Discuss how society viewed the ideas of love and marriage in the early 1800s Essay Example for Free

Discuss how society viewed the ideas of love and marriage in the early 1800s Essay Jane Austen was born in 1775 and spent most of her life in the countryside in a village called Steventon, Hampshire. She was the daughter of a clergyman, Reverend George Austen and her mother was called Cassandra Austen. She had a brief education starting at the age of seven and ending at eleven, when she settled at home. Like women in Austens society, she had little education due to the beliefs at the time; the only education she would have received would likely have been to up her social status, through marriage. She wrote Pride and Prejudice to portray societys views of love and marriage to the reader and to shoe that marriages take place for different reasons. We see throughout the novel the excessive number of marriages and courtships that take place. The opening sentence Its a truth universally acknowledged, that a single man in the possession of a good fortune must be in want of a wife introduces the theme of love, marriage and money in an ironic way. The irony is contained in the fact that marriage is meant to be about love and happiness but clearly revolves around wealth and social standing. In the novel we see two established marriages take place; The Bennets and the Gardiners. Throughout the novel four other marriages take place; Lydia and Mr Wickham, Charlotte Lucas and Mr Collins, Elizabeth and Darcy and Jane and Mr Bingley. The marriage between Mr Collins and Charlotte Lucas is purely based on financial and social security not love or appearance, It was extremely common fro women in Austens era to marry and save themselves from spinsterhood and social security and to gain, the above mentioned, financial and social security. In this type of marriage Austen illustrates that women who submit themselves are largely willing to suffer emotional distress in silence. Mr Collins to be sure neither sensible nor agreeable; his society was irksome and his attachment to her must be imaginary. But still he would be a husband This reflects the social beliefs of, at least, the middle classes at the time. Evidently all that Charlotte wants out of life is a comfortable home and enough wealth to sustain this. Im not a romantic girl you know. I never was, I only ask for a comfortable home . The use of the word only emphasises the fact that Charlotte wants this and nothing else. The consequences of her not marring well would be to severely limit her options i.e. she would have to become a governess or an old maid for a wealthy couple, but this would not support her once she had reached an age at which, she could no longer work. When Charlotte Married Mr Collins she seemed happy in their relationship, even though its not based on love :- she has all that she wants out of marriage. She does however ignore her husbands silliness and does not have any bad words to say about him. When Mr Collins said anything of which his wife might reasonably, which certainly was not unseldom once of twice she could discern a faint blush; but in general Charlotte wisely did not hear. From this we gather that the orthodoxy of society has been embedded in her behaviour. She possibly perceives that she is happy because society deems that now she is married she should be happy. The marriage of Mr and Mrs Bennet was a stereotypical marriage of the time. The marriage was based on initial beauty and physical attraction plus the fact that they where matched financially. The family life, was also typical of the 1800s, they had five daughters, and Mrs Bennets aim in life was to marry her daughters of in as quick a time as possible, this compares with Charlottes views of marriage as a step up the social ladder. A single man of large fortune; four or five thousand a year. What a fine thing for our girls! Showing that she is considering the monetary aspects of a possible marriage. It is very likely that he may fall in love with one of them, and therefore you must visit him as soon as he comes Mrs Bennet mentions fleetingly but without conviction, she is mostly interested in trying to marry of at least one of her 5 daughters. Mr Bennet however constantly mocks his wife. We are made aware of this in their first dialogue Do you not want to know who has taken it? cried his wife impatiently. You want to tell me, and I have no objection to hear it. This is a perfect example of Mr Bennets sarcasm and unconcerned attitude towards his wife and their family affairs. Mr Bennet is the complete opposite to Mrs Bennet in the way in which he thinks, about the new gentleman in town for example How so? How can it affect them? Mrs Bennet is immensely annoyed by this but does not possess enough wit to retort. For Mr Bennet this mockery of his wife seems his way of dealing with being stuck in a loveless marriage. In Janes era divorce was not an option, people had no choice, they were devoted to that one person fro life. The Bennets estate is entitled to the nearest male heir which, was common practice at the time, leading to very limited options for the daughters in the family. The marriage between Lydia and Mr Wickham was mainly for desire and attraction even though they were not financially matched. This itself was frowned upon by society and exacerbated by the fact that their courtship was very short, unorthodox and kept a secret. Marriage of their type shows the results of not following societys rules. Society viewed this as dishonesty and because of this their reputation would be severely tarnished. That the loss of virtue in a female is irretrievable and that she cannot be too much guarded in her behaviour towards the understanding of the other sex. Lydias damaged reputation would also affect her families reputation, unless they disown her. she has no money, no connection, nothing that can tempt him she is lost forever. The word no emphasises the fact that she has absolutely nothing and no-one. For Wickham, on the other hand, the slight on his reputation is less so, although still noticeable; She was a surprise- all astonishment that Wickham should marry a girl whom it was impossible he could marry for money; and how Lydia could ever have attached him, had appeared incomprehensible. Here we see that what would have been scorn when aimed a Lydia is mere surprise when directed at Wickham, this is due to the fact that in Jane Austens era the gentleman naturally had a higher social standing; just because of their sex. The Gardiners, along with the Bennets are the established marriages of the novel; but unlike the Bennets the Gardiners are a sensible, lively and intelligent couple who love each other and work well together. They always agree in talking over their route the evening before, Mrs Gardiner expressed an inclination to see the place again. Mr Gardiner declared his willingness. Jane Austen here is being an omniscient narrator . The Gardiners are in a harmonious relationship, a marriage that creates a positive image towards its readers. They are described as a sensible-gentle like man and an amiable intelligent women who are encouraging role models fro the Bennet children due to the poor quality of Mr and Mrs Bennets marriage. As we can see this is an example of one of the rare happy marriage of the time. In general people strove towards this, but most did not find it due to the fact that society dictated that once married you were in love. Jane and Mr Bingley engage in a courtship that occupies the central place in the novel. They first meet at Meryton and enjoy an immediate mutual attraction. They are spoken of as potential couple throughout the book, long before anyone imagines Darcy and Elizabeth might marry. Their marriage was one for physical attraction and love, Jane is the most handsome of the five Bennet daughters who looked for a man who is sensible, humorous and lively. Is he married or single? this shows an automatic interest in young wealthy men. Women in the early 1800s married mainly for wealth and social status however this marriage illustrates that that is not always the case. Bingley love for Jane is strengthened by her beauty and the love between is equal. Janes idea of marriage is to find someone who loves her and respects her as much as she does him. The marriage between Jane and Mr Bingley set s a standard for the rest of the Bennet daughters, It was moreover, such a promising thing for her younger daughters, as Janes marrying so greatly must throw them in the way of rich men. Here their marriage is reflecting societys views of love and marriage as if a member of the family is married into a family of a higher status, then the rest of the daughters would be regarded as more eligible to be associated with higher status, wealthy, respectable men. The word greatly show that Mrs Bennet believes that Jane had chosen accurately and it displays societys beliefs as to what constituted a very good match for Jane. Elizabeth is an intelligent and spirited women who passes a keen wit and enjoys studying peoples characters; on the other hand Fitzwilliam Darcy is a wealthy, proud man with a generous, thoughtful nature beneath his somewhat stiff demeanour. Elizabeths pride makes her misjudge Darcy on the basis of poor social standing blinds him, for a time, to her many virtues. Darcy and Elizabeths realization of a mutual and tender love seems to imply that Austin views love as something independent of these social forces, as something that can be captured if only an individual is able to escape the warping effects of hierarchical society. In vain have I struggled. It will not do. My feelings will not be repressed. You must allow me to tell you how ardently I admire and love you. Here he speaks well however, there are other feelings besides those of the heart to be detailed. The narrator relates Elizabeths point of view of events more often then Darcys, so Elizabeth often seems a more sympathetic figure. The reader eventually realises however, that Darcy is her ideal match. Intelligent and forthright, he too has a tendency to judge too hastily and harshly, and his high birth and wealth make him overly proud and overly conscious of his social status. When he proposes to her, for instance, he dwells more on how unsuitable a match she is than on her charms, beauty, or anything else complimentary, not handsome enough. Here Darcy is reflecting societys views of love and marriage because many people married for higher social status and financial status rather than for love and beauty. Pride and prejudice is a love story but does not reflect the romantic side. It gives the reader a sense of all the different kinds of relationships, none of them are the same. It shows that the ideal couple is difficult to find, the established marriages in the book being The Bennets and the Gardiners.

Revelations of Mans Dark Self in Heart of Darkness :: Heart Darkness lighthod

Heart of Darkness: Revelations of Man's Dark Self  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      In Joseph Conrad's book Heart of Darkness the Europeans are cut off from civilization, overtaken by greed, exploitation, and material interests from his own kind.   Conrad develops themes of personal power, individual responsibility, and social justice.   His book has all the trappings of the conventional adventure tale - mystery, exotic setting, escape, suspense, unexpected attack.   The book is a record of things seen and done by Conrad while in the Belgian Congo.   Conrad uses Marlow, the main character in the book, as a narrator so he himself can enter the story and tell it out of his own philosophical mind.   Conrad's voyages to the Atlantic and Pacific, and the coasts of Seas of the East brought contrasts of novelty and exotic discovery.   By the time Conrad took his harrowing journey into the Congo in 1890, reality had become unconditional.   The African venture figured as his descent into hell.   He returned ravaged by the illness and mental disruption wh ich undermined his health for the remaining years of his life.   Marlow's journey into the Congo, like Conrad's journey, was also meaningful.   Marlow experienced the violent threat of nature, the insensibility of reality, and the moral darkness.  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   We have noticed that important motives in Heart of Darkness connect the white men with the Africans.   Conrad knew that the white men who come to Africa professing to bring progress and light to "darkest Africa" have themselves been deprived of the sanctions of their European social orders; they also have been alienated from the old tribal ways.  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   "Thrown upon their own inner spiritual resources they may be utterly damned by their greed, their sloth, and their hypocrisy into moral insignificance, as were the pilgrims, or they may be so corrupt by their absolute power over the Africans that some Marlow will need to lay their memory among the 'dead Cats of Civilization.'" (Conrad 105.) The supposed purpose of the Europeans traveling into Africa was to civilize the natives.   Instead they colonized on the native's land and corrupted the natives.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   "Africans bound with thongs that contracted in the rain and cut to the bone, had their swollen hands beaten with rifle butts until they fell off.   Chained slaves were forced to drink the white man's defecation, hands and feet were chopped off for their rings, men were lined up behind each other and shot with one cartridge , wounded prisoners were eaten by maggots till they die and were then thrown to starving dogs or devoured by cannibal tribes. Revelations of Man's Dark Self in Heart of Darkness :: Heart Darkness lighthod Heart of Darkness: Revelations of Man's Dark Self  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      In Joseph Conrad's book Heart of Darkness the Europeans are cut off from civilization, overtaken by greed, exploitation, and material interests from his own kind.   Conrad develops themes of personal power, individual responsibility, and social justice.   His book has all the trappings of the conventional adventure tale - mystery, exotic setting, escape, suspense, unexpected attack.   The book is a record of things seen and done by Conrad while in the Belgian Congo.   Conrad uses Marlow, the main character in the book, as a narrator so he himself can enter the story and tell it out of his own philosophical mind.   Conrad's voyages to the Atlantic and Pacific, and the coasts of Seas of the East brought contrasts of novelty and exotic discovery.   By the time Conrad took his harrowing journey into the Congo in 1890, reality had become unconditional.   The African venture figured as his descent into hell.   He returned ravaged by the illness and mental disruption wh ich undermined his health for the remaining years of his life.   Marlow's journey into the Congo, like Conrad's journey, was also meaningful.   Marlow experienced the violent threat of nature, the insensibility of reality, and the moral darkness.  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   We have noticed that important motives in Heart of Darkness connect the white men with the Africans.   Conrad knew that the white men who come to Africa professing to bring progress and light to "darkest Africa" have themselves been deprived of the sanctions of their European social orders; they also have been alienated from the old tribal ways.  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   "Thrown upon their own inner spiritual resources they may be utterly damned by their greed, their sloth, and their hypocrisy into moral insignificance, as were the pilgrims, or they may be so corrupt by their absolute power over the Africans that some Marlow will need to lay their memory among the 'dead Cats of Civilization.'" (Conrad 105.) The supposed purpose of the Europeans traveling into Africa was to civilize the natives.   Instead they colonized on the native's land and corrupted the natives.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   "Africans bound with thongs that contracted in the rain and cut to the bone, had their swollen hands beaten with rifle butts until they fell off.   Chained slaves were forced to drink the white man's defecation, hands and feet were chopped off for their rings, men were lined up behind each other and shot with one cartridge , wounded prisoners were eaten by maggots till they die and were then thrown to starving dogs or devoured by cannibal tribes.

Final Exam Acc/291

————————————————- 1) The Sarbanes-Oxley Act requires that all publicly traded companies maintain a system of internal controls. Internal controls can be defined as a plan to A. safeguard assets B. monitor balance sheets C. control liabilities D. evaluate capital stock ————————————————- 2) The purchase of treasury stock A. decreases common stock authorized B. decreases common stock issued C. decreases common stock outstanding D. has no effect on common stock outstanding ————————————————- ) Marsh Company has other operating expenses of $240,000. There has been an increase in prepaid expenses of $16,000 during the year, and accrued liabilities are $24,000 l ower than in the prior period. Using the direct method of reporting cash flows from operating activities, what were Marsh's cash payments for operating expenses? A. $228,000 B. $232,000 C. $200,000 D. $280,000 ————————————————- 4) Where would the event purchased land for cash appear, if at all, on the indirect statement of cash flows? A. Operating activities sectionB. Investing activities section C. Financing activities section D. Does not represent a cash flow ————————————————- 5) In performing a vertical analysis, the base for cost of goods sold is A. total selling expenses B. net sales C. total revenues D. total expense ————————————————- 6) Blanco, I nc. has the following income statement (in millions): BLANCO, INC. Income Statement For the Year Ended December 31, 2011 Net  Sales †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $200 Cost of Goods Sold †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 20 Gross Profit †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 80 Operating Expenses †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 44 Net Income †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $ 36 Using vertical analysis, what percentage is assigned to Net Income? A. 100% B. 82% C. 18% D. 25% ————————————————- 7) Dawson Company issued 500 shares of no-par common stock for $4,500. Which of the following journal entries would be made if the stock has a stated value of $2 per share? A. Cash †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $4,500   Common Stock 4,500 B. Feature Article Fin 486 Final ExamCash †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $4,500 Common Stock 1,000 Paid-In Capital in Excess of Par 3,500 C. Cash †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $4,500 Common Stock 1,000 Paid-In Capital in Excess of Stated Value 3,500 D. Common Stock †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $4,500   Cash 4,500 ————————————————- 8) Andrews, Inc. paid $45,000 to buy back 9,000 shares of its $1 par value common stock. This stock was sold later at a selling price of $6 per share. The entry to record the sale includes a A. credit to Paid-In Capital fromTreasury Stock for $9,000 B. credit  to Retained Earnings for $9,000 C. debit to Pain-In Capital from Treasury Stock for $45,000 D. debit to Retai ned Earnings for $45,000 ————————————————- 9) Which of the following is a fundamental factor in having an effective, ethical corporate culture? A. Efficient  oversight by the company’s Board of Directors B. Workplace ethics C. Code of conduct D. Ethics management programs ————————————————- 10) Two individuals at a retail store work the same cash register. You evaluate this situation as A. violation of establishment of responsibility B. a violation of segregation of duties C. supporting the establishment of responsibility D. supporting internal independent verification ————————————————- 11) The Sarbanes-Oxley Act imposed which new penalty for ex ecutives? A. Fines B. Suspension C. Criminal prosecution for executives D. Return of ill-gotten gains ————————————————- 12) Hahn Company uses the percentage of sales method for recording bad debts expense. For the year, cash sales are $300,000 and credit sales are $1,200,000.Management estimates that 1% is the sales percentage to use. What adjusting entry will Hahn Company make to record the bad debts expense? A. Bad Debts Expense †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $15,000   Allowances for Doubtful  Accounts †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $15,000 B. Bad Debts Expense †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $12,000   Allowances for Doubtful Accounts †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $12,000 C. Bad Debts Expense â⠂¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $12,000   Accounts Receivable †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $12,000 D. Bad Debts Expense †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 15,000   Accounts Receivable †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $15,000 ————————————————- 13) Using the percentage of receivables method for recording bad debts expense, estimated uncollectible accounts are $15,000. If the balance of the Allowance for Doubtful Accounts is $3,000 credit before adjustment, what is the amount of bad debts expense for that period? A. $15,000 B. $12,000 C. $18,000 D. $8,000 ——————————â €”—————- 14) Intangible assets A. should be reported under the heading Property, Plant, and Equipment B. hould be reported as a separate classification on the balance sheet C. should be reported as Current Assets on the balance sheet D. are not reported on the balance sheet because they lack physical substance ————————————————- 15) Intangible assets are the rights and privileges that result from ownership of long-lived assets that A. must be generated internally B. are depletable natural resources C. do not have physical substance D. have been exchanged at a gain ————————————————- 16) The book value of an asset is equal to theA. asset’s market value less its historic  cost B. blue book value relied on by secondary m arkets C. replacement cost of the asset D. asset’s cost less accumulated depreciation ————————————————- 17) Gains on an exchange of plant assets that has commercial substance are A. deducted from the  cost  of the new asset acquired B. deferred C. not possible D. recognized immediately ————————————————- 18) Ordinary repairs are expenditures to maintain the operating efficiency of a plant asset and are referred to as A. capital expendituresB. expense expenditures C. improvements D. revenue expenditures ————————————————- 19) When an interest-bearing note matures, the balance in the Notes Payable account is A. less than the total amount repaid b y the borrower B. the difference between the maturity value of the note and the face value of the note C. equal to the total amount repaid by the owner D. greater than the total amount repaid by the owner ————————————————- 20) The interest charged on a $200,000 note payable, at a rate of 6%, on a 2-month note would be A. 12,000 B. $6,000 C. $3,000 D. $2,000 ————————————————- 21) Costs incurred to increase the operating efficiency or useful life of a plant asset are referred to as A. capital expenditures B. expense expenditures C. ordinary repairs D. revenue expenditures ————————————————- 22) If a corporation issued $3,000,000 in bonds which pay 10% annu al interest, what is the annual net cash cost of this borrowing if the income tax rate is 30%? A. $3,000,000 B. $90,000 C. $300,000 D. $210,000 ————————————————- 3) Hilton Company issued a four-year interest-bearing note payable for $300,000 on January 1, 2011. Each January the company is required to pay $75,000 on the note. How will this note be reported on the December 31, 2012 balance sheet? A. Long-term  debt, $300,000. B. Long-term debt, $225,000. C. Long-term debt, $150,000; Long-term debt due within one year, $75,000. D. Long-term debt, $225,000; Long-term debt due within one year, $75,000. ————————————————- 24) A corporation issued $600,000, 10%, 5-year bonds on January 1, 2011 for 648,666, which reflects an effective-interest rate of 8%.Interest is pai d semiannually on January 1 and July 1. If the corporation uses the effective-interest method of amortization of bond premium, the amount of bond interest expense to be recognized on July 1, 2011, is A. $30,000 B. $24,000 C. $32,434 D. $25,946 ————————————————- 25) When the effective-interest method of bond discount amortization is used A. the applicable  interest rate  used to compute interest expense is the prevailing market interest rate on the date of each interest payment date B. the carrying value of the bonds will decrease each period C. nterest expense will not be a constant dollar amount over the life of the bond D. interest paid to bondholders will be a function of the effective-interest rate on the date the bonds were issued ————————————————- 26) I f a corporation has only one class of stock, it is referred to as A. classless stock B. preferred stock C. solitary stock D. common stock ————————————————- 27) Capital stock to which the charter has assigned a value per share is called A. par value stock B. no-par value stock C. stated value stockD. assigned value stock ————————————————- 28) ABC, Inc. has 1,000 shares of 5%, $100 par value, cumulative preferred stock and 50,000 shares of $1 par value common stock outstanding at December 31, 2011. What is the annual dividend on the preferred stock? A. $50 per share B. $5,000 in total C. $500 in total D. $. 50 per share ————————————————- 29) Manner, Inc. has 5,000 shares of 5%, $100 par value, noncumulative preferred stock and 20,000 shares of $1 par value common stock outstanding at December 31, 2011.There were no dividends declared in 2010. The board of directors declares and pays a $45,000 dividend in 2011. What is the amount of dividends received by the common stockholders in 2011? A. $0 B. $25,000 C. $45,000 D. $20,000 ————————————————- 30) When the selling price of treasury stock is greater than its cost, the company credits the difference to A. Gain on Sale of Treasury Stock B. Paid-in Capital from Treasury Stock C. Paid-in Capital in Excess of Par Value D. Treasury Stock

Personal Change Essay

Every day I hear people talking about how they do not like this or how they want to change that. Oddly enough, I do not often hear someone say I really need to make a personal change. The thought that people point fingers at others and take not fault weighted on my mind for quite a while. So I decided if I could change one thing about myself in a positive way, it would be to stop being so self-centered. This change would not only be beneficial to me, but also the people around me. They would be a lot happier around me, it would open my eyes to a new perspective on life as a whole, and last but not least, I would not be as irresponsible. From my experience nobody likes to be around a selfish inconsiderate person. Making this change in my life would transform me from that selfish guy, to a caring, considerate and positive individual. Socially my world would sky rocket almost instantly. When someone is fun and considerate, they are easy to be around. This means I would attract more peop le, which leads me to my next point. The more people we meet in life, the more we learn. I feel that if I do not meet new people and experience new things, I will have that same old one tract mind. It is ok to be wrong and do what someone else wants to do from time to time. This will allow me to explore not only the world differently, but myself as well. A basic outlook on life is the direct product of being self-centered and hard to be around. Part of having a new perspective means, seeing that my old self interpretation or old opinion of myself may change. Ultimately this could lead to me looking at how I act and do things honestly. After looking at myself and how I actually am, there is no doubt in my mind I would come to the conclusion that I am not the most responsible person in the world. As a result, the logical thing for me to do next is to fix that problem. If I were more responsible I could take a lot more control of my life. Open new doors for myself in my school life, work life, and social life. Responsibility is the glue that holds a successful life together . All I really want in the end is to be successful anyway, so being responsible would defiantly be a great trait to have. All in all the change to stop being so self-centered would only change my life for the better. I can not think of any other change that would benefit me more. So I say to myself and anyone who will listen â€Å"Don’t let yourself hold you back.†

How does Willy Russell explore the theme of conformity in Terraces Essays

How does Willy Russell explore the theme of conformity in Terraces Essays How does Willy Russell explore the theme of conformity in Terraces Essay How does Willy Russell explore the theme of conformity in Terraces Essay Essay Topic: Literature The title Terraces implies two of the most important themes in the play. They are the football terraces houses. Football terraces are a group of houses joined together side-to-side, they were built in the industrial revolution. In this community everyone knows each other business, it is very much like a soap opera. The neighbours get together and have a drink in their local pub; the pub is the centre of their community. In the opening scene we are in a pub and introduced to Eddy, Joey, John and Joyce. The men are acting to their sexual stereotype. The men are shouting loudly about the latest results of the football. They hack him down the language used to describe the game is typically exaggerated imagery is connected with violence. The second scene in which Danny is introduced contrasts with scene 1 because they are in a noisy pub. In this scene they are in a quiet family scene with a wife, husband and child. Its relaxed, there sitting still and not drinking alcohol. Danny (the husband) is immediately set apart, he is first shown reading a novel, which indicates that he is intelligent, sensitive and quiet. Danny is different and doesnt want to go to the pub but his wife encourages him to do so, he agrees and they go to the pub. All the other men are presented as members of a group. Whereas Danny is a loner, he described as considerate if you want to go out, well go out he responds to the needs of his wife Susan. Eddy is the leader of all the other men, john directs what he says towards him what I think Eddy. When they have something to say they speak to Eddy. The group regards Danny as the clever ideas man to solve their problems. John says surely you can think of something Danny inadvertently suggests the street painting projects not something you go out and paint the streets for Eddy and all the other men take the quote seriously and decide to paint all the houses and the street yellow. Willy Russell wants Eddy and the men to seem like a clan, their language, behaviour and interests achieve this. Firstly they speak in a dialect you dont need to do that. Secondly they all go to the pub and buy each other rounds of drinks a toast for the glorious lads in yellow, who toady created history. To the lads. Thirdly they swear a lot It was friggin offside Danny refuses to paint his house yellow because he does not think supporters should go so far the enjoyment is in watching the game Eddy cannot accept Dannys point of view because he believes in the team look at them, there all getting stuck in now Eddy sees football as the reason of his life, whereas Danny sees football as just a game. Eddy is a big bully and wont take his friends turning away from him if a feller doesnt want to join in with me, all right. Thats o. k. But if hes not willing to join me in all things, then hes not with me at all. Eddy will not accept rejection come on The pressure put upon Danny begins when his wife makes him go with her to the pub. Danny just wanted to read his book but his wife makes him go. Are we going there or not? Hes put under enormous pressure when hes offered a drink; the whiskey comes with strings attached. If he accepts the drink he will paint his house Danny says but I wont paint my house and Eddy replies with Well y wont drink with me either The third type of pressure put on Danny is persuasion, John comes to the house the next day he says Weve been a bit rash, Danny. They offer to paint his house for him. At this time Susan starts to put pressure on him. She suggests that he mad, not normal, she says, your warped! Did you know that? Warped, thats what you are. Theyre your friends. Fourthly Joey creeps inside the house to give him a final chance. Next the pressure takes a sinister turn; a threat is delivered through the letterbox of his house this is a warning! Paint or finds somewhere else to live! Danny responds by getting so angry, he hurls the paint across the street and down the drain. To make matters worse Susan threatens to leave the house until it has been painted Well hed better do something about it or hell be the only one living here. When his friends start painting his house. In scene sixteen the pressure reaches a climax, Susan leaves and says Ill come back Danny when its painted. Eddy and his friends tie Danny to a kitchen chair and start painting his house. Danny sits in the chair, slaughtered This means he is devastated by what his mates have done to his house. Finally the play ends with this dramatic climax. The audience know that he is broken. But Eddy is totally unaware of the affect of his behaviour. He says, dont forget your pint Danny lad. The theme of madness runs throughout the play. He is constantly called mad or warped through the play, this is very hard for him to keep his sanity.

History J5 Essay Example | Topics and Well Written Essays - 500 words

History J5 - Essay Example In Burkes political career, he mercilessly defended constitutional limitation of the Crowns authority. He ignored the religious persecution of Catholics in his native land of Ireland. He aired the grievances of Britains American colonies. He contributed in American Independence and vigorously followed the impeachment of Warren Hastings, who was the General Governor of British India, for abuse of power and corruption. In his Reflections, Burke stated that the French Revolution would come to an end in very damaging way because its abstract foundations, being rational, ignored the importance of human nature and society. French Revolution was caused by the following claims, Internal struggle for leadership and empire outstrips for financial resources of the state, Political misunderstanding between the Monarchy and the nobility, over the restart of the tax system that they claimed, led to poverty and bankruptcy. The enlightenment, that is the impulse for reform intensified political conflicts and reinforcing traditional aristocratic constitutionalism. The introduction of new ways of good government and the prestige of being popular sovereignty has also led to bankruptcy. The attack on the catholic regime and advantageous class by the Literary Underground of the broadening influenced the of public opinion. Social differences between two rising groups, the aristocracy and the bourgeoisie. Removal of the ineffective leader Luis, economic hardship, especially the agrarian crisis of 1788-1789, generated general discontent and disorders caused by food shortages. This reflection was written immediately after the French Revolution. Burke’s primary antirevolutionary book questioned the motives of the actors and warned against the removal of all, which would prove amazingly prophetic. Edmund Burke expressed his views against the French revolution by criticizing it. The first was the Constitutional Society Edmund criticized this by saying that

Disclosure of fair value information in the corporate annual report Essay

Disclosure of fair value information in the corporate annual report - Essay Example The manner in which businesses are run in the UK markets is monitored and controlled through policies that touch on ethical business relationships, fair representation of financial statements, and fair valuation of company’s worth. While corporate operations are regulated in order to attain an ethical business environment, various other regulations are conducted to ensure that financial and accounting approaches of the business are transparent to attract genuine interest from investors and other stakeholders (Martinià ¨re, 2007). Within the UK marketplace, IFRS 13 is considered the law governing fair value information which is a vital set if information required to value a business entity. The IFRS 13 is responsible for fair value measurement and provided guidelines on how companies should measure their fair value (Deloitte UK, 2013). However, since the financial and accounting field has various approaches to valuing assets and business’s net worth, the IFRS 13 conside rs fair value at the exit price and makes use of fair value hierarchy to value an entity. Valuation using the fair value hierarchy is market-based and is not entity-specific (Demski, Lin, & Sappington, 2008). Entity specific measures tend to consider the type of business and the owner of the business. However, fair value hierarchy makes use of market-based approach to value assets and business’s worth. Additionally, the approach of considering the exit price aims at showing how much the business entity or company would be worth in its current market if were to close at the moment of valuation (Song, Thomas, & Yi, 2010). Under the UK regulations, fair value is defined as the prices acquired from an asset sale or in transfer of liability in a systematic transaction among market participants at the date of measurement. Based on the market value, fair value considers active markets which are defines as