A COUNTRY BOY CAN SURVIVE

When asked What is establishing a redneck? Different answers are brilliant. The individuals of the nation are viewed as flushed, bigot, futile individuals, even Monticello. I lived in Monticello for a long time, the greater part of them are in provincial territories, yet not all. As it is unquestionably the air we are searching for, we picked Monticello to do explore. To turn into a nation man here, you should have a few characteristics like a major track like a defiant banner, and you need to wear the correct way. I experienced childhood in a world I once in a while experience. This is the unpaved street and track pickup world. At the point when I sang a course from Northern California to South Alabama during the nation kid where Hank Williams Jr. could endure, he was truly singing my northern California. 4 hours, FFA, Bath Splash Party, High School Soccer. It is free. The period before the telephone. Check in time is the main genuine breaking point. For whatever length of time that we return home some place at 12 PM, we can unravel any difficulties we need. We are Cinderella, a rustic man who returned home from the sponsorship ball. At some point, a youthful couple named Maltese and John found a kid dozing in the old seat of the entryway patio. His appearance is as superb as could reasonably be expected. I have never heard that everybody goes to a little homestead strolling on an unpaved street. There is just one intimation. There was a manually written note in my pocket. In any case, as the days and weeks extended, Marta and John have not let out the slightest peep yet, yet I enjoyed Jelly Beans and discovered that I preferred it on any surface. I'm extremely glad to play with drums, my pooches, Beagle hounds, family dairy animals. Above all, he is an eager and capable craftsman who makes fanciful and dream scenes, yet additionally scenes brimming with blue trees, red streets and purple creatures. Is this most likely a piece of information to his old neighborhood? You can pose this inquiry across the nation, however I ask this kid ordinary. Who is the reprobate in the nation where executioners in neighboring nations can walk uninhibitedly? Who endures the corn dinner that was prohibited after the family scalawag and the young men were affirmed by his folks? Who is the reprobate when your gotten away from resident causes struggle in neighboring nations? Perhaps we are posing an inappropriate inquiry. So as to appreciate this advantage, you need to take a gander at past negative variables. These are the issues shrouded in William Golding's epic The Lord of the Flies. The story is an account of a gathering of little fellows who had to figure out how to get by on an island getting by in a plane mishap. Through the story, the young men change one another, open one another, and inevitably they will battle between them. The's Lord throws questions about the impacts of guiltlessness, human advancement, and force. Ralf promptly started driving the young men. These young men can light a fire, however Jack urges them to focus on chasing as opposed to fire. Fire is wild. The young man vanished and was dared to have passed on.

Referencing Harvard

It is imperative to show your peruser that you have searched out master, dependable sources to help bolster and build up your reasoning, and this is done through referencing. The inclining toward in your task: exhibits great research direct shows the scope of thoughts and approaches you have found and considered recognizes the wellsprings of those thoughts tells your peruser where they can find those sources. Referencing additionally encourages you to maintain a strategic distance from copyright infringement. In the event that you present another person's thoughts as though they are your own work, or utilize precisely the same language they use without affirmation, you are submitting plagiarism.Plagiarism can be accidental because of poor referencing, however the results are consistently genuine. Precise referencing encourages you to dodge this. For more data on maintaining a strategic distance from literary theft, visit http://asset. Associations. Du. AU/course/see. PH? Id=1 572 Eve ry time you incorporate words, thoughts or data from a source †regardless of whether it's a site, book or Journal article †in your task, you should remember a for content reference to show that this substance has been accumulated from some place else.In-content references must be incorporated at whatever point you: 0 rework another person's thoughts in your own words synopses another person's thoughts in your own words quote another person's thoughts in their careful words duplicate or adjust a chart, table or some other visual material. For each source that you reference in-content, you should likewise make a passage in the inclination list toward the finish of the task. 2 How would we reference? There are two parts to a Harvard reference: 1) an in-content reference in the body of your task Cabochon (2008) investigates a scope of subjects and ideas†¦ ) full reference subtleties in your reference list Cabochon, M 2008, Maps and legends, Immenseness Books, San Francisc o. 1) In-content references An in-content reference is given each time you allude to thoughts or data from another source, and incorporates the accompanying subtleties: 0 the creator's family name (do exclude given names) [authoring body or association the time of distribution page numbers where pertinent. There are two principle approaches to introduce an in-content reference, as demonstrated below.One way offers unmistakable quality to the data by putting the reference toward the finish of your sentence in sections: Universities can assume a functioning job in discovering answers for environmental change (Folio 2010, p. 2). Another way offers conspicuousness to the creator by setting the reference in the body of your sentence, with the creator's name joined into the sentence structure and the date in sections: Folio (2010, p. 2) contends that colleges can assume a functioning job in discovering answers for atmosphere change.Including page numbers Page numbers are incorporated when you: pacific page or pages allude to tables, figures, pictures or present explicit data like dates/insights. Habeas (2007, p. 48) takes note of that the writer ‘draws on a built up custom of appropriating the melting away for different social and political purposes'. In the event that you do these things for a source without pages †e. G. A site †at that point Just creator and year will get the job done. 2) The reference list The reference list gives full bibliographic subtleties to all the sources alluded to in your task with the goal that perusers can without much of a stretch find them. Each extraordinary source referenced in your exposition must have a coordinating section in your reference list. Note that the reference list isn't a list of sources. A book reference records all that you may have perused, while a reference list is intentionally constrained to those hotspots for which you have given in-content references. A list of sources isn't required except if explicitly mentioned by your lecturer.The reference list is titled References and is: 0 masterminded one after another in order by writer's family name (or title/supporting association where a source has no writer) a solitary rundown where books, Journal articles and electronic sources are recorded together (see test reference list on p. 6 of this guide). The principle components required for all references are the creator, year, title and distribution data. Single line dispersing required Judd, D, Assistant, K and David, GM 2010, A past filled with American nursing: patterns and times, Jones and Bartlett, London.Candler, PM, Patton, JAG, Coleman, RE, Egotistical, A, Hackers, FIG and Hoofer, BP 1999, Diagnostic atomic medication, Williams and Wilkins, Baltimore. Whitewater, R 2009, ‘How can nursing mediation look into lessen the examination practice hole? , Canadian Journal of Nursing Research, Volvo. 41, no. 4, up. 7-15. Leave space between every passage No space required in second or ensuing lines of a section A concentrate from a paper utilizing the Harvard referencing framework Essay remove The strict adjustment of a book to film is basically impossible.As Steam (AAA, p. 4) proposes: The move from a solitary track verbal medium, for example, the novel to a multi-track medium like film, which can play with words (composed and expressed) yet additionally with music, audio effects, and moving bibliographic pictures, clarifies the impossibility and nuisance of exacting constancy. Remarks Always give creator, year and page number(s) while citing. Statements longer than thirty words are indented the two sides, and are one text dimension littler. Ellipsis (†¦ Shows at least one words have been omitted.It is perplexing, at that point, that perusers and crowds are so condemning of adjustments which take freedoms, some of the time to improve things, with their source material. Film adjustments of books are every now and again ‘castigated and held to a foolishly thorough standard of loyalty (Steam Bibb, p. 15). In the event that key scenes from a novel are pruned for film, crowds regularly respond contrarily. In any case, loyalty isn't a proper measure for assessing a film adjustment's prosperity, as various researchers agree (Despond ; Hawkers 2006; Letch 2008; McFarland 1996; Miller ; Steam 2004). Making a decision about film adjustments is at last, Whelan (1999, p. ) fights, ‘an vague science hounded by esteem decisions about the relative masterful worth of writing and film'. A fanatic of a novel may slander a film adjustment which modifies the first book in some style, yet their reaction is profoundly emotional and neglects to consider the practices and real factors of film creation (McFarland 2007, p. 26). Once in a while there are justification for antagonistic vibe. Creator Alan Moore has seen some of his unpredictable realistic books adjusted into shallow Hollywood items, making him very disparaging of movie produ cers and the movie producer process (Assures 2009).However, this sort of disposition can be automatic and reactionary. As opposed to being excessively pompous about printed loyalty, it is ideal to move toward film adjustments as re-translations of their source material (Hutchison 2006, p. 8) or as ‘a stage of content, an erudition (Scariest, refered to in Sanders 2006, p. 2). Also, new methods of creation further confuse existing meanings of, and ways to deal with, adjustment (Moore, MR. 2010, p. 180). So The letters ‘a' and ‘b' have been added to the years here or more to recognize various sources by a similar creator (Steam) distributed in the equivalent year.Several sources refered to without a moment's delay. Statements shorter than thirty words are encased in single quotes. Continuously give creator, year and page number(s) while summarizing a printed source. Web archives require a similar data for the in-content reference (creator and year). No page number fo r electronic sources except if accessible. Statement from Scariest found in Sanders' work. In the event that creators have comparative last names, remember first initials for reference to dodge disarray. 5 References Assures, S 2009, Why Alan Moore abhors comic-book motion pictures', Total Film, 2 February, saw 5 December 2010, .Despond,J and Hawkers, P 2006, Adaptation: considering film and writing, McGraw-Hill, Boston. Hutchison, L 2006, A hypothesis of adjustment, Rutledge, New York. Letch, T 2008, ‘Adaptation learns at a junction', Adaptation, Volvo. 1, no. 1, up. 63-77. McFarland, B 1996, Novel to film: a prologue to the hypothesis of adjustment, Oxford University Press, New York. ? 2007, ‘Reading film and writing', in D Cartel and I Whelan (des), The Cambridge ally to writing on screen, Cambridge University Press, Cambridge, up. 15-28. Mill operator, T and Steam, R (des) 2004, An ally to film hypothesis, Blackwell Publishing, saw 30 October 012, .Moore, MR. 2010, à ¢â‚¬ËœAdaptation and new media', Adaptation, Volvo. 3, no. 2, up. 179-92. Sanders, J 2006, Adaptation and allocation, Rutledge, New York. Steam, R AAA, ‘Introduction: the hypothesis and practice of adjustment', in R Steam and An Orange (des), Literature and film: a manual for the hypothesis and practice of film adjustment, Blackwell Publishing, Malden, up. 1-52. ? Bibb, Literature through film: authenticity, enchantment, and the craft of adjustment, Blackwell Publishing, Malden. Whelan, 1 1999, ‘Adaptations: the contemporary predicaments', in D Cartel and I Whelan (des), Adaptations: from content to screen, screen to content, Rutledge, London, up. - 19. Online paper or magazine article Book with two writers Book Journal article Two works by same writer, recorded sequentially Dash utilized when more than one work by same writer recorded Chapter in an altered book Ebook. Two editors Journal article Book from which Serviette's statement taken Two works by same writer in sam e year, recorded an and b dependent on in order request of title of the work Dash utilized Please note: this concentrate is from a task written in the Humanities. It would be ideal if you allude to distributed work in your general vicinity of study for instances of referencing shows pacific to your control. Imagine a scenario in which your source doesn't actually coordinate any of these models. This guide of source you have to reference in the pages that follow, and develop your reference in that organization utilizing the example(s) gave to manage you. While this guide gives a wide scope of models

what will you be doing in 2014 COLUMBIA UNIVERSITY - SIPA Admissions Blog

what will you be doing in 2014 COLUMBIA UNIVERSITY - SIPA Admissions Blog The  deadline to apply for the Spring 2014 term is quickly approaching Its a week away!   If this is the right time to pursue a graduate program, then go for it.   Why wait until the fall if you can begin in the spring?   (re-read the J-Termer Experience post) For admissions requirements, please click here.   If you need additional time to submit last minute documents such as GRE scores or youre waiting for the last recommender to submit her reference letter; go ahead and submit your MIA/MPA application just be sure to contact the Admissions Office to let us know whats on its way. If youre still not sure whether SIPA is the right place for you, come see us at the APSIA Admissions Forum to be held in New York (15 Barclay Street) on Tuesday, October 15th from 6pm to 8pm.   You will have the opportunity to meet with school representatives not only from SIPA but also from other reputable international affairs institutions.   Its free to attend; you may register online through the APSIA website.   Hope to meet you along the way to a bright future at SIPA!

The Church Of The Holy Cross Lutheran Church - 919 Words

On Saturday 7, 2015, Alex, Michael and I drove to the Holy Cross Lutheran Church located in 11515 Ashcake Road Ashland, Virginia (about a 5 minute drive away from campus). The first thing that caught my attention was the external structure of the church. The architecture of the church is old school and it looks like a wooden house. Inside the church we could immediately tell that there were at least two floors. The top floor was where the altar was located and where the congregation took place. As soon as we stepped into the top floor, a really nice lady approached us and told us to sign a book of guests that everyone that attends the service had to sign. After we signed in, the pastor approached us and we told him that we were attending the service for a research project and that we were students from Randolph Macon College, he seemed thrilled to be able to help us. The service itself was much laid back and relatively small. There were 25 people at the church on that Saturday, and t hey were all very friendly. The pastor was very enthusiastic and welcoming to us. At the beginning of the service, he introduced us to everyone in the church and he encouraged us to research as much as we wanted to. In my opinion, this service was very similar to a catholic worship, or similar to the service that I used to attend when I lived in Venezuela. There was a lot of sitting, reading, standing, and singing. As we learned in class and in Williams’s Religion in America, music is a veryShow MoreRelatedSite Visit Report : St. Paul Lutheran Church1361 Words   |  6 PagesKarina Cruz 580 Indian Trace - Weston, FL 33326 St. Paul Lutheran Church (954) 384-9096 Lutheran Hours of worship: Jean Gillis Sundays 8 A.M. 11 A.M. Site Visit Report: St. Paul Lutheran Church The Lutheran religion is a branch of Protestant Christianity, and it was a result of their founder, Dr. Martin Luther, stepping away from the Roman Catholic religion in his mission to reform it. Luther’sRead MoreThe LCMS View of Baptism: The True Meaning of Baptism1397 Words   |  6 Pageswritten when God gave his only son who died on the cross for our sins. â€Å"Our† is standing for everyone in the world that God calls his children. Jesus Christ died on the cross with active and passive obedience. This means Jesus actively kept Gods Law for us, which we live by today. Jesus passively took away all of our sins, he died on the cross to take them away and we receive righteousness. Even if we are un-deserving, when Jesus died on the cross for everyone, it gives everyone the opportunity toRead MoreTransubstantiation1141 Words   |  5 PagesCatholicism and the Lutheran faith, have strong views on what happens with the celebration of the Eucharist. The Last Supper Jesus had with his disciples begun the process that we now know as the Eucharist, Holy Communion, and Holy Mass is one of the several sacraments. The Eucharist is the reenactment, so to speak, of the Last Supper, and is practiced in the Christian faith as an offering, or sacrifice. This happens differently depending on which faith one practices. The Catholic Church believes thatRead MoreEssay about Martin Luthers Impact on Germany1451 Words   |  6 Pagesheresies such as John Wycliffe, John Hus et al. In fact, during the course of Christianity there has been resistance and dissent, attempts at reform. Fortunately for Luther, when he made his idea and theses public, the German or rather Holy Roman Empire was in such a state that made conditions very well suited for the acceptance and spread of his words. The conditions that I speak of can be mostly categorised within certain headings, Religious, Cultural, Social, Economic and Read MoreThe Moment I Walked Into St. Mary s Cathedral2180 Words   |  9 Pageswalked into St. Mary’s Cathedral, I felt out of place. I thought that I would know what to expect since I have gone to Lutheran churches my entire life. To start with, I was unsure what to do with the font of holy water when I walked to into the cathedral. I later found out that people who enter are supposed to dip their fingers in it, and they are to make the sign of the cross with their fingers. Then as I saw others approach their pews they did some sort of one-legged kneel before sitting downRead MoreThe Religions Are Affected With The Times1106 Words   |  5 PagesCatholic: Catholics will pray the liturgical prayers of the church, and if they can exit the hospital they will go to Holy Mass each Sunday and on holy days. They will confess through a priest. With the priest they will pray a rosary in the hospital. Lutheran: When Lutheran pray they set a time and place for daily pray. Pray the bible. They go to church every Sunday morning. Presbyterian: The order of a Sunday worship service in a Presbyterian church is determined by the pastor and the session, the church’sRead MoreChristianity, The World s Largest Religion1653 Words   |  7 Pagesthem. For instance, Protestantism includes Lutherans, Baptist, Methodists, Episcopalians, Presbyterians, Pentecostals, and Evangelicals. Ongoing conflicts about beliefs and practices caused the creation of these denominations. In 1504, the first division of Christianity into branches occurred with the creation of Roman Catholicism and Eastern Orthodoxy. They separated due to the difference in belief of whether or not the Pope was the head of the church or not. They began the divide after the SeventhRead MoreThe Holy Communion And The Communion Essay1361 Words   |  6 PagesThe Communion Christians have always regarded the Holy Communion as being one very important element towards achieving discipleship since the very beginning. However, the question in every Chris tian’s mind is â€Å"what are we doing?† it is, therefore, important to discuss what the holy communion means about theology. The Holy Communion has several names given to it. Among them are: the Eucharist, the Lord’s Supper, Divine Liturgy, and the Mass. Inside the New Testament, there are also varying detailsRead More The Eucharist Essay examples1165 Words   |  5 Pagescongregation in obedience to Jesus command at the Last Supper, â€Å"Do this in remembrance of me.† In the Orthodox and Roman Catholic churches, and in the Anglican, Lutheran, and many other Protestant churches, it is regarded as a sacrament, which both symbolizes and effects the union of Christ with the faithful. Baptists and others refer to Holy Communion as an â€Å"institution,† rather than a sacrament, emphasizing obedience to a commandment. Traditionally, Jesus command to his disciples at the Last SupperRead MoreThe Catholic Church s Belief System880 Words   |  4 Pagesfavoring the Catholic Church’s belief system. The Catholic Church and Lutheranism proclaimed completely different views on the Pope’s power and authority, how Christians should view and concede to God’s treasures and the consequences of sins, and how individuals should practice the religion as a whole. While there are a number of vast differences between these two entities, a few in particular intrigued me, and led me to believe the Catholic Church is more realistic based on what we’ve learned so far in

Essay on Animal Testing - 676 Words

Animal Testing In the 1880’s, Louis Pasteur conducted one of the most unpleasant series of animal experiments in the history of the fight against infectious disease. Unable to see the organism that causes rabies with the microscopes available, he convinced a skeptical medical community of the microorganism’s existence and also the possibility of vaccinating against it. He did this by doing work on rabbits and dogs. In 1885, after much heart searching, he tried out his rabies vaccine on a nine-year old boy, Joseph Meister, who had been bitten 14 times by a rabid dog. Thanks to Pasteur’s vaccine, the boy lived. (Hampson 1) The life of Joseph Meister and many others like him have been saved by animal experimentation. No matter†¦show more content†¦Alternatives may be useful, but, in some situations, animal testing is still very important in the development of the medical experiments. Vaccines and medication must be thoroughly tested before they are put on the shel ves. A poor job cannot be done because a human life could be put at risk. Many animal rights activists claim that we should do away with animal testing due to the fact that the animals suffer. This may be selfish but I would rather rats suffered than someone I loved. As the British Association for the advancement of science stated, diseases will be cured. If animal testing can cure diseases such as AIDS, and many forms of terminal caner I am willing to sacrifice the animals so that humans may survive. Animal activists who go into horrendous details about the various tests that scientists perform often jade the issue of animal testing. I have heard about the rabbit and the eye drop test time and time again. The bunny’s eyes were forced open and drops were dropped in for an extended period of time. Of course I felt bad for that poor fluffyShow MoreRelatedAnimal Testing678 Words   |  3 Pages Animal testing is a controversial topic in today’s society, much more than it was 100’s of years ago. Testing on animals was practiced long ago, and is still practiced today. Greek writings about vivisection [the dissection of a live organism] can be found dated as early as 500 BC. At that time, in Ancient Rome and Alexandria, and later in Greece, vivisection was originally practiced on human criminals, but prohibitions on the mutilation of the human body soon arose. This caused a reliance on animalsRead MoreTesting On Animals : The Dangers Of Animal Testing1375 Words   |  6 Pagesnumber of animals that undergo constant suffering in the name of human vanity. Animal testing was originally introduced in the early 20th century and is still prominent today. It is morally unacceptable to experiment on animals for human purposes. The procedures used in animal testing are cruel and inhumane, nor are they the most reliable source of data; resulting in many mishaps. Moreover , with the perpetual advancements in technology, there are several alternative methods making animal testing unnecessaryRead MoreHuman Testing : The Benefits Of Animal Testing802 Words   |  4 PagesAnimal testing has helped us for years discover cures for sickness in humans and sometimes even animals. But as long as they test the animals humanely, animals can be tortured with pain from the testing. However many efforts are being made to reduce the testing to a minimum. Scientists know that without the tests they wouldn’t know how to check the safety of new drugs. If there was no animal testing scientists would have probably resulted into something very unacceptable, human testing. And scientistsRead MoreThe Cruelty of Animal Testing1644 Words   |  7 PagesAnimal testing is a completely unnecessary act of cruelty and should not be allowed for various reasons. It is superfluous for innocent animals to undergo chemical testing of any sort, not only do they suffer, but there are other more humane alternatives to test products. Many people who are in favor of animal testing do not know of these safer more humane alternatives. Many methods have been developed to help stop animal testing, and improve the health system of all human beings. A significantRead MoreThe Importance Of Animal Testing1240 Words   |  5 Pages Animal testing has long played a part in the science of testing, and it still plays a very important role in the medical world. Testing on animals in order to create a cure for AIDS is one thing, but testing on animals for human vanity is another. Animal testing is used to test the safety of a product. It has kept some very unsafe substances out of the cosmetic world. However, in this day in age, animal testing is not the only way to test the safety of a product. Animal testing in cosmetics hasRead MoreEssay on Animal Testing1383 Words   |  6 Pagesand Behavior Animal testing is not a problem in today’s society because it is beneficial to humans. It seems unethical to put animals through such pain and torture, but if we stopped it completely there would be a large amount of human lives lost. How could this be? The further advancements in medical and technological science is inevitable. Therefore, if the testing must be done to learn more about the brain and body, which spe cies (animals or man) seems expendable for such testing. The real questionRead MoreThe Negatives of Animal Testing1027 Words   |  5 Pageshave been tested on animals; from lipstick and shampoo to dish soap and foot powder. Even the white ink on an MM has been tested on animals. To some, this statement may be alarming and even disturbing – to others it may not mean much at all. Either way, the debate over animal testing has gained much popularity in recent decades. Animal testing has been done since at least 500 BC; even Aristotle experimented on animals for scientific reasoning. Around 200 AD, dissecting animals in public was actuallyRead More Animal Testing Essay710 Words   |  3 Pagesanimal testing â€Å"Beauty without cruelty† is the outcry that can be heard from animal right activists around the world. The FDA does not require companies to perform tests on animals but if the cosmetic product contains chemicals that can be seen as toxins, testing becomes a necessity. There are currently thirteen safety tests that are performed on animals. Anti-testing activists deem these unnecessary and consider them to be cruel. â€Å"Fourteen million animals are used currently in the U.SRead MoreThe Rights Of Animal Testing2041 Words   |  9 Pagesrights of all animals with further argument or debates, do humans have the right to use animals on medical testing and lab use? There are several issues that can be placed in this argument this research will acknowledge four important topics in the rights of animal testing. Is it right to use animals for testing? Is it right to compare animal DNA to human DNA in these animal experiments? Is it right to use real animals instead of computers to generate results? Is it right to state animals are beingRead MoreThe Efficiency Of Animal Testing1394 Words   |  6 PagesEfficiency of Animal Testing For many years, the primary way to make advances in biomedical science was through experimentation on animals, also known as vivisection. This method involves using different species of animals in experiments and developmental procedures to determine toxicity, dosing, and effectiveness of test drugs before proceeding to human clinical trials. However; the use of animals in testing laboratories is becoming less common due to improved alternative options. Animal experimentation

Succubus Blues CHAPTER 1 Free Essays

string(43) " a yellow MEN AT WORK sign attached to it\." Statistics show that most mortals sell their souls for five reasons: sex, money, power, revenge, and love. In that order. I suppose I should have been reassured, then, that I was out here assisting with numero uno, but the whole situation just made me feel†¦ well, sleazy. We will write a custom essay sample on Succubus Blues CHAPTER 1 or any similar topic only for you Order Now And coming from me, that was something. Maybe I just can’t empathize anymore, I mused. It’s been too long. When I was a virgin, people still believed swans could impregnate girls. Nearby, Hugh waited patiently for me to overcome my reticence. He stuffed his hands into well-pressed khakis, leaning his large frame against his Lexus. â€Å"I don’t see what the big deal is. You do this all the time.† That wasn’t exactly true, but we both knew what he meant. Ignoring him, I instead made a great show of studying my surroundings, not that that improved my mood. The suburbs always dragged me down. Identical houses. Perfect lawns. Far too many SUVs. Somewhere in the night, a dog refused to stop yapping. â€Å"I don’t do this, † I said finally. â€Å"Even I have standards.† Hugh snorted, expressing his opinion of my standards. â€Å"Okay, if it makes you feel better, don’t think of this in terms of damnation. Think of it as a charity case.† â€Å"A charity case?† â€Å"Sure.† He pulled out his Pocket PC, looking briskly businesslike, despite the unorthodox setting. Not that I should have been surprised. Hugh was a professional imp, a master at getting mortals to sell their souls, an expert in contracts and legal loopholes that would have made any lawyer wince in envy. He was also my friend. It sort of gave new meaning to the With friends like these†¦ adage. â€Å"Listen to these stats,† he continued. â€Å"Martin Miller. Male, of course. Caucasian. Nonpracticing Lutheran. Works over at a game store in the mall. Lives in the basement here – his parents’ house.† â€Å"Jesus.† â€Å"Told you.† â€Å"Charity or no, it still seems so†¦ extreme. How old is he again?† â€Å"Thirty-four.† † Ew.† â€Å"Exactly. If you were that old and hadn’t gotten any, you might seek desperate measures too.† He glanced down at his watch. â€Å"So are you going to do this or not?† No doubt I was keeping Hugh from a date with some hot woman half his age – by which I meant, of course, the age Hugh looked. In reality, he was pushing a century. I set my purse on the ground and gave him a warning glance. â€Å"You owe me.† â€Å"I do,† he conceded. This wasn’t my usual gig, thank goodness. The imp normally â€Å"outsourced† this kind of thing but had run into some kind of scheduling problem tonight. I couldn’t imagine who he normally got to do this. I started toward the house, but he stopped me. â€Å"Georgina?† â€Å"Yeah?† â€Å"There’s†¦ one other thing†¦Ã¢â‚¬  I turned back around, not liking the tone in his voice. â€Å"Yes?† â€Å"He, um, sort of had a special request.† I raised an eyebrow and waited. â€Å"You see, uh, he’s really into the whole, like, evil thing. You know, figures if he sold his soul to the devil – so to speak – then he should lose his virginity to a, I don’t know, demoness or something.† I swear, even the dog stopped barking at that. â€Å"You’re joking.† Hugh didn’t respond. â€Å"I’m not a – no. No way am I going to – â€Å" â€Å"Come on, Georgina. It’s nothing. A flourish. Smoke and mirrors. Please? Just do this for me?† He turned wistful, cajoling. Hard to resist. Like I said, he was good at his job. â€Å"I’m really in a tight spot†¦ if you could help me out here†¦ it would mean so much†¦Ã¢â‚¬  I groaned, unable to refuse the pathetic look on his broad face. â€Å"If anyone finds out about this – â€Å" â€Å"My lips are sealed.† He actually had the audacity to make a sealing motion. Bending down, resigned, I unfastened the straps on my shoes. â€Å"What are you doing?† he asked. â€Å"These are my favorite Bruno Maglis. I don’t want them absorbed when I change.† â€Å"Yeah, but†¦ you can just shape-shift them back.† â€Å"They won’t be the same.† â€Å"They will. You can make them anything you want. This is just silly.† â€Å"Look,† I demanded, â€Å"do you want to stand out here arguing shoes, or do you want me to go make a man of your virgin?† Hugh clamped his mouth shut and gestured toward the house. I padded away in the grass, the blades tickling my bare feet. The back patio leading to the basement was open, just as Hugh had promised. I let myself into the sleeping house, hoping they didn’t have a dog, blearily wondering how I’d reached this low point in my existence. Adjusting to the darkness, my eyes soon discerned the features of a comfortable, middle-class family room: sofa, television, bookshelves. A stairwell rose to the left, and a hallway veered to the right. I turned down the hall, letting my appearance shape-shift as I walked. The sensation was so familiar, so second nature to me, that I didn’t even need to see my exterior to know what was happening. My petite frame grew taller, the slim build still staying slim but taking on a leaner, harder edge. My skin paled to death white, leaving no memory of its faint tan. The hair, already to my midback, stayed the same length but darkened to jet black, the fine waviness turning straight and coarse. My breasts – impressive by most standards – became larger still, rivaling those of the comic book heroines this guy had undoubtedly grown up with. As for my outfit†¦ well, away went the cute Banana Republic slacks and blouse. Thigh-high black leather boots appeared on my legs, paired with a matching halter top and a skirt I never could have bent over in. Spiky wings, horns, and a whip completed the package. â€Å"Oh Lord,† I muttered, accidentally taking in the whole effect in a small decorative mirror. I hoped none of the local demonesses ever found about this. They were really quite classy. Turning from the taunting mirror, I stared down the hall at my destination: a closed door with a yellow MEN AT WORK sign attached to it. You read "Succubus Blues CHAPTER 1" in category "Essay examples" I thought I could hear the faint sounds of a video game bleeping from beyond, though such noises silenced immediately when I knocked. A moment later, the door opened, and I stood facing a five-foot-eight guy with shoulder-length, dirty blond hair rapidly receding on top. A large, hairy belly peeped out from underneath his Homer Simpson T-shirt, and he held a bag of potato chips in one hand. The bag dropped to the floor when he saw me. â€Å"Martin Miller?† â€Å"Y-yes,† he gasped out. I cracked the whip. â€Å"You ready to play with me?† Exactly six minutes later, I left the Miller residence. Apparently thirty-four years doesn’t do much for one’s stamina. â€Å"Whoa, that was fast,† Hugh noted, seeing me walk across the front yard. He was leaning against the car again, smoking a cigarette. â€Å"No shit. Got another one of those?† He grinned and handed over his own cigarette, giving me a once-over. â€Å"Would you be offended if I said the wings kind of get me hot?† I took the cigarette, narrowing my eyes at him as I inhaled. A quick check ascertained no one else was around, and I shape-shifted back to my usual form. â€Å"You owe me big,† I reminded him, putting the shoes back on. â€Å"I know. Of course, some might argue you owe me. You got a nice fix from it. Better than you’re used to.† I couldn’t deny that, but I didn’t have to feel good about it either. Poor Martin. Geek or no, committing his soul to eternal damnation was a helluva price to pay for six minutes. â€Å"You wanna get a drink?† Hugh offered. â€Å"No, it’s too late. I’m going home. Got a book to read.† â€Å"Ah, of course. When’s the big day?† â€Å"Tomorrow,† I proclaimed. The imp chuckled at my hero worship. â€Å"He just writes mainstream fiction, you know. He’s hardly Nietzsche or Thoreau.† â€Å"Hey, one doesn’t have to be surreal or transcendental to be a great writer. I should know; I’ve seen a few over the years.† Hugh grunted at my imperious air, giving me a mock bow. â€Å"Far be it from me to argue with a lady about her age.† I gave him a quick kiss on the cheek, then walked two blocks to where I had parked. I was unlocking the car door when I felt it: the warm, tingling feeling indicative of another immortal nearby. Vampire, I registered, only a millisecond before he appeared beside me. Damn, they moved fast. â€Å"Georgina, my belle, my sweet succubus, my goddess of delight,† he intoned, placing his hands over his heart dramatically. Great. Just what I needed. Duane was quite possibly the most obnoxious immortal I’d ever met. He kept his blond hair shaved to a close buzz, and as usual, he demonstrated terrible taste in both fashion and deodorant. â€Å"Go away, Duane. I have nothing to say to you.† â€Å"Oh come on,† he crooned, his hand snaking out to hold the door as I tried to open it. â€Å"Even you can’t play coy this time. Look at you. You’re positively glowing. Good hunting, eh?† I scowled at the reference to Martin’s life energy, knowing it must be wreathing me. Obstinately, I tried to pry my door open against Duane’s hold. No luck. â€Å"He’ll be out for days, from the looks of it,† the vampire added, peering at me closely. â€Å"Still, I imagine whoever he was enjoyed the ride – both on you and to hell.† He gave me a lazy smile, just barely revealing his pointed teeth. â€Å"He must have been someone pretty good for you to look as hot as you do now. What happened? I thought you only fucked the scum of the earth. The real assholes.† â€Å"Change of policy. I didn’t want to give you false hope.† He shook his head appreciatively. â€Å"Oh Georgina, you never disappoint – you and your witticisms. But then, I’ve always found whores know how to make good use of their mouths, on or off the job.† â€Å"Let go,† I snapped, tugging harder at the door. â€Å"Why the hurry? I have a right to know what you and the imp were doing over here. The Eastside is my turf.† â€Å"We don’t have to abide by your ‘turf rules, and you know it.† â€Å"Still, common courtesy dictates when you’re in the neighborhood – literally, in this case – you at least say hello. Besides, how come we never hang out? You owe me some quality time. You spend enough time with those other losers.† The losers he referred to were my friends and the only decent vampires I’d ever met. Most vampires – like Duane – were arrogant, devoid of social skills, and obsessed with territoriality. Not unlike a lot of mortal men I’d met. â€Å"If you don’t let me go, you’re going to learn a whole new definition of ‘common courtesy.'† Okay, it was a stupid, faux action-movie line, but it was the best I could come up with on the spot. I made my voice sound as menacing as possible, but it was pure bravado, and he knew it. Succubi were gifted with charisma and shape-shifting; vampires had super strength and speed. What this meant was that one of us mingled better at parties, and the other could break a man’s wrist with a handshake. â€Å"Are you actually threatening me?† He ran a playful hand along my cheek, making the hairs on my neck stand on end – in a bad way. I squirmed. â€Å"That’s adorable. And kind of arousing. I actually think I’d like to see you on the offensive. Maybe if you’d just behave like a good girl – ow !You little bitch!† With both of his hands occupied, I had seized my window of opportunity. A quick burst of shape-shifting, and sharp, three-inch claws appeared on my right hand. I swiped them across his cheek. His superior reflexes didn’t let me get very far with the gesture, but I did draw blood before he gripped my wrist and slammed it against the car. â€Å"What’s the matter? Not offensive enough for you?† I managed through my pain. More bad movie lines. â€Å"Cute, Georgina. Very cute. We’ll see how cute you are by the time I – â€Å" Headlights glimmered in the night as a car turned the corner on the next block and headed toward us. In that split second, I could see the indecision on Duane’s face. Our t §?e- §?t §?e would undoubtedly be noticed by the driver. While Duane could easily kill an intervening mortal – hell, it was what he did for a living – having the kill linked to his harassment of me would not look good to our superiors. Even an asshole like Duane would think twice before stirring up that kind of paperwork. â€Å"We aren’t finished,† he hissed, releasing my wrist. â€Å"Oh, I think we are.† I could feel braver now that salvation was on the way. â€Å"The next time you come near me’s going to be the last.† â€Å"I’m quaking in terror,† he simpered. His eyes gleamed once in the darkness, and then he was gone, moving off into the night just as the car drove past. Thank God for whatever liaison or ice cream run had pulled that driver out tonight. Not wasting any more time, I got into my car and drove off, anxious to be back in the city. I tried to ignore the shaking of my hands on the wheel, but the truth of the matter was, Duane terrified me. I had told him off plenty of times in the presence of my immortal friends, but taking him on alone on a dark street was an entirely different matter, especially since all my threats had been empty ones. I actually abhorred violence in all its forms. I suppose this came from living through periods of history fraught with levels of cruelty and brutality no one in the modern world could even comprehend. People like to say we live in violent times now, but they have no idea. Sure, there had been a certain satisfaction centuries ago in seeing a rapist castrated swiftly and promptly for his crimes, without endless courtroom drama or an early release for â€Å"good behavior.† Unfortunately, those who deal in revenge and vigilantism rarely know where to draw the line, so I’d take the bureaucracy of the modern judicial system any day. Thinking back to how I’d presumed the fortuitous driver was on an ice cream run, I decided a little dessert would do me some good too. Once I was safely back in Seattle, I stopped in a 24-hour grocery store, discovering some marketing mastermind had created tiramisu-flavored ice cream. Tiramisu and ice cream. The ingenuity of mortals never failed to amaze me. As I was about to pay, I passed a display of flowers. They were cheap and a little tattered, but I watched as a young man came in and nervously scanned them over. At last he selected some autumn-colored mums and carried them off. My eyes followed him wistfully, half-jealous of whatever girl would be getting those. As Duane had noted, I usually fed off losers, guys I didn’t have to feel guilty about hurting or rendering unconscious for a few days. Those kind did not send flowers and usually avoided most romantic gestures altogether. As for the guys who did send flowers, well, I avoided them. For their own good. That was out of character for a succubus, but I was too jaded to care about propriety anymore. Feeling sad and lonely, I picked up a bouquet of red carnations for myself and paid for it and the ice cream. When I arrived home, my phone was ringing. Setting down my goods, I glanced at the Caller-ID. Caller unknown. â€Å"My lord and master,† I answered. â€Å"What a perfect ending to a perfect night.† â€Å"Save your quips, Georgie. Why were you fucking with Duane?† â€Å"Jerome, I – what?† â€Å"He just called. Said you were unduly hassling him.† â€Å"Hassling? Him?† Outrage surged inside me. â€Å"He started it! He came up to me and – â€Å" â€Å"Did you hit him?† â€Å"I†¦Ã¢â‚¬  â€Å"Did you?† I sighed. Jerome was the archdemon of the greater Seattle hierarchy of evil, as well as my supervisor. It was his job to manage all of us, make sure we did our duties, and keep us in line. Like any lazy demon, however, he preferred we create as little work for him as possible. His annoyance was almost palpable through the phone line. â€Å"I did sort of hit him. Actually, it was more of a swipe.† â€Å"I see. A swipe. And did you threaten him too?† â€Å"Well, yes, I guess, if you want to argue semantics, but Jerome, come on! He’s a vampire. I can’t touch him. You know that.† The archdemon hesitated, apparently considering the outcome of me going head-to-head with Duane. I must have lost in the hypothetical battle because I heard Jerome exhale a moment later. â€Å"Yes. I suppose. But don’t provoke him anymore. I’ve got enough to work on right now without you children having catfights.† â€Å"Since when do you work?† Children indeed. â€Å"Good night, Georgie. Don’t tangle with Duane again.† The phone disconnected. Demons weren’t big on small talk. I hung up, feeling highly offended. I couldn’t believe Duane had tattled on me and then made me out to be the bad guy. Worse, Jerome seemed to have believed it. At least at first. That probably hurt me most of all because, my slacker-succubus habits aside, I’d always enjoyed a kind of indulgent, teacher’s pet role with the archdemon. Seeking consolation, I carried the ice cream off to my bedroom, shedding my clothes for a loose nightshirt. Aubrey, my cat, stood up from where she’d been sleeping at the foot of my bed and stretched. Solid white save for some black smudges on her forehead, she squinted green eyes at me in greeting. â€Å"I can’t go to bed,† I told her, stifling a yawn. â€Å"I have to read first.† I curled up with the pint and my book, recalling again how I’d finally be meeting my favorite author at the signing tomorrow. Seth Mortensen’s writing always spoke to me, awakening something inside I hadn’t even known was asleep. His current book, The Glasgow Pact, couldn’t ease the guilt I felt over what had happened with Martin, but it filled an aching emptiness in me nonetheless. I marveled that mortals, living so short a time, could create such wonderful things. â€Å"I never created anything when I was a mortal,† I told Aubrey when I’d finished five pages. She rubbed against me, purring sympathetically, and I had just enough presence of mind to put the ice cream away before collapsing back into bed and falling asleep. How to cite Succubus Blues CHAPTER 1, Essay examples

Contemporary Issues in Accounting Theory of BHP Billiton

Question: Discuss about the Accounting Theory and Contemporary Issues for BHP Billiton. Answer: Introduction BHP Billiton is an Australia based mining company which has a wide portfolio of global mining assets. The company aims to create constant value for its shareholders by enhancing the operating margins and ensuring efficiency with regards to utilization of assets. Iron ore, copper and coal are the major contributors to the income for BHP though it has presence in other minerals as well. The aim of the report is to analyze selective components of the balance sheet along with the concept of prudence along with the debate surrounding its usage. Prudence and resulting debate The concept of prudence is a relatively new addition to the accounting norms and still caught in debate with regards to underlying utility. This concept requires that the management deploys such policies that ensure that no revenue or asset is overstated while ensuring that any expense or liability must not be understated. These statements are essentially required in relation with some transactions and/or events that are not certain (IFRS, 2015). This concept was first introduced in the 1989 Framework as a desirable quality in the field of accounting and was placed alongside neutrality. However, this was removed by the IASB as the principle of prudence was incompatible with the very idea of neutrality and hence violated it to some extent. The Framework project continued and attempts were made by IASB and FASB not to reopen the issue of prudence. However, with intense lobbying from European Financial Reporting Advisory Group, the concept was introduced in 2015 in the exposure draft released by IASB. However, the concept introduced in 2015 was different from that in 2010 as it hailed cautious prudence rather than the earlier version of asymmetric prudence (Wagenhofer, 2015). Cautious prudence requires cautious estimate making by the management in order to ensure that the financial statements and disclosures so produced in the GPFR are free from biases and present accurate representation of the situation. The main argument in favor of introduction of prudence is to check over exuberance on the part of the management especially with regards to application of subjective judgements and estimates. This ensures that the shareholders are able to get the most accurate representation of the financial position (IFRS, 2015). However, the key criticism of this principle is that it deals with only one aspect i.e. not to exaggerate but does not cover the aspect where the management must not underestimate which is the core of neutrality. Also, due to application of prudence and caution, the comparability of financial results becomes difficult as in a particular year the results are normal while in the next year they may be abnormal (ACCA, 2014). Hence, cautious prudenc e is the way forward but with adequate consultation with the relevant stakeholders. Remuneration Report The determination of the variable component of pay of executives is the responsibility of the remuneration committee which ensures that it is closely linked with strategy. The executive remuneration is dependent on extended period movement of share as the rewards in equity terms are typically deferred and takes into cognizance the performance over five years. The base salary of the CEO is $ 1.7 million with the capping of STI (Short Term Incentives) and LTI (Long Term Incentives) at 240% and 400% of the base salary respectively. Hence, the policy seems to focus on long term returns and seems prudent (BHP Billiton, 2015). The relevant screenshot for the remuneration report is shown below. GPFR (General Purpose Financial Report) The GPFR will typically comprise of the following (Deegan, 2014). Income Statement Balance Sheet Cash Flow Statement Changes in Equity Statement Notes to the financial statements The preparation of the above components of GPFR has been done in accordance with the relevant IFRS standards with the mode being clarified by Note 41. There are some management judgments and accounting policies that have been used for the preparation of various GPFR statements (Horngren, 2013). PPE (Property, Plant and Equipment) The PPE has been recorded at cost minus deductions for accumulated depreciation. The total amount of PPE recorded in the balance sheet stands at $ 94,072 million and consists of equipment used in mining besides land and building. The depreciation is applied on the carrying value of PPE taking into cognizance the effective life of asset to eventually touch the residual value expected at the end of the effective life. In case of changes in effective life, the changes are incorporated annually along with their respective effect on the depreciation which is captured in the relevant GPFR. The appropriate depreciation method for host of PPE assets is the straight line method using the effective life of each asset (BHP Billiton, 2015). Also, at times there is a write down in the asset value that is required especially when the carrying value is higher than the net realizable value and is a prudent policy on the behalf of the company (Deegan, 2014). Accounts Receivable Besides representing accounts receivable, the company has given provisioning for doubtful debts to the tune of $ 115 million. By the end of the year, this balance fell to $ 6 million. In the year given, no incremental provision has been taken for any doubtful debt which indicates that the company is realistic in regards of bad debt reporting (BHP Billiton, 2015). Inventory The inventory has been valued considering the lower value of cost and realizable value. The average cost concept has been used for cost estimation while the used inventory cost has been computed by the usage of absorption costing method. The minerals inventory is predicted by deploying several reliable techniques (for example, Assay Survey). However, inventory estimation for petroleum requires more complex techniques as the earlier techniques are not suitable (BHP Billiton, 2015). Contingent Liabilities The contingent liabilities contain various liabilities associated on the back of the commitment and financial resources being extended to subsidiaries, joint ventures and associates. A key contributor to these liabilities is in the form of various legal cases arising on account of tax concerns or other disputes. The contingent liabilities attributed to issues related to tax in FY2015 are $ 1,313 million while commitments in the form of finance and operating leases amount to $ 438 million and $ 2,368 million respectively. The operating lease primarily relates to PPE (Property, Plant Equipment) leasing while finance lease deals with assets that are deployed for power generation and transmission at the mining site (BHP Billiton, 2015). Transfer Pricing The mining operations of the firm is stretched across nations and exposed to differential tax regimes that are existing across nations. Therefore, there is obligation on the company to pay various taxes in relation to profits, royalty etc. Information in this context can be obtained using note 43 and note 44 which bring into notice the pivotal accounting policies and underlying judgements and assumptions used in accounting. Further, using the report of the risk committee, knowledge may be obtained about the various liabilities related to royalty and tax given in Section 3.14 (BHP Billiton, 2015). Conclusion On the basis of the various arguments presents, it is fair to conclude that the financial position reported and performance represented seems fairly accurate as appropriate accounting policies and management judgement has been utilized. The company is in line with the relevant regulations concerning reporting that are in place. Additionally, it may be recommended that in the near future, the company on a voluntary basis should include broader framework such as GRI (Global Reporting Initiative) and Triple Bottom line reporting so as to represent the social and environmental costs associated with the mining business through the GPFR. References ACCA 2014, Prudence IFRS, ACCA Website, Available online from https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/tech-tp-prudence.pdf (Accessed on September 02, 2016) BHP Billiton 2015, BHP Billiton Annual Report and accounts 2015, BHP Billiton Website, Available online from https://www.bhpbilliton.com/~/media/bhp/documents/investors/annual-reports/2015/bhpbillitonannualreport2015.pdf?la=en (Accessed on September 02, 2016) Deegan, CM 2014. Financial Accounting Theory, 4th eds., McGraw-Hill Education Australia, Sydney Horngren, C 2013, Financial accounting, 5th eds., Pearson Australia Group, Frenchs Forest, N.S.W IFRS 2015, A tale of Prudence, IFRS Website, Available online from https://www.ifrs.org/Investor-resources/Investor-perspectives-2/Documents/Prudence_Investor-Perspective_Conceptual-FW.PDF (Accessed on September 02, 2016) Wagenhofer, A 2015, The Never Ending Story of Prudence and IFRS, IFAC Website, Available online from https://www.ifac.org/global-knowledge-gateway/business-reporting/discussion/never-ending-story-prudence-and-ifrs (Accessed on September 02, 2016).