3 More Answers to Questions About Capitalization

3 More Answers to Questions About Capitalization 3 More Answers to Questions About Capitalization 3 More Answers to Questions About Capitalization By Mark Nichol Whether to capitalize words is one of the most frequent issues that come up in the queries of DailyWritingTips email subscribers and site visitors. Here are three such questions and my responses. 1. When do I capitalize the word customer in a sentence? For example, is it correct to write, â€Å"This is very important, because there could be other ways to satisfy the Customer that you may not be aware of†? Customers are important, but references to them do not merit capitalization. Customer(s) is generic, just like men, women, people, and the like. This kind of gratuitous capitalization is common in business writing I suppose it’s meant to convey the value of the person or product so treated but it’s an awkward solution. Why not communicate that sentiment naturally in the message rather than by artificial visual emphasis? Before capitalizing a word, writers should ask themselves, â€Å"Why should this word be capitalized?† 2. When referring to steps within a process, do I capitalize steps? For example, should I write, â€Å"After completing Step 1, go to Step 6†? The Chicago Manual of Style recommends lowercasing references to parts of books, even when they’re numbered: â€Å"part 1,† â€Å"chapter 2,† â€Å"section 3,† and so on, and though it doesn’t refer to steps, I would follow that rule for elements of a procedure. (However, The Associated Press Stylebook recommends capitalization for numbered parts of books.) 3. Should names of dog breeds be capitalized for example, pomeranian, labrador, â€Å"bull terrier,† â€Å"American pit bull terrier†? Dog breeds are not capitalized unless the name is that of a geographic region: Pomeranian, â€Å"Labrador retriever,† â€Å"bull terrier†, â€Å"American pit bull terrier.† (Dalmatian is an exception; its usually lowercase, but I would probably uppercase it when it appears with similar names normally capitalized.) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:50 Synonyms for â€Å"Leader†Disappointed + Preposition48 Writing Prompts for Middle School Kids

Unnecessary commas - Emphasis

Unnecessary commas Unnecessary commas Write Away reader Bill Friar got in touch to air one of his professional writing bugbears: I would dearly love to see an item on the creeping trend of putting commas between peoples names and their titles or descriptive terms. For example: Prime Minister, David Cameron, spoke outside Downing Street. or action star, Tom Cruise, went on a rampage I dont remember seeing this kind of thing very often even five years ago. Now its everywhere. The madness must stop. Thanks, Bill. You make an excellent point those double commas hugging Tom Cruise and David Cameron shouldnt be there. But why is this punctuation wrong? Appositives Its wrong because Tom and David, in the above examples, are restrictive appositives. Say what? An appositive is a word, phrase or clause that renames, explains or identifies another noun in the same sentence. They can be restrictive or nonrestrictive. For example: Emphasis Training, the business-writing trainers, are based in Brighton. Youll notice that the appositive above is tucked away between commas. This is because the business-writing trainers is a nonrestrictive appositive: if you remove it from the sentence youd still know who the subject (Emphasis) is, and it would still make sense. However, some appositives are restrictive they cant be left out of the sentence without changing the meaning or leaving people confused. Restrictive appositives should not have commas round them. In Bills examples, the names cant be removed because it would leave the sentences incomplete, as they dont start with a determiner (eg the, a, our etc): Prime Minister spoke outside Downing Street Action star went on a rampage And even if they did, we might still need more information to properly identify the subjects in question, and not leave the reader guessing. For all we know, Prime Minister of Bangladesh Sheikh Hasina was speaking outside Downing Street about Bruce Williss recent rampage. Now thats how rumours get started.

Safeguarding Babies and Children Essay Example | Topics and Well Written Essays - 2250 words

Safeguarding Babies and Children - Essay Example Despite the provisions by Children Protection Act, many abuses, many of which lead to death keep occurring since those with the responsibility of protecting the children as stipulated in the act are not aware that such abuses occur of are ignorant. Some child-abuse cases go unnoticed due to poor policies that guide children department. Investigative reports indicate that many children suffer abuse in their families, some child abuse cases are not recorded in social workers dairies (Corby, 2011:73). The confidence to intervene whenever a child is at risk has reduced over the past decades because there is no clear understanding on the statutory role in child protection (Kay, 2003: 42). Generally, child protection is an aspect attracting many stakeholders in the social field as well as professionals in the medicine field. For instance, children with complications attract the interest of medical practitioners who prefer the right treatment to their complexities. This report investigates the existing child protection policies and their failure to provide protection to child abuse. This paper investigates the death of Baby P, the impact of child abuse to the society, and gives recommendations on how to handle issues related to children in the society. Baby P suffered under close care of his mother and social workers (Channel 4 News). In a period of about 17 months, the child had registered about 50 injuries. The baby visited the relevant authorities about sixty times, yet the authorities did not in the slightest change the condition and ultimately Baby P died. This information is quite fascinating since it raises many questions about the existing policies that aim at protecting children. In addition, it also raises questions on the role played by the authority concerned with issues related to children. At his death, it was evident that some negligence or poor policy structures took place. The public has drawn criticism to the social department, which failed to protec t the boy. A social worker who reported the first case of abuse noted that Baby P had bruises and injuries that might have occurred due to abuse by the parents. From the Daily chronicle of Baby P's pain revealed, the first report came on 13 October 2006 when the baby was only seven months old. Information given by the parent argued that the injuries that baby P registered occurred due to accidental fall on stairs. Dr Jerome Ikwueke of GP examined him. The second case in which Baby P registered harm was in 11 December 2006 when specialists from Whittington Hospital found bruises on Baby P forehead, sternum, and right shoulder, and on his nose (Metro). Child abuse investigation team took up the case and Baby P remained hospitalized until December 15, 2006 before his discharge. A family friend Angela Godfrey took care of the Baby. The intention of Angela was to provide protection to the baby following the accusation of the baby’s mother together with the grandmother. The police investigated the case of the baby and arrested the mother of the baby on 19 December 2006. Her conviction at Old Bailey was allowing death or causing death of the baby. In a bid to find adequate information regarding the abuse, the police interviewed the grandmother of the boy at Hornsey Police Station. Baby P made three visits to hospital from 21 December 2006 to January 17, 2007. The intention of these visits was to X ray his leg. During these visits, Agnes White who is a social

The Palestine-Israel Conflict and the United States Essay - 2

The Palestine-Israel Conflict and the United States - Essay Example History identifies land ownership and religion as the main problems in the conflict. The two societies believe that the subject land is their ancestral land and that they have a right over its ownership. Religious differences could also play a secondary role in facilitating the conflict through undermining resolution initiatives (Whitbeck 1; Khalidi 4-5). The conflict has been a serious one and its gravity can be identified from its effects and failure to find a solution over the long time of the conflict’s existence. Even efforts by international institutions such as the United Nations has failed to resolve the problem and this means that involved parties have intensive interest that they are not willing to compromise (Whitbeck 1). The conflict has manifested in diversified scopes that include large number of Arab refugees (Childers 1) and the level of oppression that Palestine citizens experience under Israeli forces (Carter 1). The scope of the problem that establishes land ownership in the conflict indicates the cause of the conflict. The urge to posses land for a Jewish nation led to immigration into the location that was occupied by the Palestine. The Zionist movement then led to violence that forced Palestine from their homes. Even though different explanations are offered for the Palestine emigration, all the versions point to the violent move by the Zionists. Some Palestine moved out of their homes because of the Zionist violence while others moved because of a directive from their Arab leaders who presumably planned a war in the region. In either case, the relocation of the Palestine from their land and the perception among Israelis that the remaining Palestine citizens should leave the area remains the cause of the continuous conflict. Related to interest in the land and the relocation of Palestine citizens is the United Nation’s recommendation of land allocation between the Zionists and the Palestine.

The Muslim Arts Essay Example for Free

The Muslim Arts Essay Introduction Assalam-al-aluikum, through out this booklet Im going to describe about how Islam, one of todays leading religions, started off. I am also going to show you some of the worlds most beautiful calligraphy, most well decorated mosques and the most famous historic Islamic landmarks. I will also be explaining a few basic principles and the meanings of some of the holy words in the Quran. The Holy Prophet The prophet Muhammad was born in 571CE. He was born into one of the most rich and powerful Quraish tribes. He never saw his father and his mother died when he was six years old. He then lived with his grandfather, until he was eight years old. When he died he moved to live with his Uncle Abu Talib, who cared and protected him. Muhammad soon began to look after his uncles sheep and helped in expanding his uncles profits and trade. He became respected by many merchants, by doing many things e.g. He had an honest trade and never over charged any man and if anybody overpaid him he would travel all the way back to the man no matter where he is or how far away, to give him back his money, sheep etc. This is one of the many stories about him, the prophet sold some camels to man. After the man had left, the prophet remembered that one of the camels had 1 lame leg so at once Muhammad galloped after the man so he could give the man back the price of the camel, (it took the prophet 1-week to catch that man up). Such acts like this had been unheard of and soon a Rich widow in Mecca called Khadija who was known for her independance and nobleness heard about Muhammads honesty asked him to work for her in her large business. Muhammad accepted the offer and did trading trips for her by going to Syria with another slave called Maisarah. Maisarah spoke about Muhammad to her master very highly. Khadija completely won over by Muhammads honesty and manners asked him to marry her. Muhammad after talking to his close relatives agreed. Khadija was forty years old at the time and Muhammad was only twenty-five. As time wore on Muhammad became less and less involved with the business and spent more time thinking about all the problems of the world and in helping the poor people of Mecca. Muhammad used money as a means to free slaves. He had 7 children, 4 daughters 3 sons, all his sons died in infancy. Muhammad often went to mount Hira, where he spent a very long time thinking about different matters. One day after staying in the mountain for a very long time (610A.D) the angel Jibril appeared to him and brought the first message of Allah, that there is only 1 God and Muhammad is his prophet. The appearance of the angel was a strange thing that had never happened to him before, so he ran home and first told Khadija. Islam was a message to save mankind from suffering and illness. It was to teach kindness and to lead men to live good and clean lives and to test who can withstand all the worlds evil temptations. It also teaches you self-discipline, because youre the only one who can stop yourself from doing bad things. Famous Historic Landmarks In Islam there are many very magnificent old architural Mosques and buildings. Most of them have some of the most exquisite patterns and symbolic calligraphy along the inside and outside of the walls. Most of them were built where they are because something special happened there as you can see in the following. The Dome of The Rock The Dome of the Rock was built in Jerusalem and it is called the most beautiful building in Jerusalem, the Dome of the Rock is the holiest Muslim shrine in the city. I have been inside it once and Muslims believe that gold-domed building was built over the rock from which Muhammad rose to heaven. Jews also believe it is the place Abraham prepared to sacrifice his son, Isaac. Taj Mahal The Taj Mahal, designed as a tomb for the wife of a 17th-century Mughal emperor, was constructed by about 20,000 workers from 1631 to 1648 in Agra, a city in northern India. The massive domed structure was constructed using Islamic style, using white marble and inlaid gems. At each corner is a minaret (prayer tower), and passages from the Quran, the Muslim holy book, cover the outside walls. The bodies of the emperor and his wife remain in a room below the building. Mecca The al-Haram Mosque in Mecca, Saudi Arabia, holds the holiest shrine of Islam, the Kaaba. As the birthplace of Islams founder, the prophet Muhammad, Mecca is considered a holy city. It is a pilgrimage point for Muslims worldwide, who are expected to visit the city at least once if they are able to do so. The Kaaba Pilgrimage to the Kaaba Muslims consider the Kaaba a small sanctuary near the centre of the Great Mosque in Mecca to be the most sacred place on earth. Muslim legend teaches that the ancient religious patriarchs Abraham and Ishmael built the shrine using foundations first laid by Adam. Muslims all over the world face towards the Kaaba while praying, and every able Muslim is expected to make a pilgrimage to the Kaaba at least once in his or her lifetime. This picture shows pilgrimage ceremonies, which consist of several days of rituals and festivals during the Islamic month of pilgrimages, Dhu al-Hijja. ISLAMIC CALLIGRAPHY ART Delicate glassware decorated in enamels was produced over many centuries in the Islamic world. This early 14th-century mosque lamp is covered with three inscriptions from the Koran delineated in Kufic script. When the lamp was lit, the flame within accentuated the elegant calligraphy. Miniature painting, in the form of illustrations to secular texts, was one of the few art forms in which the Islamic faith permitted the depiction of living things. This miniature by Aqa Mirak, a court painter to Tahmasp (1524-1576) illustrates a story; a fight seems to have occurred, and the loser is on his back. In the background a gardener works industriously. Mosaic Decoration Because the representation of living things were forbidden in Islamic religion, abstract patterns, usually depicted in mosaic, were used, and these reached great heights of refinement in Islamic architectural decoration. This intricate geometric scheme, used in conjunction with quotations from the Koran in the elegant Kufic script, decorates the interior of a madrasah in Eà ¯Ã‚ ¿Ã‚ ½fahà ¯Ã‚ ¿Ã‚ ½n, Iran. Central Dome, Hagia Sophia, Istanbul The central dome of Hagia Sophia is decorated with intricate geometric patterns created by means of small pieces of gilded glass and marble of different colours. Roundels enclosing gold calligraphic script fill the pendentives. Such abstract patterns, used with quotations from the Koran executed in the elegant Kufic script, are typical of Islamic decorative schemes. ISLAMIC PAINTINGS Laila and Majnun at School Bizhad, one of the great Persian miniature painters, gave new impetus to the Oriental tradition of miniature painting.Laila and Majnun at School (1494) shows his skilful use of pattern and colour, and his graceful, calligraphic line. The flat, layered perspective shows the influence of Chinese landscapes. The juxtaposition of scenes taking place indoors and outdoors is particularly notable. Persian Manuscript A range of texts, from the Koran to scientific and literary works, and books of tales and fables, were illuminated in Islamic Persia. This page, from a Persian manuscript dating from the 13th century, consists of text and an accompanying illustration showing a group of men on horseback. Bibliography 1. Encarta Encyclopaedia 2002 2. Encyclopaedia Britannica 2001 3. Heroes of Islam Prophet Muhammed 4. Focus on Islam 5. www.islamicart.com 6. Skills in Religious Studies 2

Essay --

Adams E,et al., (2003). Food insecurity is associated with increased risk of obesity in California women. Journal of Nutrition. Arimond, M. and Ruel, M.T., (2004). Dietary diversity is associated with child nutritional status: Evidence from 11 demographic and health surveys. Washington. International Food Policy Research Institute. Cook J., (2002). Clinical implications of household food security: definitions, monitoring, andpolicy. Nutritional Clinic Care. 2002. Brown, L, R., (2004). World food security deteriorating: Food crunch in 2005 now likely. Earth Policy Institute, Washington, DC, USA. Deb, K., Nageswara Rao, Y. Mohan Rao and Slater R., (2002). Diversification and Livelihood Options: A Study of Two Villages in Andhra Pradesh, India. Debebe Habtewold, (1995). Food Security: A Brief Review of Concepts and Indicators. Food Security, Nutrition and Poverty Alleviation in Ethiopia: Problems and Prospects. Proceedings of the Inaugural and First Annual Conference of the Agricultural Economics Society of Ethiopia, DFID, (1999). Sustainable livelihoods guidance sheets. London. UK: Department for International Development (DFID). Ellis, F., (2000). Rural Livelihoods and Diversity in Developing Countries. Oxford University Press. FAO, (1996). Rome Declaration on World Food Security and World Food Summit Plan of Action. World Food Summit 13-17 November 1996, Rome. FAO, (2003). Food Security in Complex Emergencies: building policy frameworks to address longer-term programming challenges. Tivoli, 23-25 September 2003 FAO, (2008). The state of food insecurity in the world 2008. Rome 2008 FAO, (2009). Global agriculture towards 2050. Rome 12-13 October 2009 FAO, (2010). The State of Food Insecurity in the world: Addressin... ...isconsin, Madison. Wiesmann, Doris, Bassett L, Benson T. and Hoddinott J. (2009), Validation of the World Food Program’s Food Consumption Score and Alternative Indicators of Household Food Security, International Food Policy Research Institute Discussion. Paper 870, Washington DC. Wooldridge, J. M., (2002). Econometric analysis of cross section and panel data. Cambridge, Mass.: MIT Press World Bank, (1986).Poverty and Hunger: Issues and Options for Food Security in Developing Countries. A World Bank Policy Study. Washington, D.C. World Bank, (2006)a. Poverty and Hunger: Issues and Options for Food Security in Developing Countries. World Bank, Washington, DC. Young H, Jaspars S, Brown R, Frize J, and Khogali H., (2001). Food security assessments inemergencies: Livelihood approaches. Humanitarian. Network Project (HPN), Overseas Development Institute, London.

Marriage and family class Essay

There are many different factors of communication in relationships. One of the most often asked questions about communication is how one achieves mutual communication in any type of a relationship. People sometimes feel that communication makes a better marriage. Many people often wonder how to reconnect with their partner after communication has stopped. Body language or non verbal communication plays a major role in communication. These are some the topics that will be discussed in this research paper. Mutual communication is achieved when both partners in a relationship can effectively listen and communicate their feelings with one another. Some say that this is the basis for a healthy long lasting relationship. There are many skills a good listener has to have. Some of which are easier to express than others are. The most important of which is expressing empathy (De Jong). In mutual communication both partners should make eye contact with one another. Usually when one makes eye contact it shows that they are paying attention to what the other person is saying to them at the time. When mutually communicating neither partner should send destructive messages. Destructive messages include but are not limited to ordering, threatening, lecturing, and ridiculing (Lauer). Destructive messages lead to conflict and not resolution. When one person sends a destructive message to the listener the listener more than likely will get discouraged and that will make the situation worse. Ordering and threatening lead to more of a power struggle rather than to effective communication. There are many  different styles of a poor listener. There are people who fake the fact that they are listening when their mind is in another place. For example John is making it seem like he is listening to his wife Julie when in fact he is thinking about his golf game the next day. There are people who interrupt. Interrupting decreases mutual communication. There are also people who can intellectually listen and carry on a conversation. An example of an intellectual listener is Jessica. Jessica has just told her friend Jake about her new teacher at her college. She tells Jake what he taught and the manner in which he taught it. Jessica is clearly giving Jake non verbal cues that should lead him to believe that she has a romantic interest in the new teacher. Jake does not pick up on the cues but criticizes the style that the teacher uses to teach his classes. Some people say that communication makes a better marriage. Everyday conversations increase satisfaction by offering a broad range of topics to be discussed. Usually in a marriage, when everyday conversation increases happiness, and the partners often laugh more together. Everyday conversation also allows the couple to talk about their interests and the happenings of their day in a relaxed and calm setting. When you have good communication in a marriage, conflicts are often calmly discussed. People in a marriage are self disclosed. Self disclosure is defined as the honest revealing of ones self to another. Self disclosure increases intimacy and marital satisfaction (Lahey). Partners who are in a married situation often feel the need to communicate their feelings and ideas to keep their marriage open, happy, and healthy. The main reason for breakup of marriages is a lack of communication (Stark). The cause for the lack of communication most often is that people do not know how to properly communicate with one another especially in a conflict situation where they do not agree on a point. Sometimes it takes someone from a neutral point of view to point this fact out to couples, who are having problems in the relationship. Most often the couple will not realize that they have a problem unless an outside source points it out to them. This could help them or create more conflict with in the relationship. If there is a problem, and there is no communication between the two partners in the relationship the problem will  grow. However, if there is good communication the problem has potential to be resolved and to possibly never reoccur (De Jong). It is also important, to effectively communicate, to maintain the boundaries. Maintaining boundaries is the separation of home life from work life. If you bring your work life into your home life discussions, it is more than likely that you will get distracted from the topic at hand (Stark). Some people bring their work life home it creates jealousy. Jealousy is also a leading cause of breakups in a relationship (Laurer). When people effectively communicate in a married relationship, exchange and role equity are heightened. Exchange equity, for example is the female being the primary bread winner and the male staying home. Role equity, is sharing the chores of the house as well as the duties of the head of the house. Partners in a married relationship may have different opinions about role and exchange equity. Some people feel that the female should stay home and be a traditional house wife. For example the woman would do the dishes, laundry, and take care of the children. Some people feel that both the male and female should be able to go to work and have a career. Effective communication in a marriage about these kinds of feelings can solve many future problems in a rational and timely manner (Lauer). Therefore, if there is ample problem solving and good communication, in a marriage it will generally be a healthier, happier, more satisfying marriage. Body language or non-verbal communication is said to be used between 50-80 percent in a relationship. Women use non-verbal cues or body language more often than males do. Non verbal cues froe example are the position in which a person is sitting, the expression on ones face, or the amount of eye contact that they are making. If you have an open posture, and are leaning in towards the speaker, you are giving off good body language. If you are sitting with your arms crossed, and a closed posture then you are giving off bad body language. Women also tend to read into body language and the meanings behind it more than men (Lauer). Women tend to read body language on a more emotional level than men do. For example women tend to see when someone has a romantic interest in another where as men do not see that. Partners, generally speaking, in a good relationship should be able to read  the other partners body language and know what they want to say without them always having to verbalize their thoughts. Body language can tell your partner what you are thinking without actually having to say it. I decided on this particular topic for a few reasons. The first of which is that I have seen a lot of friends and family who have been in relationships that did not last and wanted to figure out why that was. The second reason was because I thought it could help me in my future relationship(s), and to help me from making the same mistakes that I have in the past or that others have made. Another reason that I chose this topic is because I am also interested in being a counselor and counselors need to be able to have good communication with their clients. Another reason is because counselors need to be able to understand, in some sense, where their clients are coming from and to be able to help in any way possible. One good analogy that I found one day while surfing the internet was this: â€Å"If you were to be in thorough and complete communication with a car and a road, you would certainly have no difficulty driving that car. But if you are in only partial communication with the car and in no communication with the road, it is fairly certain that an accident will occur.† This was said by Ronald Hubbard who is an expert in the field of scientology. He deals mainly with the realm of communication. That quote really inspired me to look into the realm of communication further. I wanted to know what effects that it had on a relationship and / or a marriage. Just an ending piece of advice: The best problem solving agent is honest open and effective problem solving. Works Cited DeJong, Peter. Interviewing for Solutions, 2nd Edition. California: Wadsworth Group, 2002. Hubbard, Ronald. www.standardtraining.com Church of Scientology International: 2000-2002. Lahey, Benjamin B., Psychology: an introduction, 7th Edition. New York: McGraw Hill, 2001. Laurer, Robert H. and Lauer, Jeanette C., Marriage and Family, 4th Edition. Chicago: Brown & Benchmark, 2000. Stark, Rodney. Sociology, 8th Edition. Wadsworth Group, 2001.

British contemporary art Essay

British contemporary art is the art that developed in the late 20th century and early 21st century in Britain. It was this time when there came a kind of rejection for ‘modern art’ and the force and dynamism of ‘abstract expressionism’ reduced. At the end of 1950s loose movements of early contemporary art developed ‘Pop art’ that emerged formerly in England and started with the exhibition of ‘This Is Tomorrow’. The sixties art scene saw David Hockney, Peter Blake and Richard Hamilton during this time. Pop art’ can be characterized by descriptions of common places that were placed in new artistic ontexts, optical flickering of the international pop art movement were seen in the paintings of some artists and various other varieties in the work of numerous artists were appreciated. The styles that were diminished were put under the umbrella term of ‘postmodernism’. The development of new historicism, ironic and detached, which generated a number of artistic â€Å"neonism†, marked the commencement of a new era in art. The Young British Artists movement in 1990s with the version of conceptual art that featured installations often achieved international recognition. Many new artists simultaneously tirred up and challenged history of art and gave a new definition to art that it is any work of art is an entity, which in itself is self-sufficient. The new art seemed to be sometimes detached with social consciousness and concentrated on issue driven themes and minorities like gay, feminism etc. Another trend that is being seen in numerous works of art is the concept driven by the use of photography and language as the substance. Further contemporary art movement includes digital art, which was initiated in 1970s but became prevalent with the beginning of 21st century. The digital artists make use of software and sophisticated computers along with video equipments and create an extremely different work of art. Damien Hirst, internationally renowned and leader of â€Å"Young British Artists† dominated the art world in Britain especially during 1990s. The central theme of Hirst’s work is ‘death’ and his famous work was a series of dead animals preserved in formaldehyde. â€Å"The Physical Impossibility of Death in the Mind of Someone Living† is a tiger shark dipped in formaldehyde in a vitrine and is of 14-feet, the sale of which made him world’s second highest expensive living artist. He is well known for his ‘spin paintings’ and ‘spot paintings’. When considering international presentation his first major one was â€Å"Mother and Child Divided† in which a cow and a calf is cut into pieces and displayed in a series of split vitrines. Damien Hirst is considered as the second most famous living British artist after David Hockney. He was born in 1965 in Bristol and was brought up by his mother and stepfather. Before going to college he did a basic course in Leeds School of Art and then moved to London in 1986 and graduated in 1989 at Goldsmith College in BA Fine Art course. During his student life he held an exhibition â€Å"Freeze† in Docklands warehouse for which he himself conceived the idea, organized it as well as promoted it too. This exhibition commenced his career along with many other young British artists. In this Mishra 3 show several of Damien’s art pieces were exhibited along with the works of his 16 fellow students of Goldsmith College. It can be said that this self-promoting exhibition gave way to starting â€Å"Young British Artists† movement. Ex-Thatcher ad-man, Charles Saatchi got impressed by his works and displayed some of his works in the first â€Å"Charles Saatchi’s Young British Artists† show. Saatchi even bought â€Å"A Thousand Years†, a piece of Damien in 1990 and since then he has created a lot of pieces and has been admired by collectors as well as curators and his works are considered extraordinarily provocative. In 1991, he filled an art gallery with live tropical butterflies and presented an installation named â€Å"In and Out of Love†. â€Å"The Physical Impossibility of Death in the Minds of Someone Living†, a piece that made him the second highest expensive living artist, was commissioned for about US$32,000 in 1992. This made Damien a media icon and since then media and public both started to mitate, praise and also criticize him. The Young British Artists of Damien’s generation is completely different from their preceding generation and are well known for their entrepreneurial spirit, independence and media savvy. Most of them are self-promoters and get sponsored privately. They did not depend on government agencies to discover their talent and then present them as was done earlier but instead they displayed their talent with the help of private sponsors who readily organized exhibitions for them. Hirst tried to develop exploration of mortality as the central theme of his artworks and extended it with humor, ynamism, novelty and enthusiasm. His â€Å"The Natural History† series, which is quite well known among his admirers, included dead animals presented, as momento mori as an irony on natural history. This series disclose the contemplation of his approach and the work of art has a visual power which is not possible to be described in words. Without having the experience of the series one cannot imagine or envisage it. If Hirst’s productions were to be categorized, it would be done in three types and they are paintings, the glass tank pieces and cabinet sculptures. Considering his paintings hat are divided into spot paintings and spin paintings. Spot paintings can be described as those paintings that are randomly organized and the canvases are color-spotted and their titles refer to pharmaceutical chemicals. Spin paintings are individually created with the help of centrifugal force and is literary done on a spinning table. His glass tank sculptures include dead animals or animals cut into pieces like cows, shark or sheep that are kept in formaldehyde perched in death. Hirst’s cabinet sculptures include collection of bottles of pills or surgical tools that are on highly arranged shelves. Damien Hirst was very quick in sharing his ideas and interest areas and very easily conveyed his message. His pieces of art were most simple but at the same time had complex ideas knitted along. Along with his paintings he expanded ‘hobby’-art technique that tried to attract audience towards the beauty and extreme energy of haphazard paintings. Hirst’s piece of art in which a single fish is suspended in formaldehyde was admired as a symbol of advanced art and people came to know that how ordinary things placed in an artistic manner could attract and look beautiful. Some of Hirst’s pieces of art ike â€Å"Alone Yet Together† which included a cabinet that held 100 small fishes in small tanks of formaldehyde and â€Å"Loss of Memory is Worse than Death† which included a steel cage that contained several vitrines with surgical mask, syringe and gloves were auctioned but failed to sell. Damien puts the blame on media that it makes the public believe the flawed explanations from art critics and public get misguided and believe in them without even actually viewing the artwork. Damien is of the opinion that people understand as well as appreciate artwork even if they don’t possess an art degree because nyone has the basic knowledge of visual background, which makes them understand complex advertisements too. It is only because people are not exposed to artworks frequently they are unable to express or appreciate it. Damien now insists that his spin paintings should be provided with spinning equipment on the wall so that there is no confusion about the upper side of the painting. As far his spot paintings are concerned they have become an icon of Hirst’s artwork. Usually it is seen that Damien’s work have recurring themes in a different way and one of is themes is â€Å" cigarettes† and the best example is his piece of work, â€Å"Party Time†. Damien considers smoking as a â€Å"theoretical suicide† and he stated, â€Å"The concept of a slow suicide through smoking is a really great idea, a powerful thing to do†. One more theme that is seen quite common in Hirst’s art is medical equipment and he had been infatuated and he wants people to believe in art just as they believe in medicine. The flood of ideas and images that Damien’s artwork creates leaves admirers of art amazed, fascinated and also threatened. One of the themes in Damien’s paintings is ‘emptiness’ like in ‘He Tried to Internalize Everything’ and ‘The Acquired Inability to Escape’ he displays a small cage like structure in which objects like desk, chair and other things usually needed for human interaction are seen covered with glass but there is human presence lacking. The feeling or intension of the artists behind these works can only be experienced and there is no question of solving any problem in this piece of art. Since the things are inside a glass cage the feeling seems to be suffocating and frustrating. Damien has fascination for glass because even though it is solid and dangerous it is transparent. It allows anyone to see everything but you cannot touch anything kept inside it. Damien’s lots of tank pieces are with animals in formaldehyde where they cannot go through any natural process and he finds it quite difficult to preserve them completely. He believes that the idea behind any creation is more important than the actual piece that has been used for the purpose. He wants his creative pieces to last till his lifetime and he is not much bothered about them after it. These animals are most famous among his works and at the same time they have been quite controversial too. He was awarded the Turner Prize for ‘Mother and Child, Divided’ and Damien says, â€Å"I want people feel like burgers. I chose a cow because it was banal. It’s just nothing. It doesn’t mean anything. What is the difference between a cow and a burger? Not a lot†¦ I want people to look at cows and feel ‘Oh My God’, so then in turn, it makes them feel like burgers†. Damien wants to make people look at ordinary things in a different way and he believes that they are frightening. He wants people to question because one thing that is useful in one way can be just opposite the other and this change of function is what makes things frightening. He says that the same is with art. He has received many letters in which people have protested, threatened or laid moral objections to the use of animals in Damien’s artwork. But Damien himself is very sympathetic about animals and most of his animals are bought from slaughterhouses or have died their natural death. Damien had quite a lot of problem convincing concerned authority his pieces of art were to be considered art and not food, as he was not allowed to take his artwork for an exhibition in United States. Again in August 1995 Damien was banned to exhibit his artwork â€Å"Two Fucking, Two Watching† which included dead cows fucking without formaldehyde. The objection was that the methane gas would explode the glass and would probably prompt vomiting among the visitors. Damien’s art installation that got changed into restaurant, which was followed to sale very shortly, is just an example that Damien is simply interested in art rather than conventional media. He is a versatile artist and his art include paintings, video, sculptures and every other media in between them. He has also designed cover art for albums, directed a music video and even was part of an art and film exhibition in 1996 at the  Hayward Gallery with his short film â€Å"Hanging Around†. He included many of his pop star friends from London to provide music for this film. In 1998 he became a part of a pop group and recorded two singles. Damien has also worked on quite a few side projects. Damien’s work has been admired and exhibited in Britain, the USA, Korea, Australia and many other countries in Europe. His works are included in public museums and galleries as well as in lots of private collections too. He lives with his sons Connor and Cassius and his girlfriend Maia Norman in Devon and works at his home.

Generally Accepted Accounting Principles Essay Example

Generally Accepted Accounting Principles Essay Example Generally Accepted Accounting Principles Essay Generally Accepted Accounting Principles Essay If the instrument is classified as debt, the annual payments are classified as interest expense, which reduces earnings, and the redemption premium is corded as a loss on retirement, also reducing earnings. (If the $6,000 excess of retirement price over par were contracted in advance, it would be accrued over the life of the liability). If the financial instrument were equity, both items would reduce retained earnings directly, by-passing earnings. 5. Retractable preferred shares are preferred shares that must be paid back with cash at a specific time, or paid in cash at the option of the shareholder. Because the agreement to pay out the redemption price is legally enforceable, such shares are classified as debt. 6. The principal of convertible debt is classified as equity if it is mandatory convertible into a fixed number of shares. The portion related to annual interest is an unavoidable cash obligation of the company and must be classified as a liability. Thus, the security is compound financial instrument. If the convertible debt is convertible at the investors option, the initial proceeds are divided between the debt element (both principal and interest) and the equity element, the conversion option. 7. If a convertible bond has a conversion price that is set in reference to the air market value of shares on the conversion date, then the bond is classified entirely as debt. No (price) risk or reward is transferred to the investor and therefore there is no equity element. 8. When a convertible bond is converted, the common share conversion option account is transferred into the common stock account. If the bond is not converted, this account is still left in equity, but transferred to a different contributed capital account. 9. Interest expense, $76,400 x . 08 = $6,112 Annual payment, $400,000 x . 08 = $32,000 10. : Stock options provide the holder with an option to acquire a specified umber of shares in a corporation under prescribed conditions and within a stated future time period. Options that are issued as an attachment to other securities are called stock warrants. Warrants may trade separately while options do not. Options often have a limited life while warrants often have no expiry date. 1 1 . A share-based payment to a supplier is measured based on the fair value of the goods or services rendered. In the rare circumstances that these cannot be valued, then the fair value of the rights is used to measure the transaction. 12. If stock rights are recognized on issuance, the stock rights account is rendered into the common stock account on exercise and into a different contributed capital account if options are allowed to lapse. This is identical to the treatment given to the common share conversion option account for convertible bonds. 13. A share-based compensation contract would result in recognition of an equity account if the contract is share-settled, or required issuance of shares. The contract would result in recognition of a liability element if the contract was cash-settled, meaning that compensation is required to be paid in cash. An equity-settled plan is trued up only to the retention rate; he fair value is estimated on initial grant date and is not adjusted to the value that employees receive. 17. A Sara program involves a payment to the employee at the settlement date. The value paid is equal to the fair value of the shares on the payment date, less some reference price, which is usually the fair value of the shares when the Sara were granted. That is, the employee receives a payment (cash or shares) equal to the appreciation in stock price over the life of the Sara. 18. A derivative is an exchange contract meant to transfer risk. It is a secondary financial instrument whose value is linked to a primary financial instrument, an index, or a commodity. Derivatives are options, futures or forward contracts, or a combination of these. Derivatives embody an exchange of financial instruments at fixed terms. A hedge is a way to offset risk to which the company would otherwise be exposed. For an item to be a hedge, the company must first have risk in an area, and then put a hedge in place to counter the risk. That is, a loss on a primary instrument will offset a gain on a hedge instrument. 9. The company could hedge against the risk of exchange fluctuations by entering into a forward exchange contract with a bank to deliver US dollars. The price to be paid would be set by the terms of the contract, and would not fluctuate. The contract would be recorded at cost, and revalued to fair market value annually. Changes in market value of BOTH the transaction balance and the hedge would be reported as gains/losses in earning s and offset. 20. Disclosure for financial instruments is required in the following general categories [per text listing]: 1 . The important components of each financial statement category; e. G. , various loans. 2. Information related to fair value for liabilities. Methods used to assess fair value must be explained. When a financial instrument has been valued at fair value, detail about the change in fair value is required. 3. Information related to the legal terms of the financial instrument, including maturity dates, interest rates, collateral, etc. 4. Various revenue and expense amounts and OIC reserve amounts must be disclosed separately, including interest expense, changes in equity reserve accounts, etc. . Information on exposure to various sources Of risk, as appropriate. Risks might include credit, risk, liquidity risk and market risk. Objectives, policies, and processes or managing risk must be disclosed. Such disclosure is extensive, and includes both qualitative and quantitative elements. 6. Accounting policy information is required as a matter of course for all financial statement elements. Ext ensive disclosure is required to describe the terms of the financial instrument. 15-AI to 15-AAA Financial restructuring; material posted on Connect. 1 . A financial restructuring happens when a company that is in legal violation of debt agreements is financially reorganized and allowed to continue operating, rather than be placed in receivership or bankruptcy. Restructuring an involve a financial reorganization (substantial realignment of debt and equity) or a troubled debt restructuring (lenders settle for less). 2. Financial restructuring may be bound by the following principles or rules, although there are no explicit standards in Canada: a. Accounting entries must reflect the terms of the agreements made by debt and equity holders. . Conversions of debt to equity are made at book value. C. Debt forgiveness is recognized as a gain in earnings. 3. The debt and the assets would be removed from the books. A $1 50,000 gain on asset disposal and a $200,000 gain on debt restructure would be agonized to balance the entry. 4. In a comprehensive revaluation, all assets and liabilities are revalued to fair value, whether fair value is highe r or lower than book value. Retained earnings (if any) are reclassified; any debit balance of retained earnings is eliminated by reducing other equity accounts. Gains and losses go directly to retained earnings and by-pass earnings. Cases Case 15-1 Zebu Limited Overview Zebu Limited is a subsidiary of Holdings Limited, and complies with FIRS. The company has several transactions to complete for XX, and several financing options to consider for XX. The company must com ply with a current ratio and a total liabilities to tangible net worth ratio, as part of existing loan arrangements. There may be pressure to adopt accounting policies to achieve compliance; ethical behavior is important. Issues . Required adjustments 2. Statement of changes in equity 3. Covenant evaluation 4. Financing alternatives 5. Action re: covenant issues Analysis and conclusion 1. Required adjustments Retirement and conversion of the preferred shares and all stock option transactions are journalized in Exhibit 1 and revised draft SSP accounts are shown in Exhibit 2. These transactions are straight-forward and no reporting alternatives are available. The Zebu statement of changes in equity, in multi-column form, is shown in Exhibit 3. It is assumed that no dividends were declared during the year; if there were dividends, the earnings amount changes. Changes in retained earnings and accumulated OIC were entirely assumed to relate to comprehensive income for XX. Based on the xx revised financial statements in exhibit 2, the covenants are as follows: Covenant Limit Calculation (per exhibit 2) Rest It Current assets to current liabilities Not less than 0. 82 Total liabilities to tangible net worth Not greater than 1. 5:1 ($28,589 $5,500) 1 . 61 Zebu is out of line with the current ratio covenant, since 0. 82 is less than 1. They are also out of line on the total liabilities covenant, since 1 . 61 is greater than 1. 5. This situation must be addressed. Possible actions are explored in item 5, below. 4. Financing alternatives. The two financing alternatives are identical in terms of capital raised, term, and security. The alternatives are different in the following ways: 1 Alternative 1 has an interest cost of 4% while alternative 2 has an interest cost f 6%. This is a difference of SSL O million x 2% = $200,000 annually for ten year; assuming a tax rate of 40%, this is $1 20,000 of after-tax savings per year. 2. Alternative 1 allows the company to substitute shares for principal at maturity, eliminating $10 million of principal repayment at maturity if the company wishes. However, it also dilutes ownership, if this is an issue for existing shareholders. 3. Alternative 1 sets a share price of $20 per share for shares issued at maturity ($10 million/500,OHO shares). Based on the outstanding options, the companys share price seems to be in the range of 20; $30 options were allowed to lapse and new options were issued for $20. Therefore, the $20 used as a reference price in Alternative 1 seems to set the terms of the debt arrangement at current market prices. This must be attractive to investors, since the interest rate on Alternative 1 is lower than that for Alternative 2; Alternative 2 does not set a share price for conversion. 4. Alternative 1 would be accounted for as partially debt and partially equity while Alternative 2, since the share price is undetermined, is all debt. Alternative 1 would be split as follows: $10,000 Interest liability $7,025 Issuance price $200 PDP) 2,975 Equity component A discount rate of 3% has been used, looking at Alternative 2 with no equity component and a 6% rate (3% 6%/2).

Sarah Emma Edmonds - Woman Who Fought in the Civil War

Sarah Emma Edmonds - Woman Who Fought in the Civil War Known for:  serving in the Civil War by disguising herself as a man; writing a post-Civil War book about her wartime experiences Dates:  - Sarah Emma Edmonds was born Edmonson or Edmondson in New Brunswick, Canada in December 1841. Her father was Isaac Edmon(d)son and her mother Elizabeth Leepers.   Early Life Sarah grew up working in the fields with her family and was usually wearing boys’ clothing doing so.  She left home to avoid a marriage instigated by her father.  Eventually, she began dressing as a man, selling Bibles, and calling herself Franklin Thompson.  She moved to Flint, Michigan as part of her job, and there she decided to join Company F of the Second Michigan Regiment of Volunteer Infantry, still as Franklin Thompson. During the War She successfully evading detection as a woman for a year, though some fellow soldiers seem to have suspected. She participated in the Battle of Blackburns Ford, First Bull Run/Manassas, the Peninsular Campaign, Antietam, and Fredericksburg. Sometimes, she served in the capacity of a nurse, and sometimes more actively in the campaign.  According to her memoirs, she sometimes served as a spy, disguised as a woman (Bridget OShea), a boy, a black woman or a black man. She may have made 11 trips behind Confederate lines.  At Antietam, treating one soldier, she realized that it was another woman in disguise, and agreed to bury the soldier so that none would discover her real identity. She deserted in Lebanon in April 1863. There’s been some speculation that her desertion was to join James Reid, another soldier who left, giving as a reason that his wife was sick. After deserting, she worked - as Sarah Edmonds - as a nurse for the U.S. Christian Commission. Edmonds published her version of her service - with many embellishments - in 1865 as  Nurse and Spy in the Union Army. She donated proceeds from her book to societies founded to help veterans of the war. Life After the War At Harpers Ferry, while nursing, she had met Linus Seelye, and they married in 1867, first living in Cleveland, later moving around to other states including Michigan, Louisiana, Illinois, and Texas. Their three children died young and they adopted two sons. In 1882 she began to petition for a pension as a veteran, asking for assistance in her pursuit from many who had served in the army with her. She was granted one in 1884 under her new married name, Sarah E. E. Seelye, including back pay and including removing the designation of deserter from Franklin Thomas’ records. She moved to Texas, where she was admitted into the GAR (Grand Army of the Republic), the only woman to be admitted. Sarah died a few years later in Texas on September 5, 1898. We know of Sarah Emma Edmonds primarily through her own book, through records assembled to defend her pension claim, and through diaries of two men with whom she served. Bibliography Civil War Battle from the Perspective of a Nurse - S. Emma Edmonds  - an excerpt from Edmonds 1865 memoir telling the story of the Battle of Bull Run, 1861 (also called 1st Manassas)Moss, Marissa.  Nurse, Soldier, Spy: The Story of Sarah Edmonds, a Civil War Hero.  Ages 9-12.Sequin, Marilyn.  Where Duty Calls: The Story of Sarah Emma Edmonds, Soldier and Spy in the Union Army.  Young Adult Fiction.Reil, Seymour.  Behind Rebel Lines: The Incredible Story of Emma Edmonds, Civil War Spy.  Ages 9-12.Edmonds, S. Emma.  Nurse and Spy in the Union Army: Comprising the Adventures and Experiences of a Woman in Hospitals, Camps and Battle-Fields.  1865.

Managing Equality and Diversity- Case Study Jakob Roan Essay

Managing Equality and Diversity- Case Study Jakob Roan - Essay Example In 1999, the UK government introduced the Public Sector Duties in order to protect not only the women but also the men on work equality. The Equality Act 2006 was introduced to promote equality and diversity in relation to the importance of human rights. Because of some amendments necessary to strengthen the equality law in the United Kingdom, Equality Act 2010 was created and now in force in order to redefine the most recent employment-related claims at the Employment Tribunal office. Against who and Potential Legal Claims that Jakob Roan can bring to an Employment Tribunal Lucas and Tom Sexual harassment at work is not limited to the act of physically forcing an employee to have sex with an immediate boss or vice versa. Particularly in the case of Jakob Roan, verbal harassment like a constant regime of homophobic behaviour has been evident when Lucas and Tom were making funny faces while calling Jakob with the use of some offending names and remarks like: â€Å"a prude†, â€Å"a blooming gay boy†, suggesting that â€Å"he should be more macho†¦Ã¢â‚¬ , and spreading rumours to other employees that they should avoid working with Jakob alone in the office because they can get AIDS by being too close to him. This increases Jakob’s chances of winning a tribunal case . Regardless of whether it was intentional or unintentional, Jakob was able to witness Lucas spreading homophobic remarks about him where the company’s customers could hear.... Furthermore, forcing Jakob to join Lucas and Tom go through the pornographic magazine was already a violation of Jakob’s human right to avoid staring at some pornographic materials. Under Part 2 section 26(1)(b)(i)(ii) of the Equality Act 2010, it was clearly stated that â€Å"A person (A) harasses another (B) if the conduct has the purpose or effect of violating B’s dignity and creating intimidating, hostile, degrading, humiliating or offensive environment for B†. It means that harassment within the workplace may occur when the dignity of another person is being violated and degraded as a result of unwanted work-related practices that are sexual by nature5. As an individual, Jakob has negative perception with regards to the use of pornographic materials. The fact that Lucas and Tom was forcing Jakob to join them as they browse the magazine was already a violation of Jakob’s dignity and human rights to refuse to participate. Based on the guidelines stated under Equality Act 2010, it is clear that Jakob has the option and privileges to file a tribunal case against Lucas and Tom for harassment on the grounds of sexual orientation. Specifically the case of Jakob Roan who emotionally, mentally, and psychologically suffered from the adverse consequences associated with sexual harassment on the grounds of sexual orientation is very much similar to the case of Morse v Future Reality Ltd [1996]6 wherein Ms. Morse felt sexually harassed when a group of her male co-workers started downloading â€Å"sexually explicit images from the Internet† even though the boys were not directly pointing at her. Dave Under Part 2 section 13(1) of the Equality Act 2010, direct discrimination

The feasibility of different techniques for providing fresh water to Essay

The feasibility of different techniques for providing fresh water to arid regions of the world - Essay Example The shortage of freshwater sources, and the â€Å"need for additional water supplies is already critical in many arid regions of the world and will be increasingly important in the future† (Perlman 2011, p1). The availability of water just like the fossil energy sources is an important element in the determination of the world stability. Most of the arid regions lack freshwater supplies in forms such as lakes and rivers. The only available freshwater supply is the limited underground water sources; these sources are becoming brackish because of the continued abstraction of the water aquifers (Perlman 2011, p1). There are some techniques that can be used to provide freshwater in the arid regions of the world and they include; the exploitation of the brackish water, desalination, management of the aquifer recharge, harvesting rain water, and the construction of dams. Brackish groundwater contains chlorine levels ranging between 250 and 20,000 parts per million (ppm). The volume of brackish water is similar to that of freshwater but brackish water has received little attention. Food and water scarcity and new techniques of treatment technologies have forced people to reevaluate brackish groundwater (a neglected source of water) (International Hydrological Programme [IHP] 2005, p12). Brackish groundwater arises from the following; salt dissolution near the evaporative rocks, groundwater pollution, water evaporation, and seawater intrusion; these are as a result of the natural processes and they make up the larger brackish groundwater reservoirs. Brackish groundwater can occur in the coastal regions as well as in the semi-arid regions. Enhanced desalination techniques have enabled the production of freshwater water from the brackish groundwater; this form of desalination is economically feasible and very competitive compared to seawater desalinatio n. In the past decade, a number of water supply systems have become functional in areas such as Egypt and