Investigating Why Teenagers Wear Makeup - 1752 Words

Literature Review This study will investigate why teenagers wear makeup. The researcher wants to find out the reasons behind teenagers wearing makeup. Why they decided to wear makeup and if their parents are allowing them to wear makeup. The researcher also wants to investigate which religions forbid makeup to be worn and also to get an opinion on the testing of makeup products on animals. A researcher in the United States interviewed 20 undergraduate female students on when and how often they wear makeup. (Brandeis Intuitional Respiratory, 2015) The findings showed that some teenagers wear makeup every day to university and others don’t find the need to wear makeup that frequently or are comfortable to attend university without makeup on. When the interviewer asked about those students who are going into the professional field, they say that makeup is important when you are working in a professional environment. But the interviewer argues this, because she believes that normally makeup is used to express maturity and social structure, which prevents ladies from wearing makeup, but once those ladies begin to wear makeup, they cannot stop. (Brandeis Intuitional Respiratory, 2015) Makeup The definition of makeup is, â€Å"cosmetics applied to the face to give colour or emphasis† (Penguin, 2006:534). There are many types of makeup that women use every day on their face. Namely, bronzer, concealer, contour powders, eye brow pencil, eye liner, face primer and many others (MarcelShow MoreRelatedGloablization4764 Words   |  20 Pagesbeauty and the negative self -view it imposes. Researchers expose how the erroneous characterization of Black beauty/culture has created and reinforced this destructive definition of Black beauty/culture that is based on an American/European ideal. Investigating these historically racist systems leads us to ask four serious questions: How are misrepresentations of Black beauty/culture played out in the modeling industry, cosmetic corporations? How does the media contribute to the global transmission ofRead MoreAccounting Information System Chapter 1137115 Words   |  549 Pagesis the difference between the benefits realized from us ing that information and the costs of producing it. Would you, or any organization, ever produce information if its expected costs exceeded its benefits? If so, provide some examples. If not, why not? Most organizations produce information only if its value exceeds its cost. However, there are two situations where information may be produced even if its cost exceeds its value. a. It is often difficult to estimate accurately the value of informationRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesCharacteristics Model 263 Ethical Dilemma Spitting Mad 264 Case Incident 1 Multitasking: A Good Use of Your Time? 264 Case Incident 2 Bonuses Can Backfire 265 3 9 The Group Foundations of Group Behavior 271 Defining and Classifying Groups 272 Why Do People Form Groups? 272 Stages of Group Development 274 The Five-Stage Model 275 †¢ An Alternative Model for Temporary Groups with Deadlines 276 Group Properties: Roles, Norms, Status, Size, Cohesiveness, and Diversity 277 Group Property 1: RolesRead MoreFundamentals of Hrm263904 Words   |  1056 PagesLabor Supply 14 Do We Have a Shortage of Skilled Labor? 14 Why Do Organizations Lay Off Employees during Shortages? 15 How Do Organizations Balance Labor Supply? 15 Issues Contingent Workers Create for HRM 16 Continuous Improvement Programs 18 Work Process Engineering 19 How HRM Can Support Improvement Programs 19 How HRM Assists in Work Process Engineering 19 Chapter 2 Fundamentals of Strategic HRM 28 Learning Outcomes 28 Introduction 30 Why Is HRM Important to an Organization? 30 DID YOU KNOW?:Read MoreHuman Resources Management150900 Words   |  604 Pagesthe seven major categories of HR activities. Identify the three different roles of HR management. Discuss the three dimensions associated with HR management as a strategic business contributor. Explain why HR professionals and operating managers must view HR management as an interface. Discuss why ethical issues and professionalism affect HR management as a career field. ââ€"  ââ€"  ââ€"  ââ€"  ââ€"  3 HR TRANSITIONS HR Management Contributes to Organizational Success More effective managementRead MoreLibrary Management204752 Words   |  820 PagesTraining . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 Training and Staff Development for Established Employees . . . . . . . . . . . . . . . . . . . . . . . . 240 Performance Appraisals. . . . . . . . . . . . . . . . . . . . . . . . 241 Why Appraisals Are Done . . . . . . . . . . . . . . . . . . . . . . 242 When to Do Appraisals . . . . . . . . . . . . . . . . . . . . . . . . 243 Who Does the Appraisals?. . . . . . . . . . . . . . . . . . . . . . 244 Problems in Rating. . . . . . . . Read MoreDeveloping Management Skills404131 Words   |  1617 Pagesaccording to a chapter’s learning objectives. †¢ Added new video clips and exercise recommendations in the Instructors Manual. †¢ Enhanced the test bank by adding more application questions. †¢ Revised the PowerPoint slides. A MESSAGE TO STUDENTS: Why Focus on Management Skill Development? Given that a â€Å"skill development† course requires more time and effort than a course using the traditional lecture/discussion format, we are sometimes asked this question by students, especially those who haveRead More_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 Pagesa day  © 2006 Jupiterimages/Brand x Pictures/trbphoto Chapter 1 1 2 Chapter 1 ââ€"   The Role of Statistics and the Data Analysis Process college majors require at least one course in statistics. There are three important reasons why statistical literacy is important: (1) to be informed, (2) to understand issues and be able to make sound decisions based on data, and (3) to be able to evaluate decisions that affect your life. Let’s explore each reason in detail. ââ€"   The FirstRead MoreProject Mgmt296381 Words   |  1186 PagesVollmann Manufacturing Planning Control for Supply Chain Management, Sixth Edition Jacobs and Chase, Operations and Supply Management: The Core, Second Edition Jacobs and Chase Operations and Supply Management, Thirteenth Edition Jacobs and Whybark, Why ERP? First Edition Larson and Gray, Project Management: The Managerial Process, Fifth Edition Leenders, Johnson, Flynn, and Fearon, Purchasing and Supply Management, Thirteenth Edition Nahmias, Production and Operations Analysis, Sixth Edition OlsonRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesConnectivity 88 89 Electronic Data Interchange and Electronic Commerce 89 Marketing 89 The Telecommunications Industry 90 Review Questions 92 †¢ Discussion Questions 92 †¢ Bibliography 93 Chapter 4 The Data Resource 95 Why Manage Data? 96 Technical Aspects of Managing the Data Resource The Data Model and Metadata Data Modeling 98 Database Programming 100 97 97 Contents Managerial Issues in Managing Data Principles in Managing Data 101 101 The

Interview Questions - 3962 Words

Interview Questions This page is here to help us all be prepared for the types of questions that are typically asked during an interview. We have tried to break them down into the categories listed below as best as possible. Personal Questions - Finance Questions - Accounting Questions - Other Questions [pic] Personal Questions Q. Spend 5 minutes and walk me through your resume. A. The first question you will most likely be asked. On the surface it seems like an easy question, but you will need to be clear and concise with your response. This is something you will need to practice repeatedly so that you can SUCCINCTLY talk about yourself and relate your background to the job. Try to start after you finished undergrad. and talk†¦show more content†¦Q. What specific area are you interested in? A. Obviously you want to display an interest in some area, but also need to be able to talk in detail about that subject area so they dont think you are trying to bullshit them. If you want to work in equity research covering telecommunications you should be able to talk now (as of 12/15/2000) about how telecomm. firms are struggling and what are some of the problems they face. Q. In 1 sentence, tell me why we should hire you? A. Dont just blurt out an answer. Take your time and use commas. Q. Look outside my office. Down the right side of the building are offices of bankers that all went to Harvard Business School. Down the left side are all bankers that went to Wharton. I get hundreds of resumes every year - mostly from Harvard, Wharton, Chicago, and Columbia. Theres a long track record of success here from those schools - if I take a chance on an HBS grad, and it doesnt work out, nobody will second-guess me. However, in your case, if I take a chance and you dont work out, Ill have some explaining to do about my judgment. How are you going to convince me to hire you over the hundreds of resumes I get every fall? Q. Is there anything else, that is not your resume that I should know about? A. Try to highlight personality traits. You could talk about work ethic, being a team player, and how you are an easy-going person who is great to work with. [pic] Finance Questions Q. What are the threeShow MoreRelatedInterview Questions On A Interview1132 Words   |  5 Pages Interview Questions Assessment Bus 4045 3/4/2015 Samantha Rudisill â€Æ' Questions that are pretty basic and straightforward are called rapport-building questions. They are questions that you do not have to over complicate. These are questions that create positive feelings and positive emotional reactions with people. These interview questions are designed to ease the candidate into the interview and reduce the amount of stress the candidate feels during the process. An example of a rapport-buildingRead MoreAn Interview Questions On Career Development859 Words   |  4 Pagesto see what positons were held and are used to review the QSEK. This assignment contains two sections first this is my personal job search, building of a resumes and the second section contains developing an interview questions and how the interview questions applies in a real-life interview. Building a Resume I am seeking my Master’s degree in Management and for this assignment; I conducted the job search using Indeed Job Search (IJS) in CSU-Global (2015) Student Career Center; IJS job searchRead MoreBusiness: Interview and Questions1073 Words   |  4 PagesIntroduction The interview process is the gateway to basically fill a position from a company. The function of an interview is to assess candidate’s skills to pertinent questions that are necessary to fill in the needs of an organization. Fact of the matter is, structuring an effective and efficient interview process is not really basic, for it entails ethical, legal and moral considerations with each question asked. Since we would cover up ten questions in this elective, the two criteria’s thatRead MoreSwot, Posttest, And Interview Questions Essay954 Words   |  4 PagesPretest, Posttest, Interview Questions: The pre-test (Show What You Know) and post-test (Show What You Have Learned) that I designed had similar questions to what the students were going to see within the lesson. When giving them the pre-test a few students got neverous but I assured them that this is for my own information so I can better teach everyone. I told them to all at least try and answer the questions to the best of their ability. Both the pre-test and post-test are attached at the endRead MoreInterview Questions and Answers16418 Words   |  66 Pagesto Tough Interview Questions Tell me about yourself. This is really more of a request than a question. But these few words can put you on the spot in a way no question can. Many quickly lose control of the interview during the most critical time- the first five minutes. This is not the time to go into a lengthy history or wander off in different directions. Your response should be focused and purposeful. Communicate a pattern of interests and skills that relate to the position in question. ConsiderRead More333 Helpful Interview Questions25702 Words   |  103 Pages333 HELPFUL INTERVIEW QUESTIONS Adapted   from    333   Interviewing   Questions    by   the   Council   on   Education   Management.    Published   by   Borgman   Associates,   1993. Table of Contents Interview Questions for Any Position Initiative†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 2 Stress†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 3 Motivation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... Page 5 Goal Orientation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 6 Attendance/Punctuality†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 8 Creativity and Innovation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... Page 9 ProblemRead MoreBehavioral And Situational Interviews Questions1565 Words   |  7 Pagesâ€Å"An interview is a conversation between two or more people where questionnaire asked by the interviewer to elicit facts or statements from the interviewee.† (Interview) It provides a good opportunity and platform for interviewer and interviewee to communicate intimately, and can usually lead to a better mutual understanding. â€Å"The job-relatedness of the traditional selection interview, which typically follows no particular pattern, is generally regarded as low. Interviews are still the most widelyRead MoreInappropriate Interview Questions Essay962 Words   |  4 PagesDuring the interview process the interviewer and interviewee must be aware of questions that may be illegal, discriminatory, or inappropriate. Summarized below are a few examples of those types of questions and how to answer them appropriately and professionally if asked. Interview Questions That Cannot Be Asked Age Questions pertaining to age such as, â€Å"How old are you?† are forbidden and is considered illegal if asked during the interview process (Raisbeck, 2010). Other questions relating toRead MoreInterview Questions On Behavioral Interviewing858 Words   |  4 PagesInterview Questions and Prepared Answers. Behavioral interviewing is a relatively new, but widely used mode of job interviewing. The behavioral interview technique is used by employers to evaluate a candidate’s experiences and behaviors in order to determine their potential for success. This approach is based on the belief that past performance is the best predictor of future behavior. In fact, behavioral interviewing is said to be 55 percent predictive of future on-the-job behavior, while traditionalRead MoreJob Interview Questions and Sample Answers1444 Words   |  6 PagesAds Strong Interview Answers www.InterviewSuccessFormula.com The 3 Things You Should Never Say in a Job Interview. Check Them Out! Best Interview Answers www.InterviewAdvisers.com Secrets to Help You to Get Hired in Your Next Job Interview. Start Now! The Best Interview Answer CareerConfidential.com/FreeEbook Answers Top 50 Interview Questions DownLoad Free Ebook Now. See More About job interview questions and answers job interviews interview questions job interview tips Ads How To Speak English

Ias 11 Free Essays

string(106) " with an overall profit margin; and the contracts are performed concurrently or in a continuous sequence\." IAS 11 International Accounting Standard 11 Construction Contracts In April 2001 the International Accounting Standards Board (IASB) adopted IAS 11 Construction Contracts, which had originally been issued by the International Accounting Standards Committee in December 1993. IAS 11 Construction Contracts replaced parts of IAS 11 Accounting for Construction Contracts (issued in March 1979). Other IFRSs have made minor consequential amendments to IAS 11. We will write a custom essay sample on Ias 11 or any similar topic only for you Order Now They include IAS 23 Borrowing Costs (as revised in March 2007) and IAS 1 Presentation of Financial Statements (as revised in September 2007). IFRS Foundation A613 IAS 11 CONTENTS from paragraph INTERNATIONAL ACCOUNTING STANDARD 11 CONSTRUCTION CONTRACTS OBJECTIVE SCOPE DEFINITIONS COMBINING AND SEGMENTING CONSTRUCTION CONTRACTS CONTRACT REVENUE CONTRACT COSTS RECOGNITION OF CONTRACT REVENUE AND EXPENSES RECOGNITION OF EXPECTED LOSSES CHANGES IN ESTIMATES DISCLOSURE EFFECTIVE DATE 1 3 7 11 16 22 36 38 39 46 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure of accounting policies The determination of contract revenue and expenses Contract disclosures A614 Â © IFRS Foundation IAS 11 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 11 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. IFRS Foundation A615 IAS 11 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Because of the nature of the activity undertaken in construction contracts, the date at which the contract activity is entered into and the date when the activity is completed usuall y fall into different accounting periods. Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods in which construction work is performed. This Standard uses the recognition criteria established in the Framework for the Preparation and Presentation of Financial Statements1 to determine when contract revenue and contract costs should be recognised as revenue and expenses in the statement of comprehensive income. It also provides practical guidance on the application of these criteria. Scope This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accounting for Construction Contracts approved in 1978. Definitions 3 The following terms are used in this Standard with the meanings specified: A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated o r interdependent in terms of their design, technology and function or their ultimate purpose or use. A fixed price contract is a construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses. A cost plus contract is a construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus a percentage of these costs or a fixed fee. 4 A construction contract may be negotiated for the construction of a single asset such as a bridge, building, dam, pipeline, road, ship or tunnel. A construction contract may also deal with the construction of a number of assets which are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use; examples of such contracts include those for the construction of refineries and other complex pieces of plant or equipment. 1 IASC’s Framework for the Preparation and Presentation of Financial Statements was adopted by the IASB in 2001. In September 2010 the IASB replaced the Framework with the Conceptual Framework for Financial Reporting. A616 Â © IFRS Foundation IAS 11 5 For the purposes of this Standard, construction contracts include: (a) contracts for the rendering of services which are directly related to the construction of the asset, for example, those for the services of project managers and architects; and contracts for the destruction or restoration of assets, and the restoration of the environment following the demolition of assets. (b) 6 Construction contracts are formulated in a number of ways which, for the purposes of this Standard, are classified as fixed price contracts and cost plus contracts. Some construction contracts may contain characteristics of both a fixed price contract and a cost plus contract, for example in the case of a cost plus contract with an agreed maximum price. In such circumstances, a contractor needs to consider all the conditions in paragraphs 23 and 24 in order to determine when to recognise contract revenue and expenses. Combining and segmenting construction contracts 7 The requirements of this Standard are usually applied separately to each construction contract. However, in certain circumstances, it is necessary to apply the Standard to the separately identifiable components of a single contract or to a group of contracts together in order to reflect the substance of a contract or a group of contracts. When a contract covers a number of assets, the construction of each asset shall be treated as a separate construction contract when: (a) (b) separate proposals have been submitted for each asset; each asset has been subject to separate negotiation and the contractor and customer have been able to accept or reject that part of the contract relating to each asset; and the costs and revenues of each asset can be identified. (c) 9 A group of contracts, whether with a single customer or with several customers, shall be treated as a single construction contract when: (a) (b) the group of contracts is negotiated as a single package; the contracts are so closely interrelated that they are, in effect, part of a single project with an overall profit margin; and the contracts are performed concurrently or in a continuous sequence. You read "Ias 11" in category "Essay examples" (c) 10 A contract may provide for the construction of an additional asset at the option of the customer or may be amended to include the construction of an additional asset. The construction of the additional asset shall be treated as a separate construction contract when: (a) the asset differs significantly in design, technology or function from the asset or assets covered by the original contract; or the price of the asset is negotiated without regard to the original contract price. b) Â © IFRS Foundation A617 IAS 11 Contract revenue 11 Contract revenue shall comprise: (a) (b) the initial amount of revenue agreed in the contract; and variations in contract work, claims and incentive payments: (i) (ii) to the extent that it is probable that they will result in revenue; and they are capable of being reliably measured. 12 Contract revenue is measured at the fair value of the consideration received or receivable. The measurement of contract revenue is affected by a variety of uncertainties that depend on the outcome of future events. The estimates often need to be revised as events occur and uncertainties are resolved. Therefore, the amount of contract revenue may increase or decrease from one period to the next. For example: (a) a contractor and a customer may agree variations or claims that increase or decrease contract revenue in a period subsequent to that in which the contract was initially agreed; the amount of revenue agreed in a fixed price contract may increase as a result of cost escalation clauses; the amount of contract revenue may decrease as a result of penalties arising from delays caused by the contractor in the completion of the contract; or when a fixed price contract involves a fixed price per unit of output, contract revenue increases as the number of units is increased. b) (c) (d) 13 A variation is an instruction by the customer for a change in the scope of the work to be performed under the contract. A variation may lead to an increase or a decrease in contract revenue. Examples of variations are changes in the specifications or design of the asset and changes in the duration of the contract. A variation is included in contract revenue when: (a) (b) it is probable that t he customer will approve the variation and the amount of revenue arising from the variation; and the amount of revenue can be reliably measured. 4 A claim is an amount that the contractor seeks to collect from the customer or another party as reimbursement for costs not included in the contract price. A claim may arise from, for example, customer caused delays, errors in specifications or design, and disputed variations in contract work. The measurement of the amounts of revenue arising from claims is subject to a high level of uncertainty and often depends on the outcome of negotiations. Therefore, claims are included in contract revenue only when: (a) (b) negotiations have reached an advanced stage such that it is probable that the customer will accept the claim; and the amount that it is probable will be accepted by the customer can be measured reliably. A618 Â © IFRS Foundation IAS 11 15 Incentive payments are additional amounts paid to the contractor if specified performance standards are met or exceeded. For example, a contract may allow for an incentive payment to the contractor for early completion of the contract. Incentive payments are included in contract revenue when: (a) (b) the contract is sufficiently advanced that it is probable that the specified performance standards will be met or exceeded; and the amount of the incentive payment can be measured reliably. Contract costs 16 Contract costs shall comprise: (a) (b) costs that relate directly to the specific contract; costs that are attributable to contract activity in general and can be allocated to the contract; and such other costs as are specifically chargeable to the customer under the terms of the contract. c) 17 Costs that relate directly to a specific contract include: (a) (b) (c) (d) (e) (f) (g) (h) site labour costs, including site supervision; costs of materials used in construction; depreciation of plant and equipment used on the contract; costs of moving plant, equipment and materials to and from the contract site; costs of hiring plant and equipment; costs of design and technical assistance that is directly related to the co ntract; the estimated costs of rectification and guarantee work, including expected warranty costs; and claims from third parties. These costs may be reduced by any incidental income that is not included in contract revenue, for example income from the sale of surplus materials and the disposal of plant and equipment at the end of the contract. 18 Costs that may be attributable to contract activity in general and can be allocated to specific contracts include: (a) (b) (c) insurance; costs of design and technical assistance that are not directly related to a specific contract; and construction overheads. Â © IFRS Foundation A619 IAS 11 Such costs are allocated using methods that are systematic and rational and are applied consistently to all costs having similar characteristics. The allocation is based on the normal level of construction activity. Construction overheads include costs such as the preparation and processing of construction personnel payroll. Costs that may be attributable to contract activity in general and can be allocated to specific contracts also include borrowing costs. 9 Costs that are specifically chargeable to the customer under the terms of the contract may include some general administration costs and development costs for which reimbursement is specified in the terms of the contract. Costs that cannot be attributed to contract activity or cannot be allocated to a contract are excluded from the costs of a construction contract. Such costs include: (a) (b) (c) (d) 21 general administration costs for which reimbursement is not specified in the contract; selling costs; research and development costs for which reimbursement is not specified in the contract; and depreciation of idle plant and equipment that is not used on a particular contract. 20 Contract costs include the costs attributable to a contract for the period from the date of securing the contract to the final completion of the contract. However, costs that relate directly to a contract and are incurred in securing the contract are also included as part of the contract costs if they can be separately identified and measured reliably and it is probable that the contract will be obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained in a subsequent period. Recognition of contract revenue and expenses 22 When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs associated with the construction contract shall be recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the end of the reporting period. An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36. In the case of a fixed price contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) (b) total contract revenue can be measured reliably; it is probable that the economic benefits associated with the contract will flow to the entity; both the contract costs to complete the contract and the stage of contract completion at the end of the reporting period can be measured reliably; and 23 (c) A620 Â © IFRS Foundation IAS 11 (d) he contract costs attributable to the contract can be clearly identified and measured reliably so that actual contract costs incurred can be compared with prior estimates. 24 In the case of a cost plus contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) it is probable that the economic benefits associated with the contract will flow to the entity; and the contract costs attributable to the contract, whether or not spe cifically reimbursable, can be clearly identified and measured reliably. b) 25 The recognition of revenue and expenses by reference to the stage of completion of a contract is often referred to as the percentage of completion method. Under this method, contract revenue is matched with the contract costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. This method provides useful information on the extent of contract activity and performance during a period. Under the percentage of completion method, contract revenue is recognised as revenue in profit or loss in the accounting periods in which the work is performed. Contract costs are usually recognised as an expense in profit or loss in the accounting periods in which the work to which they relate is performed. However, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36. A contractor may have incurred contract costs that relate to future activity on the contract. Such contract costs are recognised as an asset provided it is probable that they will be recovered. Such costs represent an amount due from the customer and are often classified as contract work in progress. The outcome of a construction contract can only be estimated reliably when it is probable that the economic benefits associated with the contract will flow to the entity. However, when an uncertainty arises about the collectibility of an amount already included in contract revenue, and already recognised in profit or loss, the uncollectible amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense rather than as an adjustment of the amount of contract revenue. An entity is generally able to make reliable estimates after it has agreed to a contract which establishes: (a) (b) (c) each party’s enforceable rights regarding the asset to be constructed; the consideration to be exchanged; and the manner and terms of settlement. 6 27 28 29 It is also usually necessary for the entity to have an effective internal financial budgeting and reporting system. The entity reviews and, when necessary, revises the estimates of contract revenue and contract costs as the contract progresses. The need for such revisions does not necessarily indicate that the outcome of the contract cannot be estimated reliably. Â © IFR S Foundation A621 IAS 11 30 The stage of completion of a contract may be determined in a variety of ways. The entity uses the method that measures reliably the work performed. Depending on the nature of the contract, the methods may include: (a) (b) (c) the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs; surveys of work performed; or completion of a physical proportion of the contract work. Progress payments and advances received from customers often do not reflect the work performed. 31 When the stage of completion is determined by reference to the contract costs incurred to date, only those contract costs that reflect work performed are included in costs incurred to date. Examples of contract costs which are excluded are: (a) contract costs that relate to future activity on the contract, such as costs of materials that have been delivered to a contract site or set aside for use in a contract but not yet installed, used or applied during contract performance, unless the materials have been made specially for the contract; and payments made to subcontractors in advance of work performed under the subcontract. (b) 32 When the outcome of a construction contract cannot be estimated reliably: (a) revenue shall be recognised only to the extent of contract costs incurred that it is probable will be recoverable; and contract costs shall be recognised as an expense in the period in which they are incurred. (b) An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36. 33 During the early stages of a contract it is often the case that the outcome of the contract cannot be estimated reliably. Nevertheless, it may be probable that the entity will recover the contract costs incurred. Therefore, contract revenue is recognised only to the extent of costs incurred that are expected to be recoverable. As the outcome of the contract cannot be estimated reliably, no profit is recognised. However, even though the outcome of the contract cannot be estimated reliably, it may be probable that total contract costs will exceed total contract revenues. In such cases, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36. Contract costs that are not probable of being recovered are recognised as an expense immediately. Examples of circumstances in which the recoverability of contract costs incurred may not be probable and in which contract costs may need to be recognised as an expense immediately include contracts: (a) that are not fully enforceable, ie their validity is seriously in question; 34 A622 Â © IFRS Foundation IAS 11 (b) (c) (d) (e) 5 the completion of which is subject to the outcome of pending litigation or legislation; relating to properties that are likely to be condemned or expropriated; where the customer is unable to meet its obligations; or where the contractor is unable to complete the contract or otherwise meet its obligations under the contract. When the uncertainties that prevented the outcome of the contr act being estimated reliably no longer exist, revenue and expenses associated with the construction contract shall be recognised in accordance with paragraph 22 rather than in accordance with paragraph 32. Recognition of expected losses 36 When it is probable that total contract costs will exceed total contract revenue, the expected loss shall be recognised as an expense immediately. 37 The amount of such a loss is determined irrespective of: (a) (b) (c) whether work has commenced on the contract; the stage of completion of contract activity; or the amount of profits expected to arise on other contracts which are not treated as a single construction contract in accordance with paragraph 9. Changes in estimates 8 The percentage of completion method is applied on a cumulative basis in each accounting period to the current estimates of contract revenue and contract costs. Therefore, the effect of a change in the estimate of contract revenue or contract costs, or the effect of a change in the estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors). The changed estimates are used i n the determination of the amount of revenue and expenses recognised in profit or loss in the period in which the change is made and in subsequent periods. Disclosure 39 An entity shall disclose: (a) (b) the amount of contract revenue recognised as revenue in the period; the methods used to determine the contract revenue recognised in the period; and the methods used to determine the stage of completion of contracts in progress. (c) Â © IFRS Foundation A623 IAS 11 40 An entity shall disclose each of the following for contracts in progress at the end of the reporting period: (a) the aggregate amount of costs incurred and recognised profits (less recognised losses) to date; the amount of advances received; and the amount of retentions. b) (c) 41 Retentions are amounts of progress billings that are not paid until the satisfaction of conditions specified in the contract for the payment of such amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is perform ed. An entity shall present: (a) (b) the gross amount due from customers for contract work as an asset; and the gross amount due to customers for contract work as a liability. 2 43 The gross amount due from customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. 44 The gross amount due to customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings or all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). 45 An entity discloses any contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent a ssets may arise from such items as warranty costs, claims, penalties or possible losses. Effective date 46 This Standard becomes operative for financial statements covering periods beginning on or after 1 January 1995. A624 Â © IFRS Foundation How to cite Ias 11, Essay examples

FaulknersRose for Emily Essay Example For Students

FaulknersRose for Emily Essay A Rose for Emily is one of William Faulkners famous stories. The antagonist of it is Miss Emily Grierson, which was forced by her dominating and repressive father to grow up alone. She was raised to adhere to a certain standards. So, she stocked with the old souths rules. Miss Emily was raised with the belief that no man was suitable for her. And her father is the cause of her superior feeling. After her fathers death, she wanted to live her life her way, but every body in the town including the authorities make her feel that her life of living is unacceptable, and that based on old south and new south traditions and beliefs. Her relation ship with the Colonel Sartoris to make her exempt from paying taxes is suspicious. But, he did not realize that once he is gone, there would be some one else to put her in the right track. Miss Emily tried to do some changes in her life when Homer showed up. But her feeling of loosing him made her start with a plan that kept him close until her deat h. Many analysts give attention to the story since the first time published. Petry mentioned two reasons for making A Rose for Emily a special. First, the disordered chronology, Second the end of the story which is definitely a shocking ending to every reader. So we can see how the narrator starts off telling that Miss Emily was dead and everyone in the town went to her funeral. Then, he went back to tell about Emilys life, which ended by killing Homer and keeping his body in the bridal bed. (52-54)Loneliness can be a terrible thing to prey on someones mind. Apparently no man was good enough for Emily, that why she never got married and was by self Her father gone and now she is alone, even though she still have Tobe to help her with the market and other chores. Then, the foreman Homer Barron showed up in her life. He was sent by the Construction Company to pave the sidewalks. But, his job did not finish there. He is the only one left, a northerner that would love her despite of all the southerners who were scared of her weird family. Truly, Homer can not give her what she is looking for neither did her father. The need for companionship is the basis of courting Homer Barron. When the work finished and Homer left town, Miss Emily was once again alone. And the insanity began to set in. Even though her cousins stay with her for a short while, this is not what Emily wants. When Homer came back, her chance for everlasting companionship was available. So, she killed him to secure the fact that she will always have him by her side, and she will never be alone again. Blythe think that the most provocative aspect in the story is the motive in killing Homer Barron. And he suggested that homosexuality is the reason for Emily to poison him. Homer himself said that he only like men, and whether this means he is gay as his last name would imply, or he simply is just like to be around men, he will not settle down. Emily could not stand the thought of loosing another man; she wa nted to save face, her pride, and loneliness (49-50). In the other hand, Wallace mentioned in one of his articles that he denied the knowing that Homer Barron is a gay, because he is wandering how the narrator know all of the details in the story. Beside that, he did not get to write about Emily until fifty years passed, which will make every thing he says is suspect. The narrator just wants to trap us (105-107). .u9e9b432dd609fdccbea1655474fd4170 , .u9e9b432dd609fdccbea1655474fd4170 .postImageUrl , .u9e9b432dd609fdccbea1655474fd4170 .centered-text-area { min-height: 80px; position: relative; } .u9e9b432dd609fdccbea1655474fd4170 , .u9e9b432dd609fdccbea1655474fd4170:hover , .u9e9b432dd609fdccbea1655474fd4170:visited , .u9e9b432dd609fdccbea1655474fd4170:active { border:0!important; } .u9e9b432dd609fdccbea1655474fd4170 .clearfix:after { content: ""; display: table; clear: both; } .u9e9b432dd609fdccbea1655474fd4170 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u9e9b432dd609fdccbea1655474fd4170:active , .u9e9b432dd609fdccbea1655474fd4170:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u9e9b432dd609fdccbea1655474fd4170 .centered-text-area { width: 100%; position: relative ; } .u9e9b432dd609fdccbea1655474fd4170 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u9e9b432dd609fdccbea1655474fd4170 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u9e9b432dd609fdccbea1655474fd4170 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u9e9b432dd609fdccbea1655474fd4170:hover .ctaButton { background-color: #34495E!important; } .u9e9b432dd609fdccbea1655474fd4170 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u9e9b432dd609fdccbea1655474fd4170 .u9e9b432dd609fdccbea1655474fd4170-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u9e9b432dd609fdccbea1655474fd4170:after { content: ""; display: block; clear: both; } READ: Stop The Deforestation EssayMiss Emily is a southern lady. She was raised to adhere to certain standards by stocking to the old souths rules. She locked herself in her house and refused to see any one but her servant. She represents the past south (a fallen monument). In the story we can see how Miss Emily tried her best to keep the southern tradition, she write on note paper

Look Me in the Eye My Life with Asperger’s Essay Sample free essay sample

Look Me in the Eye: My Life with Asperger’sis a traveling autobiography of John Elder Robison. A narrative of endurance. it recounts how he was able to get the better of the odds of turning up with dysfunctional parents and unwittingly populating with Asperger’s Syndrome. He portions spots and pieces of a troubled childhood. remembering how he befriended a miss by petting her with a stick. It turned out to be the first in a series of rejections he was to see manner into his grownup life. at some point doing him turn inward. With every narrative. Robison cites his defects and the lessons he gleaned the difficult and painful manner. from an Aspergian’s point of position. He acknowledges his deficiency of empathy. his inability to do clear distinction between a immature individual and a moderate-sized Canis familiaris. and his repeating trouble to efficaciously pass on with other people. We will write a custom essay sample on Look Me in the Eye: My Life with Asperger’s Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page whether through oculus contact. existent conversation. or merely picking up societal cues. Nonetheless. all these did non halt him from detecting his endowment for electronics. He flitted in and out of sets. joined the corporate universe of video game technology. rose up the ranks. but quit his occupation and became a auto trader and refinisher. Robison’s developmental hold. as he had to happen out at the mature age of 40. was due to Asperger’s Syndrome. In the book. he invariably explains the inclinations and idiosyncracies of autistic people. and narrates how his status. while estranging him from friends. familiarities. co-workers and higher-ups at work. besides motivated him to endeavor difficult. explore and finally emerge exultant both in his calling and his ain household. Aside from John Elder Robison. the primary characters in his book.Look Me in the Eye: My Life with Asperger’s. include his parents. John and Margaret Robison ( who became a professor and poet. severally ) ; his brother Christopher ( who became Augusten Burroughs. a notable writer ) ; the childs and instructors at Philadelphia’s Mulberry Tree Nursery School ; vicinity familiarities ; Dr. Finch ; set members ; friends that include Jim Boughton and TR Rosenberg. John Elder Robison’s parents presumptively had the most impact on his life. While they were depicted to hold shown parental attention and responsibility. their downward spiral into depression ( for his male parent ) and lunacy ( for his female parent ) took its toll non merely on their ain wellness but besides on the proper upbringing of their childs. which in bend impeded the latter’s smooth and easy passage into mainstream society. Although John Elder recalls sing the household healer. Dr. Finch. wi th his household during his teenage old ages ( Robison. 2007. p. 55 ) . they finally backed out when Dr. Finch’s â€Å"increasingly eccentric behavior† ( Robison. 2007. p. 86 ) surfaced. As his mother’s mental status deteriorated. John Elder and his brother were forced to cover with the world that their parents were of a different cast. In a manner. it drove him and his brother to larn to fend for themselves at a immature age. The matrimonial prostration of his parents. which he saw coming. terrified and pained John Elder Robison. He impotently saw his male parent bend to alcohol and transform into a indurate adult male. while his female parent became a confused individual who would masticate on coffin nail butts and horrifyingly show her paranoia to the extent of stating his boy that devils were watching her. John Elder Robinson’s affliction with Asperger’s Syndrome frustrated non merely himself but besides those he wanted to befriend. every bit good as his parents and wise mans. He was misjudged and made to experience like he had a major defect. The ill will. in some manner. made him turn to puttering with machines. music and authoritative autos. which suited him good. Probably because of the book’s lighthearted tone. the impact of John Elder Robison’s status as an Aspergian on other pe ople’s lives did non look to be every bit grave as the reverberations that usually torment most other households with an autistic member. While being an Aspergian did badly compromise his societal and communicative interactions. the restrictions created by his upset did non. after all. hinder him every bit far as doing the most of himself and prosecuting his involvements were concerned. There were household issues that his immediate household members had to postulate with because of John Elder Robison’s upset. Fault-finding. concern and concern from his parents that he was non subscribing to behavioural conventions created strain on household dealingss. John Elder’s Aspergian head dictated that things be done in a certain extremely logical mode. As a child. when he got physical with one of his friends for what he perceived as disorderly drama wonts. it caught the anger of his parents. who failed to grok that the anti-social inclinations were stemming from an undiagnosed upset. As a effect of this upset. John Elder was regarded as a flawed single by those around him. and he was left with no pick but to stop formal schooling. It is a corroborated fact that many people with Autism or the less stigmatized Asperger’s Disease do non readily obtain entree to allow medical attention. particularly since few physicians have the specialized cognition to singlemindedly go to to victims of such conditions. Fortunately for John Elder Robison. he proved that he can happen his topographic point and map in the normal universe. even if his medical issues were non attended to early in his life. Not all Aspergian persons. though. may turn out every bit positively as John Elder did. given late. small. or no medical intercession. Furthermore. the medical community’s involuntariness to turn to a signifier of Autistic upset that does non suit snugly into the box of a more accepted medical forte puts many stricken childs in a agonizing state of affairs. their households torn apart or fumbling for medical replies. John Elder Robison himself expressed misgiving for the medical profession as shown by his hesitating stance when he described his family’s interaction with Dr Finch: â€Å"Sometimes it seems like he calmed things down. and other times it seems like he fired my parents up† ( Robison. 2007. p. 86 ) . He gives recognition to the bizarre healer. though. for being instrumental in controling the physical assault inflicted on him by his male parent. On the other manus. a therapist-friend in the individual of TR Rosenberg served like visible radiation at the terminal of a tunnel for John Elder Robinson. TR Rosenberg confirmed what many other autistic and Aspergian Syndrome sick persons and their concerned households genuinely want to hear: that Autism. or Aspergian Disease. can be treated. TR Rosenberg’s attack of jumping on John Elder Robison the truth about his status by demoing him a book may hold been galvanizing. but overall. his insightful diagnosing mirrors the immense positive impact a medical practician may hold on a patient. Robison clearly expressed gratitude for it. TR Rosenberg’s words to John Elder Robison. in refering to the Aspergian Syndrome. that â€Å"It’s non a disease†¦ It’s merely how you are† ( Robison. 2007. p. 236 ) mean the reassurance. alleviation and hope that most Aspergians and autistic people are in great demand of from medical practicians chew overing over su ch conditions. There are parts in the book when some readers will feel the apathy from the medical community. like in the chapter called â€Å"The Nightmare Years† where he cited the household healer Dr. Finch’s quaint behaviour. There is besides a part in the book when he coolly recalled. â€Å"For 10 old ages I had listened to my foremans that I could non pass on or work with other people† ( Robison. 2007. p. 214 ) . I feel that in such cases. the medical community failed the patient and his household. Existing in a society bereft of edifying medical literature or some other enlightening agencies that may cast visible radiation on a small understood upset. Aspergians – as with most other persons with developmental upsets – normally receive more than their just portion of obstructions to cope with. On the whole.Look Me in the Eye: My Life with Asperger’sis a good read worth urging to others. because it illustrates how. even with a potentially tormenting st atus and confusing deficiency of changeless parental nurturing. a individual can predominate. Mention Robison. J. ( 2007 ) .Look me in the oculus: my life with Asperger’s. New York: Crown Publishers.

Analysis of Wilfred Owens The Last Laugh Essays

Analysis of Wilfred Owens The Last Laugh Essays Analysis of Wilfred Owens The Last Laugh Paper Analysis of Wilfred Owens The Last Laugh Paper Essay Topic: Poetry Wilfred Owen is well known for his portrayed war poetry on the trench and gas warfare. Owen wrote many poems during his lifetime and one of them is called ‘The Last Laugh’. ‘The Last Laugh’ is very short but incredibly effective because it’s from the weapon’s perspective and from his first hand experiences of war. The main idea Wilfred Owen wanted to convey was that it’s not the soldier’s who get the last laugh since many people died and many soldiers would not laugh about it. He shows that the machinery of the war is the master of the soldiers and that the weapons had the last laugh. In this essay I will talk about how Wilfred Owen conveys his feelings on war by his use of imagery, his choice of language, the structure of the poem and the voice and tone of the poem. First of all, Owen creates images that really convey his experiences of WW1. The poem starts off with a solider that shouts â€Å"Oh! Jesus Christ! I’m hit. † This solider is either just swearing because he was hit or he could have actually been crying out to God because he is religious. In the last stanza Owen shows an image of a solider who â€Å"slowly lowered, his whole face kissed the mud. You can really picture an image of a solider that just got shot and is about to die and the last thing he thinks of is his loved one. You can imagine him closing his eyes and thinking of her and just imagining that he is with her and kisses her, when he is actually kissing the mud. The soldier is not described at all only his actions are described. The lack of details of the soldier shows that he doesnt need any details because the reader already knows how the soldier is, a young man who just wants the war to end. Owen also uses personification to describe the weapons and make them look like they are alive by giving each weapon a capital letter just like they have names like humans. The weapons are also given physical features that a human would usually have. For example, the Bayonets have â€Å"teeth. † The bayonet has a human feature, which is teeth but not just normal teeth, â€Å"long teeth,† which makes the bayonets look like beasts. The weapons are very descriptive with detail and the soldiers are lacked in description and this shows how the weapons are dominant and that there were so many soldiers that died that there is no need for them to be described. Not only are the weapons personified like humans but also the bullets are personified. Owen used personification by giving the bullets voices. â€Å"The Bullets chirped,† This shows that the weapons have taken over of the war. Owen uses a metaphor when he compares the shrapnel from an exploding bomb to a cloud. This metaphor helps the reader use his or her imagination. In the poem ‘The Last Laugh, imagery was used to really convey Owens thoughts on WW1. Secondly, Owen’s choice of language conveys his experiences of WW1. Owen uses an interesting word to describe the bullets in the first stanza; he uses the word â€Å"chirped. † This makes it seem like the bullets are like flying birds, because it is the noise that birds make. Also you can imagine the bullets like birds flying freely through the air. On the other hand, the men have no freedom whereas the weapons do. Owen repeats the word â€Å"vain,† and this emphasizes that whatever the soldiers try to do and defend themselves, no matter what they try it won’t work. Another word that Owen repeats is the onomatopoeic â€Å"tut-tut. This makes it sound like the machine guns are telling off the soldiers, like a parent would to their son when they do something wrong. The weapons are telling off the soldiers for them trying to stay alive in front of them and they have no match for the weapons. The weapons are mocking the soldiers throughout the poem. In the line â€Å"The Big Gun guffawed,† the word â€Å"guffawed,† shows that the gun is mocking the soldiers and cannot stop laughing. As well, it is very weird to smile just before you die. However in the second stanza, the soldier â€Å"smiled. The soldier was probably described as smiling because maybe he was happy that he was dying due to the fact he was fed up with the war. This description of a dying soldier smiling before he dies confuses the reader and makes the reader think why is the soldier smiling. There were many young soldiers fighting for their country and Owen tells us by using the word â€Å"childlike. † Also, the soldier in the second stanza was crying out for his mother and father, tells us the soldier is young and all he wants his mother and father like a normal young kid would want and have when young. In most of his poems, he always refers to how young some of the soldiers were because he probably thought it was crazy how young the some of the soldiers were. The young soldiers didnt have a normal childhood like kids do today. A word that makes it look like the Shrapnel-cloud is a human is the description that it â€Å"leisurely gestured. † It suggests that the Shrapnel-cloud has arms because he is gesturing in a very relaxed way, just like a human would. The word â€Å"leisurely’ stands out because you think why would a cloud gesture something in an unhurried manor. The weapons were not only personified as humans but also as animals; we see this in the last sentence of the last stanza with â€Å"The Gas hissed,† where the onomatopoeic ‘hissed’, makes the gas sound like a snake. Gas makes a hissing sound and snakes hiss makes the gas sound like an evil weapon. Owens choice of language shows his attitude to WW1 and shows what he thinks about it. Thirdly, Owen’s choice of structure in the poem is very unique and conveys his experiences of WW1. Each stanza is five lines long and the first two lines of each stanza are about humans and the last three are the weapons response to the humans. The weapons have more to say then the humans and it makes it look like the weapons are the masters of the soldiers and are superior. Owen doesnt give an identity to the humans but he gives an identity to each weapon by giving it a capital. For the humans, Owen uses pronouns. There is also a very abrupt death to each soldier. â€Å"I’m hit, he said: and died. † It doesnt describe how he died; he just died like many other soldiers did. Also Owen makes it look like the deaths of the soldiers don’t really matter. â€Å"Whether he vainly cursed, or prayed indeed. It doesnt matter if he cursed or if he was praying, he still died. Owen also makes the three soldiers described in the poem are just fed up with the war, by using words like â€Å"said,† â€Å"sighed,† and â€Å"moaned. † These words described how the soldiers are speaking and they all sound like they are happy that they are dying because they are fed up with the war. The first soldier is crying out to God or cursing. The second soldier is crying out for his mother and father and the last one is thinking of his loved one. After each soldier speaks, there are weapons mocking the soldier that just died. The shortest line of the poem is the very last line, â€Å"and the Gas hissed. † World War 1 was when gas warfare was first used on a large scale. The gas is the thing that haunts Owen most and it is the last weapon he describes since its the weapon that he will remember for the rest of his life. Owen conveys his experiences of WW1 by choosing a certain structure of the poem. Fourthly, Owen conveys his experiences of WW1 by the voice and tone used in the poem. The last laugh sort of has a fun tone of voice to it. It is consistent throughout most of the poem until the last line, where it had more of a serious tone. I think this was done because gas was a very serious topic for Owen and he doesnt want to make it sound like it wasnt serious. There are different tones of voices for each weapon that speaks. For example, the Shrapnel-cloud has a very deep voice since its a massive big cloud so you can just imagine a deep tone of voice linked to the cloud. The language is more colloquial to formal because the poem has a fun tone of voice to it. Owen uses irony in the poem because the title â€Å"The last laugh† can be thought of as the last ones alive. The weapons were all in one piece and were unharmed, whereas the soldiers died. It’s also ironic because he says that the weapons had the last laugh however the weapons can’t even laugh. Owen expresses his feelings of WW1 by the tone and voice used in the poem. In conclusion, I think that Owens poem ‘The Last Laugh’ is a great poem and he was very successful at expressing how he feels about World War 1. The poem was effective in conveying Owens feelings because of all the techniques used in the poem. I would never think about the weapons having the last laugh, it would be the last thing I would think of. It was a very smart poem, how he personified the weapons to make them like humans. Every single thing was well thought of and I love how the humans have two lines and the weapons have three lines and how they respond to the humans. The last line also made me really think of gas and how it caused many harsh and painful deaths that I cannot even imagine. Overall, the poem was a great poem because it really conveyed Wilfred Owens experiences of WW1 by his use of imagery, choice of language, the structure of the poem and the voice and tone of the poem.

Acute Care Of Diverticulitis

Acute Care Of Diverticulitis On Thursday night February 25, 2010, DC, a 64 year old female Caucasian came to the emergency room complaining of chills, abdominal pain, vomiting x 2days and diarrhea x3days. DC is 5’6†³ and weighs 239 pounds. She stated that after eating dinner on Tuesday night she began to feel abdominal pain that worsened and then developed vomiting and diarrhea. DC’s pain ranged from 5/10-10/10 and complained of tenderness over her entire abdomen, that was worse midline. DC has a left brachial cephalic A/V fistula that has a palpable thrill and a good bruit. Upon being admitted to the Emergency Department DC’s vital signs were BP 136/79, T 97.9, HR 101, R16 and O2 sat 95% on room air. DC’s lung sounds were clear to auscultation and she denied being short of breath. Blood urea nitrogen (BUN) and creatinine were both elevated. An x-ray and a CT scan both showed evidence of a small bowel obstruction with perforation with evidence of diverticular disease of the colo n (see medical management for details). It was at this time that DC was transferred to E300. Primary Diagnosis and Priority Secondary Diagnosis The primary medical diagnosis is diverticulosis/diverticulitis, with a small bowel obstruction. The secondary diagnosis is chronic renal failure (CRF). Patient History DC has a history of hypertension, atrial fibrillation (AFib), end stage renal disease (ESRD), past peritoneal dialysis (2.5 years), and peritonitis. She has been on a Monday, Wednesday, Friday hemodialysis schedule for the past 2 years. PATHOPHYSIOLOGY OF THE PRIMARY DIAGNOSIS AND PRIORITY SECONDARY DIAGNOSIS Diverticula are pouch-like herniations of the mucosa through the muscular wall of the small intestine or colon. Diverticulosis is the presence of many diverticula in the wall of the intestine. Most people with diverticulosis have no symptoms and remain symptom free for a lifetime. Diverticulitis is used to describe when one or more of the diverticula become inflamed. Dive rticula occur most commonly in the sigmoid colon, although they may occur in any part of the small or large intestine. The musculature of the colon hpertrophies, thicken and becomes rigid, and herniation occurs through the colon wall. Diverticula occur at points of weakness in the intestinal wall, where blood vessels interrupt muscular continuity. The muscle weakness develops as part of the aging process (Ignatavicius & Workman, 2006). Diverticula usually cause few problems. If undigested food or bacteria become trapped in the diverticulum blood supply will diminish and bacteria invade the diverticulum. Diverticulitis occurs when the diverticulum perforates and a local absess forms (Ignatavicius & Workman, 2006). Diets with small amounts of fiber have been linked to the development of diverticula due to the fact that they cause less bulky stool and constipation. However fiber is not proven to be a preventative measure (uptodate.com). Only one of five people with diverticulitis will actually display symptoms (Ignatavicius & Workman, 2006). Exactly how diverticula become inflamed is not clear. One theory is that increased pressure in the colon can lead to breakdown of the wall of the diverticula leading to infection. Another theory is the openings of the diverticula may trap fecal matter, which can lead to infection. Or, an obstruction in the narrow opening of the diverticulum may reduce blood flow to the area which may lead to inflammation. In the past, medical professionals thought that nuts, seeds, popcorn and corn played a role in causing diverticulitis. However, recent research has found that these foods aren’t associated with an increased risk of diverticulitis (mayoclinic.com).