Farewell Party for Miss Pushpa

Goodbye Party for Miss Pushpa. T. S. by Nissim Ezekiel Nissim Ezekiel is a popular figure in the field of Indian Writing in English. In his lifetime, he has written so many poems like â€Å"The Night of the Scorpion. † and â€Å"Enterprise,† which are entertaining and enlightening. The poem,† Goodbye Party for Miss. Pushpa† comes under his sixth volume of poems, namely â€Å"Hymns in Darkness. † The occasion is a farewell party given to Miss T. S. Pushpa by her friends and colleagues in her office when she leaves for a foreign country to improve her prospects. The speaker wishes her a happy voyage, and praises her for her good qualities.In fact, Nissim Ezekiel makes fun of the way in which semi-educated Indians speak or write the English language. He ridicules the errors in grammar, syntax, and idioms which many Indians commit while speaking the English language. In other words, he mimicks the Indian way of speaking English with so many faults, and th e poem is highly amusing. The speaker says that their dear sister, Miss Pushpa is leaving for a foreign country, and they all wish her bon voyage. In his speech, he again and again uses the present continuous tense instead of the simple present, which creates a ridiculous effect.He says that they â€Å"are all knowing† the sweet nature of Miss Pushpa who â€Å"is smiling and smiling for no reason, but simply because she is feeling†. The speaker goes on to say that her father was a renowned advocate in Bulsar or Surat, and that he is â€Å"not remembering† the correct place. Then he suddenly remembers that the place is Surat. He seems to be a poor speaker when he points out the irrelevant fact that he stayed there once with his uncle’s very old friend whose â€Å"wife was cooking nicely. † Again, the speaker starts praising Miss Pushpa, and says that she is very popular with men and ladies also.Whenever he asked her to do anything, she said,† Just now only I will do it†. Clearly the speaker means Miss Pushpa’s readiness to do any work, and the unnecessary use of â€Å"just† and â€Å"only† exhibits the Indian speaker’s ignorance of the usage of English words, creating laughter and fun. The speaker’s frequent wrong use of the present continuous instead of the simple present is further revealed in his speech when he says that he is always appreciating Miss Pushpa’s good nature, and â€Å"she is always saying yes† when he or anybody â€Å"is asking† any help.The speaker concludes his amusing speech, saying that they are wishing Miss Pushpa bon voyage. He informs that Miss Pushpa ‘will do the summing up†, when the other speakers finish their talk. What he means is that Miss Pushpa will respond to their words of praise in the end. Thus the poet makes fun of the faulty Indian way talking English. THEME: bad and ungrammatical english spoken by people of i ndia.. this poem is a mockery on indian english, not to indians or india

Relationships with Government Regulators and Policymakers Essay

No, I did not believe that Merck acted in a socially responsible and ethical manner with regard to Vioxx. Vioxx is a prescription medicine used to relieve signs and symptoms of arthritis, acute pain in adults and painful menstrual cycle and Merck was one of the world’s leading pharmaceutical firms. Corporate social responsibility means that a corporation should act in a way that enhances society and its inhabitants and be held accountable for any of its actions that affect people, their communities, and their environment. I didn’t believe Merck acted in a socially responsible and ethical manner with regard to Vioxx is because Merck had long enjoyed a reputation as one of the most ethical and socially responsible of the major drug companies. Drug development and testing Merck was renowned for its research labs, which had a decades-long record of achievement, turning out one innovation after another, including drugs for cholesterol, hypertension, tuberculosis and other. In product development and testing, scientists know Vioxx there are serious health risks and the drug may have side effects such as cardiovascular complications but scientists think that the lives that could have potentially been and now know that the effects of the medication can improve then change and it can minimize the harmful side effects. During the development and testing phase for Vioxx has many issues regarding the safety of the drug were questioned due to the many cases of heart attacks and strokes resulting from the medication but also have people think heart attacks and strokes were common and they had multiple causes, including genetic predisposition, smoking, obesity and a sedentary lifestyles. Marketing and advertising This was new in the pharmaceutical industry as it was the first time the FDA were allowed to advertise to consumers and the advertising technique of Vioxx that was used was thru direct-to-consumer. Merck used an Olympic figure skater as the primary character within their commercials and telling viewers that she would â€Å"not let arthritis stop me.† The drug companies defended DTC ads, saying they informed consumers of newly available therapies and encouraged people to seek medical treatment so consumers then would request this medication, making doctors feel obliged to prescribe. Drug company focused most of their marketing efforts on prescribing physicians and as a result of this fiasco, implications for big pharmaceutical firms like Merck are clear, they have take more time to conduct more clinical studies and assess the health risks associated with the drugs even if it means a delay in the entry of the drug into the market. Relationships with government regulators and policymakers Vioxx were regulated by Food and Drug Administration (FDA) and work of FDA is whether or not to approve a new drug. Some evidence suggested that the morale of FDA staff charged with evaluating the safety of new medicine had been hurt by relentless pressure to bring drugs to market quickly. The government and policymakers received large sums of money from the development company during the advertising phase and market introduction. The Agency has not had an opportunity to review the data from the study that was stopped in the depth that Merck has, but agrees with the company that there appear to be significant safety concerns for patients, particularly those taking the drug chronically and FDA plans to work closely with Merck to coordinate the withdrawal of this product from the US market. Handling of the recall Merck announced a voluntary worldwide withdrawal of Vioxx. From the published evidence of Vioxx is crystal clear risk of heart attack, as early as in the late 1990s, the company should be aware of risk awareness and the company’s internal documents confirmed the the company’s awareness of the risks. Yet Merck continued not only to sell the drug, but to market it heavily and as a first line choice, not merely for those thought to be at higher risk of stomach bleeding. Merck decisions and judgments of certain problems with Vioxx’s launch can be faulted. They are either ignored or dismissed early signs of an increased risk of heart attack, whether it is in their own research and other post, trying to get to market faster. This proved to be deadly further studies in line with the concerns, and lead ultimately to lead to another wrong decision to recall the drug from the market and Merck would have hoped for, instead they lost the market of customers who would still h ave taken Vioxx in spite of the risks.

Safe State vs. Swing State

Ben Mason Eng. 1001 sect. 38 9/26/12 The Voting Playground: Play it safe? Or swing? This is a concern that arises for presidential candidates every four years as we approach presidential elections. First, there are two terms to be recognized: â€Å"safe state† and â€Å"swing state†. In a â€Å"safe state† the presidential candidate of a particular party has the vast majority of support of that state's voters, regularly, so that he/she can safely assume the favorable outcome of the state's electoral college votes. Some ell-known safe states are California for democrats, and Texas for republicans. On the contrary, there are states that are not like safe states and no single candidate or party has overwhelming support of the votes. These are called â€Å"swing states† or â€Å"battleground states†. Some examples of swing states of this election are Florida, Iowa, Colorado, and others. In the voting world, the president is decided through representativ e votes by the states. This is called the electoral college. A presidential candidate needs 270 electoral votes to win the election. For 48 states, it is a inner-takes-all election which means that whichever candidate receives a majority of the popular vote, or a plurality of the popular vote (less than 50 percent but more than any other candidate), takes all of the state's electoral votes. Maine and Nebraska are the only states that use a proportional vote system. In these states, there could be a split of electoral votes among candidates. (Dugan) The electoral college plays a huge role on the topic of safe states and swing states by effecting the behaviors of presidential candidates. For instance, safe states that re known to vote a certain way will not receive near as much attention or campaigning as swing states during the times close to elections. This is why candidates fight over swing states that may only have as little as 4 electoral votes, instead of fighting for states wit h a lot more. (Dugan) An example of this would be Romney and Obama spending large amounts of money campaigning in a swing state such as Iowa with 7 electoral votes and very little in a safe state like California with 55 electoral votes. (Politico) Candidates do not put a lot of effort into afe states because it is unlikely that he/she can change the minds of the people there. Also, one will not spend time and money campaigning in safe states because he/she may already have the support of the people in those states. As you can see, the electoral college is key to understanding how safe states and swing states work. There is a kind of two party dictatorship in today's American politics and the vast majority of voters fall into these two categories or parties: Republican or Democratic. Every election period there are two candidates unning for these parties. In order for the candidate to get the vote of a particular state he/she must run a campaign. The aggressiveness and frequency of t he campaigns might vary due to the status of a party's influence over certain states. Sometimes the candidates have to modify there stance or ideals on certain issues to fit to that particular state. An example would be that some candidates may want to position themselves to appeal to a certain ethnic group of that area. Obama has tried to appeal to the Hispanic vote in Colorado due to the growing umber of Hispanic immigrants. (Larcinese) This may be a smart move because he is usually popular among minority groups. In return, Romney has tried to address people in rural areas. Recent polls show that he is 14 percent more popular with people in rural areas than Obama is. (Gruber) Also, issues that are a big concern in an area may be emphasized. Things like restoring the health of a declining ecosystem may be brought up in an area that is suffering from deforestation or pollution to secure the votes of people concerned about that subject.Other factors play into campaigning in swing sta tes as well. Many times instead of stretching the truth, a candidate will just neglect to bring up the matter, whatever it may be. The sensitive issues of a certain state might be avoided in order to sound better on a vague level. Slogans are made short and vague for this reason to get anyone to jump on the band wagon. Making the issues fit the political views of the people in a certain area or background is imperative to getting favorable votes. Candidates do whatever it takes to look good or appeal to people.This sometimes means mud-slinging or making the opposing candidate look bad. This has been going on since the beginning of presidential runoffs. A great example of this would be â€Å"Romney's war on women† as said by Obama because of Mitt Romney's stance on issues for women. This gives the allusion that Romney doesn't care about women's health issues so that Obama would be favorable to women. (Politico) In return, Mitt Romney has attacked Obama's healthcare plan saying that Obama wont cover people with preexisting conditions. This is an ongoing thing that will never stop.There will always be differences in views that candidates will trash each other with. There are a vast array of ways to advertise to capture the hearts and minds of would-be voters. The key to it all is appealing to the people that have the most stake in the situation and convincing them to vote a certain way to decide the victor of the presidential race. As you can see, the role of swing states and safe state are crucial to how things are done and the way that American politics play out. Works Cited Larcinese, Valentino. â€Å"Allocating the U. S. Federal Budget to the States. The Journal of Politics. Wiley Library. , 27 Apr 2006. Web. Vol. 68 May 2006 Gruber, Jonathan. â€Å"Rural Favor and Polls† Hastings Center Report. Wiley Library. , 8 Feb 2012. , Sep,Oct 2006 Politico. org. , â€Å"News, Analysis, Candidates, and Polls. † Real Clear Polls. Swing state view. , Sep 26 2012 archive. fairvote. org/e_college. htm. , â€Å"Maine and Nebraska. † â€Å"Center for voting and Democracy. †, copyright 2002. , Dec 10 2009 Dugan, Andrew. Gallup. com/poll/swingstate. htm. , â€Å"Swing State Voters. † Washington D. C. , â€Å"Race Track 2012† Sep 9 2012

Tax law Case Study Example | Topics and Well Written Essays - 1000 words

Tax law - Case Study Example Jones to change Smithon from a fiscal year end to calendar year end and convert it to an S corporation. You asked that I give you definitive answers regarding the outright purchase of Smithon stock, as well as the potential merger or acquisition of Smithon by Johnson Services. Of these two main issues there are several minor points that need addressed? I will break each section down and answer those questions specifically, definitively responding for each. To be addressed first is, 1. the outright purchase of Smithon stock a. Should you purchase the stock of Smith outright, leaving Smithon intact? What about issuing debt in your Johnson Services company to pay for the Smith Company-would that raise debt to equity issues? It is sometimes better to purchase the stock of Smithon outright, however, in looking at the potential benefit of using the credit power of Johnson Services and issuing corporate bonds you would free up the cash necessary to make changes if they become a need. There is also the added benefit of the debt tax shield. IRC 514 expands on debt-finance income when one uses income gained by borrowing against investment property. (IRC 514) Obviously, an issue is the potential problem with debt to equity, however, given the losses posted by Johnson Services recently it seems expedient to explore corporate bonds or additional share opportunities and use the cash available to re-tool Smithon. By using the available debt tax shield, you stand to benefit in numerous ways from using Johnson Services as a backer for purchasing Smithon. One potential disadvantage is that issuing debt can increase the risk of bankruptcy. (Damodaran 9) b. Should I convert Smithon to an S corporation and change the fiscal year end to a calendar year end? c. What potential income tax ramifications exist for me if I purchase the stock of Smithon and convert it to an S corporation? If you use the credit available from Johnson to purchase Smithon it would be beneficial to retain the C status of that corporation and take full advantage of the corporate tax benefits resulting. However, if you decide to use cash to purchase Smithon and end up with a large personal liability then converting it to S status would become more beneficial. Due to increased taxes on a personal level with the utilization of â€Å"mean testing† it would seem more personally beneficial to retain the C status of the corporation and keep the potential income from that business out of the data included in the â€Å"mean testing.† The income of an S corporation is generally taxed to the shareholders of that corporation rather than the corporation itself. (IRS form 2553 1) As for changing from a fiscal to calendar year end, this would result in filing a short tax year, and additional expenses administratively with no real net benefit. d. Should I merge Johnson Services and Smithon? What type of merger or acquisition would be best (i.e., A type, etc.)? Because there are no available data sets as to the similarities between Smithon Widgets manufacturing and Johnson Services it would be necessary to further explore the ability for both companies to function together. If a merger becomes an option and is pursued successfully the most effective merger type given the information currently available would be the conglomeration merger. This type of merger is between two businesses that are involved in totally unrelated activities. There is the

Benefits of Lawn to the Environment Essay Example | Topics and Well Written Essays - 1000 words

Benefits of Lawn to the Environment - Essay Example A lawn refers to an area of land planted with grasses or other durable plants that are maintained at a short height. The lawns are mainly used for recreational and aesthetic purposes. The common characteristics of a lawn are that it consists only of grass species, it is subject to pest and weed control, and it is regularly cut to maintain required length. The Americans love lawn due to aesthetics, psychology, and economics reasons. The paper explains the benefits that lawns have on the environment, which raises the need of promoting lawns. Apart from the aesthetic and psychological purposes, the lawn also has beneficial functions including promotion of safety and health. Grass can act as a firebreak in some areas thus prevents wildfires from spreading. Therefore, lawns are important to the environment because they prevent the occurrence of wildfires thus ensuring that there is no loss of biodiversity. The turf grass is useful in reducing pollution of the environment by trapping some pollutants and pollens that lead to the development of allergies. â€Å"Even before scientists discovered that turf can trap some pollutants and pollens that cause allergies, Walt Whitman called grass the handkerchief of the Lord† (Bormann et al., 9). The green plants can act as reservoirs of clean air that leads to the creation of healthy environments. The lawns are also useful in performing ecological functions that help to conserve the environment.

Accounting Essay Example | Topics and Well Written Essays - 250 words - 15

Accounting - Essay Example In the temporal method, accounts and cash receivables are the main and only assets changed in the current exchange rate. Longer term debt and accounts payable are also changed at the current exchange rate. Due to the reasons that polish zloty liability amounts change at exchange rate surpasses the zloty asset amounts changed in the exchange rate, there is an existence of a net liability exposure. Measurement loss in the third of part 1 increases due to two reasons: there a net asset exposure in the balance sheet and depreciation of the polish zloty against U.S dollar in the second year. Account and receivables accounts are the main assets changed at the exchange rate. As there is no longer term debt in this part, the only liability changed at the exchange rate is accounts payable. As the polish zloty assets amount changed at the exchange rate surpasses polish zloty liability amount changed at the exchange rate, there exists an exposure of net asset in the balance

Leadership development Case Study Example | Topics and Well Written Essays - 1750 words

Leadership development - Case Study Example Both the drug company has the same mission as well as passion of improving health across the globe and has a commitment towards the customers in putting them first and being there in times of the need. Therefore the case aims to discuss some of the questions in relation to strategic leadership, cultural and transformational leadership along with the managerial roles and leadership traits with respect to Merck’s company. According to Lussier and Achua, â€Å"Strategic management is the set of decisions and actions used to formulate and implement specific strategies that will achieve a competitively superior fit between the organization and its environment, so as to achieve organizational goals† (Lussier & Achua, 2007, p. 444). Frazier who was appointed as the chief executive officer and president of Merck’s after the retirement of Richard T. Clark in 2011. Frazier has served as an executive vice president and president for Global Human health from the year 2007 to 2010. He is the first African-American who was appointed as the CEO of Merck. Strategic leadership refers to the ability to foresee, predict and maintain flexibility and empower the other members to create about a change as and when necessary for the organization (Hitt, Ireland & Hoskisson, 2010, p. 352). From the case study it can be stated that the CEO, Mr. Frazier has effectively carried out the primary responsibility of effective strategic leader as the responsibility primarily rest on the top level management mainly by the CEO and Mr. Frazier has proved to be effective strategic leader by helping the company to create the core values along with purpose and vision and secondly, the CEO was able to translate the purpose, vision and the core values into the decision of the business. Ken Frazier had the strategic vision, passion and experience to lead the company and has played a major role in shaping the business

Serology Research Paper Example | Topics and Well Written Essays - 250 words

Serology - Research Paper Example The DNA can be a very powerful source of evidence. However, there are debates about the uses serology has been put to and in recent years these debates have become more rancorous. One of the most radical transformations in evidence collection in recent years in the criminal justice system is the use of DNA. Considered by some to be a silver bullet, conclusively proving guilt, DNA’s significance can be hard to defend against and may create an insurmountable burden for an innocent defendant. It is documented that there is a high level of error in laboratories, and it is possible for DNA samples to be switched. This is an important consideration when evaluating the uses of serology. An accident like this combined with circumstantial evidence would almost certainly result in a guilty verdict. Likewise, sophisticated criminals have been known to plant false DNA evidence at the crime scene in order to shift attention away from themselves. This are important things to keep in mind when considering

Children if convicted of a capital crime, should be given the death Essay

Children if convicted of a capital crime, should be given the death penalty - Essay Example Historically, only 2 percent of capital punishment was juvenile execution since a large number of capital punishment imposed on children was either reversed or commuted. Often public opinion is considered, but â€Å"it is critical to distinguish between judging what is cruel and unusual punishment and what should become policy for such issues as capital punishment† (Kalbeitzer & Goldstein, 174). This paper focuses on different perspectives regarding this sensitive issue. Unlike many developed countries, United States is still embracing capital punishment for serious offenders. One major objective of juvenile criminal system â€Å"is to hold juvenile offenders accountable for delinquent acts while providing treatment, rehabilitative services, and programs designed to prevent future involvement in law-violating behavior† (Cothern, 1). The juvenile court was established in Chicago in 1889 in order to protect the juvenile offenders from receiving rough treatment in the criminal justice system. The juvenile court accepted that adults and children have different developmental capacities; therefore it advocated rehabilitation as alternative for capital punishment in case of children. However due to the growing number of young people getting involved in criminal activities in the turn of this century, the juvenile justice system has become more prone towards more rigid policies and stricter punishments. It now happens that children below the age of 1 8 who have committed capital crimes are subjected to the ultimate form of punishment like the death penalty or life imprisonment without parole. Supporters of juvenile death penalty see it as a way to deter other young people from committing similar kinds of crimes, and a way to maintain public safety (Cothern, 1-2). As of 2000, more than two-third of all independent states advocate death penalty. In 1999, 30 offenders were executed other than 3,500 others who were on death row. Even

Analysis Summary of the movie 12 Angry Men using group dynamics Essay

Analysis Summary of the movie 12 Angry Men using group dynamics - Essay Example When the group of jurors first meet during the orientation phase, they are chatting, making jokes and talking about a random list of things such as their jobs and things they could be doing instead of being in a jury room. The orientation phase is characteristic of acquaintance, positive attitudes on similarities and clarity. At this stage, the group is only creating opinions, nothing intense. (Robbins, 1974, para 4). There is a general feeling for most of the jurors that this will be a quick case, nothing intense. However when the foreman of the jury; juror number one takes an initial vote the tone is set for a long drawn process and the development of the group dynamics. In the initial vote eleven jurors have already declared the defendant is guilty. Only Juror number eight votes â€Å"not guilty† on the grounds of reasonable doubt. It is never easy to be part of the minority because it goes against our natural desire to be accepted (Johnson, 2007, p. 153). Out of this minor ity, the true leader begins to emerge and group formation begins. Positioning of power becomes apparent as the jurors biases, backgrounds and personalities begin to unfold. The jury’s deliberation begins when the first vote is taken. Several jurors observe others voting and they raise their hands. It is only juror number eight who has the courage to stand alone and has strong convictions that the defendant is not guilty beyond reasonable doubt. Questions arise as they begin to examine the different parts of the testimony. These testimonies were not initially considered in the first vote. Normative influence by juror eight begins to revert from guilty to not guilty. Through the process, personalities unfold and the pressure of social influence is clear among the jurors. Team members have to create a new social identity and forfeit their own in order for a team to be built. (Levi, 2014, p.

Memo Case Study Example | Topics and Well Written Essays - 500 words

Memo - Case Study Example s, the amount will not be included in the income statement until the cash payments are made.Under the accrual basis, the $2000 will be included in the income statement immediately after the sale, while the cash payment will be done on a later date(Master Movers 4). Using the accrual basis of accounting, the business expenses are recorded on the income statements in the period when they occur, which is a different period from when the payments are made. In the cash basis, the expenses are only recorded on the income statement after they have been paid out. Ff Master movers, For example, spends $2000 on advertisement under the cash basis, the $2000 will be included in the income statement only when then cash is paid out while under the accrual basis, the $2000 will be recorded on the income statements when they get the bill, and before the amount is actually paid out. The main reason the profits realized in the income statement for the past financial period were lower than expected was because the records were made in line with the cash basis of accounting, thus leaving out most of the transactions. The transactions included in the Master Mover’s record mostly contain the transactions that were already paid up in cash leaving out those that were yet to be paid up. If all the transactions carried out over the financial period were included in the records, the profits would be higher (Master Movers 2). The cash basis of accounting is mostly considered for small businesses and management of personal finances where most sale payments and payment of bills are done immediately. The accrual basis can be considered as the best accounting method for Master Movers because considering the matching principle of the accrual accounting method; the company’s expenses should match with the revenues earned over the same financial period. Income statements prepared under the accrual accounting method include all the revenues earned, and all the expenses incurred over the

Loneliness in Of Mice and Men Essay Example for Free

Loneliness in Of Mice and Men Essay These are just a few of the times in which Candy has shown thoughtfulness. The last character John Steinbeck has developed, Curleys wife, shows loneliness for three reasons. For one, she states, I get lonely. You can talk to people, but I cant talk to nobody but Curley on page 87, which shows that she has loneliness because she doesnt have anyone to talk to but Curley. Specifically, people wont talk to her because they know that Curley will get jealous and want to start a fight. In another reason, she says, Im looking for Curley on page 31, which shows that she, made up an excuse to find adult conversation. Candy does not seem to have a dream until he meets George and Lennie. He is swept up in the plausible reality of this dream, a dream he would probably be too scared to initiate by himself. Candy is not happy with his life on the ranch, but he doesnt think that there is anything else that he can do. He has one arm and is quite an old man, he used to have a dog that was also very old and someone else shot it for him. He was very miserable after the death of his dog and he said, I ought to have shot that dog myself, George. I shouldnt ought to have let no stranger shoot my dog. His dog was the only precious possession he had at the ranch and it was taken away from him. He overheard George and Lennie talking about their dream and later approached them and told them his generous offer. He had more than half of the deposit money and George was very grateful of that and let him in on their once unattainable dream Steinbeck was of German and Irish ancestry. Curleys wife tries to get the men to feel sorry for her but also has a powerful and mulipative side to her by threatening Crooks. I could get you strung up on a tree so easy it isnt even funny. Curleys wife is abusing her power by using it to threaten Crooks and make him understand what kind of position he is in. She says this by threatening to get Crooks lynched, the hate of black people during this time is unimaginable. The men in the barn would rather listen to a white woman over a black man. He helps them get closer to actually owning the ranch because he has a lot of money saved away in his bank and offers it towards the ranch. Crooks is also crippled in his back and because of this he works as a stable buck. Like Candy he also has nothing to look forward to. When Lennie tells Crooks about his and Georges dream of owning a ranch, he is very cynical; Every damn one of ems got a little piece of land in his head. An never a god damn one of em ever gets it. Crooks mentions how George and Lennies dream will be unattainable but after hearing what Lennie has to say, he wants in but.. But after a while he believes that they might actually get their ranch and decides he also wants in. His hopes are soon crushed by Curleys wife taunts and changes his mind George and Lennies dream to buy a plot of land is a powerful symbol of the American Dream, Steinbeck uses Candy as a narrator. At the start he gives commentary of the characters to introduce them, he says how curleys wife is a tart, curley hatred for big guys and what the boss said in the morning and what he is like. Candy seems to know about Curleys wife and her giving the eye to Slim and Carlson. I seen her give Slim the eye, An I seen her give Carlson the eye. If he was white he would have such a nicer life on the ranch, knowing this he is depressed therefore like many people the great depression. Crooks is a nice person but being black the reader finds it hard to see that he has feelings and also his arched back makes him look twice as bad of an outsider. Steinbeck has written this novel in the hope that people would understand what happened back in his child years. He also wanted to convey his feelings of the violence and anger in the 1930s he had experienced. In the novel the violence mentioned is where curly exhibits himself in the bunk house because he does not like big people. There was a ranking system in America that was similar to an unwritten law. This ranking was used on the ranches and unfortunately put Crooks at the bottom. In America black people were oppressed and were not allowed to prosper. On the ranch Crooks had his own bunk and kept himself to himself. However, any sympathy that we might have felt for Curleys wife is reduced because of the cruelty she shows when talking to the men and by the way she treats Crooks. She is contemptuous of Candy, Crooks and Lennie, referring to them as a nigger an a dum-dum and a lousy ol sheep and she laughs at their dream of having a ranch of their own, dismissing it as Balony. Far worse though is the way she removes all Crooks pride and dignity when he dares stand up to her and saying how she can get him lynched. would say that loneliness is one of the main themes throughout the novel and I also think that Crooks is defiantly the loneliest. He is a Negro stable buck and the only reason he does not get beaten up is because the ranch the hands are not aloud to use their feet to fight because Crooks has a bad back. I aint wanted I cant play because I am black Those quotes show that Crooks is feeling lonely Says George in a way that says I know I cant force you but I dont want you here. This is of course because of what Curly did. She is taken aback by this, she is used to being ignored but not told to leave by anyone other than her husband. I just want some one to talk to. She says. you got a husband, go talk to him George replies. yeah I got a husband. She says almost in a disappointed way. She then asks how Curly got his hand broken. To which George lies and says he got his hand caught in a machine. But this doesnt fool her so seeking an answer she asks Lennie who she knows wont have the mental capacity to make up a lie. how did you get those scratches on your face? she asks. Lennie looks to George and then looks away saying, he got it caught in a machine. He answers. is that so? She says with a look that is trying to work out how Lennie thinks. Almost as if she is concerned for him. She then quietly leaves. In this scene we begin to see that she isnt stupid she can work things out. Also that she doesnt like Curly and being married to him. The possibility that all she wants is some one to talk to is again present. it differs the way Curleys wife is perceived in the film and book, we dont see how clever she is and how she uses her knowledge, power and position to be malicious. In the book, there is a quite surreal scene towards the end, when Lennie is by himself in the brush. He gets agitated with himself over what he has done and all of a sudden, a short, plump lady appears, his Aunt Clara. She starts speaking to him in Lennies voice. Then after she is finished disappears. Then, a giant rabbit scuttles out of Lennies head and starts shouting at him. Unfortunately, this is never visually seen as it is left out of the film. It would have been a funny scene and with it being right near the end, would have spoilt the mood; therefore, it was left out. Another scene left out so not to detract the mood, was when Lennie has his dead puppy in his arms after he has killed Curleys wife, and he has the idea of throwing the pup away so it wouldnt look so bad. The last two scenes would have caused undue laughter in the middle of two important and emotion parts of the film, which would have lessened the viewers emotions. Along with missing out scenes, a fair number of scenes were added. For example, in the film there is a scene when Lennie enters the bunkhouse with the bib of his dungarees puffed up and him cradling it. As Lennie had tried to sneak his pup into the bunkhouse before, Lennies suspicious behaviour hints to George that he is trying to do it again. After George scalds Lennie for his attempt to sneak the pup in again, Lennie lies on the bed and slaps the bib of his dungarees, flattening it, and finishing the joke. An amusing practical joke obviously thought up purely by Lennie showing he does have an intelligent and a funny side. John Steinbecks Of Mice And Men expresses George and Lennies relationship brilliantly just like a marriage, not in a sexual manner but in a mutual loving relationship. This occurs throughout the novel.(then examples) Curley has a very poor attitude in that he believes beating up people that are bigger than himself would make him a hero, however if the bigger person beat him up people would call the bigger person a bully and be sympathetic towards Curley. This backfires horrendously one day when seeing that Lennie has a childs mind he tries to pick a fight on him only to find that Lennys reaction left him with a badly broken hand. Due to this event, Curley then bares a grudge on Lenny throughout the play and the death of Curleys wife fits in nicely as it gives Curley an excuse to go after Lenny. Steinbeck does this cleverly so that there is already bad blood between Lennie and Curley before the death of Curleys wife. More than anything, Curley has his wife as a trophy wife. At no point in the book does he show any sort of love or affection toward her. Steinbeck does this so when his wife is found dead he isnt bothered about mourning hes focused on getting Lennie. eorge had told him not to speak, so he didnt answer. Curley really got angry. George answered for him and he answered, An you wont let the big guy talk, is that it? He wants to be big and tall. He picks fights with anybody that is larger, in a way superior to him. He only has respect for Slim; we know this because he listened to Slim. I think you got your han caught in a machine. He knows what really happened. He didnt want to get laughed at either, so he listened and obeyed Slims instruction. But you jus tell an try to get this guy canned and well tell ever body, an then will you get the laugh. Curley agreed to this statement, otherwise he will be laughed at for starting the fight and then losing it. Even though Curleys hand was totally ruined, and Lennie got a couple of bruises and cuts nobody got in any more trouble. When his wife was killed he was really mad. Not mad for losing a loved one. He was mad at Lennie for killing her, and instead of staying with his wife, he hurried off to find Lennie and to kill him. We notice that although Curley was very protective over his wife, he didnt show any interest in her, and showed no signs of love. Nobody liked Curley, not even his wife. Curleys wife was an outcast, because she is the only female on the ranch and wore a lot of red.

Effect of Homeopathic Treatment on Insomnia

Effect of Homeopathic Treatment on Insomnia CHAPTER ONE INTRODUCTION Introduction Insomnia is a major health concern particularly when individuals develop dependency and problematic withdrawal symptoms related to conventional prescription drugs. Approximately 27% of the adult male population and 31% of the adult female population in South Africa suffer from insomnia (Strangers et al., 2012). Insomnia disorder is characterized by one or more of the following: difficulty falling asleep, difficulty maintaining sleep, early morning waking, and non-refreshing sleep (South African Association of Sleep Medicine, n.d.). Current conventional treatment for insomnia includes psychological and drug therapies. Conventional medication for insomnia is limited and has its drawbacks (Moch, 2011). While continued research and development is ongoing to broaden the clinical evidence on the use of homeopathic remedies in the treatment of insomnia to further establish its benefits, current information suggests that the effect of individualised homeopathic treatment has not been researc hed to date in females with insomnia disorder. Aim of the Study The aim of this study was to determine the effect of individualised homeopathic treatment on insomnia disorder in females using detailed case studies and the Insomnia Severity Index. Null Hypothesis It is anticipated that the individualised homeopathic remedy will not be effective in the treatment of insomnia disorder in females. Hypothesis It is anticipated that the individualised homeopathic remedy will be effective in the treatment of insomnia disorder in females. Importance of the Problem CHAPTER TWO LITERATURE REVIEW 2.1 Sleep Sleep can be defined as a state of reversible unconsciousness in which the brain becomes less responsive to external stimuli (Schupp Hanning, 2003). Although the amount of sleep a person needs varies, most individuals need an average of six to eight hours of sleep a night in order to feel refreshed (Attele et al., 2000). Numerous physiological processes are regulated during sleep and therefore it is a universal need that is essential for well-being (Moch, 2011). 2.2 The Physiology of Sleep Normal sleep is divided into two distinctive states: rapid eye movement (REM) sleep and non-rapid eye movement (NREM) sleep, which can be differentiated by an electroencephalogram (EEG) (Schupp Hanning, 2003). Normal sleep begins with NREM sleep and progresses through deeper NREM stages, before the first episode of REM sleep occurs about 80 to 100 minutes later. Thereafter, a sleep cycle, which is the alternation of periods of NREM and REM sleep, lasts approximately 90 minutes and recurs 3 to 7 times per night. NREM sleep is more prominent and deeper than REM sleep during the first half of the night; NREM constitutes the main sleep activity. NREM sleep is shallow during the second half of the night, and the proportion of REM sleep gradually increases during each subsequent sleep cycle (Carlstedt, 2010). Figure 2.1 shows EEG graphs of these sleep stages. 2.2.1 NREM Sleep NREM sleep appears as wakefulness-maintaining mechanisms decline. NREM sleep is divided into 4 stages (Lee-Chiong, 2006): Stage 1: an individual first enters stage 1. The EEG is difficult to distinguish from the waking EEG of a drowsy person, theta wave activity occurs, and heart rate and muscle tension begin to decrease. During this early stage of sleep an occasional muscle jerk, usually of an arm or leg, referred to as myoclonus may be experienced. This experience is often accompanied by a brief visual image, such as tripping or falling (Freberg, 2009). Stage 2: after 10 to 15 minutes in stage 1, the individual enters stage 2 NREM sleep. The EEG shows sleep spindles and K-complexes, which reflect the brain’s effort to maintain sleep while monitoring the external environment. Heart rate and muscle tension further reduce. During this stage the individual is able to sleep through familiar stimuli, but wakes in response to unfamiliar stimuli (Freberg, 2009). Stage 3 and 4: after approximately 15 minutes in stage 2, the individual enters stage 3 and stage 4 NREM sleep, also referred to as slow-wave sleep. In both stages, the EEG shows delta wave activity, however, stage 3 differs from stage 4 in the sense that a greater proportion of stage 4 consists of delta waves. During these stages heart rate, blood pressure and core temperature are at their lowest levels. Awakening the individual during these stages is difficult and disorientating (Freberg, 2009). 2.2.2 REM Sleep REM sleep is also referred to as paradoxical sleep because while the EEG resembles the waking EEG, it is accompanied by reduced skeletal muscle tone of stage 3 and stage 4 NREM sleep, except in the eye where rapid eye movements (saccadic eye movements) occur. These saccadic eye movements are small, fast, jerky movements, which bring the eye from one visual fixation point to another and may be associated with watching the visual images of dreams (Sanoop et al., 2012). Despite the apparently alert EEG it is more difficult to awaken an individual from REM sleep than it is to awaken them from slow-wave sleep. In addition, there is an increase in blood pressure, heart rate and respiratory rate, as well as increased blood flow to the genitals. Control of core temperature is poor during this state of sleep (Wagner Silber, 2004). During REM sleep the EEG becomes desynchronised and low voltage fast activity is seen, PGO (ponto-geniculo-occipital) spikes also appear, which is characteristic o f REM sleep (Sanoop et al., 2012). SLEEP STAGES ON AN EEG Figure 2.1 Different Stages of Sleep as seen on an EEG (Source: J. A. Horne. (1998). Why We Sleep: The Functions of Sleep in Humans and Other Animals. Oxford Uni. Press, England) 2.3 The Function of Sleep There are 3 theories accredited to the function of sleep: Energy conservation theory: according to this theory, energy expenditure that has occurred during waking hours recovers during sleep (OrthoApnea, 2012). Two mechanisms explain how sleep is able to conserve energy. First, sleep reduces energy expenditure by indirectly reducing activity; this mechanism is also active when individuals are awake, but inactive. Secondly, sleep reduces energy expenditure below that achieved by quiet wakefulness by causing a change in physiology (Kryger et al., 2011). Findings that endothermic mammals, including humans, reduce their core temperature and metabolic rate during sleep to support the waking demands support this theory (Kothare Kotagal, 2011). Restorative theory: this theory suggests that the function of sleep is to restore physiological and biochemical processes that have been depleted during waking hours. Indirect evidence supports this presumption: There is an increased release of growth hormone by the pituitary gland following sleep onset Endogenous anabolic steroids are released during specific stages of sleep There is an increased rate of bone growth, as well as increased mitosis of lymphocytes during sleep During sleep, genes involved in brain protein synthesis, myelin formation, synaptic vesicle turnover, lipid metabolism, and membrane maintenance are unregulated (Kothare Kotagal, 2011). Learning and memory theory: this theory proposes that sleep is necessary for brain plasticity, which is essential in the processes of learning and memory. Several studies have shown that sleep improves learning and memory without task repetition, which suggests that information processing and long-term memory consolidation are enhanced during sleep (Kothare Kotagal, 2011). 2.4 Insomnia 2.4.1 Definition and Description of Insomnia Insomnia is defined as the inability to obtain an adequate duration or quality of sleep (National Sleep Foundation, n.d.). It is characterized by one or more of the following: difficulty falling asleep, difficulty maintaining sleep, early morning waking, and non-refreshing sleep (South African Association of Sleep Medicine, n.d.). Insomnia occurs despite an adequate time and opportunity for sleep and results in impairment in daytime functioning (World Health Organisation, 2009). 2.4.2 Incidence, Epidemiology and Demographics of Insomnia Insomnia is the most common sleep disorder and the second most common overall complaint reported in primary healthcare settings (Attarian, 2004), with approximately 30% of the general adult population in South Africa occasionally suffering from insomnia. Insomnia is present in around 50% of individuals treated in a clinical setting and about 10% of these individuals suffer from persistent insomnia. Although insomnia affects individuals of almost every demographic, complaints of insomnia increase with age, and women are more affected than men (Truter, 2008). 2.4.3 Insomnia in Females Epidemiological studies comparing the prevalence of insomnia between the genders all report a higher prevalence amongst females. Studies have shown that there is an increased prevalence of insomnia amongst younger females, even in adolescent girls, compared to their age-matched male counterparts. One of the most common perimenopausal symptoms in women aged between 35 and 55 is insomnia (Grewal Doghramji, 2010). Biological differences in sex hormones may contribute to the gender difference in insomnia. For some women, insomnia may arise secondary to menstrual symptoms e.g. headaches, bloating, cramping and breast tenderness. Sleep disturbances during menstrual periods are associated with alterations in progesterone, prolactin and melatonin levels. Melatonin modulation by sex hormones may cause dysregulation of sleep-wake mechanisms (Soares, 2005). Insomnia occurs in approximately half of all menopausal women and may be directly associated with the presence of hot flushes. Nocturnal hot flushes may cause repeated awakenings throughout the night. Menopausal women experiencing hot flushes report more frequent awakenings, inefficient sleep, and poor quality sleep, compared with those who do not experience hot flushes. Temperature-regulating and sleep-regulating centers in the brain may be disturbed by changes in hypothalamic-pituitary-ovarian hormone levels that occur during menopause, resulting in hot flushes and insomnia (Soares, 2005). In addition, increased levels of psychological distress have also been postulated as potential contributors to insomnia in women; including social changes, stress associated with the â€Å"empty nest† syndrome, nursing aging parents or family members, separation from life partners due to divorce or death (Soares, 2005). 2.4.4 Classification of Insomnia Insomnia may be situational (acute), persistent, or recurrent. Situational insomnia lasts for a few days up to a few weeks and is usually caused by life events or rapid changes in environment or sleep schedules. Once the precipitating event subsides, the insomnia usually resolves. In some individuals, insomnia may persist for a long period of time after the initiating event, possibly due to conditioning and heightened arousal; conditioned arousal may then persist and lead to persistent insomnia. However, in some individuals, insomnia may have an insidious onset where no identifiable cause can be found. Insomnia may also be episodic, with recurrent episodes of sleep difficulties occurring during stressful events (American Psychiatric Association, 2013). According to the DSM-V (Diagnostic and Statistical Manual of Mental Disorders, fifth edition), insomnia disorder is classified as: A predominant complaint of dissatisfaction with sleep quantity or quality, associated with one (or more) of the following symptoms: difficulty initiating sleep; difficulty maintaining sleep, characterized by frequent awakenings or problems returning to sleep after awakenings; and/or early-morning awakening with inability to return to sleep The sleep disturbance causes clinically significant distress or impairment in social, occupational, educational, academic, behavioural, or other important areas of functioning. The sleep difficulty occurs at least 3 nights per week. The sleep difficulty is present for at least 3 months. The sleep difficulty occurs despite adequate opportunity for sleep. The insomnia is not better explained by and does not occur exclusively during the course of another sleep-wake disorder (e.g., narcolepsy, a breathing-related sleep disorder, a circadian rhythm sleep-wake disorder, a parasomnia). The insomnia is not attributable to the physiological effects of a substance (e.g., a drug of abuse, a medication). Coexisting mental disorders and medical conditions do not adequately explain the predominant complaint of insomnia (American Psychiatric Association, 2013). 2.4.5 Signs and Symptoms of Insomnia Symptoms and signs of insomnia include lying awake for extended periods of time before being able to fall asleep, waking up several times during the night (sleeping for short periods of time), waking up early in the morning with an inability to fall back to sleep and/or waking up in the morning feeling unrefreshed or tired (NIH, 2011). 2.4.6 Predisposing, Precipitating and Perpetuating Factors of Insomnia Factors that predispose an individual to insomnia include: genetics, personality traits, psychologic arousal (eg. anxiety, agitation, and heightened vigilance), and time of day sleep-wake preference (Lee-Chiong, 2008). One theory is that physiological hyperarousal may be a predisposing factor for insomnia; research has shown that individuals with insomnia disorder have an increased metabolic rate, increased secretion of ACTH, increased beta activity in the EEG, a more rapid increase in heart rate in response to stress, and increased daytime alertness despite having a shorter sleeping period. Another predisposing factor for insomnia may be a decreased homeostatic drive for sleep; research has shown that patients with insomnia disorder do not have the same increase in slow-wave sleep following sleep deprivation that is seen in those without insomnia. A decreased sleep drive would make it more difficult to initiate and maintain sleep under baseline as well as sleep-deprived conditions ( Lee-Chiong, 2006). Insomnia is a symptom with numerous and diverse aetiologies, and in a large percentage of the population more than one cause may be present; these include: stressful life events such as conflicts in the workplace, marital distress, or final examinations; a change of usual habits; sudden changes in sleep-wake schedules caused by jet lag or changes in work shifts; environmental disturbances such as excessive noise or light in the bedroom; medication use or medication withdrawal; substance abuse; and chronic medical or psychiatric conditions. Examples of chronic medical conditions include: any condition associated with pain, respiratory or cardiac diseases associated with paroxysmal nocturnal dyspnoea, renal failure, hyperthyroidism, and neurodegenerative diseases (Lee-Chiong, 2006). Perpetuating factors are cognitive and behavioural changes that occur after an individual has had insomnia for a period of time. Cognitive changes that occur include preoccupation with sleep during the day, as well as a fear of not being able to sleep and fear of daytime impairment. This leads to tension at bedtime, and upon waking up during the night. Behavioural changes include keeping irregular sleep-wake schedules, taking naps during the day, staying in bed in an attempt to gain more sleep, and engaging in stimulating activities during the night. Individuals often make these changes in response to their insomnia, in an attempt to get more sleep; however, while these changes may relieve insomnia in the short-term, they promote insomnia in the long-term (Lee-Chiong, 2006). 2.4.7 Consequences of Insomnia Insomnia may result in feelings of fatigue and sleepiness. A number of individuals complain of mood disturbances and cognitive difficulties such as irritability, mild anxiety and depression; they may also complain of poor memory and concentration, and difficulty performing complex mental tasks. Because of the irritability and fatigue that is associated with insomnia, interpersonal difficulties may result; on the other hand, interpersonal difficulties may be the cause of insomnia. Insomnia may result in restriction of daytime activities, such as work, exercise and social events. This lack of regular daytime activity may in turn contribute to insomnia. In addition to these, insomnia may exacerbate symptomatology of co-morbid disease, and may herald the onset of mood disturbances (Schutte-Rodin et al., 2008). 2.5 Measurements used to asses Insomnia 2.5.1 The Insomnia Severity Index The Insomnia Severity Index is a 7-item questionnaire that provides a global measure of an individual’s perceived insomnia severity based on the following indicators: difficulty falling asleep, difficulty staying asleep, and early morning awakenings; satisfaction with sleep; degree of impairment with daytime functioning; degree to which impairments are noticeable; and distress or concern with insomnia. Each item is rated on a 5 point Likert scale, and the total score ranges from 0-28. The ISI has good internal consistency and test-retest reliability. It has proven to be sensitive to therapeutic changes in several treatment studies of insomnia. This instrument can be used to evaluate the initial severity of insomnia, as well as the clinical significance of improvements achieved during the treatment of insomnia (Edinger Carney, n.d.) 2.6 Treatment of Insomnia 2.6.1 Pharmacological Treatment

Basic Firewall Operation Computer Science Essay

Basic Firewall Operation Computer Science Essay A firewall is a piece of software or hardware that filters all network  traffic between the computer, local network or commercial network and  Internet.  Firewall is a component of a computer system or network  designed to block unauthorized access while  allowed   communication.  It is a device or group of devices  configured  deny, encrypt, decrypt, or proxy all (inside and outside) traffic  team  between different security domains based on a set   Firewalls can be implemented in hardware or  software,  or  a combination of both.  A firewall can be few rules  determine what traffic is  being permitted inside or outside your home network.  Depending on the  type  firewall in place, access to certain  IP addresses or domain  names, or you can block certain types of traffic by blocking  of  TCP / IP  the ports they use.  There are basically four mechanisms used by servers  security limit  traffic.  A device or program can use more than one of these in  relationship  together for more depth protection.  The four mechanisms  of  packet filtering, circuit-level gateway, the  proxy-server and application  Gateway. However, Firewall has some drawbacks.  Initial equipment cost is the main factor that determines the  Better communication technology network security  required.  The firewall cannot protect against attacks that bypass  firewall.  To  For example, dial-in and dial-out access.  The firewall does not protect against internal threats.  The firewall cannot protect against transmission of the virus  infection  programs or files.  It would be impractical and perhaps  impossible to scan  all incoming files, emails and messages for  virus   Time to time, the use of cheaper Internet and  links  much faster.  This leaves many people always want to  use long time. It is  increasing the exposure of computers to various  threats   Internet.  When using an anti-virus software protects  computers  viruses, not other forms of Internet intruders.  A server  Safety  bodyguard keep between your computer and the Internet,  decide what doors to open, and that can come Overview of Firewall -II A firewall examines all traffic sent between two networks to see if it meets certain criteria. If so, is routed between the networks, otherwise it stops. A firewall filters incoming and outgoing traffic. You can also manage public access to private networked resources such as host applications. It can be used to record all attempts to enter the private network and trigger alarms when hostile or unauthorized entry attempt. Firewalls can filter packets based on their source and destination addresses and port numbers. This is known as address filtering. Firewalls can also filter specific types of network traffic. This is also known as protocol filtering because the decision to forward or reject traffic depends on the protocol used, such as HTTP, FTP or Telnet. Firewalls can also filter traffic by packet attribute or state. A firewall cannot prevent individual users with modems to dial in or outside the network without going through the firewall at all. Employee misconduct or negligence cannot be controlled by firewalls. Policies regarding use and misuse of passwords and user accounts must be strictly enforced. These are management issues that must be asked in the planning of any security policy, but cannot be solved with firewalls alone. [5] 2.1Advantages of Firewalls Firewalls have a number of advantages. They can stop incoming requests for services, fundamentally insecure, as may be prohibited or rlogin RPC services such as NFS. They can control access to other services such as bars appellants from certain IP addresses, use the filtering service (incoming and outgoing), for example, to stop hiding information about FTP, in writing, for example, allowing access only to certain directories or systems Are more profitable than ensuring every guest on the corporate network, as it is often only one or a few systems firewall concentrate. They are safer for every guest, because of the complexity of the software on the machine which makes it easier for security holes appear. 2.2 Disadvantages of Firewalls Firewalls are not the alpha and omega of network security. They have some disadvantages, such as: It is a focal point for attack, and if a hacker penetrates the firewall that can have unlimited access to the corporate network. You can prevent legitimate users access to services of value, for example, business users will not be released to the web or when working outside the home to a business user can not access the organization track network. No protection against attacks from the back door, in May and encourage users enter and exit through the door, especially if the restrictions are too severe service. Examples of entry points to the back door of the network business are: modems, and import and export unit. The security policy should cover such aspects as well. They can be a bottleneck for the flow, since all connections must pass through the firewall system. Firewall systems themselves can not protect the network against smuggling of import or export of material to prohibit such game programs firewalls as attachments to email messages. Smuggling could also be an important source of infection if users download software from external newsletters recent Melissa virus and the Love Bug have been smuggled into the e-mails to unknown recipients. This is an area that security policy must be addressed. There are software programs that can help in this instance MIMEsweeper runs on the firewall and monitoring of e-mail attachments before you let them pass. It will remove potentially dangerous attachments or prevent the mail from all over. The main disadvantage of a firewall is that it protects against the aggressor inside. Like most computer crimes are perpetrated by corporate internal users, a firewall offers little protection against this threat. For example, an employee may not be able to email sensitive data on the site, but may be able to copy on a floppy and after it. Therefore, organizations need to balance the amount of time and money they spend on the firewall with one on other aspects of information security. [3] Firewall function III There are two methods of denial of access used by firewalls. A firewall may allow all traffic through unless it meets certain criteria, or you can deny all traffic unless it meets certain criteria (see Figure 3.1). The type of criteria used to determine whether to allow traffic through varies from one type of firewall to another. Firewalls may be concerned about the type of traffic, or source or destination addresses and ports. They can also use complex rule bases that analyze the application data to determine whether traffic should be allowed to pass. How a firewall determines what traffic to pass depends on the network layer it operates.[5] Figure 3.1: Basic Firewall Operation Firewall Types IV A real firewall is hardware and software that intercepts data between the Internet and your computer. All data traffic must pass through it, and the firewall allows the data is allowed through the corporate network. Firewalls are typically implemented using one of four major architectures: â‚ ¬Ã‚  Packet Filters â‚ ¬Ã‚  Application Gateways â‚ ¬Ã‚  Circuit -level Gateways â‚ ¬Ã‚  State -full inspection 3.1 Packet Filters The first line of defence in protecting firewalls and most fundamental is the packet filtering firewall. Packet filters operate at the network layer to examine incoming and outgoing packets and applying a fixed set of rules for determining whether packets are allowed to pass. The firewall packet filtering is generally very fast because it does not take into account some of these data in the packet. Just analyze the header of IP packet, IP addresses, source and destination, and combinations of ports and then applies filtering rules. For example, it is easy to filter all packets destined to port 80, which could be wearing a Web server. The administrator can decide which port 80 is off limits except to certain IP subnets, and a packet filter would suffice. Packet filtering is fast, flexible, transparent (no changes required on the client) and inexpensive. Most routers offer capacities of packet filtering and pure firewall packet filter does not require powerful hardware. This type of filter is commonly used in businesses small and medium enterprises that need to control users can or can not go. IP addresses can be distorted by this type of filter media itself is not sufficient to stop an intruder from accessing your network. However, a packet filter is an important component of a server solution for complete security. [4 vara] Fig 4.1 packet filtering[4] 3.2 Circuit-level Gateways A step above the standard packet filtering firewall, but still considered part of the same architecture, are the gates of the circuit, also known as Stateful Packet Inspection. In the circuit level firewall, all connections are monitored and connections that are deemed valid are allowed to cross the firewall. This usually means that the client behind the firewall can initiate any type of session, but customers outside the firewall can not see or connect to a machine protected by the firewall. State inspections usually occur in the network layer, which makes it fast and preventing suspect packets travel up the protocol stack. Unlike static packet filtering, however, an inspection of State takes decisions on the basis of all data in the packet (which corresponds to all levels of the OSI model). Using this information, the firewall builds dynamic state tables. Use these tables to keep track of connections through the firewall instead of allowing all packets meeting the requirements of all rules to adopt, allows only the packets that are part of a valid connection, prepared social. The firewall packet filtering is popular because they tend to be cheaper, faster and relatively easy to configure and maintain. [4vara] Fig. 7.2: Circuit Proxy 3.3 Application Proxies Working in the implementation of the OSI model, proxy firewall forces all client applications on workstations protected by the firewall to use the firewall as a gateway. The firewall allows each package for each different protocol. There are some drawbacks to using this type of firewall. Each client program must be configured to use a proxy, and not everyone can. In addition, the firewall must have a representative in the same for each type of protocol that can be used. This May, a delay in the implementation of new protocols, if the firewall does not. The penalty paid for this extra level of security is the performance and flexibility. Firewall proxy server processor and large memory to support many simultaneous users, and the introduction of new Internet applications and protocols can often involve long delays, while developing new powers to support them. True proxies are probably the safest, but to impose a surcharge on the network load. Dynamic packet filtering is definitely faster, but the highest end firewall these days are hybrids, incorporating elements of all architectures. [4vara] Fig. 7.3: Application Proxy 3.4 Stateful Inspection The optimal firewall is one that provides the best security with the fastest performance. A technique called Stateful Multi-Layer Inspection (SMLI) was invented to make security tighter while making it easier and less expensive to use, without slowing down performance. SMLI is the foundation of a new generation of firewall products that can be applied across different kinds of protocol boundaries, with an abundance of easy-to-use features and advanced functions. SMLI is similar to an application proxy in the sense that all levels of the OSI model are examined.Instead of using a proxy, which reads and processes each packet through some data manipulation logic, SMLI use traffic-screening algorithms optimized for high-throughput data parsing. With SMLI, each packet is examined and compared against known state (i.e., bit patterns) of friendly packets one of the advantages to SMLI is that the firewall closes all TCP ports and then dynamically opens ports when connections require them. This feature allows management of services that use port numbers greater than 1,023, such as PPTP, which can require added configuration changes in other types of firewalls. Statefu inspection firewalls also provide features such as TCP sequence-number randomization and UDP filtering. [5vara] Fig. 7.4 : Stateful Inspection firewalls inspect in each type Packet Filtering Data link header Internet header Transport header Application header Data Circuit Filtering Data link header Internet header Transport header Application header Data + Connection state Application Gateway Data link header Internet header Transport header Application header Data + Connection state application state Hardware Firewalls and Software Firewalls V 5.1 Hardware Firewalls Hardware firewall can be purchased as a standalone product, but more recently hardware firewalls are typically found in broadband routers, and should be regarded as an important part of your system and network settings, especially for those who have broadband. Hardware firewalls can be effective with little or no configuration, and can protect every machine on a LAN. Most hardware firewalls will have a minimum of four network ports to connect other computers, but for large networks, firewall solutions for enterprise networks are available. A hardware firewall uses packet filtering to examine the packet header to determine their origin and destination. This information is compared to a set of predefined rules or created by the user determine if the packet is sent or deleted.[2] As with any electronic equipment, a user with general computer skills can connect a firewall, adjust a few settings that work. To ensure that the firewall is configured for optimal security and protection, however, consumers certainly have to learn the features of your hardware firewall, to enable them, and how to test your firewall to secure your done a good job of protecting your network. Firewalls are not all equal, and it is important to read the manual and the documentation that came with the product. In addition the manufacturers site will generally have a database or FAQ to get you started. If the terminology is a bit too tech-oriented, you can use my library technical terms to help you get a better understanding of certain terms of technology and equipment is where you configure your hardware firewall. To test the security of your hardware firewall, you can buy third party software or a review of research on the Internet for a free online service that is based on testing of firewalls. Test firewall is an important element of maintenance to ensure that your system is configured for optimal protection provided.[2vara] Figure-1 Hardware Firewall Hardware firewall providing protection to a Local Network [3vara] 2.2 Software Firewalls For users of the detached house, choosing the most popular firewall is firewall software. Firewall software installed on your computer (like any software) and can be customized, allowing some control over its function and protection features. A firewall software to protect your computer from outside attempts to control or access your computer, and your choice of firewall software, you can provide protection against Trojans, the most common or e-mail to. Many software firewalls that the user defined controls for setting up files and share printers and block harmful applications from running on your system. In addition, the firewall software may also include access control, Web filtering and more. The disadvantage of software firewall is that it protects only the computer that are installed, no network, so that each team must have a software firewall is installed. [2] As hardware firewalls are a large number of firewalls to choose from. To begin, we recommend you read the comments of firewall software and search the product website to get some initial information. Because your firewall is always running on your computer, you must take note of system resources will be required to execute and possible incompatibilities with your operating system. A good software firewall will run in the background on your system and use only a small amount of system resources. It is important to monitor firewall software, once installed and to download updates provided by the developer. The differences between software and hardware firewall are enormous and the best protection for your computer and the network is to use both because each offers different, but very necessary for safety and performance. Update your firewall and your operating system is essential to maintain optimal protection because it is proof of your firewall to ensure it is connected and working properly. [2 vara] Figure-2 Computer with Firewall Software Computer running firewall software to provide protection [3 vara] Table 5.1: firewall comparison Advantages Disadvantages Hardware Firewall Operating system independent Not vulnerable to malicious attacks Better performance Focuses on only firewall-related duties Can be single point of failure Higher administrative overhead Higher cost to implement and maintain Software Firewall Less expensive to implement and maintain Lower administrative overhead Dependent upon host operating system Requires additional host hardware, Vulnerable to malicious attacks, Lower performance [6]

Essay --

Sixteenth-century people might define â€Å"black† similar to the way the Oxford English Dictionary would define it; something filthy or dirty, an obscure or deadly idea, involving decease concepts, and awful thoughts. They compared black to something pertaining to the devil. Since this was the concept of the word black, Englishmen began to believe that black people were derived from the actual word and made the sixteenth-century people believe that they are bad people to the world; when in reality, the blacks were as normal as the Englishmen. Most Englishmen believed that the main reason why the African’s skin are so dark was because of the sun. This theory was misleading due to the fact that Americans, who were in the same line as the Africans, still had light colored skin. The theories included in the text changed the way Englishmen viewed the Africans. To them, the Africans were considered a â€Å"novelty† and were ugly by just their complexion. Most Englishmen and Christians are familiar with the concept of heathenism. Englishmen would commonly differentiate the heathenisms of Indians and Negroes. Heathenism was typically a general refusal to take suitable values. The communication between both sides was very distinct and difficult; though, Englishmen would only make it seem as if they weren’t meeting the requirements. The sexual behaviors that the Africans performed were normal to the Englishmen. They took their sexuality and thought of it as a way that animals behave themselves. The comparison of the Negro to the animal was like calling them creatures and it disrespected them. The interpretation strengthened the prejudice towards the Africans because it made the Englishmen acknowledge them for the way they are. The pr... ...ering American industry. Henry Clay’s opinion on Free Trade as expressed in the document is that it never existed and that if we do destroy our laws on trade to make it free then it wouldn’t be free until other foreign nations have made theirs free as well. Lastly, he lists that America would be able to accommodate themselves to this unjust from the way America is already flexible to changes. According to Harriet Hanson Robinson, one of the primary reasons why women worked in the mills was to make sure that the men of the family can continue pursuing their education so that it can later benefit the family economically. I believe that the emancipation of slaves was passed before the right of women to vote because slaves were seen under women and were treated harshly. They didn’t realize that women were being treated harshly as well by not being given equal rights.

Odyssey :: essays research papers

In today’s eclectic society, everybody’s heroes are different. However, during the era Homers The Odyssey was created all heroes had same characteristics Heroes were the people who saved people, they were courageous wise and had fighting spirit Odysseus, the main character in Homers epic poem was clever brave and a great strategist Although he has these strengths, he has some negative qualities, but most of his heroic qualities still hold true today.   Ã‚  Ã‚  Ã‚  Ã‚  Odysseus possesses heroic qualities, such as bravery, wisdom, a strategic thinking and honorable Most of the story in The Odyssey is told by Odysseus, so we can say from his narration that he is eloquent Book 9 shows Odysseus positive and negative qualities When he escapes from Cyclops cave he showed that he was brave and a great strategist When he poked Cyclops eye with pike of olive, he decided not to kill him because if he killed Cyclops, he would not be able to get out of the cave. This also shows he was wise and able to think about the situation before doing anything Another example that shows that he is brave that he went to the Hades, which was a feared by many. By his eloquence and cleverness Odysseus could get Nausicaa to assist him, and his devotion to his wife makes him so able He showed sensitivity when he met his mother and when he heard the song of the Trojan War. However, Odysseus qualities are not considered heroic today are his impulsiveness, arro gance, and curiosity He struggle with these points Odysseus went to Cyclops cave because he was curious but didn’t think what may happen next When Odysseus was able to escape from Cyclops cave, he yelled to Cyclops identifying himself because of his pride That made Cyclops so angry that he prayed to his father Poseidon to destroy Odysseus The result of that is Odysseus companions all died before Odysseus could return home. If he didn’t reveal his name to Cyclops, maybe his companions wouldn’t died. Even though he has negative characteristics it shows Odysseus is just a human He is not a god or a perfect man.

Nash v. Auburn University

Statement of Facts:   Nash v. Auburn University involved a challenge by two first-year graduate students to a one year suspension imposed for cheating on examinations.   At the suspension hearing the students sought to examine the school’s witnesses directly rather than through an intermediary hearing panel member, who would pose the students questions to the witnesses. Questions: Mid-State says that Landry enrolled at the university and therefore has waived any further protections than those granted him in the rules and regulations.   Is this position well taken?   Yes it is the school’s argument is that the penal code and an academic â€Å"criminal† code differ crucially in a way bearing directly on the right of confrontation.   Penal code enforcement rests upon well trained professionals such as police officers and public prosecutors. Landry asserts that he is entitled to have his lawyer present during any procedures designed to expect him.   Is this position reasonable?   Yes, to be charged with cheating on a final examination seems little different from being charged with defrauding one’s creditor.   Any conviction of the offense may lead to grievous sanctions such as suspension or expulsion for the student, jail time for the criminal defendant. Landry states that he has the right to cross examine the witnesses against him.   Is he correct?   No, in rejecting their constitutional claim that this indirect process denied them their right to confront opposing witnesses, the trial court repeated that the Dixon standards did not require this opportunity and that the Supreme Court did not expand the rule of Dixon, indeed the students had received â€Å"more than the Constitution requires† even though â€Å"in almost every setting where important decisions turn on questions of fact, due process requires an opportunity to confront and cross-examine adverse witnesses†. The Eleventh Circuit in its decisions repeated the District Court’s â€Å"explanation† for restricting the right of cross-examination. Landry maintains that the dean of students is biased against him because of   Ã‚  statements the dean has made to the effect that Landry is a menace and should be removed from the university.   Is Landry’s objection allowable?   Yes, familiarity may breed contempt rather than friendship, in a closed environment, in which accuser and accused are very often acquainted; cross-examination is the best way to expose bias or enmity, if either exists. Knowing that he may face tough questioning a potential accuser may hesitate to report misconduct on mere suspicion.   Such caution can only improve the reliability of any accusation and as with any other procedural safeguards that have generated plausible concerns, the right of confrontation seems not to have caused systemic breakdown at the numerous schools permitting cross-examination. Put simply, the accused student fails to receive fair treatment when members of the panel alone are allowed to confront the witness.   The civil law parallel of the inquiring magistrate assumes an experienced examiner, who is already well-informed about the matter from the investigatory report.   The typical disciplinary panel consists of students and faculty members, usually their first attendance at a hearing and unfamiliar with the events triggering the charge, and unlikely to have within the group a trained interrogator. Would it make any difference to Landry if the university in question were a private rather than a public university?   Yes, in private school cases, courts have refused to venture beyond these narrow constitutional bounds.   In the few reported decisions assessing the student’s right to confront an opposing witness, the courts have denied that the right existed. For reasoning the schools lead off their argument by asserting that discipline is an integral part of the learning experience and that teachers, not courts, should determine how best to design a student’s education.   This is kind of a throwback to the in loco parentis view of higher education.   Absent of excessive physical force or neglect, parents may discipline children in any way the thing will be effective, even if experts would strongly disagree with their choice. By analogy, colleges as surrogate parents should enjoy the same latitude in deciding how to impose discipline upon their student, â€Å"Children†.   Even if modern educators no longer accept such a surrogate role, many teachers still view the goal of the disciplinary process as enlightening and inducing better conduct by the accused student, not as requiring the accuser to prove that misconduct occurred.   Adherents of this position contend that once the disciplinary procedure become â€Å"confrontational†, it loses its educational value. Works Cited: Carper, Donald L., et al.   Understanding the Law 5th. Ed.   Mason, Ohio: Thomson/West,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   2008.

Art History Renaissance Essay

The making of a shit of prowess is much like the yarn of Creation in the Bible. However, this divine big business troops was not fully realized until Michelangelo set forth the creative experience as Liberating the visualize from the marble that imprisons it. Perhaps that is why the judgment of creativity was once reserved by God, as he could give stuff and nonsense form to an idea. 1) The interest of the artists in Italy in rational and systematic order, in the resurgence of classical vocabulary and in humanitarian naturalism signaled the commencement of the renaissance in Italy.Discuss using two whole kit from this period. When the French invaded northern Italy and sacked Milan cardinal years later Florence would come downstairs the rule of the Hapsburg dynasty. During the uplifted renaissance in Italy could be considered the age of great accomplishments in the fields of art which as occurred in the late 15th century and the starting time half of the 16th century. Du ring this age is politic completelyy a period of tension and turbulence, wherein remote invasions and internal conflicts produced upheaval and instability.Under the sway of Hapsburg but it no longer provided the master(a) impetus for creative activity. In the convey time that Rome was under the overtop of ambitious Popes succeeded Florence as the artistic amount of Italy. For the patronage of the arts, the greatest contribution was plausibly made by Julius. His successor social lion X (1513-21) continued the patronage of major painters, sculptors and architects, but the artistic achievements of the period were not matched by political success.In the entombment place of Julius II, it should be perceived the Medici tombs in the scenery which their designer initially mean for them, much has been written on the magnificence of the four recumbent figures two-faced on a lower floor seated figures of the Dukes the woman beneath Duke Giuliano is conceptional to be symbolical at night. 2) maturation in artistic style is sometimes characterized as including a classical prime quantity or high point of perfection, followed by a dramatic and reactionary period.Mannerist art had a reactionary nature to the sublimes of the high renaissance. Discuss with reference to an artists and specific works. The alone(p) format for the ornamentation of the enormous detonator of Michael Angelo of the Sistine chapel demand to only cast off compromise, a sequence of paintings of Apostles of colossal metre within the lunettes on top of the windows, and fillings in the rest of the ceiling with an attractive decoration. The Pietas outcome matter shows Christ in is experiences knee, just after he is taken from the cross. scarce the two figures characteristically appeared discomfited in northern art, with the carcass of a full grown man lying laboriously transversely the work of much smaller woman. Michelangelo initially communicate for the portion to be located at hear t a low place, and therefore, he pure to a smooth finish all the surfaces that would have been perceptible and gave scrupulous attention to the material. This towering amount of finish is not often present in Michelangelos vocation, and so approximately likely reflects the tastes of the supporter.da Vinci Davincis stylistic innovations are tied(p) extra obvious in The perish Supper, which represented a customary undefended in a completely schoolmaster means. In fifteenth-century Italy artist made change magnitude use of pigments applied a secco. But around 1500 there was a revival of pure fresco technique, which came to be regarded by art theorist as the ideal means for painting walls and ceilings, and also as the one that revealed artistic proficiency most clearly.In many, perhaps most drawings and paintings aside from those produced in Italy between the fifteenth and twentieth centuries, differences in the size of figures signify their sex act importance- a deity and wor shippers, a regulation and courtiers, sometimes a man and a woman-rather than their physical distance from one other and the foreground.Cited LiteratureHugh, Honour. (2005). A World level of Art. Laurence King Publishing Art.

Surface Anatomy Organ Location

Surface Anatomy duty assignment 8th November 2012 Lungs The lungs extend from the diaphragm to just fairly tip cabbage to the clavicles and lie against the ribs prefrontally and assholely. The base of the lung is bi dished and fits over the convex argona of the diaphragm. The narrow superior caboodle of the lung is called the apex. The apices of the lungs extend about three centimetres higher up the medial third of the clavicles. The medial erupt of the lung is called the hilum. The hilum of the lungs is through which the bronchi, pulmonary blood vessels and nerves commemorate and exit.Anteriorly, they lie at the level of the costal cartilages 3-4, which is at the level of T5-7. The low margins of the lungs are T-6 mid-clavicular line, T-8 at the mid-axilla, and T-10 posteriorly. individually lung is contained and protected within a double-layered membrane called the pleural membrane. The superficial layer, known as the parietal pleura affects the foregoing margins of the lungs on either side. On the powerful, it is deep to the regenerate side of the sternum between the second and fourth out-of-the-way(prenominal)ewell costal cartilages inferiolaterally to the level of the deep come forth of the ordinal right intercostal cartilage.On the go forth, deep to the sternum turn up the midline, inferiorly between the levels of costal cartilages 2 and 4, displaced laterally and a good deal obliquely than left side to a luff about 3 centimetres lateral to the left sternal call upline at the hurrying margin of the sixth costal cartilage. The space created by the lateral release of pleura and lung on the left side is termed the cardiac notch. pump The heart rests on the diaphragm, near the midline of the thoracic cavity in the mediastinum. An important and readily palpable landmark for the heart is the sternal bung.The sternal angle is the junction between the manubrium and the personify of the sternum, and corresponds to the second cos tal cartilage. The apex of the heart, which is formed by the tip of the left ventricle, rests on the diaphragm at the 5th intercostal space in the midclavicular line, or 8-9 centimetres from the midsternal line. It is important to peak that the apex is not the most superior carve up of of the heart. The cut right corner of the heart is to is base on the right 6th or seventh sternocostal junction.The base of the heart is the most superior portion of the heart and is predominantly retrosternal, placed between the second and 3rd costal spaces. Other margins of the heart hold the anterior surface, which is deep to the sternum and the ribs, and the interior surface between the apex and and the right skirt which rests on the diaphragm. Liver The colorful is almost completely cover by visceral peritoneum. The greater part of the liver lies under cover of the lower ribs and their cartilages, but in the epigastric fossa it comes in contact with the abdominal muscle groin.The liver resides in the upper right quadrant of the abdominal cavity. The exact position of the liver varies fit to the posture of the clay. In the erect posture of the vainglorious male, the edge of the liver projects about 1 centimetre below the lower margin of the right costal cartilages, and its inferior margin can often be felt in this situation if the abdominal wall is thin. In the supine position the liver recedes supra the margin of the ribs and cannot then be detected by the finger in the prone position it falls forward and is then generally palpable in a patient with loose and lax abdominal walls.Its position varies with the respiratory movements during a deep aspiration it descends below the ribs in expiration it is raised. Pressure from without, as in tight lacing, by compressing the lower part of the chest, displaces the liver considerably, its anterior edge frequently extending as low as the steer of the ilium. again its position varies greatly with the state of the jump out and bowels when these are empty the liver descends, when they are distended it is pushed upward. Stomach The tin is found in the left upper part of the abdominal cavity.The shape of the stomach is constantly undergoing intimidateing it is affected by the particular phase of the military operation of gastric digestion, by the state of the surrounding viscera, and by the amount and character of its contents. Its position also varies with that of the body so that it is difficult to indicate it on the surface with any degree of accuracy. The anterior surface of stomach is cerebrate to the left lobe of the liver, the anterior abdominal wall, and the distal transverse colon. The posterior surface of the stomach is related to the left side of the diaphragm, the quick temper, the left kidney, and the pancreas.The greater bend of the stomach starts at the left of the heart and runs from the inception along the left palisade of the body and the inferior leeway of the pylor us. The lesser curvature starts at the right of the heart and runs a short distance along the right border of the body and the superior border of the pylorus. (Note Pylorus is the sphincter through which the stomach communicates with the duodenum. ) Spleen The spleen is located in the left hypochondrium and lies between the 9th and eleventh ribs.The superior surface of the spleen is smooth and convex. It conforms to the concave surface of the diaphragm. Small and Large Intestines The coils of the small intestine lie mainly in the umbilical and hypogastric regions. The boost colon passes upward through the right lumbar region, lateral to the right lateral line. The transverse colon crosses the abdomen on the confines of the umbilical and epigastric regions, its lower border cosmos on a level slightly preceding(prenominal) the umbilicus, its upper border just below the greater curvature of the stomach.The travel colon courses down through the left lumbar region, lateral to the lef t lateral line, as far as the iliac crest. Kidneys The paired kidneys are located just above the waist between the peritoneum and the posterior wall of the abdomen. The kidneys sit between the lower levels of the thoracic gad and the upper regions of the lumbar spine. Specifically, the right kidney has its upper edge opposite the 11th thoracic spine and the lower edge of the 11th rib.Its lower edge is opposite the upper edges of L-3 spine and vertebral body and about 4 centimetres above the highest point of the crest of the ileum. The left kidney is usually 1. 25 centimetres higher, but being a little longer than the right, its lower limit may not be quite that much higher. The kidney is slightly lower in women and children than in men. for the most part speaking, the left kidney is higher (highest border T-11 lowest border L-2) whereas the right kidney is lower (highest border T-12 lowest border L-3).The right kidney is also less enclosed by the rib cage, because of the presence of right lobe of liver above it, therefore pushing it down. Urinary Bladder The urinary bladder is a hollow organ that is primed(p) in the pelvic cavity posterior to the pubis. It sits in the musculature of the pelvic floor when empty. When full, or distended, it rises toward the umbilicus, carrying the peritoneal fold with it so as to leave a space of 2. 5 to 5 centimetres between it and the top of the pubis. In males it is directly anterior to the rectum in females it is anterior to the vagina and inferior to the uterus.

Advance Accounting 1

occasion sham103 CHAPTER 6 SOLUTIONS TO six-fold CHOICES 6-1 a Assets per Jessica club- proportion sheetP3,550,000 Jessicas symmetric sideline in assets of JV (50%) 1,000,000 im discussion section assets of JessicaP4550,000 6-2 a come liabilities nevertheless of jen bread Co. 6-3 b 6-4 b investiture of center P80,000 gather touch gross sales150,800 damage of gross gross revenue (150,800 ? one hundred twenty-five%)120,640 hoggish get 30,160 Expenses 10,000 win internet 20,160 pelf/ red ink dimension x 40% 8,064 parallelism of investiture in JVP88,064 6-5 a change inP190,000 product document 29,360 Accounts receivable 150,800 enumerate assets 370,160 saintlike Cos, proportionate sake x 60% Sweet Companys per centum in summarize assetP222,096 6-6 a Sales7,200 damage of gross sales PurchasesP10,000 swap inventory, arrest (50% of P10,000)__5,000_5,000 sodding(a) lucre2,200 Expenses___ calciferol dinero serviceP1,700 104Chapter 6 6-7 b airplane pilot investment funds ( hard specie in)P10,000 network partake (P1,700 / 2)___850 fit of investment computeP10,850 6-8 a give voice post written report in the first place mesh dispersal ( attribute offset)P9,000 un interchange switch__2,500 union run a risk get to requirein with requital to SalasP11,500 control stick jeopardy increase by and by bung to Salas (P11,500 / one hundred fifteen%)P10,000 6-9 b salary of Salas (P10,000 x 15%)P1,500 expediency serving of Salas (P10,000 x 25%)_2,500 measureP4,000 6-10 b Salas salve equalizer out front win scatteringP500 (dr)P2,000 (cr) arrive at partSabas (P10,000 x 40%)4,000 Salve (P10,000 x 35%)_______3,500 labyrinthine senseP3,500 (cr)P5,500 (cr) 6-11 d stick sham rate counter residue to begin with arrive at scattering ( direct)P 6,000 knock gamble pull in (P4,500 x 3)_13,500 embody of unsold swap (inventory) interpreted by DanteP19,500 6-12 b Edwin groovy Debits balance in the fir st placehand winnings diffusionP14,000 assign realize appoint__4,500 receivable from Edwin (debit balance)P 9,500 articulate estimate105 colony to Ferdie ( rest plosive of jacket crown letter deem)DebitsP0 attribute counterpoise sooner collect ground diffusionP16,000 net care__4,500_20,500 collectible to Ferdie (credit balance)P20,500 solving to Dante (balance of JV hard property method of accounting) Debits dimension in advance cash resolutionP30,000 referable from Edwin__9,500P39,500 assign collectible to Ferdie_20,500 remnantP19,000 6-13 a JV account balance out front shekels dissemination (cr)P4,600 unsold production (required dr balance later gelt distribution)__2,000 knock take a chance benefit before give to JerryP6,600 formulate opine return afterward remuneration (P6,600 / cx%)__6,000 hire to JerryP 600 6-14 d raise smashingIsaac great(p) proportionalitys before meshing distribution(P200)P1,800 bring in distribution call forth P6,000 x 50%)3,000 Isaac (P6,000 x 20%)1,200 gold resolutionsP2,800P 3,000 6-15 b SalesP14,000 represent of sales switch inventory, beg ( parcels)P14,000 Freight300 Purchases__4,000 Goods ready(prenominal) for saleP18,300 product inventory, closure (P8,300/2)__4,15014,150 rough salary (loss)(150) Expenses (P400 + P200)__600 lolly remuneration (loss)P(750) 6-16 c Contributions to the enunciate peril (P5,000 + P8,000)P13,000 spill fate (P750 x 50%)(375) unsold merchandise interpreted (withdrawal)(4,150) net settlement to jackP 8,475 106Chapter 6 SOLUTIONS TO PROBLEMS line 6 1 Books of Blanco (Manager)Books of AblanJV capital100,000 investing in JV90,000 marijuana cigarette enter90,000 mathematical product inventory90,000 currency100,000 Ablan Capital90,000 enounce move60,000 JV cash60,000 conjugation pretend20,000 JV cash20,000 JV cash200,000 pin affect200,000 computing of JV wage ease up out debit to JVP170,000 fundamental credit to JVP200,000 character balance ( moolah)P 30,000 dispersion articulation meditation30,000 coronation in JV15,000 bread from JV15,000 net avail from JV15,000 Ablan ceiling15,000 Ablan crownwork105,000 funds105,000 JV cash105,000 investiture in JV105,000 funds155,000 JV cash155,000 adjunction adventure107 riddle 6 2 Books of the interchangeable make 1. computing device equipment105,000Ella keen60,000 Fabia superior45,000 2. Purchases80,000 Supplies2,000 Diaz great82,000 3. Expenses9,000 Diaz capital9,000 4. exchange150,000 Sales150,000 5. Expenses30,000 exchange30,000 6. swop inventory20,000 Ella capital20,000 7. Fabia capital10,000 money10,000 8. Adjusting and death entries (a)Expenses500 Supplies500 (b)Sales150,000 Income abbreviation150,000 Income epitome77,500 production inventory2,500 Purchases80,000 Income summary39,500 Expenses39,500 dispersal of turn a usefulness Income summary33,000 Diaz capital11,000 Ella capital11,000 Fabia capital11,000 108Chapter 6 Books of Diaz (1) coronation in correlative guess82,000 hard currency82,000 (2) investment in phrase gauge9,000 coin9,000 (3)To inscribe get ahead administer coronation in sum accident11,000 gelt from junction Venture11,000 Books of Ella (1) enthronisation in reefer Venture60,000 computing device equipment60,000 (2)investment funds in vocalise Venture20,000 trade inventory20,000 (3)To drop realise share investment in interchangeable Venture11,000 service from union Venture11,000 Books of Fabia (1) investing in go Venture45,000 computing device equipment45,000 (2)Cash10,000 investiture in go Venture10,000 (3)To register meshing share investment in phrase Venture11,000 net profit from reefer Venture11,000 peg Venture109 hassle 6 3 1) nary(prenominal) expose step of reefer Venture Books is employ Books of Duran (Manager) whitethorn1 articulate Venture12,500 Castro capital12,000 Cash500 7JV cash10,000 Bueno capital10,000 26 articulation Venture9,500 JV cas h9,500 30JV accounts receivable16,000 colligation Venture16,000 June30JV cash15,000 JV accounts receivable15,000 27JV cash9,000 conjugation Venture9,000 30To al-Quran unsold merchandise taken by Duran deal inventory3,000 marijuana cigarette Venture3,000 To indicate profit distribution vocalize Venture6,000 get ahead from JV2,000 Bueno capital2,000 Castro capital2,000 To bear witness settlements Bueno capital12,000 Castro capital14,000 JV cash24,500 Cash1,500Accounts receivable1,000 JV accounts receivable1,000 110Chapter 6 Books of Bueno May7investment funds in correlative Venture10,000 Cash10,000 June30 investing in joystick Venture2,000 Profit from vocalize Venture2,000 Cash12,000 investment in marijuana cigarette Venture12,000 Books of Castro May1 enthronisation in sum Venture12,000 merchandise inventory12,000 June30 investiture in joystick Venture2,000 Profit from conjugation Venture2,000 Cash14,000 enthronisation in formulate Venture14,000 (2)A snap off pri mp of Books is use Books of the sound out Venture May1 deal inventory12,500 Castro capital12,000 Duran capital500 7Cash10,000 Bueno capital10,000 26Purchases9,500 Cash9,500 0Accounts receivable16,000 Sales16,000 June20Cash15,000 Accounts receivable15,000 27Cash9,000 Sales9,000 spliff Venture111 June 30 gag rule entries Sales25,000 Income summary25,000 Income summary19,000 trade in inventory, end3,000 production inventory12,500 Purchases9,500 distribution of profit Income summary6,000 Bueno capital2,000 Castro capital2,000 Duran capital2,000 resolving powers to adventurers Bueno capital12,000 Castro capital14,000 Duran capital2,500 Merchandise inventory3,000 Accounts receivable1,000 Cash24,500 Books of Duran (Manager/Operator) May1 coronation in voice Venture500 Cash500 June30Investment in word Venture2,000Profit from junction Venture2,000 Cash2,500 Investment in sum Venture2,500 Books of Bueno and Castro (Same as in No. 1 requirement) 112Chapter 6 paradox 6 4 (1)Books of Seiko (Manager/Operator) April1JV Cash102,000 Notes collectable PNB34,000 Roles capital34,000 Timex capital34,000 May word take chances64,100 Cash16,300 Rolex capital7,800 JuneRolex capital30,000 JV cash30,000 give voice go111,400 Cash37,400 Rolex capital64,700 Timex capital9,300 JulyCash40,000 Rolex capital15,000 Timex capital10,000 JV cash65,000 enunciate venture55,770 Cash13,970 Rolex capital31,240 Timex capital10,560 heroicCash45,000 Rolex capital67,000Timex capital13,500 JV cash125,500 sound out venture30,600 Cash9,730 Rolex capital16,560 Timex capital4,310 To come in sales JV cash (P421,000 x 96%)404,160 crossroads venture404,160 enounce Venture113 To saucer honorarium of give to PNB Notes account account collectible PNB34,000 Rolex capital34,000 Timex capital34,000 roast venture ( vex disbursal)8,000 JV cash110,000 To inscribe distribution of profit vocalise venture134,290 recognise from JV (30%)40,287 Rolex capital (60%)80,574 Timex capital (10%)13,4 29 Computed as follows keep down debits bestow he JV accountP269,870 quantity credit to the JV account_404,160 extend to (credit balance)P134,290 To saucer settlement Cash32,687Rolex capital128,874 time capital14,099 JV cash175,660 enumerations resolving to Rolex counterbalance of capital account DebitsJuneP30,000 July15,000 distinguished67,000 compensation of note account payable_34,000P146,000 creditApril 1P34,000 May47,800 June64,700 July31,240 August16,560 Profit share_80,574__274,874 citation balanceP 128,874 114Chapter 6 declaration to timex agreement of capital account DebitsJulyP10,000 August13,500 compensation of loan__34,000P57,500 imputeApril 1P34,000 June9,300 July10,560 August4,310 Profit share__13,429_71,599 faith balanceP14,099 elimination to Seiko poise of JV cash account DebitsApril 1P102,000Loan proceeds_404,160P506,160 imputeJuneP30,000 July65,000 August125,500 payment of loan_110,000_330,500 Balance of JV cash175,660 less(prenominal) clot ure to RolexP128,874 liquidation to Timex__14,099_142,973 Settlement to SeikoP 32,687 (2)Partial Balance rag June 30, 2008 Books of Seiko (Manager/operator) authentic assets Investment in critical point Venture knock Venture assets CashP72,000 interchangeable Venture_175,500P247,500 slight justness of separate venturers (P116,500 + P43,300)_159,80087,700 circulating(prenominal) liabilities Notes payable PNB34,000 enunciate Venture115 Computation of balances as of June 30, 2008 JV Cash voice Venture April 1P102,000P30,000JuneMayP 64,100BalanceP 72,000June_111,400 BalanceP175,500 Notes PayableRolex capital P34,000AprilJuneP30,000P34,000April 1 47,800May _________64,700June P30,000P146,500 P116,500 Timex capital P34,000April __9,000June P43,300 business 6 5 unify Balance piece of paper CashP61,000 Receivables122,000 Inventory102,500 opposite assets__40,500 get along assetsP326,000 Accounts payableP61,000 other(a) liabilities96,500 Capital stock50,000 kept up(p) earni ngs_118,500 tally liabilities and stockholders rectitudeP326,000 unite Income didactics SalesP246,750 greet of sales_124,750 everlasting(a) profit122,000 run expenses__58,250 amalgamated net incomeP 63,750 16Chapter 6 occupation 6 6 (a)Journal entries on venture books June 15Cash1,000,000 MacDo1,000,000 sign constituent at 6% July 1 knowledge base2,400,000 owe payable1,650,000 Cash 750,000 Purchased drink down for cash and 6% owe. Aug 1Cash1,100,000 MacDo1,100,000 superfluous contribution at 6%. drink down 950,000 Cash 950,000 salaried for improvements. sept 30 owe payable 250,000 entertain expense- owe 3,750 Cash 253,750 trim owe and stipendiary interest. Oct 31 owe payable 400,000 bear on expense- owe 8,000 Cash 408,000 decrease owe and pay interest. Nov 30mortgage payable 300,000 liaison expense- mortgage 7,500 Cash 307,500 decreased mortgage and paid interest. celestial latitude 31 owe payable 200,000 hobby expense- owe 21,000 Cash 221,000 trim mo rtgage and make semi-annual interest payment. juncture Venture117 31Cash2,600,000 Sales2,600,000 Sales to date. 31Commissions 130,000 Cash 130,000 P2,600,000 x 5% 31Expenses 628,100 Cash 628,100 stipendiary expenses 31 take expense- Venturer 60,000 MacDo 60,000 6% on P1,000,000 from June 15 to celestial latitude 31, and on P1,100,000 from August 1 to declination 31. 31Sales2,600,000 globe (cost of repose sold)1,145,000 Expenses 628,100 Commissions 130,000 engross expense- mortgage 40,250 stake- venturer 60,000 Income summary 596,650 To occlude income and expense accounts. 31Income summary 596,650 MacDo 596,650 MacEn 238,660 To divide gain, 6040. 31MacDo 801,650 Cash 801,650 defrayal on account. (b)Journal entries on MacDos books June 15Investment in crossroads Venture1,000,000 Cash1,000,000 initial contribution. Aug 1Investment in articulation Venture1,100,000 Cash1,100,000 redundant contribution. 118Chapter 6 descent 31Investment in junction Venture 60,000 divert inco me 60,000 Interest get on cash advanced. 31Investment in sound out Venture 357,990Gain on phrase Venture 357,990 60% of gain on venture. 31Cash 801,650 Investment in juncture Venture 801,650 refund in part of advances. (c)MacDo and MacEn joystick Venture Income controversy For the period from June 15 to celestial latitude 31, 2008 SalesP2,600,000 court of globe sold LandP2,400,000 Improvements 950,000 doP3,350,000 unsold set down 2,205,000 1,145,000 pull in profit 1,455,000 Expenses ad and agency expensesP 628,100 Interest on mortgage 40,250 Interest on advances 60,000 Commissions 130,000 858,350 dismiss gainP 596,650 Distributions MacDo (P596,650 x 60%)P 357,990 MacEn (P596,650 x 40%) 238,660Mac Do and MacEn joint Venture Balance winding-clothes celestial latitude 31, 2008 Assets CashP 250,000 Land 2,205,000 aggregate AssetsP2,455,000 Liabilities and faithfulness owe payableP 500,000 MacDo 1,716,340 MacEn 238,660 Total liabilities and equityP2,455,000 Joint Vent ure119 Venturers equity (interest) MacDoMacEnTotal InvestedP2,100,000P2,100,000 Shares GainP 357,990P238,660P 596,650 Interest on advances 60,000 60,000 Commissions 130,000 130,000 Total 417,990 368,660 786,650 Balances 2,517,990 368,660 2,886,650 move back (801,650) (130,000) (931,650) virtue (interests)P1,716,340P238,660P1,955,000