Sunday, January 26, 2020
Optically Active Polymers
Optically Active Polymers Optically active polymers play very important role in our modern society. The speciality of optically active polymers are known with its various characteristics as occurred naturally in mimicry. The present review describes the monomers and synthesis of optically active polymers from its helicity, internal compounds nature, dendronization, copolymerization, side chromophoric groups, chiral, metal complex and stereo-specific behaviour. The various properties like nonlinear optical properties of azo-polymers, thermal analysis, chiroptical properties, vapochromic behaviour, absorption and emission properties, thermosensitivity, chiral separation, fabrication and photochromic property are explained with details. This review is expected to be of interesting and useful to the researchers and industry personnel who are actively engaged in research on optically active polymers for versatile applications. Optically active materials are those which can able to rotate the plane of polarization of a beam of transmitted plane-polarized light containing unequal amounts of corresponding enantiomers. The optical activity originates from the presence of chiral elements in a polymer such as chiral centres or chiral axes due to long-range conformational order in a macromolecule. In fact, most naturally occurring macromolecules possess the ability to organize to more complex high structure rather than single one and manifest their functions. Optically active polymers are related to problems of the charged and reactive polymers, since optical activity is an inherent property of both natural macromolecules as well as a great variety of polymers synthesized. Chiral compounds are optically active and essential for life such as proteins, polysaccharides, nucleic acids, etc. and chirality is most important for existence. About 97% drugs are formed from natural sources, 2% are recemates and only 1% is achiral, in looking of chirality of nearly 800 drugs. Optically active polymers today have also become of great interest and thus play an important role in molecular arrangement and assembly, which is critical for optoelectronics super molecular structure [1-4]. The synthetic optically active polymers may also play important role like mimicry of naturally occurring polymers and thatââ¬â¢s why the extensive studies are required on their synthesis, conformations and properties. Various kinds of optically active polymers e.g., fro m its helicity, internal compounds nature, dendronization, copolymerization, side chromophoric groups, chiral, metal complex and stereo-specific behaviour are reported, however, those are not placed in a systematic manner. In the present review an effort has been made to collect most of those works in one place for better understanding in the subject with detailed explanation of properties like nonlinear optical properties of azo-polymers, thermal analysis, chiroptical properties, vapochromic behaviour, absorption and emission properties, thermosensitivity, chiral separation, fabrication and photochromism. -Classification of optically active polymers Optically active polymers are divided into three types: Biopolymers as obtained from nature. Polymers prepared by almost completely isotactic polymerization by modification of naturally occurring polymer backbones such as polysaccharides. Synthetic polymers as per the requirement with proper tailoring of functional groups. -Speciality of optically active polymer Optical properties of polymers are not so different of other substances, excepting those characteristics related to the chain dimension and structure or conformational changes. Optically active polymers have found interesting applications because of their specific properties. The optical properties of these materials lie at the basis of many applications, for example in chromatographic methods for enantiomeric separations or creating complex optical devices. The dispersion of the specific rotation offers information regarding the conformational changes or Cotton effect. Optically active polymers characteristics as follows: Optically active polymers with configurational chirality: the optical activity is given by the presence of an asymmetric carbon atom in the backbone or in the side chain of the monomer; Optically active polymers with conformational chirality: the optical activity is related to the conformational changes; Optically active polymers with both configurational and conformational chirality: the optical activity is given by macromolecular asymmetry and by the presence of the asymmetrical centers. -Monomers of optically active polymers Some biological polymers are composed of a variety of different but structurally related monomer residues; for example, polynucleotides such as DNA are composed of a variety of nucleotide subunits. The solid-state structures of polystyrene ââ¬â poly(Z-L-lysine) block copolymers were examined with respect to the polymer architecture and the secondary structure of the polypeptide using circular dichroism, quantitative small and wide-angle X-ray scattering, and electron microscopy [5]. Synthesis of optically active polymers The optically active compounds are synthesized by highly efficient methodologies and catalysts. The various synthetic approaches for optically active polymers are described below: Helical polymer: Helicity is one of the subtlest aspects of polymer chain where the polymer chain spiral structure along the chain axis acts like a spring. Helical polymers are frequently occurring in nature in single, double or triple helices form in genes, proteins, DNA, collagen, enzymes, and polypeptides. The helical conformations increase the stability of the natural polypeptides. Preparation of artificial helical polymers is a great challenge to the researchers. So far, only limited success has been achieved in constructing microscale particles using helical polymers, despite the great number of analogous microparticles created from vinyl polymers and even from other conjugated polymers like poly(thiophene), poly(phenylene ethynylene), and poly(fluorene) and polyacetylenes. Meckings et al has performed extensive investigations on preparing nanoparticles from polyacetylenes, which have shown interesting potential in inkjet printing. Later on, various group of researchers have successfully prepared both nano and microparticles consisting of optically active helical substituted polyacetylenes [6]. Such nano- and microarchitectures demonstrated remarkable optical activity and significant potential applications ranging from asymmetric catalysis, chiral recognition/resolution, and enantiomer-selective crystallization to enantio-selective release [7-9]. Synthetic helical polymers may be classified as either static or dynamic helical polymers, depending on the inversion barrier of the helical conformation [10-11]. Static helical polymers have a relatively high energy barrier for helix inversion and are stable in solution, while dynamic helical polymers have a relatively low energy barrier for helix inversion and exist as a mixture of right- and left handed helical domains that are separated by rarely occurring helix reversals. Even a slight incorporation of optically active repeat units can shift the equilibrium to excess one-handed helicity. The chiral recognition properties of biopolymers with skilled emulating of synthetic helical polymers are currently a focus of much interest. Enantioseparation, catalysis, and sensing are among the more promising applications of molecular recognition based on responsive three-dimensional intramolecular or intermolecular superchiral structures. Optically active conjugated polymers represent an attractive class of chiral macromolecules adaptable to this purpose because their chiral behaviour can be augmented by nonlinear electrically conductive or optical properties arising from conjugation along the backbone. The first example of optically active polycarbazoles, poly[N-(R)- or (S)-3,7-dimethyloctyl-3,6-carbazole]s (R- or S-PDOC) were synthesized in 60-70% yield using modified nickel coupling method [12]. Helical polymers are easily denaturalized by certain physical factors e.g. heat, ultraviolet irradiation, and high pressure and by other chemical factors such as organic solvents. Various helical polymers have been synthesized, which include polyisocyanates, polyisocyanides, polychloral, polymethacrylates, polysilanes, polythiophenes, poly(p-phenylene)s, poly(1-methylpropargyl-ester)s, poly(phenylacetylene)s and poly(-unsaturated ketone) [13-19] (Fig. 1). Other polymers are whose optical activity is main chain or side chain chirality dependent e.g. amino-acid-based polymers are nontoxic, biocompatible and biodegradable. Optically Active Polymers Optically Active Polymers Introduction Optically active polymers are related to problems of the charged and reactive polymers, since optical activity is an inherent property of both natural macromolecules as well as a great variety of polymers synthesized. Most of the naturally occurring molecules/macromolecules, such as nucleic acids, proteins, and polysaccharides are chiral and optically active. Chirality is essential for life. This situation can be very obviously seen ifà we look at the chirality of nearly 800 drugs (about 97%) derived from natural sources. Only 2% are racemates and only 1% is achiral. Synthetic optically active polymers are of great interests, since they might mimic the fascinating functions of naturally occurring polymers, leading extensive studies being conducted on their synthesis, conformations and functions. In fact, most naturally occurring macromolecules possess the ability to organize to more complex high structure rather than single one and manifest their functions. Optical activity is a ph ysical spectral property of chiral matter caused by asymmetric configuration, confirmations and structures which have no plane and no centre of symmetry and consequently have two mirror image enantiomeric forms of inverse optical rotation. The recemic mixture of chiral enantiomers is optically inactive. The great majority of natural molecules contain chiral centres and are optically active. This is the case because living systems and their extracts as enzymes are able to produce completely stereoselective asymmetrical synthesis or transformations. This led Pasteur to say that ââ¬Ëlife is asymmetricalââ¬â¢ at the molecular level. The majority of food and drug molecules of physiological activity are chiral [1]. Xi et al. [2-8] investigated about chirality of optically active compounds. Optically active polymers today have also become of great interest owing to their chiral structure which may play an important role in molecular arrangement and assembly, which is critical for optoelectronics super molecular structure [9-12]. Chiral polymers with helical chain backbone have received increasing attention due to their helicity generating from secondary interactions such as hydrogen bonds and van der Waals forces. These chiral helical polymers undergo conformational change as well as helical reversal easily. The concept of the optically active aromatic chromophore as ââ¬Ëconformational probeââ¬â¢ in isotactic polymers can be further extended by the use of optically active monomers [13]. Optically active polymers have exhibited a number of interesting properties in several highly specialized areas such as chromatographic resolution of steroregular [14], chiral [15-16], asymmetric catalysis and phase of the separation of racemic mixtures [17], thermosensitivity [18], synthesis molecular receptors and chiral liquid crystals for ferroelectric and nonlinear optical applications [20]. In the last year [52], Angiolini and co-workers have synthesized and investigated methacrylic polymers bearing in the side chain the chiral cyclic (S)-3- hydroxypyrrolidine moiety interposed between the main chain and the trans azoaromatic chromophore, substituted or not in the 4ââ¬â¢ position by an electron withdrawing group. In these materials, the presence of a rigid chiral moiety of oneprevailing absolute configuration favours the establishment of a chiral conformation of one prevailing helical handedness, at least within chain segments of the macromolecules, which can be observed by circular dichroism (CD). The simultaneous presence of the azoaromatic and chiral functionalities allows the polymers to display both the properties typical of dissymmetric systems (optical activity, exciton splitting of dichroic absorptions), as well as the features typical of photochromic materials (photorefractivity, photoresponsiveness, NLO properties). Recently, highly efficient methodologies and catalysts have been developed to synthesize various kinds of optically active compounds. Some of them can be applied to chiral polymer synthesis and in a few syntheses for optically active polymers; chiral monomer polymerization has essential advantages in applicability of monomer, apart from both asymmetric polymerization of achiral or prochiral monomers and enantioselective polymerization of a recemic monomer mixture. Optically active chiral polymers are not only fundamentally interesting, due to the rich and complex architecture of macromolecular chirality as compared to that of small molecules, but also technologically important because their unique chiral arrays give rise to a number of potential, and in some cases commercially implemented. Classification of Optically active polymers: Optically active polymers are divided into three types: Biopolymers: Biopolymers are the main type of biomaterials. According to their degradation properties, biopolymers can be further classified into biodegradable and non-biodegradable biopolymers. Many implants, such as bone substitution materials, some bone fixing materials, and dental materials, should possess long term stable performance in the body. Recently biopolymers acts as developments in bone tissue engineering, vascular tissue engineering, nerve tissue engineering, genitourinary tissue engineering, regenerative medicine, gene therapy, and controlled drug delivery have promoted the need of new properties of biomaterials with biodegradability. Biologically derived and synthetic biodegradable biopolymers have attracted considerable attention [21]. Polymers prepared by almost completely isotactic polymerization by modification of naturally occurring polymer backbones such as polysaccharides. Synthetic polymers: Polymers synthesized from low molecular weight compounds are called synthetic polymers, e.g., polyethylene, PVC, nylon and terylene [7]. This polymer is also divided into three types: (a) Addition polymers: Addition polymers are including vinyl, aldehyde, isocyanide and acetylene polymers that were prepared via addition polymerization reaction such as poly(acryl amide)s, polyolephynes, polystyrene derivatives, polyazulenes, poly(vinyl ether)s, polymethacrylate, polymethacryloylamine, polychloral, polyisocyanides, polyisocyanates, polyacethylene and polyethers [22ââ¬â32]. (b) Condensation polymers: Condensation polymerization continues to receive intense academic and industrial attention for the preparation of polymeric materials used in a vast array of applications [28]. One of application is synthesis of chiral polymers. For this purpose, monomer must be optically active. (c) Cross-linked gels: One of application is synthesis of chiral polymers. For this purpose, monomer must be optically active. One of application is synthesis of chiral polymers. For this purpose, monomer must be optically active. Why optically active polymers are important? or Speciality of optically active polymer Optical properties of polymers are not so different of other substances, excepting those characteristics related to the chain dimension and structure or conformational changes. Optically active polymers have found interesting applications because of their specific properties. The optical properties of these materials lie at the basis of many applications, for example in chromatographic methods for enantiomeric separations or creating complex optical devices. The dispersion of the specific rotation offers information regarding the conformational changes or Cotton effect. Optically active polymers characteristics as follows: -Optically active polymers with configurational chirality: the optical activity is given by the presence of an asymmetric carbon atom in the backbone or in the side chain of the monomer; Optically active polymers with conformational chirality: the optical activity is related to the conformational changes; Optically active polymers with both configurational and conformational chirality: the optical activity is given by macromolecular asymmetry and by the presence of the asymmetrical centers. Monomers of Optically active polymers Polymerization is the process of combining many small molecules known as monomers into a covalently bonded chain or network. During the polymerization process, some chemical groups may be lost from each monomer. This is the case, for example, in the polymerization of PET polyester. The monomers are terephthalic acid (HOOC-C6H4-COOH) and ethylene glycol (HO-CH2-CH2-OH) but the repeating unit is -OC-C6H4-COO-CH2-CH2-O-, which corresponds to the combination of the two monomers with the loss of two water molecules. The distinct piece of each monomer that is incorporated into the polymer is known as a repeat unit or monomer residue. The identity of the monomer residues (repeat units) comprising a polymer is its first and most important attribute. Polymer nomenclature is generally based upon the type of monomer residues comprising the polymer. Polymers that contain only a single type of repeat unit are known as homopolymers, while polymers containing a mixture of repeat units are known as copolymers. Poly(styrene) is composed only of styrene monomer residues, and is therefore classified as a homopolymer. Ethylene-vinyl acetate, on the other hand, contains more than one variety of repeat units and is thus a copolymer. Some biological polymers are composed of a variety of different but structurally related monomer residues; for example, polynucleotides such as DNA are composed of a variety of nucleotide subunits. The solid-state structures of polystyrene ââ¬â poly(Z-L-lysine) block copolymers were examined with respect to the polymer architecture and the secondary structure of the polypeptide using circular dic hroism, quantitative small- and wide-angle X-ray scattering, and electron microscopy [33]. Synthesis of optically active polymers Much of the attention in chiral polymers results from the potential of these materials for several specialized utilizations that are chiral matrices for asymmetric synthesis, chiral stationary phases for the separation of racemic mixtures, synthetic molecular receptors and chiral liquid crystals for ferroelectric and nonlinear optical applications. Presently optically active compounds are synthesized by highly efficient methodologies and catalysts. In a few synthetic approaches for optically active polymers, chiral monomer polymerization has essential advantages in applicability of monomer, apart from both asymmetric polymerization of achiral or prochiral monomers and enantioselective polymerization of a racemic monomer mixture [17].
Friday, January 17, 2020
Cafr Instructions
ACC 4043/6043 Governmental Accounting CAFR CASES Instructions: Obtain a copy of a recent Comprehensive Annual Financial Report (CAFR). You are to answer the attached questions for CAFRs 1 to 5. You do not have to do the other ones. In responding to the questions, recognize that yes and no answers are generally not sufficient. I am allocating significant points to these cases, and I want your answers to indicate that you have read and understood the information presented in your CAFR.For example, in question (d) in Chapter 1, donââ¬â¢t just say yes the CARF does contain an organizational chart, a table of contents, a list of principal officials, and so on, but list them and be descriptive of what you find. If you run into terms that you are not familiar with, check the index at the back of the book to find where it is discussed, or you can ask me. I am available to help if you have questions or run into difficulties. CAFR 1 Obtain a copy of a recent Comprehensive Annual Financial R eport.If I donââ¬â¢t have sufficient numbers for everyone, these may be obtained by writing or calling the director of finance in a city or state of your choice. You will have questions related to the annual report dealing with a number of the chapters in the textbook. Answer the following questions related to your CAFR. a. What are the inclusive dates of the fiscal year? b. Write the name and address of the independent auditor. Is the auditorââ¬â¢s opinion unqualifiedâ⬠If not, describe the qualification.Is the opinion limited to the basic financial statements, or does the opinion include combining and individual fund statements? c. Is the report separated into the three distinct sections: introductory, financial, and statistical? Does the report have a ââ¬Å"single auditâ⬠section at the end? (A few CAFRs include their single audit report in the CAFRââ¬âsee Chapter 13 for more detail of the single audit requirements. ) d. Does the report contain an organizatio n chart? A table of contents?A list of principal officials? A letter of transmittal? Is the letter of transmittal dated and signed by the chief financial officer? List the major items of discussion in the letter of transmittal. e. Does the report include a Managementââ¬â¢s Discussion and Analysis? List the major items of discussion. f. Does the report include the government-wide statements (Statement of Net Assets and Statement of Activities)? g. Does the report reflect fund financial statements for governmental, proprietary, and fiduciary funds?List those statements. List the major governmental and proprietary funds (the funds that have separate columns in the governmental and proprietary fund statements. ) CAFR 2 Using your CARF, answer the following questions: a. Compare the items discussed in the MD&A in your CAFR with the list of items in this chapter. Which topics listed in this chapter are not in your CAFR? Which topics are in CAFR that are not listed in this chapter? Do y ou think your CAFR has a reasonably complete discussion? b.From the MD&A in your report, write a short summary of (1) the financial condition of your government, (2) a comparison of revenues compared with the prior year, (3) a comparison of expenses compared with the prior year, and (4) a comparison of budgeted and actual activity. c. From the Statement of Net Assets, write down the following: (1) unrestricted net assetsââ¬âgovernmental activities; (2) unrestricted net assetsââ¬âbusiness-type activities; (3)restricted net assets by restrictionââ¬âgovernmental activities; (4) restricted net assets by restrictionââ¬âbusiness-type activities; and (5) unrestricted and restricted net assetsââ¬âcomponent units. . From the Statement of Activities, write down the following: (1) net program expense (or revenue)ââ¬âgovernmental activities; (2) net program expense (or revenue)ââ¬âbusiness-type activities; (3) net program expense (or revenue)ââ¬âcomponent units; (4) change in net assetsââ¬âgovernmental activities; (5) change in net assetsââ¬âbusiness-type activities; and (6) change in net assetsââ¬âcomponents units. Do the ending net asset figures in this statement agree with the net asset figures in the Statement of Net Assets? e.From the Statement of Revenues, Expenditures, and Changes in Fun Balances for Governmental Funds, identify the names of the major governmental funds. CAFR 3 A. ) Look at the Statement of Revenues, Expenditures, and Changes in Fund Balances for the governmental funds. List the revenue source classes. Do they agree with those sources discussed in this chapter? Are expenditures reported by character? List the functional classifications under the current character classification. Do those classifications agree with those listed in the example shown in this chapter? Are Other Financing Sources and Uses presented separately?Does your report show transfers in? Transfers out? Capital leases? Proceeds of bonds? B. ) Look at the Budgetary Comparison Schedule in the RSI section of your annual Report (or Budgetary Comparison Statement, if that is used by your government) for the General Fund. Is the budgetary format used, or is the schedule in the format used for the Statement of Revenues, Expenditures, and Changes in Fund Balances? Does the report reflect the original budget, revised budget, and actual figures? Are variance columns presented comparing the actual with the revised budget? Comparing the original with the revised budget?Is a reconciliation between the budgetary basis of accounting and GAAP presented on the budgetary comparison schedule or in a separate schedule? What are the major differences, if any? Are budgetary comparison schedules (or statements) presented for special revenue funds? Are all special revenue funds included? C. ) Look at the note that describes the basis of budgeting (usually in the Summary of Significant Accounting Policies). Is the budget prepared on the GA AP basis or some other basis? Are the differences, if any between the budgetary basis and GAAP clearly explained?Do unexpected encumbrances lapse at year-end? If unexpected lapse, are they normally expropriated in the following year? Do the notes describe the budget calendar (a separate note may have this information)? Do the notes describe the legal level of budgetary control and the levels at which certain budget revisions might be made? Were budget revisions necessary during the year? CAFR 4 A. ) Look at the General Fund column of the Balance Sheet for governmental funds. What are the major assets? Liabilities? What reserves have been established for fund balance? Are any designations shown?Are taxes receivable offset by Deferred Revenues? Are the amounts the same? (If so, this would indicate cash accounting for property taxes. ) B. ) Look at the General Fund column of the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances. Prepare a schedule sho wing percentages of revenues by source. Prepare a schedule showing percentages of expenditures by function. Does your government have significant transfers in or out? Can you identify the fund that provide or receives these resources? Does your government have any other financing sources or uses?Special and/or extraordinary items? C. ) Does your government report any special revenue funds as major funds in the governmental fund statements? What are they? What are the major revenue sources? Expenditure functions? D. ) Review the notes to the financial statements to determine the measurement focus and basis of accounting used to prepare the governmental fund financial statement. Do the notes describe modified accrual accounting in a manner consistent with this book? Which revenue sources are subject to accrual? Are expenditures generally recognized when goods and services are received?Which specific modifications to accrual accounting are mentioned in the notes? E. ) Look at the Gener al Fund column of the governmental fund statements from the point of view of a financial analyst. Is the Fund Balance as the balance sheet dater larger or smaller than at the beginning of the year? Are reasons for the change apparent from the statements? Compute a ratio of fund balance/general fund revenues and compare it with your class memberââ¬â¢s. CAFR 5 A. ) Look at the governmental fund financial statements. Are any major capital projects funds included? If so, list them.Attempt to find out the nature and purpose of the projects from the letter of transmittal, the notes, or MD&A. What are major sources of funding, such as bond sales, intergovernmental grants, and transfers from other funds? Were the projects completed during the year? B. ) Again looking at the governmental fund financial statements, are any major debt service funds included? If so list them. What are the sources of funding for these debt service payments? C. ) Does your report include supplemental informati on including combining statements for nonmajor funds? If so, are any capital projects and debt service funds included?If so, list them. Indicate the major revenue and other financing source categories for these funds. D. ) Look at the governmental fund Statement of Revenues, Expenditures, and Changes in Fund Balances, specifically the expenditure classification. Compute a ratio of capital outlay/total expenditures. Again compute a ratio of debt service/total expenditures. Compare those with your classmatesââ¬â¢ ratios. Comment on the possible meaning of these ratios. E. ) Look at the notes to the financial statements, specifically the note (in the summary of significant accounting policies) regarding the definition of modified accrual accounting.Does the note specifically indicate that modified accrual accounting is used for capital projects and debt service funds? Does the note indicate that debt serve payments, both principal and interest, are recorded as an expenditure when du e? F. ) Does your government report capital lease payable in the government-wide Statement of Net Assets? If so, can you determine if new capital leases were initiated during the year? Can you trace the payments related to capital leases? G. ) Does your government report permanent funds, either major or nonmajor? If so, list them.What are the amounts of the permanent resources available for governmental purposes? What is/are the governmental purpose(s)? CAFR 6 A. ) Find the Statement of Net Assets for the proprietary funds. Is the Net Asset or the Balance Sheet format used? List the major enterprise funds from that statement. Is the statement classified between current and noncurrent assets and liabilities? Are net assets broken down into the three classifications shown in your text? Is a separate column shown for internal service funds? B. ) Find the Statement of Revenues, Expenses, and Changes in Net Assets for the proprietary funds.Is the ââ¬Å"all-inclusiveâ⬠format used? Are revenues reported by source? Are expenses (not expenditures reported by function or by object classification? Is depreciation reported separately? Is operating income, or a similar title, displayed? Are nonoperating revenues and expenses shown separately after operating income? Are capital contributions, extraordinary and special items, and transfers shown separately? List any extraordinary and special items. C. ) Find the Statement of Cash Flows for the proprietary funds. List the four categories of cash flows. Are they the same as shown in the text?Are interest receipts reported as cash flows from investing activities? Are interest payments shown as financing activities? Is the direct method used? Is a reconciliation shown from operating income to net cash provided by operations? Are capital assets acquired from financing activities shown as decreases in cash flows from financing activities? Does the ending cash balance agree with the cash balance shown in the Statement of Net Assets (note that restricted assets may be included)? D. ) If your government has a CAFR, look to any combining statements and list the nonmajor enterprise funds.List the internal service funds. E. ) Look at the financial statements from the point of view of a financial analyst. Write down the unrestricted net assets balances for each of the major enterprise funds, and (if you have a CAFR) the nonmajor enterprise funds and internal service funds. Look at the long-term debt of major enterprise funds. Can you tell from the statements or the notes whether the debt is general obligation or revenue in nature? Write down transfers for each of the funds. Compare these numbers with prior years, if the information is provided in your financial statements.Look at the transfers. Can you tell if the general government is subsidizing or is a subsidized by enterprise funds? CAFR 7 A. ) Look at the Statement of Fiduciary Net Assets. Which fund types are included? Is the Statement prepared in a fo rmat in which Assets ââ¬â Liabilities = Net Assets? Are net assets shown as being held in trust for employee benefits and other purposes? Look at the Statement of Changes in Fiduciary Net Assets. Has the government refrained from including agency funds in that statement? Are increases and decreases shown as additions and deductions, rather than revenues and expenses?What are the main additions? What are the main deductions? B. ) Are agency funds included in the Statement of Fiduciary Net Assets? If so, look to the notes or combining schedules and list the individual agency funds. Has the government limited itself to agency funds that are held for individuals, organizations, or other governmentsââ¬ânot for other government funds? Do agency funds report only assets and liabilities, not net assets? Does the government report a Statement or Schedule of Changes in Assets and Liabilities for agency funds? C. ) Does the government have private-purpose funds?If so, list them. Descri be the purposes for which they exist. Can you tell if any of those funds are endowments, and have resources permanently restricted? How much income was generated by each of the private purpose funds, and how much was released for use? Does the government report escheat property as private-purpose funds? Is so, indicate the nature of the process by which property is released and for what purpose. D. ) Does the government report investment trust funds? If so, describe the nature of the external investment pool. Which other governments are included?Has your government refrained from including its own investments in the investment trust funds? E. ) List the pension funds included in the financial statements. From the notes, list the other pension plans that are available to employees of your governmental unit. Are those plans agent plans or cost-sharing plans? Defined contributions or defined benefit? Are required disclosures made in the notes for all pension plans, whether or not the p lans are included as trust funds? Are the two RSI Schedules included in your report (when defined benefit plans are reported)?Look at the actuarial status of the plans and comment about the potential impact of pensions on the financial condition of the government. F. ) Look at the note disclosures regarding investments. Are investments reported at fair value? Do the notes disclose the realized gains or losses on investments? Do the notes categorize investments based on risk? When the government created internal investment pools for management purposes, does the government report the individual investments and income from those investments in the funds that provided the resources?CAFR 8 A. ) Find the reconciliation between the governmental fund balances and the governmental-type activities net assets. This might be on the governmental fund Balance Sheet or in a separate schedule in the basic financial statements. List the major differences. What is the amount shown for capital assets ? How much is due to the incorporation of internal service funds? Was an adjustment made for deferred property taxes or any other revenue? What is the adjustment due to the inclusion of long-term liabilities? What other adjustments are made?B. ) Find the reconciliation between the governmental fund changes in fund balances and the governmental-type activities changes in net assets. This might be on the governmental Statement of Revenues, Expenditures, and Changes in Fund Balances or in a separate schedule. List the major differences. How much is due to the difference between depreciation reported on the Statement of Activities and the reported expenditures for capital outlays on the Statement of Revenues, Expenditures, and Changes in Fund Balances?How much is due to differences in reporting expenditures versus expenses for debt service? How much is due to the incorporation of internal service funds? How much is due to differences in reporting proceeds versus gains on sale of capital assets? How much is due to additional revenue accruals? How much is due to additional expense accruals? What other items are listed? C. ) Look at the Statement of Net Assets, especially the net asset section. Attempt to prove the Net Assets Invested in Capital Assets, Net of Related Debt figure from the information in the statement or the notes.List the individual items of net assets that are restricted; this might require examination of the notes to the financial statements. D. ) Look at the Statement of Activities. List the net exenses (revenues) for governmental activities, business-type activities, and component units. List the change in net assets for governmental activities, business-type activities, and component units. Attempt to find from the notes the component units that are discretely presented. E. ) Look throughout the annual report for disclosures related to capital assets.This would include the notes to the financial statements, any schedules, and information in the MD&A. Summarize what is included. What depreciation method is used? Are lives of major classes of capital assets disclosed? F. ) Look throughout the annual report for disclosures related to long-term debt. This would include the notes to the financial statements, any schedules in the financial and statistical sections, and the MD&A. Summarize what is included. Are the schedules listed in this chapter included? What is the debt limit and margin? What is the direct debt per capita? The direct and overlapping debt per capita?
Thursday, January 9, 2020
Essay about The Effects of Geography on the US - 727 Words
Geography is an incredibly important part of the development of all countries. Geography, however is a very broad topic; it includes several things such as climate, physical features, size, and natural resources. Often times, events in history are caused or affected by these factors. They can, even further, cause lasting economic, social, and even political effects. Two examples of this is in America are, the devastating, hurricane Katrina, and the Louisiana Purchase. The Louisiana Purchase was a huge part of American history, and was a huge geographically influenced decision. In 1762, Louisiana was claimed as a colony by Spain. Over the next several decades the rights to this area would be bounced back and fourth between Napoleon,â⬠¦show more contentâ⬠¦He decided that the whole plot of land was useless to him after Haiti revolted successfully. The united states by this point had made it clear that they wanted to buy New Orleans through treaty for about $10 million. This was an extremely important concept to America. Tomas Jefferson, the president at the time was a strict interpreter of the constitution. At a federal level, there was no way to purchase land, and it, he felt, would make less of state power. At the time there were two rivaling political powers, federalists and anti-federalists. They debated the power of the countries power versus the power of the states individually. As a strict constitutionalist he had a very hard decision to make: Go to war with France to remove the possibility of France waging war in the future, or allow the Europeans to stay and risk the safety and economy. There was a huge amount of civil unrest caused by this. Americans thought that Jefferson was being a hypocrite because this acquisition would go against his campaigns message. A present metaphor would be that McCain pulled out of the middle east immediately after gaining office had he won. Slavery was also a concern. Even more importantly was the question that burn ed in even Jeffersonââ¬â¢s mind. Was is constitutional? Jefferson in the end sacrificed his own beliefs on the altar of Americaââ¬â¢s safety. This Largely paid off because when Napoleon offered the WHOLE territory for only an additional $5 million. Jefferson, seeing theShow MoreRelatedExpanded Application of Gis/Gps778 Words à |à 4 Pagesquite unsure exactly what we would be talking about. First thing that came to mind was maps, then it was on different areas in the world, then how different cultures survive and adapt to different areas etc. So my mind began wondering down this Geography journey. So once I got the first assignment about the Expanded Application if GIS and GPS, I was stomped. So of course thats exactly where I started my research. First thing I looked up was what is GIS or Graphic Information Systems. A GIS combinesRead MoreGeography : History And Geography1325 Words à |à 6 Pagesthat has shaped societies and cultures; war is greatly influenced by geograp hy. History and geography are both important when considering wars; history tells what events took place, but geography tells us the why, where, and how. One can study geographyââ¬â¢s effects on war through geographyââ¬â¢s subtopics: physical, human, economic, and political geographies. For example, war strategies and methods are geography based. Physical geography studies the terrain and landforms in the war-ridden area; these canRead MoreImportance Of Geography Essay873 Words à |à 4 PagesJustin Merry What is geography?......... And why do we study it? Geography is knowledge of not only where places are, but also why and how they are there. And also predicting where places may be in the future. The word geography originated from the Greeks. It literally translates to ââ¬Å"Earth Descriptionâ⬠. Which makes sense because thats exactly what geography is. Geography is an all encompassing discipline that seeks an understanding of the Earth and its human and natural complexities. Two termsRead MoreIntersectionality Importance1081 Words à |à 5 PagesIf I were to say ââ¬Å"intersectionalityâ⬠, most people I know, besides the ones outside of this geography course, would have no idea what I meant. As a matter of fact, I myself had never heard of intersectionality before the guest lecture. So, what exactly is intersectionality, why is it important, how does it affect identity, and how does it fit into the context of a geography class? I will be answering all these questions in my essay. So, to begin to understand intersectionality and its importanceRead MoreFires Essay954 Words à |à 4 Pageswildfires will be effect that we will be studying in class which is related to this aspect of the reading. Even though there are other aspects that can cause wildfires that we will be talking about in class but they wouldnââ¬â¢t be related to BC interior or this article in particular, like in other place around the world volcanic eruptions can create hot lava or can have ashes fall on trees which can flare up into a fire How Does This Article Fit Into The Broad Themes Of Geography? This article fitsRead MoreThe French Revolution And The American Revolution1051 Words à |à 5 Pagesthe Christians of Europe for the recovery of the Holy land from the Muslims. The Christians of Europe wanted their Holy land back from the Muslims. Perspective- Perspective is the way someone looks at something. Artistic techniques used to give the effect of three-dimensional depth to two-dimensional surfaces, or the viewpoint of something. Printing Press- The Printing Press was a machine invented by Bi Sheng in the 1400ââ¬â¢s. This machine was created to communicate better with people and it was usedRead MoreThe Impacts of the Residential School System on the Aboriginal People of Canada1017 Words à |à 4 Pagesunderstanding a unified conception of Aboriginal Geographies of Canada - particularly for understanding the Geographies of The Canadian Residential Schools System (RSS). The Canadian Residential School System was an early government led approach to Indigenous ââ¬Ëdevelopmentââ¬â¢. It was initially implemented to educate the ââ¬Ëuncivilisedââ¬â¢ Aboriginal populations of Canada as a way to assimilate Indigenous people into the colonial settler population. This created profound effects on Indigenous people in Canada, includingRead MoreThe Effect Of Geography On Firm s Characteristics And Financial Decisions1626 Words à |à 7 Pagesliterature: the capital structure, the location effect, and the pe er effects literature. In the classical capital structure context, Fischer, Heinkel, and Zech-ner (1989) and Leland (1994), (1998), Hovakimian, Opler, and Titman (2001) show that firms periodically readjusts their capital structures toward a target ratio. Lemmon, Roberts, Zender (2008) show that the majority of changes in leverage ratio is caused ââ¬Å"by an unobserved time-invariant effect that generates surprisingly stable capital structuresRead MoreThe Relationship Between Geography, Climate And Economic Performance Through Individual Income Levels1388 Words à |à 6 Pages1. Introduction The purpose of the study is to establish and evaluate the relationship between geography, climate and economic performance through individual income levels. This has been very vast area of consideration in the academic community. Therefore, on the basis of extensive literature survey and previous research analytics on similar disciplines, the scope of the present research would be conducting a two-stage econometric estimation, mainly regression to compute the relationship at the municipalRead MoreWhy Is It Important For Study Geography?1227 Words à |à 5 Pageshave experimented with, and improved the skill to track the physical features of the Earth that we live on, and human activities. Then, in modern society, it is required to study geography in many educational institutions. Why is it so important to study geography? There are few reasons why we should all learn geography. First of all, Technology alters relationships between places. As the technology developed through the year s, many aspects of interrelationship changed. Communication is improving;
Wednesday, January 1, 2020
The Tragedy of Romeo and Juliet - 703 Words
ââ¬Å"Romeo, Romeo, wherefore art thou?â⬠(2.2. 36), could be one of the most well known quotes from Shakespeareââ¬â¢s tragic and romantic play Romeo and Juliet. In this quote, Juliet is asking why Romeo has to be a Montague; she cannot marry him because he is a family enemy. In the end of the story, the two lovers are finally joined together by taking their own lives. Although it was their choice to die, there were many people who influenced them into taking such a path. The strategy of Friar Lawrence, the poor advice of the nurse to Juliet and the Capuletââ¬â¢s plan for Juliet to marry Paris led to Romeo and Julietââ¬â¢s death. The Friarââ¬â¢s faulty plan to join Romeo and Juliet led to their death. Romeo and Juliet fall in love despite their familyââ¬â¢s constant feud. Both of them knew they could not be together because of their familyââ¬â¢s hatred of one another; however, they fall in love. After being together for just a few short hours, they decide to get married. Romeo went to the Friarââ¬â¢s cell to ask him to marry he and Juliet. In the beginning, the Friar wanted nothing to do with this marriage but he saw it as a way of ending the feud and then changed his mind. He says, ââ¬Å"Come, young waverer, come, go with me. In one respect all thy assistant be, for this alliance may so happy prove to turn your household rancor into pure love.â⬠(2.3. 96-98). With that, the Friar agreed to marry them, hoping to end the feud between the two families. Shortly after this, Romeo was banished from the city forShow MoreRelatedThe tragedy of Romeo and Juliet1000 Words à |à 4 Pagesà «The trage dy of Romeo and Julietà » written by William Shakespeare (1564-1616). The plot of the tragedy for the modern people can be fantastic, but the feelings so accurately and piercingly transmitted by author are real. à «The tragedy of Romeo and Julietà » is the story about a real, strong , no childrenââ¬â¢s love of two young people from two different feuding families, about Juliet Capulet and Romeo Montague, about two lovers who couldnââ¬â¢t live without each other. Only young, clean, à ½Ã µ Ã' à ²Ã' à ·Ã °Ã ½Ã ½Ã'â¹Ã µ à ¿Ã'â¬Ã µÃ ´Ã'â¬Ã °Ã' Ã' Ã'Æ'à ´Ã ºÃ °Ã ¼Ã ¸Read MoreThe Tragedy of Romeo and Juliet671 Words à |à 3 PagesIn the play Romeo and Juliet by Shakespeare there are many occurrences that lead to tragic events. Many people caused or had a part in the tragedy in this play. One example is, Mercutio cursed the two houses before he died and the result was Friar John never sent Romeo the letter with the plan of faking Julietââ¬â¢s death. Thes e tragedies help shape the plot of the play. One tragic event will start a chain reaction that will lead to another tragic event. According to Matthew J. Bolton, Mercutio wasRead MoreThe Tragedy of Romeo and Juliet655 Words à |à 3 Pagesturmoil through his language in Romeo and Juliet. His tragedy shows how hate and love coincide with one another. Throughout the play, Romeo and Julietââ¬â¢s passion for each other keeps them together, but eventually kills them both. Shakespeare creates the conflict through his language. His use of similes, metaphors, and verbal irony set the mood for his play. The way these components flow together create the atmosphere that made this misfortune legendary. In Romeo and Juliet, Shakespeare uses similes oftenRead MoreThe Tragedy of Romeo and Juliet1081 Words à |à 5 Pages It is truly a tragedy when two people, who are deeply in love, kill themselves; it is much worse when one of their closest counselors and confidants is to blame for their tragic ending. Friar Laurence is the most to blame for Romeo and Julietââ¬â¢s death because he didnââ¬â¢t get parental consent to marry Romeo and Juliet, he lied to everyone about whether Juliet was dead or not, and he was the one who provided Juliet with the potion that eventually lead to the death of both young people. Read MoreThe Tragedy of Romeo and Juliet1040 Words à |à 4 Pages ââ¬Å"The tragedy of Romeo and Julietâ⬠was written by William Shakespeare (1564-1616). The plot of this tragedy can be fantastic for modern people, but the feelings, which are so accurately and piercingly transmitted by the author, are real. ââ¬Å"The tragedy of Romeo and Julietâ⬠is the story of the really strong love of two young people from two different feuding families. Juliet Capulet and Romeo M ontague are two lovers who couldnââ¬â¢t live without each other. Only young, clean, unprejudiced people such asRead MoreThe Tragedy Of Romeo And Juliet1993 Words à |à 8 PagesShakespeare s The Tragedy of Romeo and Juliet, the Capulets selfishness and rage, Nurse s passiveness and moral abandonment, and Friar Lawrence s hastiness and insensitivity causes Romeo and Juliet s alienation and desperation, showing the link between a lack of sensible guidance and rash decisions. Lord and Lady Capulet s explosive anger and selfishness alienate Juliet, teaching how a lack of sensible guidance leads to impetuous choices. Before the Capulet party, Lady Capulet asks Juliet, How standsRead MoreThe Tragedy of Romeo and Juliet543 Words à |à 2 Pages ââ¬Ëââ¬â¢For never was a story of more woe than this of Juliet and her Romeoââ¬â¢Ã¢â¬â¢ ââ¬â William Shakespeare, Romeo and Juliet. Romeo and Juliet are star crossed lovers and their lives are cut short by death. Are family wishes hazardous, or is it deadly to have flaws? Is the victim at fault here? In the play, Romeo and Juliet, William Shakespeare provides several of actions and influences that caused Julietââ¬â¢s tragedy. The death of Juliet can be blamed on multiple factors. It is clear that she is partiallyRead MoreRomeo and Juliet, Tragedy or Romance791 Words à |à 3 PagesRomeo and Juliet, Tragedy or Romance? What determines what a true love story is? Many events in Romeo and Juliet make the audience question whether or not they are truly in love or are just blinded by a false or not true version of a not so deep feeling. Romeo and Juliet is a famous love story but it stands out compared to other love stories. Romeo and Juliet continue to be a true love story to this day. They are married at a young age and differentiate from other love stories, itââ¬â¢s still consideredRead MoreRomeo and Juliet as a Tragedy Essay1553 Words à |à 7 PagesRomeo and Juliet as a Tragedy Romeo and Juliet is a tragedy, which was written by William Shakespeare in 1599. The Elizabethans totally believed in fate, they believed that your destiny was fated. They also believed that fate was fickle, it could change, one day everything would be good and the next day things could be really bad. If you challenged fate, it would take up the challenge. If it wasnââ¬â¢t fate there are many more things which could have caused the tragedy;Read MoreThe Blame For The Tragedy Of Romeo And Juliet1074 Words à |à 5 PagesRucha Dave Bergamotto Academic English I: 2A 21 April 2015 The Blame for the Tragedy of Romeo and Juliet In spite of the fact that William Shakespeare continuously alludes to the idea that fate dooms Romeo and Juliet, the theory yet remains doubtful. Some perceive the duo as ââ¬Å"star crossedâ⬠lovers, whereas others believe that the actions and traits of those associated with the pair cause the unfortunate ending of the play( I, i, 6). Friar Lawrence in particular, exists as a figure whom the couple
Tuesday, December 24, 2019
The Iliad Greeks And Their Love For War - 1568 Words
Josef Affourtit Affourtit.2 February 10th, 2017 CLAS1101 The Iliad: Greeks and Their Love for ââ¬ËWarââ¬â¢ It has long been a popular scholarly opinion that the Greeks in the Iliad were lovers of war and violence. The Greeks were most definitely primal beasts, and blood shedders, a fact made abundantly clear in the Iliad. However, I think that the Greeks were not lovers of war, furthermore I think this interpretation is shortsighted. The amount of violence in the Iliad seems to be evidence for their love of war, but the ancient world was primal and passionate, and these ancient beasts were not strangers to bloodshed and violence. Thus, I think the amount of violence in the Iliad does not perpetuate the Greeks love for war, but rather shows theirâ⬠¦show more contentâ⬠¦When a Greek hero kills a Trojan commander or hero, the Greeks rejoice because there was immediate honor granted to the killer. He has done well for his name and his people, which is why the kill is celebrated. If the Hero had slain a goat, the Greeks would not have rejoiced (unless they were particularly famished tha t day), because the Greeks do not celebrate bloodshed for the sake of red, they celebrate honor and immortality granted to those who exhibit greatness. This is also why I think Homer and other story-telling decedents choose to remember those that are bastards and those that are highborn. A bastard being less honorable than a noble highborn man, and than those born from human woman and a god for a father. I cannot accept that through millennia of retellings of the Iliad, such a seemingly minuscule detail such as bastard would be kept without reason. The description ââ¬Ëbastardââ¬â¢ appears many times during the bloodshed of the Iliad. In Book IV, ââ¬Å"As the javelin homed in on Democoà ¶n, Pramââ¬â¢s bastard son from his horse farm in Abydosâ⬠(Homer, Iliad 4), it is again mentioned the honor associated with the kill, a bastard boy, rather than a hero. Then, Meges kills Pedaeus in Book V, Homer makes sure to detail ââ¬Å"Though he was a bastardâ⬠¦Ã¢â¬ . Bastar d was more clearly described as being lesser and almost dishonorable in Book VII, when King Agamemnon addressed Teucer, bastard of Telamon, ââ¬Å"â⬠¦and you will save the day for the Greeks, â⬠¦ though you were a bastard.Show MoreRelatedHonor in the Iliad and Antigone Essay1007 Words à |à 5 Pagesthroughout the Iliad and Antigone. Both texts demonstrate that honor is essential to Greek heroes because honor is the foundation of the society and family. Homer and Sophocles clearly show that honor guides peopleââ¬â¢s actions and responses and decides the fate of themselves and others. Both authors also place emphasis on the importance of proper burial because it is a strong indication of honor to the deceased and the deceasedââ¬â¢s family. As can be seen in the Iliad and Antigone, the aim of every Greek hero isRead MoreTheme Of The Iliad1318 Words à |à 6 PagesThemes found in the Iliad The Iliad is one of the greatest and earliest works of Greek literature beautifully written by Homer. The poem was set at the last year of the Trojan War prior the fall of Troy, that was indeed ten years long. Moreover, the focus of this poem is a conflict that rose among Agamemnon, king of Mycenae and commander-in-chief of the allied Greeks, and Achilles, the greatest warrior, rather than the events and battles that occurred in the Trojan War between the Greeks and Trojans. ThroughoutRead MoreJustice and Love in the Iliad 959 Words à |à 4 Pages Simone Weil argues that the way Homer presents war and the use of force in the Iliad, in all of its brutality, violence, and bitterness bathes the work in the light of love and justice (pg 25). The point Weil is making is that by depicting the suffering of all of these men regardless of their side, or strength Homer equalizes them in a ââ¬Å"condition common to all menâ⬠(pg 25). Because Homer equalizes them the reader can feel empa thy, or at least compassion for all of the men. However while Weil isRead MoreAnalysis Of Lysistrata And Homers The Iliad1120 Words à |à 5 Pagesancient Greek culture is rich in many elements and is hence reinforced through the diversity and authenticity of the ancient Greek tales. It is through the ancient Greek tales, that the true depiction and discernment of the ancient Greek society comes to life. Aristophaness Lysistrata and Homerââ¬â¢s The Iliad are examples of the ancient Greek tales that tell stories of the social, religious, cultural and moral theories that reflect the ancient Greek society. Through the societal aspects, like war, loveRead MoreComparison between The Iliad and The Women of Troy Essay903 Words à |à 4 PagesThe Iliad by Homer and the Women of Troy by Euripides are both Greek works of literature that look at the Trojan War from different perspectives. Book 6 of the Iliad illustrates that the ultimate glory is to fight for the city with no regard to th e impact on the family. The Women of Troy focuses on the negatives that war causes, especially towards the soldierââ¬â¢s wives and children. Whereas the Iliad focuses on the battle itself and centers on the warriors, the Women of Troy focuses on the wrathRead MoreEssay on Womens Roles in Greek Society 1201 Words à |à 5 PagesThe Iliad uncovers the truth behind what Greeks believed to be the role of women in society. The Greek goddesses and the mortal women represent two sides that women had in society. The Greek goddesses held power over the war, whereas, the mortal women are there as prizes or timà ©. Aphrodite is the prime example of a goddess who held a lot of power, mainly by using manipulation, in the Trojan War. Helen represents the quintessential idea of a woman representing timà ©. These two portrayals of women inRead MoreWar: Unjustifiable and Absurd978 Words à |à 4 Pages War is a lot like love: it costs a lot of money, time, and energy; it distracts you from other areas of life; sometimes you win, sometimes you lose, but most importantly, in the end, itââ¬â¢s still worth fighting for. But unlike love, war cannot and should not be justified and disregarded, by gods or men. No matter what people try to do to resolve their disputes, sometimes they get so aggravated that they resort to killing each other, and the taking of a life is no light matter. Itââ¬â¢s no coincidenceRead MoreThe Iliad Vs. Troy1692 Words à |à 7 PagesSlater Poem vs Film The Iliad vs ââ¬Å"Troyâ⬠Achilles and Hector fighting with Athena and Apollo on both sides of the Warriors Introduction Written by the ancient Greek poet, Homer, The Iliad was an epic documented on the nearly 10-year long war between the Trojans and the Greeks. Although the epic had occurred in 1194ââ¬â1184 BC, the epic was passed down through generations, orally, until Homer wrote the Iliad 500 years after the Trojan war in 750 BC. An adaptation of the Homersââ¬â¢ Iliad is David Benioffââ¬â¢sRead MoreA Dynamic Greek Epic Poem Iliad1354 Words à |à 6 PagesAncient Greek History is very well known as fascinating due to its many civilization and great heroic people surrounding their history. A dynamic Greek epic poem Iliad portrays the siege of Troy, attributed to Homer. Adventurous and braveness with god-like qualities describe an ancient classic Greek hero in this poem. Iliad is known now as one of the oldest in two surviving ancient Greek epic poems relating the events near the end of Trojan War. Heroââ¬â¢s are known as important figures inRead MoreThe Epic Poem Of Troy1356 Words à |à 6 Pages The Ancient Greek History is famous for its many fascinating civilization and great heroic people surrounding the history. Iliad portrays the siege of a dynamic ancient Greek epic poem of Troy, which is attributed to Homer. Adventurous and braveness with god-like qualities is used to describe the ancient classic Greek heroes in this poem. Iliad is now known as one of the aged surviving ancient Greek epic poems, which directly relates to the events near the end of Trojan War. Heroic
Monday, December 16, 2019
Brave New World A Linguistic Analysis Free Essays
The novel Brave New World by Aldous Huxley tries to show us the extreme consequences of social planning. As Huxley makes it, it is a project begun in philosophy, and ending in a few philosophers exercising control over larger society in order to suppress philosophy among the generality. The remnant of philosophers has earned the wisdom that thinking is deleterious to human happiness and social stability. We will write a custom essay sample on Brave New World: A Linguistic Analysis or any similar topic only for you Order Now Therefore the overriding goal of the 27th century world community is to suppress the natural human inclinations. In effect the community is only of the small coterie of philosophers at the helm, for the rest of humanity is maintained at a bestial level of existence by their machinations. They are bred artificially, and then raised through constant conditioning, all designed to make them function on their animal instincts alone, and so that they abhor the least tendency to reflection. All are made sexually sterile, and then encouraged to dwell on the sexual act with promiscuous abandon. Care is taken that the promiscuous partners do not fall in love, for love arouses the noble tendencies, and theses are dangerous to the status quo. Otherwise, any substantial thought in nipped in the bud, for the inhabitants of this society are encouraged to take the soma drug at the least onset of a serious thought process. It has been worked out that a hierarchy is necessary for this society to function, and according a five-fold caste system has been applied to the make-up of this society ââ¬â from the alphas and betas at the top, to the deltas and epsilons at the bottom. The breeding and conditioning takes place according to this scheme. It is a triumph of logic, and yet it is also the death of the human. This conflict is the central theme of the novel. The opening section of the novel presents to us this theme variously and in poignant fashion. This essay carries out a linguistic analysis of the opening chapter, which sheds light on the overall theme. The general impression given is that society has progressed very far, so that logic and science have completely prevailed. The Director of the Hatcheries is describing to some students the process of artificially breeding the citizens of this society. His account tells us that it is a highly advanced process, and the machinery seems to be functioning flawlessly. As he enters the fertilizing room, there are fifty Fertilizer staff immersed in their work, and so the group is met with a ââ¬Å"scarcely breathing silence, the absentminded, soliloquising hum or whistle, of absorbed concentrationâ⬠(Huxley 2004, p. 16). All the clues point to a highly sophisticated society working on the factory principle. The factory principle is so esteemed years are counted from the year that the industrialist Henry Ford brought out his first mass-production car, the model T, which was in the year 1914. The present year is said to be 632 A. F. ââ¬â the latter stands for ââ¬Å"after Fordâ⬠(Ibid 15). But the factory is producing human beings. The cold calculation that is involved in this process reminds us of death rather than life. The suggestion is that the genesis of human being is also a process whereby humanity dies. Therefore, the general atmosphere painted is deathly, cold and uninspiring. ââ¬Å"A SQUAT grey building of only thirty-four storiesâ⬠(Ibid, p. 15). describes the Hatcheries Central, and defines a drab setting, to juxtapose it against its momentous function. Winter conditions are maintained to preserve the eggs and the sperm, and winter is also intimated in a symbolic sense. ââ¬Å"Wintriness responded to wintriness. The overalls of the workers were white, their hands gloved with a pale corpse-coloured rubber. The light was frozen, dead, a ghostâ⬠(Ibid). The general impression is that this is not a place of life, but of death. The conflict is also between knowledge and ignorance. We are privy to a society where the excess of knowledge has begotten its antithesis, which is a will to ignorance. The society is based on a highly philosophical design, and yet the philosophy behind it is not supposed to be known by the citizens, because the entire object is to eradicate thinking. Thus the motto of World Society is emblazoned on the top of the entrance to the Hatcheries: ââ¬Å"COMMUNITY, IDENTITY, STABILITYâ⬠(Ibid). The only possible way for the entire world to live as one community is to suppress thought. Individuality is encouraged, but only in so far as it pertains to action in particular, and eschews all generalizations that stems of thinking. ââ¬Å"Not philosophers but fret-sawyers and stamp collectors compose the backbone of society,â⬠we are told by the narrator (Ibid). ââ¬Å"Identityâ⬠here means that one is able to fulfill oneââ¬â¢s own immediate inclination or instinct. Stability is the result of this non-thinking and instinct-driven existence. In short, the plan is for a bestial existence, and one acquires stability just as a species of animal is stable in its jungle abode. Yet the highest philosophy must coexist with this manufactured ignorance, because the ignorance must be manufactured by someone. The Director of the Hatcheries is among the tiny group of citizens that must know exactly what is going on, for they must process and maintain it. He is part of the highest caste, the Alphas, those who are privy to all knowledge. But the second highest caste, the Betas, must also have a working knowledge, because they take on the high supervisory roles of the running of this society. ââ¬Å"Just to give you a general ideaâ⬠(Ibid 16). the Director is wont to say as he provides instruction to the Beta students. They are not supposed to know, yet they must be able to do their work properly, and with a modicum of intelligence. The knowledge that they are provided is just enough to keep them happy. They apply the knowledge towards the particular work that they have to do. If they do their work proficiently they have job satisfaction and financial reward, and ask for nothing beyond these. But the danger is that the knowledge is applied generally, and beyond the confines of the particular situation. Such application of knowledge disrupts the whole pattern, and defeats the object of society. ââ¬Å"For particulars, as every one knows,â⬠the narrator tells us, describing the logic of the Director, ââ¬Å"make for virtue and happiness; generalities are intellectually necessary evilsâ⬠(Ibid). The last observation is told from the point of view of the Director, and it is significant that he describes generalities as ââ¬Å"intellectually necessary evilsâ⬠. This is admitting that evil has not been eradicated from this society. It is present in the process, especially in the thought process that engenders the entire system. But the intellection that takes place is necessary, so it is not the philosophers at the helm who are evil. There is no indication in the novel that the World Controllers abuse the power that they have appropriated. They are portrayed as selfless, and as having no concern but the greatest good of society. They hold the secret knowledge that thought is evil, but the evil does not touch their own person, while they proceed with their intellectual designs on society. The evil is instead diffused throughout the system. The evil aspect of this society is the aggregate loss of humanity. Happiness has been bought, but the price paid for it has been essential humanity. The gift of humanity is the greatest gift, and thus the price paid is the ultimate one. For all its apparent contentedness, this society is intrinsically inhuman, and the descriptions of the process taking place in the Hatcheries Central point towards an inhuman existence. ââ¬Å"I shall begin at the beginningâ⬠(Ibid). This is how the Director begins his instruction, trying to manufacture a solemnity in keeping with the enormity of what is taking place, which is human genesis on a massive scale. But his effort falls flat, and it seems nothing more than a facetious pun. We notice the same effort towards solemnity in all his words and gestures. But solemnity is not possible in the presence of such mundane processes, no matter that the object is human genesis. He tells them about the operation that removes the female ovaries, which are then kept functioning artificially in order to provides the human eggs. We are told that the donors act voluntarily, but we know that it is actually a hefty bait of ââ¬Å"a bonus amounting to six monthsââ¬â¢ salaryâ⬠that induces them (Ibid, p. 17). Both sperm and egg cells are maintained at the right temperatures, before arriving at the fertilizing room, where cylinders containing the eggs are manually dipped into the sperm to effect fertilization. We are shocked to witness human conception under such a shabby process as dipping cylinders is seminal fluid. The calculation is relentless. Not all the fertilized eggs are not all treated the same. Those embryos that are destined to become Alpha citizens are accorded the best treatment. All other embryos are deliberately maltreated, to various degrees, so that they form the lower hierarchies, from beta to epsilon. The ââ¬Å"Bokanovskyââ¬â¢s Processâ⬠is the euphemistic term to describe this crime. The deliberate damaging of embryos in indicative of the inherent inhumanity of this society. It is one human being maiming another who is at the most defenseless state of existence. The evil is thus inherent in the process itself. Not just on the philosopher at the top, the indictment somehow falls on society at a whole. References Huxley, Aldous. Brave New World and Brave New World Revisited. London: HarperCollins, 2004. How to cite Brave New World: A Linguistic Analysis, Papers
Sunday, December 8, 2019
Importance of Business Outsourcing for Companies-Free-Samples
Question: Discuss about the Importance of Business Outsourcing for Companies and analyze research work related to Business Process Outsourcing respectively. Answer: Introduction: Business research process is dependent on research skills and knowledge about theories and process related to business research. This knowledge and skills indicates understanding of the rational for research and helps in conducting research in ethical and efficient manners. The learning process regarding business research methods and process can be strengthened by critical reflection as it enables meaningful and long-lasting reflection. This reflective journal presents a reflection on how 12 week teaching regarding methods and process of business research helped in conducting research related to outsourcing business functions. It describes how key learnings and lessons from each week helped in and conducting own research on topic of interest and doing justice to each stages of preparation. Reflective analysis of learning process: The main aim of assessment 1 and 2 was to understand the importance of business outsourcing for companies and analyze research work related to business process outsourcing respectively. To proceed with this task, the first week teaching helped in gaining insight about nature, process and strategy of business research. The lecture explained that the business research are conducted due to gap in studies, to understand the topic in a better way and to monitor unresolved issues which has not been explored before in research. I also came to know that many factors that affect research such as researchers assumption, quality criteria, political context and academic theories. With this knowledge, I could identify the rational for doing research, which was to gain more insight about the benefits of outsourcing functions for business. With gap in research related to hurdles founding in business function outsourcing, the research question for the research could be accordingly framed. After the research and purpose of business research became clear, the week 2 lecture helped to understand the criteria that need to be considered for each research. After the formulation of research question, knowledge about different research designs in week 2 teaching helped in planning research design for current study. Learning process for this week was difficult as different research design had different assessment criteria for validity and replicability of the research. However, I studied all designs carefully to interpret the design that would be suitable for this research. I also made it a point to consider all factors that may threat external validity of the research by reviewing the week 2 lesson. Furthermore, week 3 lesson was about literature review and writing business research. This learning material enlightened me with the methods that can be employed to search and critically analyze literature. With this insight, I could easily identify literature and inconsistent fin dings that could be explored further in research. This proceed of learning supported me to identify inconsistencies in findings and determine my own content for research. The learning goal of critical reflections during literature review was achieved through this lecture, which supported me a lot in reviewing research literature related to my topic. Until week 4 lecture, my focus was just on following all the methods and structure needed for my research. I was unaware of the researchers responsibility of legal and ethical considerations in research. However, the lecture introduced me about ethics in business research to manage all ethical issues that might arise during search. The ethics of business research was related to the concept of treatment of research participants, unacceptable conduct during research, ethical considerations of informed consent, deception, invasion of privacy and potential harm to participants. This learning guided me in doing ethically sound research and covering all the ethical consideration before initiating research and recruiting participants. The most complex decision for me while proceeding ahead with research was regarding selection of qualitative or quantitative research design. The teaching and learning process between week 5 to week 7 was important as it developed my overall concept related to qualitative research. I got to opportunity to learn about theoretical and purposive sampling methods and general step of qualitative research in week 5. By the end of week 5, I became more inquisitive about how interview can be done with different sample group and I got to answer to this query in week 6. Week 6 lecture taught me about the concept of focus group, interviewing process and advantages and disadvantages of each approach. Week 7 lecture was also important as it explored data analysis process, the most critical aspect of business research on which the whole result is dependent. It enlightened me with theories related to qualitative data analysis. Hence, with the knowledge gained regarding qualitative research design, my decision making process for qualitative approach in research became easier. I decided to go ahead with focus group and qualitative interview to get detailed answer related to my research question for business research. I feel week 8 lecture was most important for me as I came to know about sampling in quantitative research. As previous research gave me knowledge regarding qualitative research process, hence I could easily compare that lesion with the approach used in quantitative research. With this process, I achieved the learning goals of understanding the rational for qualitative or quantitative research during research planning stage. After reaching week 9, I was clear about difference in approach during interview process for qualitative and quantitative research as the lesion was related to structured interviewing and questionary design. Through the lessons obtained in week 10, content analysis and sample recruitment process became easier for me as came to know about sampling people, time periods and structured observation during search. By this time, I was confident about developing a high quality business research with all legal and ethical requirements being met. Finally, week 11 and week 1 2 teaching was also important as it finally gave me the lesson regarding secondary analysis in research and the approach to mixed method research respectively. With week 12 lesson, I came to know that qualitative and quantitative research method can be combined to obtain both narrative and quantitative data on research topic. This also has the advantage of compensating weakness in one method by other methods. Hence, I decided on conducting mixed method study to gain insight about social processes and test theory behind research. Conclusion: The reflective journal summarized the process of learning and development by means of teaching lessons of business research methods. This exercise of critical reflection helped in evaluating the benefits of the teaching process and achievement of learning goals. From personal perspective, this exercise was useful in formulating research question and planning research methods and structure for writing a business research on the topic of business process outsourcing.
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