradite noticed a recurring trend. In many elections one candidate outspends their opponent in an attempt to piss victory. I intend to set up a research design to determine whether independent variables concerning black market contributions have an effect on the outcome of elections. As go finance reform remains a hot topic in congress with legislation such as the McCain-Feinghold Bill, it is important to determine if operate outgo affects the outcome of elections. If the results this question indicate a direct relationship between the independent variables and the dependent variabl e then legislative restrictions might undeniable. If campaign disbursement does not factor in on the outcome of elections, then maybe there is nothing wrong with a candidate out outlay their opponent. Several articles and books have been compose on this subject that I have found useful. According to Ruth S. Jones(1981) These sentiments are often supplemented by a belief that the only right smart a minority party can win is by outspending opponents. Throughout the article Jones focuses in on this trend. If this assumption is true it would indicate that outspending an incumbent is necessary to gain office.The Committee for Economic Development found similar results(1968), Candidates with access to vast personal or family fortunes have a substantial advantage in the interest of high office. This means that a wealthy candidate can in essence buy a victory in an election. This committees research has provided several facts toward my research plan. On the contrary, in an article by G ary C. Jacobsen(1978),spending by challengers has a substantial impact on election outcomes, whereas spending by incumbents has relatively little effect. These findings add another Wrinkle in the process of framing my research design by forcing me to differentiate if spending by incumbents and challengers has a different impact. This article refers to a number of recent studies that found that there is a relationship between how much money is spent and how intimately a candidate does on election day. Throughout the twentieth century events have occurred that indicate that campaign spending in some instances factored in on the results of elections.Do Political Campaign Contributions Impact the Outcome of Elections? essays research papersDo Political Campaign Contributions Impact the Outcome of Elections? In the process of searching for a research question that has the possibility of gaining positive results one must find a dependent variable in addition to several independent var iables that might be a direct cause or a factor in the dependent variable. In observing major political elections throughout my life I have noticed a recurring trend. In many elections one candidate outspends their opponent in an attempt to gain victory. I intend to set up a research design to determine whether independent variables concerning campaign contributions have an effect on the outcome of elections. As campaign finance reform remains a hot topic in congress with legislation such as the McCain-Feinghold Bill, it is important to determine if campaign spending affects the outcome of elections. If the results this question indicate a direct relationship between the independent variables and the dependent variable then legislative restrictions might necessary. If campaign spending does not factor in on the outcome of elections, then maybe there is nothing wrong with a candidate outspending their opponent. Several articles and books have been written on this subject that I have found useful. According to Ruth S. Jones(1981) These sentiments are often supplemented by a belief that the only way a minority party can win is by outspending opponents. Throughout the article Jones focuses in on this trend. If this assumption is true it would indicate that outspending an incumbent is necessary to gain office.The Committee for Economic Development found similar results(1968), Candidates with access to vast personal or family fortunes have a substantial advantage in the pursuit of high office. This means that a wealthy candidate can in essence buy a victory in an election. This committees research has provided several facts toward my research plan. On the contrary, in an article by Gary C. Jacobsen(1978),spending by challengers has a substantial impact on election outcomes, whereas spending by incumbents has relatively little effect. These findings add another Wrinkle in the process of framing my research design by forcing me to differentiate if spending by incumben ts and challengers has a different impact. This article refers to a number of recent studies that found that there is a relationship between how much money is spent and how well a candidate does on election day. Throughout the twentieth century events have occurred that indicate that campaign spending in some instances factored in on the results of elections.

Monday, May 27, 2019

Individualized Educational Plans and 504 Plans

1. Marie and Mary had such different situations because they grew up at different times. We know Marie grew up onwards Mary because the writer said the school regularise was not required to educate her. Maries parents had no real choices for their daughter. When the one school appropriate for her closed, the school district did not have to do anything further. They tried custodial placement for Marie but clearly that was not good for her. So they brought her home and did the best they could. Marie did not suss out any real look schools. She never went to a regular school, didnt participate in social activities or clubs, and did not learn a skill so she could be self-supporting.By comparison Mary was born after federal laws requiring education for all children was passed. She had early intervention. She also had parents who understood the law and Marys rights. They joined a support group, which probably encouraged them to fight for a normal education for Mary. When the school want ed to put Mary into a self-contained class, her parents asked instead for her to be placed in a regular classroom. The school district did this well, providing support for Mary.Mary had different kinds of academic accommodations such as a computer that could select text to her and other accommodations. Mary pay backd extra help to learn how to cope with the demands of junior high, and in high school she began vocational training. Mary had friends at school and vocational goals for herself. The result is that while Marie needs to be taken care of and her parents worry about what will happen to her when they die, Mary has been prepared for life from the time she was a toddler. She has always been around children without handicaps and has had a chance to develop the verbal and social skills she needs to get along in the world.2. IEPs, or individualised Educational Plans, and 504 Plans have some similarities. They are both formal plans to help an individual child overcome learning di fferences so that child can be more successful in school. This IEP shoulc include statements about the childs strengths and weaknesses, and should describe exactly how the school will provide for the childs educational needs. an IEP includes specific goals and clearly state the work the child will receive, including the amount of time and the type of specialists who will provide them.IEPs have to be written according to a specific body of laws and regulations. roughly of those laws and regulations are specified by the federal government under the I.D.E.A. law, but in addition, each individual state has its own set of guidelines and rules. The states rules must be compatible with the federal ones but the rules can differ quite a bit from state to state. If a school does not follow the childs IEP, the parents have a number of legal remedies.A 504 Plan is also a written plan to provide instructional or other school services to a child, but 504s are covered by the Rehabilitation Act o f 1973. Because of this, rules and regulations that apply to IEPs may not apply to 504 Plans. 504 Plans typically help children who do not receive special education services and who do not have an IEP. One use of a 504 Plan is to provide services after a childs IEP has been ended. 504 Plans do not have as many legal protections as IEPs do.

Saturday, May 25, 2019

The phenomenon of city as a symbol of a modern way of life

The phenomenon of city as a symbol of a modern way of life is as complex as the structure of modern societies. In fact, city can be seen as a miniature version of a smaller society within a larger one, as about people living in cities tend to strongly identify themselves with them. And if we take into account the fact that in the Western world the percentage of city dwellers in contrast to people living in the countryside is continuing to grow due to the process of urbanisation (Hayward, 2004, pp.17-18), the phenomenon of city as a of dominant life room of humans deserves the most attentive examination.In particular, the urgent topic in the study of the ways in which city functions is the problem of its inner structure and dynamics in light of the often voiced concerns that the contemporary city is becoming more fractured and polarised than ever. The disturbing degree of this polarisation can be appreciated with the help of the questionable dual city theory, which, among other thi ngs, aims to show how the changes in economy, such as the removal of most of manufacturing jobs from the urban areas coupled with the states tokenish involvement into the accessible sphere, lead to significant changes in the social structure of modern cities in which the richer get richer, the poorer more poor and the middle classes are decrease (Holt-Jensen, 2002, p.3).Still, still without this socio-economic aspect of the city life, there is a plenty of reasons why the contemporary city may become fractured. One of them is the presence of ethnic sub-groups in many cities that occupy distinct areas and in this way in essence form isolated cultural islands. This peculiarity of many modern cities is reinforced by the more traditional but very important division between their functional parts, such as historical districts, usually attractive for tourists, downtown, industrial areas, and bedchamber communities. This internal structure also inevitably shapes the economic and social structure of cities, as being historically perpetuated this type of division forms corresponding social patterns, delineate by correspondence of a certain city district to a certain social class of people inhabiting it. As a sad drill of such a firm correspondence may serve districts with the increased criminal activity, which cannot be exterminated by any legal enforcements.As the result of the operative of the mentioned factors, it is indeed possible to say that the contemporary city in many respects resembles a fractured and polarized environment, in which it is possible for people to feel themselves lonely even in the crowd (Clarke, 2003, pp.192-195).By the way, speaking about specific problems stemming from the high density of population in most modern cities, such as ubiquitous craft jams or the issue of environmental pollution, it is worth to mention that it is perhaps one of the unifying factors for all the city communities as such challenges require a legitimate and un animous action. Also, in relation to the positive roles that cities play in the modern world, it should be said that in their frames a lot of opportunities exist for the cultural replacement and development, so that cities can be seen as miniature melting pots of languages and cultures.As we can see, the view that the contemporary city is becoming more fractured and polarised is indeed not innocuous of the truth. However, it seems safe to claim that this is happening not so much due to the peculiarities of the life in cities as such, but rather due to the natural processes of social interaction. Thus, city is an environment in which all the forms of social change are just manifested and amplified in a very clear form. SourcesClarke, D., B. (2003). Consumer Society and the Postmodern metropolis. RoutledgeHayward, K. (2004). City Limits Crime, Consumer Culture and the Urban Experience.

Friday, May 24, 2019

Socialism and Capitalism

Difference Between Socialism and Liberalism Categorized under Ideology,Politics Difference Between Socialism and Liberalism Socialism vs Liberalism The terms socialism and liberalism atomic number 18 used a lot nowadays, and many people often mistake one for the other. In order to differentiate between these two terms, one moldiness keep in mind the clear-cut differences by defining the prevailing ideology of each term. The tenets of socialism confirm that the state should wield total sparing power by manipulating prices of goods and wages of workers.Further more(prenominal), socialism requires people to submit to the district of law. In return for their compliance, citizens are provided with resources rationed by the government. On the other hand, liberalism is more challenging to define since it is further divided into classical and modern liberalism. Classical liberalism states that the government should take control of an institution in order to image that it continues to be of service to the people, free of charge. Classical liberalism does not see any need for the government to enforce law and order and subjugate its citizens under the iron rule of law and order.However, modern liberalism veers away from this ideology by adding a new twist. Modern liberalism asserts that aside from ensuring economic and political security, it is also the governments clientele to interfere with peoples day-to-day affairs in order to maintain social security. Modern liberalism, in effect, nookie be compared to socialism, because both of them assert that the government can effectively uplift its citizens not only by seizing control of the economy or private institutions, but also by keeping a close watch on citizens to ensure that none of them become subversive.Many modern-day politicians have been supporting modern liberalism because they believe that the government can solve all problems once it is granted total power. These politicians point out the inequality o f different classes in society, and propose reforms that at first seem to favor the poor and marginalized, but in the end just grants the government reason to extend its powers to curtail private interests. And even though liberals seem to advocate reforms to change government policy, they are gloss over embracing the same old political structure to further their own ambitions.The late U. S. President Franklin Roosevelt himself defined liberalism as the parsimoniousness grace for the far-sighted conservative, and also reform what you want to preserve. Capitalists and supporters of democracy believe that socialism and modern liberalism are detrimental to economic gird. Because prices of goods and wage of workers is controlled directly by the government, privately-owned companies and institutions cannot spread out under a socialist or modern liberalist government.People who value freedom of speech and human rights likewise oppose socialism and modern liberalism, because they be lieve that such(prenominal) ideologies limit a citizens right to choose which products to buy, what job to take, what religious belief to espouse. Even though modern liberalism is more subtle and suave than socialism, it still ends up giving too much power to the government in the guise of economic, political, and social security. Summary 1. Socialism says that only by granting the state total economic and political power can economic progress and equality among citizens be attained. . Classical liberalism says that the state should only take over an institution to ensure that citizens can freely benefit from that particular institutions services. Classical liberalism does not require the thorough enforcing of law and order to reach economic progress and equality. 3. Modern liberalism says that the state should interfere not only in economic or political affairs, but also in social affairs, such as day-to-day activities of its citizens. In effect, modern liberalism ceases to be asso ciated with classical liberalism, and instead becomes similar to socialism.

Thursday, May 23, 2019

In conflict, it is women who suffer most

Plan Interpretation of prompt Generally through and throughout the volume of conflicts especially physical conflict, it is the men who are at the forefront fighting the battle. However it is the mother, the wives, the daughters and the babys of these men who are the ones who amaze most. Paragraphs/Ideas * Picassos hurtingting the weeping woman depicts a grief stricken lady, experiencing the true devastation of losing a beloved male to the horror of the Spanish civil War. In the quiet American, it is Phuong who suffers throughout the text, being lacerate between both men when having to decide who she wants to be with as a result of the conflict between the two men. * Essay History has proven to the earth that no matter gender, race or religion, conflict will always arise. Not always but generally it is the men of the world who stand up for what they believe in, resulting in the battle of conflict between men. Frequently ending physically, men attempt to prove dominance in their c ompetitive race through conflict, while women are pressure to take a back seat.Despite the result of a male dominated conflict, the deeper consequences show a suffering and pain that is caused to the women who are affected most from the outcome. Famous painter Pablo Picassos early 1900s painting of the Weeping Woman presents the severe suffering that is caused to women through conflict. Representing a woman devastated by the subjects of the Spanish Civil War, Picasso displays a face that is etched with a universal pain felt by all women who bring been affected through the loss of men to contend. The tears treaming down her excoriated face shows the suffering caused by a woman who has clearly felt the true effect of a conflict. Although millions of men have lost their lived and been damaged physically through war, it is clearly devastated through the Picassos painting that the lifeingal suffering that impacts on women is practically more severe. Women have very little impact w hen it comes to conflict, especially when it is male dominated. Being forced to be a bystander like the weeping women, causes adverse emotion affects on women, such that is more traumatising to them than the conflict to the man.They may not always display it, but women always feel the pain of conflict more gratingly than men. The harsh suffering that women experience through conflict is similarly exemplified in Grahem Greenes text The Quiet American. Greenes female main character Phoung and her sister represent two Vietnamese women who are affected differently by the horrors of the Vietnam War. The conflict of the war mixed in with the rivalry of her two lovers for her affection tears Phuong apart and inflicts emotional pain on her.Her love for main character Fowler combats against her will to be married to protagonist Pyle, causing her to feel a world of hurt as a result. With Phuong unable to truly decide between her original lover and the man who can provide her with what she ne eds, we train the sorrow that slowly confuses and destroys her throughout the text. The pain of seeing her younger sister unhappy and unmarried also tears at Phuongs sister, with her main priority of doing what is proper(a) for Phuong impacting her every decision.Phuongs sister can clearly see the happiness experienced when her sister is with fowler however she knows that they are unable to marry. The need for Phuong to marry a man who can provide for her inflicts suffering upon Phuongs sister as she forces herself to convince Phuong to make the appropriate choice. This conflict of man vs man influenced by the war presents just how women are always at the deepest end of suffering emotionally compared to men. It is the women such as Phuong and her sister who experience the unfathomable pain and suffering that is forced upon them by the conflict which only affects men to a certain level.Paragraph 3 Regardless of whether it is emotional or physical, the battle of supremacy within a c onflict shall always end with suffering. What is not always seen on the surface of a conflict is the deeper pain that is thrust upon those who are not directly involved. Generally, it is the women who suffer the most throughout conflict, the women who are bystanders and experience the conflict on another level. Men are usually at the front line of a conflict, doing what is well(p) by their beliefs however it is there beloved female family members who bear the grunt of the painful result of a conflict.

Wednesday, May 22, 2019

Citibank Performance Evaluation Case Study

Annual Report Consolidated and Statutory pecuniary rumors at celestial latitude 31, 2006 101st fiscal year society S. p. A. fiscal narratives at declination 31, 2006 234 Financial freshen of edict S. p. A. 238 Income education 239 parallelism Sheet 240 Statement of bills Flows 241 Statement of Changes in Stockholders Equity I am enough of an artist to draw freely upon my imagination. Imagination is to a greater cessation important than knowledge. Knowledge is limited. Imagination encircles the world. Albert Einstein 242 Income Statement pursuant to Consob issue No. 5519 of July 27, 2006 243 Balance Sheet pursuant to Consob Resolution No. 15519 of July 27, 2006 244 Notes to the Financial Statements 301 Appendix Transition of the Pargonnt corporation fiat S. p. A. to International Financial Reporting Standards (IFRS) Financial Re placement of parliamentary procedure S. p. A. The fiscal statements illustrated and commented on in the following pages gravel been prep bed o n the basis of the compeverys statutory m one and only(a)tary statements at December 31, 2006 to which reference should be do. In compliance with European Regulation no. 606 of July 19, 2002, starting from 2005 the rescript radical has adopted International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) in the supply of its consolidated financial statements. On the basis of national equitys implementing that Regulation, starting from 2006 the boot club Fiat S. p. A. is prefaceing its financial statements in accordance with IFRS, which ar account together with comparative figures for the previous year. Operating PerformanceSpecifically Personnel and operating(a) personify, fundamentalling 199 billion euros, comprise 58 one thousand thousand euros in personnel salutes (60 million euros in 2005), and 141 million euros in another(prenominal) operating costs (121 million euros in 2005), which include the costs for o perate, amortisation and derogation and other operating costs. These costs increased as a whole by 18 million euros from 2005 as a result of non-recurring charges. In 2006, the reasonable headcount was 140 employees, comp atomic number 18d with an average of 133 employees in 2005.The federations Income Statement is summarised in the following hold over Investment income Dividends (Impairment de dampurees) retroversions Gains ( needinesses) on disposals Personnel and operating costs gelt of other revenues Income (expenses) from significant non-recurring legal proceeding Financial income (expenses) Financial income from significant non-recurring transactions Income revenue enhancementes Net income Personnel and operating costs force out of other revenues total 120 million euros, comp atomic number 18d with 109 million euros in 2005. IThe P arnt bon ton earned net income of 2,343 million euros in 2006, 1,226 million euros higher than in 2005 when the result include net no n-recurring income of 1,714 million euros. (in millions of euros) Business Solutions S. p. A. (for a total of 147 million euros), net of the revaluation of the investments held in Fiat Netherlands belongings N. V. (376 million euros out-of-pocket to the positive instruction execution of the CNH and Iveco subsidiaries), Magneti M atomic number 18lli Holding S. p. A. (144 million euros) and minor companies. 2006 2005 2,461 62 2,099 (120) (24) 26 2,343 (424) 8 (431) (1) (109) 1,133 (62) 858 (279) 1,117 Investment income totals 2,461 million euros compargond with investment expense of 424 million euros in 2005 and consists of dividends accepted during the expiration and reversal of impairment losses (net of write- put throughs) of investments. Specifically Dividends total 362 million euros and were received from the subsidiaries IHF Internazionale Holding Fiat S. A. (259 million euros), Fiat Finance S. p. A. (75 million euros) and other companies.In 2005 dividends received f rom investments totalled 8 million euros. I Impairment loss reversals (net of write-d experiences) of 2,099 million euros resulted from the revaluation of the investments in the subsidiaries Fiat Partecipazioni S. p. A. (1,388 million euros principally committed to Fiat Auto), Iveco S. p. A. (946 million euros) and Fiat Netherlands Holding N. V. (96 million euros connected to CNH), all written-down in previous years, net of the impairment loss treasure on the investment in Comau S. p. A. (330 million euros).I some other revenues , totalling 79 million euros (72 million euros in 2005), principally refer to the change in contract work in progress (agreements between Fiat S. p. A. and Treno Alta Velocita T. A. V. S. p. A. ), which is mensural by applying the percentage of consummation to the total contractual pry of the work, to royalties for the use of the Fiat trademark, calculated as a percentage of the revenues interpretd by the root companies that use it, and the returns s of executives at the principal companies of the convocation.The increase from 2005 is mainly imputable to higher charges for the use of the trademark. No Income (expenses) from significant non-recurring transactions is reported in 2006. In 2005 a arrive at of 1,133 million euros (net of related costs) was recorded on the transaction regarding the termination of the Master Agreement with General Motors. In 2006, there were net financial expenses of 24 million euros, arising from the interest charges on the attach tos debt, which was partially take awayset by the progress to resulting from first derivative instrument financial instruments.In 2005 there were net expenses of 62 million euros mainly arising from the interest expenses connected with the Mandatory Convertible Facility. No Financial income from significant non-recurring transactions is reported in 2006. In 2005 this item included income of 858 million euros resulting from the groovy increase of September 20, 2005 with the simultaneous conversion of the Mandatory Convertible Facility. The income represents the difference between the subscription price of the new carry ons issued and the ancestry commercialize price of the circumstancess at the subscription date, net of issuance costs.I In 2005, net impairment losses recognize on investments totalled 431 million euros, mainly ascribable to losses from the investments in Fiat Partecipazioni S. p. A. (811 million euros connected mainly to the losses of Fiat Auto), Teksid S. p. A. , Comau S. p. A. and 234 Financial Review of Fiat S. p. A. The income evaluate revenue of 26 million euros is the net result of the remuneration for the tax loss brought into the national tax consolidation by Fiat S. p. A. in 2006 to offset the income reported by the Groups Italian companies, and the IRAP charge recognized for the distributor point.Income tax expenses of 279 million euros in 2005 consisted of the reversal of deferred tax additions of 277 milli on euros, recognised in the financial statements at December 31, 2004 in relation to the settlement subsequently made with General Motors for the termination of the Master Agreement. Financial Review of Fiat S. p. A. 235 Balance Sheet Highlights of the Parent Comp eithers Balance Sheet are illustrated in the following table (in millions of euros) Non- present-day(prenominal) assets of which Investments Working capital native net invested capital Stockholders righteousnessNet debt (liquid funds) At December 31, 2006 At December 31, 2005 14,559 14,500 167 14,726 10,374 4,352 5,168 5,118 303 5,471 7,985 (2,514) Current financial payables consist of the overdraft with the ancillary Fiat Finance S. p. A. and short-term financing received from that telephoner, as well as payables to factoring companies for advances on receivables. Non-current financial payables consist almost entirely of loans due in the 2010-2013 period granted by the subsidiary Fiat Finance S. p. A. at grocery ra tes as part of the recapitalisation of subsidiaries discussed above.At December 31, 2005 financial receivables related to short-term financing of 2,700 million euros granted to the subsidiary Fiat Finance S. p. A. and due in 2006, and to cash deposited on the current account held with that company. For a more complete analysis of cash leans, reference should be made to the Statement of Cash Flows set emerge on the following pages as part of the statutory financial statements of the Parent Company Fiat S. p. A. Reconciliation between the Parent Companys equity and its result for the year with those of the GroupNon-current assets mainly include investments in the relevant subsidiaries of the Group. The net increase of 9,382 million euros in investments as compared to December 31, 2005 stems from net write-ups arising from the reversal of previously recognised impairment losses and recapitalisations of 6,361 million euros carried out during the year in the subsidiaries Fiat Partecipa zioni S. p. A. (6,000 million euros), Fiat Netherlands Holding N. V. (121 million euros) and Comau S. p. A. (240 million euros), in order to re- chemical equilibrium the equity structure inside the Group and stay losses, as well as the re-purchase from Mediobanca S. . A. of 28. 6% of the shares of Ferrari S. p. A. (893 million euros) upon exercise of the call option provided for in the 2002 agreements, which brought the investment to an 85% stake. Working capital, which totalled 167 million euros, consists of inventories net of advances received, trade, tax and employee receivables/payables, other receivables/payables and feed. The 136 million euro decrease over December 31, 2005 is mainly attributable to the refund of VAT receivables by the Tax Authorities.Stockholders equity at December 31, 2006 totalled 10,374 million euros, reflecting an increase of 2,389 million euros as compared to December 31, 2005 due to the positive result of the year (2,343 million euros) and other minor changes (including 28 million euros resulting from marking to market the beauteous apprise carrying amount of money of the Mediobanca shareholding). consistent to the Consob Communication of July 28, 2006, set out below is a reconciliation between the Parent Companys equity at December 31, 2006 and its result for the year then ended with those of the Group (Group interest). (in millions of euros) Stockholders equity atDecember 31, 2006 Financial Statements of Fiat S. p. A. Elimination of the carrying amounts of consolidated investments and the respective dividends from the financial statements of Fiat S. p. A. Elimination of the reversal of impairment losses (net of recognised impairment losses) of consolidated investments Equity and results of consolidated subsidiaries Consolidation adjustments Elimination of intercompany profits and losses on the barters event of investments Elimination of intercompany profits and losses in inventories and fixed assets and other adjustments Consolidated financial statements (Group interest) 2006 Net result 10,374 2,343 14,211) 13,404 (346) (2,099) 1,229 (205) 9,362 (41) (21) 1,065 For a more complete analysis of the changes in carnationholders equity, reference should be made to the relevant table set out in the following pages as part of the statutory financial statements of the Parent Company Fiat S. p. A. Net debt totalled 4,352 million euros at December 31, 2006 compared with net liquid funds of 2,514 million euros at December 31, 2005. The use of the liquid funds balance at the beginning of the year and the subsequent accumulation of debt are the consequence of the previously mentioned recapitalisations of subsidiaries and purchase of Ferrari S. . A. shares. A breakdown of net debt is illustrated in the following table (in millions of euros) Financial receivables, cash and cash equivalents Current financial payables Non-current financial payables Net debt (net liquid funds) 236 Financial Review of Fiat S. p. A . At December 31, 2006 At December 31, 2005 (85) 1,627 2,810 4,352 (3,076) 557 5 (2,514) Financial Review of Fiat S. p. A. 237 Income Statement (in euros) Dividends and other income from investments (Impairment losses) reversal of impairment losses of investments Gains (losses) on the disposal of investments Other operating income Personnel costsOther operating costs Income (expenses) from significant non-recurring transactions Financial income (expenses) Financial income from significant non-recurring transactions Result before taxes Income taxes Result from continuing operations Result from discontinued operations Net result Balance Sheet (*) Note 2006 2005 (1) 362,418,522 2,099,350,000 425,380 79,238,202 (57,899,516) (141,006,254) (24,846,809) 2,317,679,525 (25,695,447) 2,343,374,972 2,343,374,972 7,713,904 (430,788,686) (1,300,134) 72,853,610 (60,027,274) (121,360,013) 1,133,110,377 (61,685,499) 857,636,269 1,396,152,554 278,827,554 ,117,325,000 1,117,325,000 (2) (3) (4) (5) (6) (7) (8) (9) (10) (*) Pursuant to Consob resolution no. 15519 of July 27, 2006 effects of transactions with related parties on the Income Statement of Fiat S. p. A. are included in the specific income statement schedule reported in the following pages and also provided in the comments of the single items and in Note 30. (*) (in euros) ASSETS Non-current assets Intangible assets Property, kit and caboodle and equipment Investments Other financial assets Other non-current assets Deferred tax assets union Non-current assets Current assets Inventories tack receivablesCurrent financial receivables Other current receivables Cash and cash equivalents Total Current assets Assets held for sale sum of money ASSETS STOCKHOLDERS EQUITY AND LIABILITIES Stockholders equity dandy stock additional paid-in capital conquer under(a) law no. 413/1991 Legal second-stringer backup for exchequer stock in portfolio Extra characterless(prenominal)(prenominal) reserve Retained bread (losses) e xchequer stock Gains (losses) recognised directly in equity Stock option reserve Net result Total Stockholders equity Non-current liabilities Provisions for employee bring ins and other non-current feed Non-current financial payablesOther non-current liabilities Deferred tax liabilities Total Non-current liabilities Current liabilities Provisions for employee benefits and other current render passel payables Current financial payables Other payables Total Current liabilities Liabilities held for sale TOTAL STOCKHOLDERS EQUITY AND LIABILITIES Note At December 31, 2006 At December 31, 2005 (11) 771,530 37,252,689 14,499,594,748 20,134,319 1,573,473 14,559,326,759 675,599 39,658,553 5,117,531,801 5,335,175 4,501,747 5,167,702,875 154,692,452 84,173,202 626,428,489 608,105 865,902,248 15,425,229,007 215,652,499 3,075,893,885 799,919,053 95,235 4,091,960,672 9,259,663,547 6,377,257,130 1,540,856,410 22,590,857 446,561,763 24,138,811 6,134,851 (553,411,863) (24,138,811) 162,764, 566 27,399,708 2,343,374,972 10,373,528,394 6,377,257,130 681,856,410 22,590,857 446,561,763 27,709,936 334,633 (811,736,863) (27,709,936) 134,267,390 16,102,522 1,117,325,000 7,984,558,842 18,104,487 2,810,029,000 20,000,576 3,438,000 2,851,572,063 29,170,653 5,262,000 16,861,109 51,293,762 26,790,951 184,660,883 1,627,429,902 361,246,814 2,200,128,550 15,425,229,007 30,990,501 385,182,033 557,382,830 250,255,579 1,223,810,943 9,259,663,547 (12) (13) (14) (15) 10) (27) (16) (17) (18) (19) (20) (21) (22) (23) (10) (24) (25) (26) (27) (*) Pursuant to Consob resolution no. 15519 of July 27, 2006 effects of transactions with related parties on the Balance Sheet of Fiat S. p. A. are included in the specific balance canvas tent schedule reported in the following pages and also provided in the comments of the single items and in Note 30. 238 Fiat S. p. A. Financial Statements at December 31, 2006 Fiat S. p. A. Financial Statements at December 31, 2006 239 Statement of Changes in Stock holders Equity Statement of Cash Flows (in thousands of euros) 2006 2005 (in thousands of euros)A) Cash and cash equivalents at beginning of period B) Cash flows from (used in) operating activities during the period Net result for the period Amortisation and depreciation Non-cash gain from extinguishment of the Mandatory Convertible Facility Non-cash stock option costs (Impairment losses) reversals of impairment losses of investments cracking losses/gains on the disposal of investments Change in provisions for employee benefits and other provisions Change in deferred taxes Change in working capital Total C) Cash flows from (used in) investment activities Investments Recapitalisations of subsidiaries AcquisitionsOther investments (tangible and intangible assets and other financial assets) Proceeds from the sale of Investments Other non-current assets (tangible, intangible and other) Total D) Cash flows from (used in) financing activities Change in current financial receivables C hange in non-current financial payables Change in current financial payables Capital increase Sale of treasury stock Dividend distribution Total E) Total change in cash and cash equivalents F) Cash and cash equivalents at end of period 495 325 2,343,375 2,882 11,297 (2,099,350) (329) 7,990 3,438 151,872 421,175 1,117,325 2,918 (859,000) 10,041 430,789 (93) ,100 277,000 (76,028) 905,052 Capital stock Additional paid-in capital Reserve under law no. 413/1991 Legal reserve Reserve for treasury stock in portfolio Extraordinary reserve Retained earnings (losses) Treasury stock Gains (losses) recognised directly in equity Stock option reserve Net result for the period Total Stockholders equity At December 31, 2004 Capital increase for conversion of the Mandatory Convertible Facility 4,918,113 22,591 446,562 26,413 1,632 (813,435) (26,413) 74,397 6,062 2,141,000 paygrade of stock option plans and other changes Net result for the period At December 31, 2005 10,442 1,117,325 1,117,325 ,37 7,257 681,856 22,591 446,562 27,710 335 (811,737) (27,710) 134,267 16,103 1,117,325 7,984,559 Valuation of stock option plans and other changes Net result for the period At December 31, 2006 1,459,144 681,856 4,655,922 Fair value adjustments recognised directly in equity 1,297 (1,297) 1,698 (1,297) 59,870 10,041 59,870 (*) (*) Treasury stock at December 31, 2005 consists of 4,331,708 ordinary shares for a total nominal value of 21,659 thousand euros. (6,361,126) (919,412) (15,529) (165,193) (1,808) 2,357 313 (7,293,397) (a) 261 (166,740) 2,991,721 2,804,767 1,070,047 5,800 6,872,335 113 608 (753,091) 14,548 401 738,142) 170 495 At December 31, 2005 Capital stock Additional paid-in capital Reserve under law no. 413/1991 Legal reserve Reserve for treasury stock in portfolio Extraordinary reserve Retained earnings (losses) Treasury stock Gains (losses) recognised directly in equity Stock option reserve Net result for the period Total Stockholders equity 6,377,257 681,856 22,591 446,562 27,710 335 (811,737) (27,710) 134,267 16,103 1,117,325 7,984,559 ap accordment of the net result for the prior period Fair value adjustments recognised directly in equity 859,000 (3,571) 5,800 258,325 3,571 28,497 11,297 (1,117,325) 28,497 2,343,375 2,343,375 7,097 6,377,257 1,540,856 22,591 446,562 24,139 6,135 (553,412) (24,139) (*) 162,764 27,400 2,343,375 10,373,528 (*) Treasury stock at December 31, 2006 consists of 3,773,458 ordinary shares for a total nominal value of 18,867 thousand euros. (a) In 2005, the item Capital increase is shown net of the repayment of the Mandatory Convertible Facility (3 billion euros), as it did not give rise to cash flows. Statement of total recognised income and expenses for 2006 and 2005 (in thousands of euros) Gains (losses) recognised directly in the fair value reserve (investments in other companies) Gains (losses) recognised directly in equityTransfer from cash flow hedge reserve Net result for the period Total of recognised incom e (expense) for the period 240 Fiat S. p. A. Financial Statements at December 31, 2006 2006 2005 28,497 28,497 2,343,375 2,371,872 58,958 58,958 912 1,117,325 1,177,195 Fiat S. p. A. Financial Statements at December 31, 2006 241 Income Statement Balance Sheet pursuant to Consob Resolution No. 15519 of July 27, 2006 pursuant to Consob Resolution No. 15519 of July 27, 2006 (in thousands of euros) Dividends and other income from investments (Impairment losses) reversal of impairment losses of investments Gains (losses) on the disposal of investmentsOther operating income Personnel costs Other operating costs Income (expenses) from significant non-recurring transactions Financial income (expenses) Financial income from significant non-recurring transactions Result before taxes Income taxes Result from continuing operations Result from discontinued operations Net result 242 Fiat S. p. A. Financial Statements at December 31, 2006 Note 2006 (1) 362,419 2,099,350 425 79,238 (57,900) (141,0 06) (24,847) 2,317,679 (25,696) 2,343,375 2,343,375 (2) (3) (4) (5) (6) (7) (8) (9) (10) of which Related parties (Note 30) 33,200 (51,901) (17,765) 2005 7,714 430,789) (1,300) 72,854 (60,027) (121,360) 1,133,110 (61,685) 857,636 1,396,153 278,828 1,117,325 1,117,325 of which Related parties 24,256 (54,477) 106,259 (in thousands of euros) ASSETS Non-current assets Intangible assets Property, plant and equipment Investments Other financial assets Other non-current assets Deferred tax assets Total Non-current assets Current assets Inventories Trade receivables Current financial receivables Other current receivables Cash and cash equivalents Total Current assets Assets held for sale TOTAL ASSETS STOCKHOLDERS EQUITY AND LIABILITIES Stockholders equity Capital stockAdditional paid-in capital Reserve under law no. 413/1991 Legal reserve Reserve for treasury stock in portfolio Extraordinary reserve Retained earnings (losses) Treasury stock Gains (losses) recognised directly in equity S tock option reserve Net result Total Stockholders equity Non-current liabilities Provisions for employee benefits and other non-current provisions Non-current financial payables Other non-current liabilities Deferred tax liabilities Total Non-current liabilities Current liabilities Provisions for employee benefits and other current provisions Trade payables Current financial payables Other payablesTotal Current liabilities Liabilities held for sale TOTAL STOCKHOLDERS EQUITY AND LIABILITIES Note (11) (12) (13) (14) (15) (10) (27) (16) (17) (18) (19) At December 31, 2006 772 37,253 14,499,595 20,134 1,573 14,559,327 154,692 84,173 626,429 608 865,902 15,425,229 of which Related parties (Note 30) 10,029 2,408 84,173 146,908 At December 31, 2005 of which Related parties 676 39,658 5,117,532 5,335 4,502 5,167,703 5,262 215,652 3,075,894 799,920 495 4,091,961 9,259,664 7,687 3,075,894 106,007 (20) 6,377,257 1,540,856 22,591 446,562 24,139 6,135 (553,412) (24,139) 162,765 27,400 2,34 3,375 10,373,529 21) (22) (23) (10) (24) (25) (26) (27) 18,104 2,810,029 20,001 3,438 2,851,572 26,791 184,661 1,627,430 361,246 2,200,128 15,425,229 6,377,257 681,856 22,591 446,562 27,710 335 (811,737) (27,710) 134,267 16,103 1,117,325 7,984,559 2,810,029 17,801 1,405,554 319,078 29,171 5,262 16,861 51,294 30,991 385,182 557,383 250,255 1,223,811 9,259,664 5,262 2,622 4,975 434 215,379 Fiat S. p. A. Financial Statements at December 31, 2006 243 Notes to the Financial Statements Principal activities Fiat S. p. A. (the Company) is a corporation organised under the laws of the Republic of Italy and is the Parent Company f the Fiat Group, holding investments, either directly or indirectly through subholdings, in the capital of the parent companies of business Sectors in which the Fiat Group operates. The head office of the company is in Turin, Italy. The financial statements of Fiat S. p. A. are fain in euros which is the currency of the economic environment in which the company operates. The Balance Sheet and Income Statement are presented in euros, while the Statement of Cash Flows, the Statement of Changes in Stockholders Equity, the Statement of Total Recognised Income and Expenses and the amounts stated n the Notes are presented in thousands of euros, unless otherwise stated. As the Parent Company, Fiat S. p. A. has additionally prepared the consolidated financial statements of the Fiat Group at December 31, 2006. Significant history policies Basis of preparation The 2006 financial statements are the separate financial statements of the Parent Company, Fiat S. p. A. , and have been prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and adopted by the European Union.The designation IFRS also includes all the revised International Accounting Standards (IAS) and all the interpretations of the International Financial Reporting Interpretations Committee (IFRIC), p reviously known as the stand Interpretations Committee (SIC). In compliance with European Regulation no. 1606 of July 19, 2002, starting from 2005 the Fiat Group has adopted the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) for the preparation of its consolidated financial statements. On the basis of national legislation implementing that Regulation, he annual statutory accounts of the Parent Company Fiat S. p. A. as of December 31, 2006 have been prepared for the first time also utilize those accounting standards. As a consequence the Parent Company Fiat S. p. A. is presenting its financial statements for 2006 and its comparative figures for the prior year in accordance with IFRS. The accounting principles applied are the equivalent as those used in the preparation of the Companys Balance Sheets at January 1, 2005 and December 31, 2005 and its 2005 Income Statement in accordance with IFRS these statements are pro vided in theAppendix attached to these Notes, to which reference should be made. The Appendix provides reconciliations of the Companys equity and Income Statement reported under its previous accounting principles (Italian accounting principles) and IFRS, together with Notes, as required by IFRS 1 Firsttime adoption of IFRS. certain(a) reclassifications have been made with respect to the figures published in the Appendix to the 2006 First-half Report. The comparative figures for the previous period were consequently reclassified. These reclassifications have no effect on the net result or stockholders equity.The financial statements have been prepared on a historical cost basis, modified as required for measuring certain financial instruments. Format of the financial statements Fiat S. p. A. presents an Income Statement using a classification based on the nature of its revenues and expenses given the type of business it performs. The Fiat Group presents a Consolidated Income Statem ent using a classification based on function, as this is believed to be more representative of the format selected for managing the business sectors and for upcountry reporting purposes and is coherent with international practice in the automotive sector.Fiat S. p. A. has elected to present current and non-current assets and liabilities as separate classifications on the face of the Balance Sheet. A mixed format has been selected by the Fiat Group for the Consolidated Balance Sheet, as permitted by IAS 1, presenting only current and non-current assets separately. This decision has been taken in view of the fact that both companies carrying out industrial activities and those carrying out financial activities are consolidated in the 244 Fiat S. p. A. Financial Statements at December 31, 2006 Notes to the Financial Statements Groups financial statements.The investment portfolios of financial services companies are included in current assets in the Consolidated Balance Sheet, as the investments will be realised in their normal operating cycle. Financial services companies, though, obtain funds only partially from the market the go oning are obtained through the Groups treasury companies (included in industrial companies), which lend funds both to industrial Group companies and to financial services companies as the need arises. This financial service structure within the Group means that any attempt to separate current and non-current debt in the Consolidated BalanceSheet cannot be meaningful. This has no effect on the founding of the liabilities of Fiat S. p. A. Assets are depreciated using the policies and rates described below. Lease arrangements in which the lessor maintains substantially all the risks and rewards incidental to the ownership of an asset are classified as operating leases. Lease payments under an operating lease are recognised as an expense on a straightline basis over the lease term. depreciation Depreciation is charged on a straight-lin e basis over the forecastd effectual lives of assets as followsThe statement of cash flows has been prepared using the indirect method. In partnership with the requirements of the Consob Resolution No. 15519 of July 27, 2006 as to the format of the financial statements, specific supplementary Income Statement and Balance Sheet formats have been added for related party transactions, so as not to compromise the overall reading of the statements. Annual depreciation rate Buildings Plant Furniture Fixtures Vehicles 3% 10% 12% 20% 25% discharge is not depreciated. Intangible assets Impairment of assets Purchased and internally-generated intangible assets are ecognised as assets in accordance with IAS 38 Intangible Assets, where it is probable that the use of the asset will generate future economic benefits and where the cost of the asset can be determined reliably. The company reviews at least annually the recoverability of the carrying amount of intangible assets, property, plant a nd equipment and investments in subsidiaries and associates, in order to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the carrying amount of an asset is written down to its recoverable amount.The recoverable amount of an asset is the higher of fair value less costs to sell and its value in use. Intangible assets with finite useful lives are mensural at purchase or manufacturing cost, net of amortisation charged on a straight-line basis over their estimated useful lives and net of any impairment losses. Property, plant and equipment Cost Property, plant and equipment is mensural at purchase or manufacturing cost, net of accumulated depreciation and any impairment losses, and is not revalued. posterior expenditures are capitalised only if they increase the future economic benefits embodied in the asset to which hey relate. All other expenditures are expensed as incurred. In particular, in assessing whet her investments in subsidiaries and associated companies have been impaired, their recoverable amount has been taken as their value in use, as the investments are not listed and a market value (fair value less costs to sell) cannot be reliably calculated. The value in use of an investment is determined by estimating the present value of the estimated cash flows expected to arise from the results of the investment and from the estimated value of its ultimate disposal, in line with the requirements of paragraph 33 of IAS 28.Fiat S. p. A. Financial Statements at December 31, 2006 Notes to the Financial Statements 245 When an impairment loss on assets subsequently reverses or decreases, the carrying amount of the asset or cash-generating unit is increased up to the revised estimate of its recoverable amount, but not in excess of the carrying amount that would have been recognised had no impairment loss been recorded. The reversal of an impairment loss is recognised immediately in inco me. Measurement Financial instruments Investments in subsidiaries and associates are well-tried for mpairment annually and if necessary more often. If there is any evidence that these investments have been impaired, the impairment loss is recognised directly in the Income Statement. If the companys share of losses of the investee exceeds the carrying amount of the investment and if the company has an obligation to respond for these losses, the companys interest is reduced to zero and a liability is recognised for its share of the additional losses. If the impairment loss subsequently no longer exists it is reversed and the reversal is recognised in the income statement up o the limit of the cost of the investment. Presentation Financial instruments held by the company are presented in the Balance Sheet as described in the following I Non-current assets Investments, Other financial assets, Other non-current assets. I Current assets Trade receivables, Current financial receivables, O ther current receivables, Cash and cash equivalents. I Non-current liabilities Non-current financial payables, Other non-current liabilities. Current liabilities Trade payables, Current financial payables (including payables for advances on the sale of receivables), Other payables. IThe item Cash and cash equivalents consists of cash and deposits with banks, units with liquidity funds and other highly traded securities that are quickly convertible to cash and which are subject to an insignificant risk of changes in value. The liability relating to financial guarantee contracts is included in Non-current financial payables. The term financial guarantee contracts refers to contracts under which the company guarantees to make specific payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the terms of a debt instrument.The present value of the related receivable for any outstanding commissions is classified in Non-current financial assets. Investments in subsidiaries and associates are stated at cost adjusted for any impairment losses. The excess on acquisition of the purchase cost and the share acquired by the company of the investee companys net assets measured at fair value is, accordingly, included in the carrying value of the investment. Investments in other companies, comprising non-current financial assets that are not held for merchandise ( easy-forsale financial assets), are initially measured at fair value.Any subsequent profits and losses resulting from changes in fair value, arising from quoted prices, are recognised directly in equity until the investment is sold or is impaired the total profits and losses recognised in equity up to that date are recognised in the Income Statement for the period. Minor investments in other companies for which a market quotation is not available are measured at cost, adjusted for any impairment losses. Other financial assets for which the co mpany has the intent o hold to maturity are recognised on the trade date and are measured at purchase price (being representative of fair value) on initial recognition in the Balance Sheet, inclusive of transaction costs other than in respect of assets held for trading. These assets are subsequently measured at amortised cost using the effective interest method. 246 Fiat S. p. A. Financial Statements at December 31, 2006 Notes to the Financial Statements Other non-current assets, Trade receivables, Current financial receivables and Other current receivables, excluding assets eriving from derivative financial instruments and all financial assets for which quotations on an active market are not available and whose fair value cannot be reliably determined are measured at amortised cost using the effective interest method if they have a pre-determined maturity. If financial assets do not have a predetermined maturity they are measured at cost. Receivables with a due date beyond one yea r that are non-interest bearing or on which interest accrues at below market rate are discounted to present value using market rates.Valuations are performed on a regular basis with the purpose of verifying if there is objective evidence that a financial asset, taken on its own or within a group of assets, may have been impaired. If objective evidence exists, the impairment loss is recognised as a cost in the Income Statement for the period. Non-current financial payables, Other non-current liabilities, Trade payables, Current financial payables and Other payables are measured on initial recognition at fair value (normally represented by the cost of the transaction), including any transaction costs.Financial liabilities are subsequently measured at amortised cost using the effective interest method, except for derivative financial instruments and liabilities for financial guarantee contracts. Financial liabilities hedged by derivative instruments are measured according to the hedge accounting criteria applicable to fair value hedges gains and losses resulting from subsequent measurement at fair value, caused by fluctuations in interest rates, are recognised in the Income Statement and are set off by the effective portion of the gain or loss resulting from the respective valuation of the hedging instrument at fair value.Liabilities for financial guarantee contracts are measured at the higher of the estimate of the contingent liability (determined in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets) and the amount initially recognised less any amount released to income over time. Derivative financial instruments Derivative financial instruments are used solely for hedging purposes, for the purpose of reducing foreign rally rate risk, interest rate risk and the risk of fluctuations in market prices. In accordance with the conditions of IAS 39, derivative inancial instruments qualify for hedge accounting only when, at the inception of the hedge, there is formal designation and documentation of the hedging family, the hedge is expected to be highly effective, the effectiveness can be reliably measured and the hedge is actually highly effective throughout the financial reporting periods for which it was designated. All derivative financial instruments are measured at fair value, in accordance with IAS 39. When financial instruments have the characteristics to qualify for hedge accounting the following accounting treatment is dopted I Fair value hedge If a derivative financial instrument is designated as a hedge of the exposure to changes in fair value of a recognised asset or liability that is attributable to a particular risk that could affect the Income Statement, the gain or loss resulting from remeasuring the hedging instrument at fair value is recognised in the Income Statement. The gain or loss on the hedged item attributable to the hedged risk adjusts the carrying amount of the hedged item and is recog nised in the Income Statement. Cash flow hedge If a derivative financial instrument is esignated as a hedge of the exposure to variability in the future cash flows of a recognised asset or liability or a highly probable forecast transaction that could affect the Income Statement, the effective portion of the gain or loss on the derivative financial instrument is recognised directly in equity. The cumulative gain or loss is reversed from equity and reclassified into the Income I Fiat S. p. A. Financial Statements at December 31, 2006 Notes to the Financial Statements 247 Statement in the period in which the hedged transaction is recognised.Gains or losses associated with a hedge (or part of a hedge) which is no longer effective are immediately recognised in the Income Statement. If a hedging instrument or a hedging relationship is terminated, but the transaction being hedged has not yet occurred, the cumulative gains and losses recognised in equity until that time are recognised in the Income Statement at the time the transaction occurs. If a hedged transaction is no longer considered probable, the unrealised gains and losses that remain in equity are immediately recognised in the Income Statement. ividing the costs incurred by the total costs forecast for the whole construction). Any losses expected to be incurred on contracts are fully recognised in the Income Statement and as a reduction in contract work in progress when they become known. If hedge accounting cannot be used, the gains and losses resulting from changes in the measurement of the derivative financial instrument at fair value are immediately recognised in the Income Statement. gross revenue of receivables Inventory Inventory consists of work in progress on specific contracts and in particular relates to long-term construction contracts signed by Fiat S. . A. with Treno Alta Velocita T. A. V. S. p. A. under which Fiat S. p. A. as general contractor performs the coordination, organisation and m anagement of the work. Work in progress refers to activities carried out directly and is measured by applying the percentage of completion to the contract fee, thereby recognising the margins deriving from the work performed to date. The cost to cost method is used to determine the percentage of completion of a contract (by Any advances received from customers for services performed are presented as a reduction in inventory.If the amount of advances exceeds inventory, the excess is recognised as Advances in the item Other payables. Receivables sold in factoring operations are derecognised from assets if and only if the risks and rewards relating to their ownership have been substantially transferred to the buyer. Receivables sold with recourse and without recourse that do not satisfy this condition remain in the companys Balance Sheet even if they have been sold from a legal point of view in this case, an obligation of the same amount is recognised as a liability for the advances re ceived.Assets held for sale Any amounts in this item will consist of non-current assets (or assets and liabilities included in disposal groups) whose carrying amount will be recovered principally through a sale transaction rather than through continuing use. Assets held for sale (or disposal groups) are measured at the lower of their carrying amount and fair value less disposal costs. Employee benefits The expense related to the reversal of discounting pension obligations for defined benefit plans are reported separately as part of the Groups financial expense. Post-employment plansThe company provides pension plans and other postemployment plans to its employees. The pension plans for which the company has an obligation under Italian law are defined contribution plans, while the other post-employment plans, for which the company generally has an obligation under national collective bargaining agreements, are defined benefit plans. The payments made by the company for defined contri bution plans are recognised in the Income Statement as a cost when incurred. Defined benefit plans are based on the employees working lives and on the salary or wage received by the employee over a predetermined period of service.The employees severance bonus (trattamento di fine rapporto or TFR) is considered to be a defined benefit plan and is accounted for in the same way as other defined benefit plans. The companys obligation to fund defined benefit plans and the annual cost recognised in the Income Statement are determined by independent actuaries using the projected unit credit method. The portion of net actuarial gains and losses at the end of the previous reporting period that exceeds the greater of 10% of the present value of the defined benefit bligation and 10% of the fair value of the plan assets at that date is deferred and recognised over the remaining working lives of the employees (the corridor method) the portion of actuarial gains and losses that does not exceed t his threshold is deferred. In the context of IFRS first-time adoption, the company elected to recognise all cumulative actuarial gains and losses at January 1, 2004 (date of first-time adoption of IFRS by the Fiat Group), although it has adopted the corridor method for those arising subsequently. 248 Fiat S. p. A. Financial Statements at December 31, 2006 Notes to the Financial StatementsThe liability for obligations arising under defined benefit plans and due on termination of the employment contract represents the present value of the obligation adjusted by actuarial gains and loses deferred as the result of applying the corridor approach and by chivalric service costs for employee service in prior periods that will be recognised in future years. Other long-term benefits The accounting treatment of other long-term benefits is the same as that for post-employment benefit plans except for the fact that actuarial gains and losses and past service costs are fully ecognised in the In come Statement in the year in which they arise and the corridor method is not applied. Equity compensation plans The company provides additional benefits to certain members of top management and to certain employees through equity compensation plans. Under IFRS 2 Share-based Payment, these plans are a component of employee remuneration whose cost is measured by the fair value of the stock options at the grant date recognised in the Income Statement on a straight-line basis from the grant date to the vesting date, with a counter entry to equity.Changes in fair value after the grant date do not have any effect on the initial measurement. The company has applied the transitional provisions of IFRS 2 and as a result the Standard is applicable to all stock option plans granted after November 7, 2002 but which had not yet vested by January 1, 2005, the effective date of the Standard. Detailed disclosures are also provided for plans granted before that date. Fiat S. p. A. Financial Statem ents at December 31, 2006 Notes to the Financial Statements 249 Taxes Use of estimatesThe company recognises provisions when it has a legal or constructive obligation to third parties, when it is probable that the settlement of the obligation will require the outflow of resources and when a reliable estimate can be made for the amount of the obligation. The tax charge for the period is determined on the basis of prevailing laws and regulations. Income taxes are recognised in the Income Statement other than those relating to items credited or charged directly to equity, in which case income taxes are also recognised directly in equity.Changes in estimates are recognised in the Income Statement for the period in which the change occurs. Deferred tax assets and liabilities are determined on the basis of all the temporary differences between the carrying amount of an asset or liability in the Balance Sheet and its corresponding tax basis. Deferred tax assets resulting from unused tax l osses and temporary differences are recognised to the extent that it is probable that future taxable profit will be available against which they can be utilised.Current and deferred income taxes and liabilities are offset when there is a legally enforceable right to offset. Deferred tax assets and liabilities are measured by using the tax rates that are expected to apply to the period when the asset is realised or the liability is settled. The preparation of financial statements and related disclosures that conform to IFRS requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and iabilities at the date of the financial statements. tangible results could differ from those estimates. Estimates are used in accounting for depreciation and amortisation, impairment losses and reversals of impairment losses on investments, the margins earned on construction contracts, employee benefits, taxe s and provisions. Estimates and assumptions are reviewed periodically and the effects of any changes are recognised in the period in which the estimate is revised if the revision ffects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Provisions Treasury stock The cost of purchase of treasury stock is accounted for as a reduction of equity. The effects of any subsequent transactions with those shares are similarly recognised directly in equity. Dividends received and receivable Dividends received and receivable from investments are recognised in the Income Statement when the right to receive the payment of this income is established and only if declared from post-acquisition net income.If dividends are declared from pre-acquisition net income, those dividends are deducted from the cost of the investment. Revenue recognition Revenue is recognised to the extent that it is probable that economic benefits will flow to the company and when the amount of revenue can be measured reliably. Revenue is presented net of any adjusting items. Revenue from services and revenue from construction contracts is recognised by reference to the stage of completion (the percentage of completion method).Revenues arising from royalties are recognised on an accrual basis in accordance with the terms of the relevant agreement. Financial income and expenses Financial income and expenses are recognised and measured in the Income Statement on an accrual basis. Fiat S. p. A. and almost all its Italian subsidiaries have elected to take part in the national tax consolidation course of study pursuant to articles 117/129 of the Consolidated Income Tax Act (T. U. I. R. ) the election has been made for a three year period beginning in 2004.Fiat S. p. A. acts as the consolidating company in this programme and calculates a single taxable base for the group of companies taking part, thereby enabling benefits to be realis ed from offsetting taxable income and tax losses in a single tax return. Each company participating in the consolidation transfers its taxable income or tax loss to the consolidating company and Fiat S. p. A. recognises a receivable from that company for the amount of IRES corporate income tax paid over on its behalf. In the case of a company

Tuesday, May 21, 2019

12 Years a Slave Essay

The plot of the book Twelve old age A Slave is the reflection of the authors own life experience. The uniqueness of Northups book lies in the fact that unlike other slave narrated books a man who was innate(p) free wrote this novel. All other slave narrators had been natural into thrall. Dedicated to Harriet Beecher Stowe and introduced as Another Key to Uncle Toms Cabin, Northups book was published in 1853, less than a year after his liberation.The significance of Northups experiences of being a slave described in the book is hard to deny. People who read this book can virtually see the world through the eyes of a person that got locked away into a cage of slavery, a person that was cut off from society and normal life of a free man. Can we maybe imagine how this person must have felt like? We should not doubt what Solomon Northup went through when he found himself in a situation when he was not free anymore.It is obvious that the whole story and the portrayal of slavery acquire s an entirely different perspective than if it had been written by a narrator who was born into slavery and passed through stages of his childhood and adolescence wearing a stamp of being someones property. The close harrowing moment from Northups brilliant and painful Twelve Years A Slave is when slave master, Edwin Epps, is questioning his slave girl and mistress, Patsy, approximately her whereabouts the previous afternoon.When Patsy returns, she reveals that she was at a neighbors plantation, trying to frig around a bar of soap, but he refuses to listen. Epps does not believe her and orders her undressed, tied to a tree and beaten. Epps forces Platt to whip her repeatedly, but becomes frustrated, snatches the whip and whales on her himself. In my opinion, this was the most touching yet disturbing section of the book. I cannot imagine how devastated Platt felt having to whip his best friend and then watch helplessly as she suffered.Because it was so violent and graphic it was a lmost impossible for me to read this section of the novel. Northup trusted that Armsby would mail a earn to Northups family for him, but instead Armsby told Epps about Northups letter so that he could get him into trouble. Obviously Armsby did not have the intention of helping Northup and he was trying to cajole Epps. He is described as a man who came to the plantation looking to fill the position of o meterer but was reduced to labor with the slaves.In an effort to better his role on the plantation, he revealed Northups closed book to Epps. Instead of giving the letter to Armsby, Northup should have mailed the letter himself. By mailing it himself, he could assure that no one would find out about the letter and he would not have had to suffer through ten years of enslavement. He would have had to have someone cover for him, however, this would not be as bad as having Epps find out, knowing how harsh the consequences would be.Northup is first sold to the infamous Washington-based slave trader James H.Burch, who brutally whips him for protesting that he is a free man. He is purchased by a fair-minded but feeble master named Ford. Northup writes that there never was a kinder, candid, Christian man. Northup is then sold in the winter of 1842 to John Tibeats, a quick-tempered carpenter to whom Ford had become indebted. Unlike Ford, Tibeats was never satisfied and he worked his slaves from earliest dawn until late at night. Lastly, Tibeats sells Northup to Edwin Epps, a repulsive and coarse cotton planter whom Northup describes as lacking any redeeming qualities.Religion appears in 12 Years a Slave in its conservative theme as an eloquent technology that slave owners use to persuade their slaves to be obedient. We see Epps, for instance, preaching to his slaves and verbally underlining a Bible verse emphasizing weakness. This scene in any case portrays the limitations of this analysis by showing the disconnect between discourse and power. The slaves are not move d to serve by Eppss readings, but by practice of physical and psychological violence.Race and religion merge to become a highly effective mechanism for solidifying self-respect by asserting the corruptness of outside bodies. A reader will obtain some sense of what it meant to be owned by another human being, what it meant to be considered a piece of property that could be bought and sold, an object whose sole purpose and function was to make life more comfortable for the master and his family. Readers will also be able to gain insight into the fact that despite the general cruelty, black people consciously struggled to maintain their dignity, humanity, and their moral and cultural integrity.The book of Solomon Northup gave me a chance to go beyond what we learn in history books, taking me into the human story of slavery. Our country is founded on a system of institutional racism, and slavery is among the strongest examples of this reality. This is a hard truth to accept while at th e same time enjoying the freedoms our country offers. 12 Years a Slave showed me human dignity and beauty in the face of extreme oppression. That story of slavery, not the stories of land ownership and wealth, should become the narrative of what our country stands for.

Monday, May 20, 2019

Firm Research and Bid Strategy Essay

What truly distinguishes HA Corporation from our competitors is our commitment to building strong bonds with our devoted consumer base. Throughout the nation, and soon the world, our customers trust HA to make their lives easier. Everything we do contributes to building unmatched levels of loyalty to our brands by dint of lifelong relationships with our customers. We are committed focusing on innovation cost productivity, product quality and consumer revalue. We compensate to improve our global operating plat inning to ensure we are the best-cost and best-quality appliance manufacturer worldwide. Our supply chain of mountains has been transformed to better deliver products to trade customers and consumers.And we are seeing the benefits of these actions today through a stronger network, change magnitude efficiencies and timely deliveries. Our focus now, and in the future, is on more than just creating great products. Were focused on maximizing the benefits of our worldwide networ k of resources, which is unmatched in the industry. Were creating better, more innovative products that improve consumers livesin and around the homeeach and every day. And were committed to being an agile, global consumer products bon ton that creates value through our inventory and innovations. We know that our compelling and growing brands, fueled with innovation, attract and retain loyal customers for life. With HAs movement into the international markets, we have prioritized our bid strategies. The following explains our strategyi.Bid selectively. The company should avoid hurry for each and every opportunity that comes up. First, we will review the contract documentation, request any clarifications, and fin every(prenominal)y pull in whether there exists a match with any of our companys capabilities. A bidding evaluation form would be generated for exclusively explored solicitations (McVay, 1987). ii.Establish a detailed procedure of estimating checks and possible balances in a way that all important steps and due diligence is observed. iii.Obtain a collection of price quotations from various qualified affirmers and subcontractors. It is besides important that pertinent details regarding accuracy of prices are fully disclosed. Ensuring that there is enough time to feel various elements that could impact a project and also the companys performance is paramount. iv. Determine company profit margins/risk levels are relevant and necessary to the project.v. Develop a filing system where all completed ( victorful or unsuccessful) bids are filed for future use and record. Referencing past contract summaries and bids will be efficacious in future bid proposals. A key point to upset during project selection is the boilersuit corporate revenue potential. A revenue risk analysis would validates the companys corporate forecasts and at the same time points out areas that possess the biggest risks. Areas that appear very lucrative on paper basis truly be con tributing the most to reduced revenues due to uncertainty (McVay, 1987). Accounting for the probability of success is essential in the evaluation of a portfolios revenue capacity. Assessing the impact on the portfolio of improving the break of a successful project bid provides a significant competitive advantage. It allows a company to consider withholding bids on projects that could have a major impact on corporate forecasts if lost or unprofitable.As part of the bid delivery, the determination of liability and risk exposure drives the decision making carry through about the type of contract to enter intoboth between owner and contractor or contractor and subcontractor. Performing a risk analysis will provide insight into the types of work that carry such(prenominal) a liability and therefore support a decision regarding the bid or contract type. sweet a project is essentially a liability to a company until the point of successful completion, and it is give over to the client. The more lucrative the project, the higher the stakes and risk, the more potential in financial gain. By examining its ability to execute according to plan, a company lessens its chances of taking on a project that would actually be likely to fail (McVay, 1987).

Sunday, May 19, 2019

Book Review: Gone Girl

The deception and Lies, that were motivated by the secrets that Amy and gouge were hiding, are what led to the demise of their marriage. The Sir Walter Scott retell O what a tangled web we weave when first we practice to deceive is a holy way to sum up this story. Amy creates the ultimate act of deception In the novel when she tries to frame chip for her murder, that she fakes. Amy decides to frame Nick after she learns that he has been having a secret affair. Once Amy is on the run, because she faked her murder, the t up to(p)s of deception rhythm n her when she is robbed by two people she befri cease while she was hiding out.Amy flips the tables back on a objet dart she had been deceiving since high school, despond. Despond is blind to Amoys deception because he jockeys her and he loves to help women with issues. Amy uses Despond for his money and a new hideout and he willingly gives it to her. She tells Despond these horrific stories of Nick and paints him out to be this sc urrilous teras that she Is fleeing from. Little does Despond know that Amy has also painted this same facade for him, she tells her parents and Nick that Despond is this creepy ex and that he tried to kill himself over her when they were back in high school.Amy is therefore forced to live up to Deacons ideals of a perfect women when he has her period with him and he restricts what shes eating and tries to enamour her to be loving and affectionate with him. While Despond thinks he Is In control, It Is really Amy who has the cards In her hand. She eventually ends up betraying Despond when she murders him and runs back to Nick. She paints yet another picture of Despond as this monster who was holding her hostage and she fled from. Amy is constantly deceiving everyone in the story, she even ends up getting screwed over herself because of all the lies.Amy gets the honest final say, in the story, when she finally traps Nick by Impregnating herself with his old sperm she had saved whic h forces Nick to stay In this loveless marriage. Had Amy not lied and deceived Nick numerous times she might have been able to save her marriage but she is so used to being deceitful that I dont think she even realizes that just being truthful might have been the easier route to take. You can put a typesetters case behind a mask but be careful because someone else might be retesting. is a warning that Nick needed.Nick is a man who is betrayed m whatever times In this story. Initially you almost smack sympathy towards him until you learn of his Infidelity. For Nick he never realized all these deceitful amours Amy was doing Amy and then the human race causes him to lie to his sister and many more people. Nick and Amy are very self absorbed and because Nick is so self absorbed throughout the entire book he ultimately never sees any of the lies Amy tells him. He also ends up flipping the tables on Amy when he gives these interviews depicting a keep up who till loves his wife and Just indispensabilitys her to return safely.Amy falls for it because that is all she wanted in the first place, for him to need her and miss her and want her. Amoys return is what makes Nick believe that he will be freed from this marriage but it ultimately is what causes him to snuff it trapped in the marriage. Nick is so consumed with screwing over Amy as bad as she did to him that he never realizes that Amy is always two steps ahead of him. While he pretends to be this loving husband in the beginning he is really cheating on Amy, and Amy is planning on ramming him for her murder because of the infidelity.While Amy is deciding on her next move after shes in hiding, Nick pretends to be this loving husband who misses his wife to get her to come back. When Amy comes back and realizes Nicks true intentions, to try and get her to confess to Deacons murder, she pretends to be completely mindless to it so she can trap Nick in their marriage. The characters almost play a game of shed and mouse throughout the whole story. They are constantly trying to get over on severally other and in the end it may seem likeAmy wins but the truth is there were so many lies and so much deceit that happened that no one really ever got what they wanted. Nick will never love Amy and ironically he grew to hate her more when she came home then before she left. The sad thing is that Amy thinks that Nick will Just learn to accept the fact that he is trapped and learn to love her again once the baby is here but he will only end up resenting her even more because of the fact that he is trapped. While these lies were created to save and protect a marriage, they only ended up destroying it and that is the true irony of the story.

Crossing Brooklyn Ferry Essay

convey is considered one of the greatest lyrical poems of all time. In Crossing Brooklyn Ferry, Walt Whitman uses connotative diction, prying questions, and critical reader engagement to sustain a feeling of consortion and unity of people through time. By using these certain magniloquence strategies, Whitman creates a piece of poetry that seems to be timeless. Whitman carefully chooses certain words and phrases that really highlight his intentions to connect himself and others readers throughout time.In part 2 of the poem, Walt chooses the words simple and compact to describe a proposal in which we are all disintegrated. These words, precise and carefully chosen, attribute to the great lyricism of the poem. A intrigue that is simple is a scheme that we can all live by. And a compact, simple scheme connotes togetherness. Whitman continues to separate were all disintegrated, but part of the scheme. Being disintegrated could also means we are all subatomic pieces of the same bod y, or schemeAnother simple rhetoric strategy imposed by Whitman to channel a sense of unity surrounded by he and the reader is reader engagement. Whitman involves and engages the ready by petition the reader questions, and relating to the reader. By effectively asking questions, Whitman suggest to readers from past and future times that maybe thither is not much that separates them. What is it then between us? What is the count of scores or hundreds of years between us? The use of these rhetoric strategies are just a few the devices that makes Walt Whitmans Crossing the Brooklyn Ferry a timeless masterpiece.