Tuesday, May 12, 2020
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Wednesday, May 6, 2020
Beowulf Literary Analysis Essay Free Essays
Ronis Aba September 27th, 2012 Period 6th ââ¬Å"No better king had ever lived, no prince so mild, no man so open to his people, so deserving of praise. â⬠This is an ultimate description of the heroic events of Beowulf, an old Anglo-Saxon poem about a warrior who battles and destroys three horrifying monsters. Although written long ago, the emotions expressed within this work, emotions of bravery, valor, and ethics still speak to us centuries later. We will write a custom essay sample on Beowulf Literary Analysis Essay or any similar topic only for you Order Now The anonymous author of the poem convinces us through the masterful use of various literary elements that emphasize its meaning and message. Conflict, imagery and setting are three literary elements that contribute to the effectiveness of the poem. The use of conflict aids us to visualize the struggles between Beowulf and his opposing forces. To begin with, we are first introduced to Beowulfââ¬â¢s strength as we read lines 390-392; ââ¬Å"and the bleeding sinew deep in [Grendelââ¬â¢s] shoulder snapped, muscle and bone split and broke. â⬠This first battle exemplifies the readers respect towards Beowulf; this clearly demonstrates that the readers are in fact in awe of Beowulfââ¬â¢s strength and capability to fight Grendel with his bare hands. Furthermore in the story, we learn that Grendelââ¬â¢s mother ââ¬Å"rose at onceâ⬠and ââ¬Å"repaid [Beowulf] with her clutching clawsâ⬠(lines 513-517). This passage shows the readers, not only the struggle but, the effort Beowulf put forward to defeating Grendelââ¬â¢s mother in the hopes of glorification to his people and maintaining his pride. Finally, in lines 768-775, we read, ââ¬Å"I swear that nothing ever did deserve an end like thisâ⬠¦. As he dove through the dragonââ¬â¢s deadly fumes. â⬠This final battle grants the readers with the logic of suspense. This is an epic scene because it is shown to the readers that Beowulf is indeed aware that this is his final battle meaning, with or without help, he would have to go to ultimate ends in order to complete his mission of defeating the dragon. Finally, these are just some of the many conflicts that help us understand the fights between Beowulf and his differing opponents. Another literary element that offer meaning to the poem is imagery, by simply allowing the readers to envision the events of the story. In the first part of the story (129-134), Beowulf is described as coming over ââ¬Å"seas beating at the sandâ⬠while ââ¬Å"the ship foamed through the sea like a bird. â⬠This scene truly guides the readers to admire the vivid description of how proud and tough the ship looks. This ship in this case, becomes a metonymy for Beowulf himself, who is certainly proud and strong, resulting in the readersââ¬â¢ admiration. Additional imagery is used describing the mere, or lake, discussed above, with ââ¬Å"storms [an] waves splash[ing] towards the sky, as dark as the air as black as the rain that the heavens weepâ⬠(440-442). This clearly illustrates how dreadful Grendel and his mothersââ¬â¢ home is. It intensely aids us to picture how grotesquely unpleasant the lake actually is. Near the end of the tale (lines 651-653], Beowulf ââ¬Å"[strides] with his shield at his side and a mail shirt of his breastâ⬠¦.. Toward the tower, under the rocky cliffs. â⬠While Beowulf awaits the battle, the description of his armor and the details of each entry help us to respect how ready he is for his concluding battle. Even as an elderly man, Beowulf is a hero beyond compare. In closing, the use of imagery greatly enriches the readersââ¬â¢ experience of this heroic epic. Evidently, the setting of Beowulf helps the readers to better understand the cultures and events that occur in the story. In lines 60-63, the mead hall (Herot) is described as ââ¬Å"[standing] empty, and stay[ing] deserted for years, twelve winters. â⬠This makes the readers feel and understand the seriousness of Grendelââ¬â¢s attack. Before Grendel, Herot was described as a beautiful and happy place, and so the readers feel terrible regret when it is destroyed by the creature. Later in the story, we are shown the lair under which Grendel and his mother lives: ââ¬Å"secret places, windy cliffsâ⬠and a lake which ââ¬Å"at nightâ⬠¦.. Burns like a torchâ⬠(424-433). This passage shows the readers the monstrous, awful conditions of where the monsters lived. It also causes us to feel disgust and revulsion at their horrible habitat. Finally, in the episode with the dragon, its cave is depicted as a ââ¬Å"hidden entranceâ⬠with ââ¬Å"a streaming current of fire and smoke block[ing] the passageâ⬠(lines 659-661). The cave is intimidating, helping the readers to believe that the upcoming battle will be a real challenge for Beowulf. And it turns out to be so as the powerful dragon ultimately causes the heroââ¬â¢s death. Evidently, these settings, along with others, make the stories come alive for the readers. The poet effectively combines the literary elements conflict, imagery and setting to show the reader the qualities of an Anglo-Saxon warrior and hero. To the old English people, no one was more praise worthy than Beowulf, Despite it being written over a thousand years ago, Beowulf shows one important detail of what it takes to truly be a hero, a standard to which we can still relate to today, perhaps more powerfully than ever. How to cite Beowulf Literary Analysis Essay, Essays
Sunday, May 3, 2020
Requirement Of Lease Capitalization Samples â⬠MyAssignmenthelp.com
Question: Discuss about the Requirement Of Lease Capitalization. Answer: It needs to be mentioned that there are certain theoretical basis for requiring lessees for the capitalization of long-term leases. The first theoretical basis is the transfer of ownership. According to the requirement of lease capitalization, it provides the lessee with the ownership of the asset at the end of the lease term. In most of the cases of industrial leases, this particular aspect can be seen. The next basis is called the bargaining of purchase option. In case the agreement of lease provides the opportunity of transfer of ownership at the end of lease term, then the lessee has the power to capitalize the lease without any further consideration (Bohuov, 2015). In this particular case, the price of the leased asset must be less than the fair market value. The next basis of capitalization is lease term. In case the lease agreement provides neither transfer of ownership nor the power to purchase, the lessee will still be able to capitalize the lease asset if it cover 75% or mo re of the expected life time of the asset. This is considered as a major theoretical basis of capitalization for the lessee. The next basis of capitalization is present value. The lessee has the power to capitalize the lease in case the lease is equal to or more than 90% value of the asset. However, the lessee will not be able to capitalize the lease in case the lease term is less than 75% of the expected life of the leased asset (Singh, 2012). The next basis of capitalization is specialized assets. In case of some specialized assets, the lessee has the power to capitalize the leased asset. However, in this case, the aforementioned criteria of leases need to be met. As per the provided case study, SD International (SDI) plans to purchase a new building worth $25 million. However, due to the debt covenant of SDI with National Commercial Bank, SDI is facing difficulty to purchase the building. It can be seen that in case SDI purchase the building, the interest expense will be increased that will decrease the interest coverage ratio less than two (Barone, Birt Moya, 2014). For this reason, the financial controller of SDI has suggested the solution of leasing the new building. In this situation, it needs to be mentioned there are both advantages and disadvantages of this suggestion. In case SDI accepts this, then the expenses will be shown as rent expenses and it will not affect the interest coverage ratio from any aspect. However, in this case, the company has to bear lease expenses as the fixed expenses similar to the interest expenses. Thus, it can be seen that in both of the cases, SDI will have to bear the same amount of expenses. However, in case of leasing the building, the interest coverage ratio will not be affected (Jackling, Howieson Natoli, 2012). In addition, like financing the building, at the end of the lease term, SDI will get the ownership of the building. From the above discussion, it can be concluded that SDI should account for the lease in the suggested manner. References Barone, E., Birt, J., Moya, S. (2014). Lease accounting: a review of recent literature.Accounting in Europe,11(1), 35-54. Bohuov, H. (2015). Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?.Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis,63(2), 507-514. Jackling, B., Howieson, B., Natoli, R. (2012). Some implications of IFRS adoption for accounting education.Australian Accounting Review,22(4), 331-340. Singh, A. (2012). Proposed lease accounting changes: implications for the restaurant and retail industries.Journal of Hospitality Tourism Research,36(3), 335-365.
Thursday, March 26, 2020
Strategic Management of Square Textile Essay Example
Strategic Management of Square Textile Paper Historical Background Square Group is one of the most renounced pharmaceutical companies in Bangladesh. This group inaugurated their journey through Square firm in 1958. This is the first medicine exporting firm in the country. Itââ¬â¢s contributing to the national economy by exporting medicine from 1987 to till now. Square group is no longer confined to medicine production. They have diversified their activities. In 1988 they established Square Toiletries. In 1997 they established Square Textiles. In 2000 Square spinning started exporting by satisfying the local market. In 2001 Square group lunched many other firms: Knit Fabrics, Square Fashions Limited, Square Informatics, Square Consumer Product and Square Hospital. Now their total asset is about $200 million. And, yearly investment is about $300 million. The companies of Square Group of Industries are â⬠¢ Square Pharmaceuticals Ltd. â⬠¢ Square Textiles Ltd. â⬠¢ Square Spinning Ltd. â⬠¢ Square Toiletries Ltd. â⬠¢ Square Consumer Products Ltd. â⬠¢ Square Informatix Ltd. â⬠¢ Square Health Products Ltd. â⬠¢ Square Agro Ltd. Square Textile Ltd. tarted its operation in 1997. It was enlisted in Dhaka Stock Exchange Chittagong Stock Exchange in 2002. The business lines of Square Textile Ltd. are manufacturing and marketing of yarn. Its factory is located in Gazipur, Dhaka. It manufactures 100% Cotton Ring Span Yarn or Hosiery, 100% Cotton OE Rotor For Hosiery and Knit Fabrics for 100% export oriented readymade Garments Industry. Company Profile The Square Textile is locat ed in Saradaganj, Kashimpur, Gazipur, Bangladesh. Its office is located at Uttara in Dhaka. We will write a custom essay sample on Strategic Management of Square Textile specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Strategic Management of Square Textile specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Strategic Management of Square Textile specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The business lines of Square Textiles Limited are manufacturing and marketing of yarn. 1,223 employees are working in this organization. Authorized capital of the company is tk. 1000 million. Itââ¬â¢s paid- up capital is tk. 251. 90 million. Mission Statement The mission statement of Square Textiles Limited is ââ¬Å"Our mission is realization of vision through maximum production of goods and services strictly on ethical and moral standards at minimum costs to the society ensuring optimum benefits to the shareholders and other stakeholders. This mission is envisioned by the concept of business which ensures well being of the investors, stakeholders, employees and members of the society which will create new wealth in the form of goods and services. Key product/Service As stated earlier the business line of the company is manufacturing and marketing of yarn. It manufactures â⬠¢ 100% Cotton Ring Span Yarn For Hosiery â⬠¢ 100% Cotton OE Rotor Yarn for Hosiery â⬠¢ Knit Fab rics for 100% export oriented readymade Garments Industry. It also performs the services of dying post mercerization fabric dying The final output is marketwise by Square Fashion Ltd. In Square Textile Limited two types of products are produced in two different units. These are as follows Unit 1: Combed and Carded Yarn from a count range of Ne. 10 to Ne. 80. Unit 2: Combed Ring Yarn from a count range of Ne. 20 to Ne. 40. In Square Spinning Ltd. 100% Cotton Carded and Combed Yarn in the count range of Ne. 16 to Ne. 30 are produces. Finally in Square Fashionââ¬â¢s Ltd. Readymade Knit Apparels like T-shirts, Polo shirts, Tank tops, Pajamas, Sport wear, Under garments, Menââ¬â¢s Ladies fashion wear , Kids wear etc Strategic Goals Objectives The company sets the following objectives for it to achieve â⬠¢ To strive hard to optimize profit through conduction of transparent business operations within the legal and social framework with malice to none and justice for all â⬠¢ To create more jobs with minimum investments â⬠¢ To be competitive in the internal as well as external markets â⬠¢ To maximize export earning with minimum imported in-puts â⬠¢ To reduce the income gap between top and bottom categories of employees. Thus the company focuses to pole-star its mission that fulfill the objective with emphasis on the quality of the product , process and services blended with good ââ¬â governance that help build the image of the most enable corporate ââ¬â citizenship at home and abroad . The company wants to produce such society friendly goods and services that go to satisfy the wants of all the relevant party without disturbing or damaging the socio- economic and ecological, balance of the mother earth and the process of human civilization leading to peaceful co-existence of all the leaving beings. The company always strives for top quality products at the least cost reaching the lowest rungs of the economic class of people in the country. The company values its obligation to the greater society as well as it strives to protect the interests of itââ¬â¢s shareholders and to ensure highest return and growth of their assets. Marketing Scenario Potential Customer The target market for products produced in Square Textiles Ltd. and Square Spinning Ltd. is Export Oriented Readymade Garments Industry. Readymade Garments exporter that is Knit Fabrics, Sweater and Denim manufacturer. In Bangladesh Beximco Kitting, Grameen Knitwear, Shasha Denim, Knit Concern etc are the customers. Target market for products produced in Square Fashion Ltd. is Europe and U. S. A. Square Textiles does not direct sales in overseas market but sometimes India, Pakistan other countries take their yarn. Size and Growth of the Market The Companyââ¬â¢s marketing operations continued its emphasis on export sales over the years as depicted below | | | | | |Year 2006 |Year 2005 |Year 2004 | |(a) Quality sold (Kg) | | | | |Local sales |99,800 |527,903 |539,417 | | |(0. %) |(3. 7%) |(3. 9%) | |Export Sales |14,554,342 |13,817,314 |13,129,599 | | |(99. 3%) |(96. 3%) |(96. %) | |Total Sales |14,654,142 |14,345,217 |13,669,016 | | |(100%) |(100%) |(100%) | |(b) Sales Revenue | | | | |( Taka ) | | | |Local Sales |9,455,588 |32,576,936 |46,956,494 | | |(0. 4%) |(1. 8%) |(2. 3%) | |Export Sales |2,093,214,675 |1, 756,441,450 |2,029,968,545 | | |(99. 6%) |(98. 2%) |(97. %) | |Total Sales |2,102,670,263 |1,789,018,386 |2,076,925,039 | | |(100%) |(100%) |(100%) | The above figures show that the export sales increased by 19% in 2006over the previous year with greater exposure to international market scenario and risk. Competitor Analysis Only in few years back textile sector in Bangladesh was left behind but current scenarios is different. In recent years a mentionable figure of money has been invested in this industry. Government is also encouraging this sector. Government is making some favorable policies and minimizing the regulations, so that this sector can be grown up. Among the domestic companies Square is one of the leading one. The other potential competitors are Padma Textiles, Shamim Textile etc. Competition will be severe after 2005, that is, during the post multifiber agreement period. World market will be Quota free at that time. So Bangladesh will have to compete with countries like Srilanka, China, Pakistan, Vietnam etc. Management of the Company [pic] The entire management process comprises the following units: Executive Management The Managing Director, the CEO is the head of the Executive Management Team which comprises senior members of the Management Apparatus. Within the limits of delegated authority and responsibility by the Board of Directors, Executive Management operates through further delegation of authority at every echelon of the line management. The executive Management operates within the framework of Policy Planning strategies set by the Top Management with periodic performance reporting for guidance. The Executive Management is responsible for preparation of segment plans / sub ââ¬â segment plans for every profit centers with budgetary targets for every items of goods services and are held accountable for deficiencies, with appreciation for outstanding and exceptional performances. These operations are continuously carried out by the Executive Management through series of Committees, sub ââ¬â Committees, Committees standing Committees assisting the line management. Management Committee Comprising top executives, deal with entire organizational matters. Standing Committee Standing Committee comprises the following committee â⬠¢ Audit Commit â⬠¢ Employment Relations Committee â⬠¢ Management Committee Trend of Performance Production and Productivity The Companyââ¬â¢s installed capacity during the year 2006 remained at the same level of the previous year at 59,472 spindles 768 Rotor heads with production capacity (at average 30s/10s counts) as follows: [pic] The above statistics depict a picture of continuous growth in production and production efficiency which has been achieved by the production ââ¬â addicted management at the factory level as well as the top. The total production increased year-on-year basis at the rates of 0. 41% and 0. 47% during the years 2005 and 2006 respectively. The Companyââ¬â¢s operations are carried out on an aggregate basis and managed as a single operating segment. Accordingly the Company operates in one segment of developing manufacturing and marketing of cotton mixed yarn for human as well as industrial use. Profitability The companyââ¬â¢s operating financial result of the last ten year has been enlisted below [pic] Business Level Strategy Square textile Ltd. follows the integrated low cost/differentiation strategy. Integrated Low-cost/Differentiation Strategy Low Cost |Differentiation | |Lower output costs per employee |Unique product or services | |Individual group incentive plans |Creative, risk taking employees | |Behavioral encouragement plans |Long term focus | | |Team based incentives | SWOT Analysis SWOT analysis means the analysis of strength, weakness, opportunity and threats. For Squar e Textiles Ltd. , it is given below: Strength Square Textiles Ltd. is a rapidly expending company. Standing its journey in 1998 it has already doubled the net turnover by the year of 2006. All the units of the factory enjoy highly of machinery are imported from Germany, Switzerland, Italy Japan. As a result it can maintain a smooth rate of production. Well trained human recourses are strength of the company. They train up their key personally in the country and abroad, so that the company can get some competitive advantages over the competitions. The HRM practice is also remarkable. Weakness There are too many departments under the super vision of the general manager which can cause low productivity due to large span of super vision. Opportunity There are bright opportunities for the Company in the overseas market. If it can communicate well and capture a significant market portion in the Europe and USA market, it can get scale of economic. Threat The increasing numbers of competitor may be a great threat for the company. Beside the political instability, industry dispute, taken off the quota system are also threat for the company. Possible Measure Improved Performance From the analysis with the organization structure it has seen that its span of super vision is too large. A number of departments report directly to the general manager. If the number were less the efficiency and productivity of the organization might be increased. Quality control department should remain prompt always. So that it can maintain a certain level of standard as per the market demand to capture the foreign market share it should strive more Concluding Remark The floaurishment of any industry requires combined efforts and co-operation from several parties. Social, political and macro economic environment play pivotal role in this regard. Though Square Textile is a newly Ventured Company in the respective sector, its growth and expansion is praiseworthy. Itââ¬â¢s contributing the country and serving the nation in different ways. If it can up hold itââ¬â¢s much toward advancement, it will be able to set a role model in our country.
Friday, March 6, 2020
Resume Writing E-Books Published in Honor of ââ¬ÅUpdate Your Resume Month!
Resume Writing E-Books Published in Honor of ââ¬Å"Update Your Resume Month! Writing an effective resume takes time, thought and research, and can be intimidating without guidance. My newest e-books, How to Write a WINNING Resume: 50 Tips to Reach Your Job Search Target and How to Write a STELLAR Executive Resume: 50 Tips to Reach Your Job Search Target hit the Amazon e-bookshelves on September 7th and are designed to make the resume writing process easy and accessible. Just in time for Update Your Resume Month! Career Directors International (CDI) has proclaimed September the official ââ¬Å"Update Your Resume Month,â⬠and Iââ¬â¢m jumping on the bandwagon! Iââ¬â¢ll admit that the publication of my books was not planned ahead to coincide with this event, but what better moment for them to be released? Itââ¬â¢s the Jewish New Year. The job market in on the upswing. And the kids are back to school. This is the perfect time to focus with a fresh perspective on your career. And updating your resume is a great place to start. In fact, itââ¬â¢s essential in todayââ¬â¢s job market. As someone who has written hundreds of resumes, I can tell multiple stories of people who were not getting interviews until they came to a professional resume writer. Itââ¬â¢s really true that an outdated resume can be disastrous for your job search; so make sure you stay on top of trends and that your accomplishments are current! You can take action now instead of waiting until you see a job posting with a deadline tomorrow. You have everything you need now to prepare for the future. Using How to Write a WINNING Resume: 50 Tips to Reach Your Job Search Target or How to Write a STELLAR Executive Resume: 50 Tips to Reach Your Job Search Target to update your resume now will get you started on the process- and guide you through every step of writing an effective resume. Of course The Essay Expert is available to provide individual services as well. Just let us know if you want to work with us! Contact BrendaB@TheEssayExpert.com or 608-467-0067.
Wednesday, February 19, 2020
Fuel Cells Essay Example | Topics and Well Written Essays - 1000 words
Fuel Cells - Essay Example The fuel cell is designed such that a proton-conducting polymer membrane separates the anode and the cathode. On the anode electrode, hydrogen diffuses to the anode catalyst, and it later dissociates into protons and electrons. The protons will react with oxygen molecules at the cathode side, infusing via the polymer electrolyte membrane as well as the electrons coming through the outer circuit to make water molecules. The protons are conducted through the membrane to the cathode while the electrons travel through an external circuit since the covering is insulated electrically. The reaction on the cathode electrode involves oxygen molecules and both the electrons and the protons (Scherer 35). Phosphoric acid fuel cell In this type of cell, hydrogen ions are passed to the cathode using phosphoric acid. These cells usually work at moderate temperatures. The relatively high temperatures cause a heat and energy loss if the heat is not removed and properly used. The heat can be turned into a useful source of energy for air conditioners and other thermal energy consuming systems (Onovwiona ans Ugursal 389). This property makes the phosphoric acid fuel cell more useful and improves the efficiency to about 80%. The anode electrode in this cell uses a platinum catalyst that accelerates the conversion of hydrogen into free ions and electrons are produced (Scherer 34). The electrons travel from the anode to the cathode cell through an external electrical circuit since phosphoric acid is a non-conducting electrolyte.
Tuesday, February 4, 2020
Interactive Video Essay Example | Topics and Well Written Essays - 1000 words
Interactive Video - Essay Example Therefore, interactive video is technique put, in place, to enable better use of video and film through interactions since they are blended (Dewdney, 2006). In addition, interactive video involves different media, designs that enable interaction, digital culture, cyber-culture and the human use or interaction with the computer. There is also an interaction with other media such as interactive television, video games, ambient intelligence, interactive advertisement and the social media. Logically, the concept behind video interaction is the interaction techniques and human use. Therefore, most of technology with video interaction has an interactive system of computing that meets the concept of human interaction. However, there is no much meaning in calling a media interactive because most of these devices have already been enabled to offer interaction with humans. On the other hand, it is still important because it connotes the identity of technology and practices. Moreover, some like video games are meant to provide ways of entertainment and leisure. Luckily, technology today has made video interaction easier as compared to the past where it required a return path. In summary, interactive video requires interactive technology and the end user who are humans, which has provided leisure activities for children through video games and tracking of geographical places through maps, amongst others and there is a wide possible future for interactive video. Therefore, this paper provides an investigation of the use of interactive video in media and film, including its significance and possible future use. Science has been the force behind interactive video. This is because methods that are computable have their influence from science. This includes cybernetics, system theories and autopoesis (LOGAN, 2010: 45) which challenge the memory, cognition, emotions, perceptions, affection and reason. This means that the human elements are not a major concern to interactive vide o since it is based on computability. Luckily, interactive video is not just bound to digital video but also other videos like games, printed interactive media and flip books (TAY, 1993:78). Moreover, the interface that takes place between the user and the medium, in this case video, is what is known as interaction. Therefore, interactive video does not only have to be used through digital video but also other forms of media. In summary, science leads to the creation of interactive media. Different technology has been put in use in order to create a successful user interface of interactive media. Notably, the complexity of video interaction depends on the kind of codes used in the creation of the video. This is due to different kinds of programmes that are conceptualized. For example, the javascript, HTML5 and CSS3 technique which are in use, in modern day (Mark, 2002:109). In addition, creativity has also been another approach towards programming of interactive video. Therefore, th e programmes are dependent on the designs of javascript, HTML5 amongst others. As a result, people can interact with the video in relation to the programming. In summary, the creative coding of the interactive video is a form of technique that has been put in use through programmes such as HTML5 and javascript. It is through the concept of interactive media that video games became a reality. It is the computing programmes that one can play video games. This is an appealing concept for children especially during their leisure time as a form of entertainment. Technically, the IMGD 1001 is a process used in the development of games (WOLF, 2008:32). Its role is to look examine different roles that the participants have in the process development as well as artistic
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