Scarlet Letter Essays - Fiction, Literature, Roger Chillingworth

Scarlet Letter Hester's Devotion The Romantic movement in American literature greatly expanded the love story genre. In Hawthorne's novel The Scarlet Letter he writes of adultery in a Puritan village. The story deals with the relationship between Hester Prynne, a young bride awaiting her husband, and Arthur Dimmsdale, an inspired Puritan minister who is beloved by the populace. Do Hester and Dimmsdale truly love each other? Hester does indeed love Dimmsdale, but the love is not returned by the preacher. It is obvious from the beginning that Hester loves Dimmsdale. When she is being grilled for the identity of the father of her child in front of the entire villiage, she cares for him enough to refuse to reveal his identity. When offered the chance to remove the scarlet letter "A" if she will but speak his name and repent, she stands up to the crowd and refuses to give in to its pressure. Another telling feature of her love for Dimmsdale is that she remains in the village as an outcast rather than fleeing to a more accepting environment, where she might possibly live a normal life. According to the narrator, she could not leave this place because "there trode the feet of one with whom she deemed herself connected in a union, that, unrecognized on earth, would bring them together before the bar of final judgement" (74). She realizes that she cannot lead a normal life in this community with Dimmsdale, but even so she cannot bring herself to leave him. This is telling evidence of! her love for him. She endures pain and torment alone, without even the support of her partner in sin. Even so, she still feels more anguish over being the cause of Dimmsdale's pain than she does for the humiliation of being branded impure before her community. As she states herself, under questioning by the ministers before the town "and would that I might endure his agony, as well as mine!" (64). That she should feel guilt for causing him pain when he was as much involved as she was proves how deeply she does love him. Hester would love to escape her punishment, but only if she can still be with Dimmsdale. While conversing with Dimmsdale alone in the forest where no one can overhear, she brings up the idea of fleeing with him, and living a life full of love with him in another land. She says "So brief a journey would bring thee from a world where thou hast been most wretched, to one where thou mayest still be happy" (181). The world she is talking about here is a world deeper along the forest track where they can freely express their love for one another. When he seems hesitant to take that path, she suggests another route of escape. "Then there is the broad pathway of the sea!...It brought thee hither. If thou so choose, it will bear thee back again" (181). She is willing to give up her newfound acceptance as healer, from the villagers in a moment to win a chance to live in happiness with a man who has thus far shown her little support. Hester also shows her love for Dimmsdale with her courage in onfronting Roger Chillingworth with her intent to warn Dimmsdale of the threat Chillingworth poses him. She is willing to break the vow of secrecy she has made to Chillingworth, saying "I must reveal the secret...He must discern thee in thy true character...this long debt of confidence, due from me to him, whose bane and ruin I have been, shall at length be paid" (158). She knows that Chillingworth is a plotting, malevolent man, whose physical deformity reflects the deformity and evil content of his heart. Again she is standing up for the man she loves. In the same conversation, she tries to shift Chillingworth's malevolence off the man she loves and onto herself. She asks him "It was I, not less than he. Why hast thou not avenged thyself on me?" (158). Other examples of Hester's undying devotion include the description of what a loving person Hester is, when the narrator states "Hester's nature showed itself warm and rich; a well-spring of human tenderness" (148). With her nature thus revealed as naturally loving, it is easy to see why she is so devoted to Dimmsdale. Later, just before she tells Dimmsdale about the threat living in his own house, the narrator refers to

Why The Book Is Always Better Than The Movie

Why The Book Is Always Better Than The Movie If youre anything like me, I cant help myself when a movie is announced for a book (or book series) that Ive read. I just have to go see it. Like I said, I cant help myself. Of course, the other thing that you and I may have in common is our reaction when we come out of the theater. No matter how well done the movies been, theres a level of disappointment. And we find ourselves saying, the book was better. Its All About Our Brains To understand this dynamic, its important to know that over 50% of your brain is wired for visuals. In fact, of all the stimuli that your brain processes, it consumes visual information 60,000 times faster than anything other. Given these realities, you might assume the movie should always be better than a book. They rarely have pictures in them, after all. But heres the thing. When we read a book, if its written well, the words cause our brains to create visuals. The story materializes in our heads as images. Images that are powerful and detailed. Again, if its written well. And that explains why the book is always better than the movie. Because our own brains create far more detailed and rich visuals than even Spielberg can do. Over 50% of your brain is visual. It consumes visual information 60,000 times faster than anything other. How Does This Impact The Content Youre Writing? The takeaway for me comes down to three realities. First, use stories to share information. Its easier to imagine a story than a fact. That doesnt mean you cant share fact. It just means you should wrap your facts in stories so that people can better envision them. Stories take people places in their minds, and thats good for you. Your content has a longer shelf-life if it finds a home. Wrap your facts in stories so people can envision them better. @ChrisLemaSecond, share information in its context. When I write about pricing, I rarely spend time on the research side of things. Or equations. Its either too complicated or too boring. Its hard to envision. Instead, I place the new findings in context. In the recent eBook I wrote on pricing for products, I took people to the movie theater, the shoe store, and more. The lessons had to do with pricing. The facts were pricing-related. But the context is what helps people remember the lessons. They can imagine themselves looking at four pairs of shoes and having to decide which to buy. Share information in context so people remember better. @ChrisLemaLastly, keep the takeaways short and tight. I recently gave a talk on pricing services where my takeaways were in the form of tweets. To keep the observation to less than 140 characters took some discipline. But it was worth it. Heres why. Youve read a great book before, right? And what do you do? You tell other people about it. Its how you talk about whether youre going to go see it at the movies, when it comes out. And what do you share? Likely, its the title of the book. Maybe the author. But notice that these are short things to remember. Thats what makes them useful. Try telling someone about a book whose name you cant remember, as you start sharing the plot. This is often how people write posts. The takeaways arent super clear and its almost like you had to be there. So instead, keep your takeaways tight, short, and easy to remember. It will make them easy to share.

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

Homework - Case Study Example A pivot table can then break down the numbers to show the amount sold by each employee. Then, it could even go further and break those numbers down by cities. So you would know which employee made the most number of sales, in which city the most number of sales were made, and which singular employee made the most number of sales in just one city. Data from the pivot table could then be used to allocate funds and estimate future sales based on the data from the pivot table. Comparisons could then be made across previous time periods and a comparison could be made to show the trends of certain employees or locations. Changes could then be made based off this data by either firing an employee or stop selling products in a city that is underperforming. 1- Because they are amazing tools used to quickly explore and manipulate data from a spreadsheet. A pivot table uses existing data and allows users to sort that data by any field they choose. The user can select which fields they would like to be displayed and whether it should be a column or a row header. That table can then be manipulated by integrating formulas into the table to quickly get inventory counts, cost percentages, sales commissions, regional growth, or anything else you need to determine. Using pivot tables to explore crosstab data is much easier than searching through spreadsheets, pulling out the pertinent data, then creating a new spreadsheet with the data necessary. Pivot tables make analyzing large quantities of data a user-friendly experience. You can actually create a pivot table in as few as 10 mouse clicks! You are correct in that using a pivot table can significantly reduce the time it takes to analyze data. All it needs is for just a few spaces to be filled in and the pivot table will display all the information you need in a nice and easy format. You might want to mention though that the use of pivot tables is not simply reduced to business-related activities but can

Artificial reefs on the gulf coast and why funding should remain for Essay

Artificial reefs on the gulf coast and why funding should remain for them - Essay Example The fact that they are artificial means that they are manmade. It follows that man has to effect necessary measures including funding in order to protect this type of unique environment. Once the funding is provided it is expected that the relevant authorities will ensure that is properly used for the good of the artificial reefs in general. The emergence of artificial reefs can be compared to oases in deserts. Artificial reefs can also be described as safe underwater havens made up of hard surfaces on which invertebrates attach themselves. These invertebrates include corals, bryozoans, barnacles, hydroids and clams. A simple theory has always been that invertebrates will start living around the reef once it has been established. A marine food will therefore develop in that ecosystem. Naturally, other forms of marine life will also be attracted in the area (Bortone, Brandarini and Otake, 251). A typical scenario is that bigger fish will head for the reef in order to feed on the smaller ones that arrived earlier thus the common saying that larger fish are usually right behind the smaller ones. Some areas such as Florida used to establish artificial reefs by sinking any object for instance refrigerators, fridges, washing machines among others. This was a haphazard approach of building the reefs since they would soon be de stroyed by hurricanes or tropical storm. Today, establishment of an artificial reef requires careful planning and choice of materials. Bortone et al (260) asserts that the main objectives are to enhance the original habitat at the bottom of the sea and increase the population of local fish. Generally looking at the Gulf coast, the area with the most number of permitted artificial reefs is the state of Florida. The Florida Fish and Wildlife Conservation Commission is thus the one responsible for establishing guidelines for the deployment of artificial reefs. There are close to 2,700 artificial reefs along Florida’s

Non Controlling Interests And Goodwill Accounting Essay

Non Controlling Interests And Goodwill Accounting Essay Introduction IFRS 3 which involves Business Combinations will build important changes in business combinations accounting. IFRS 3 develops more the acquisition representation and applies to more day to day transactions, because combinations by contract only in addition to combinations of common entities are incorporated in the standard. Nevertheless, ordinary managed transactions and the development of joint ventures are not factored in the revised standard. IFRS 3 applies to the 1st period of accounting commencing on 1/07/09. Notably, retrospective appliance to previous business combinations isnt permitted. It can be used early as long as its not in the period of accounting commencing on or after 30/07/07. Background In 2008 the International Accounting Standards Board finished the 2nd stage of its Project on Business combinations by releasing a revised edition of IFRS 3 relating to Business Combinations. It was amended in order to replace the 2004 version. The revised IFRS 3 is the outcome of a combined project with the Financial Accounting Standards Board Scope Description of business combination . Its a occurrence of transactions whereby the purchaser gains power over 1 or many business entities. A business entity is described as an incorporated place of actions that is able to perform and operate in order to give a return to shareholders or other capital owners or any other participants in the business. The purchaser or the acquiring company ought to be recognized or identified. IFRS 3 stipulates that an acquirer must be acknowledged or identified in all cases involving business combinations. Variations in the scope from the 2004 version of IFRS 3 as compared to 2008 IFRS 3 version is used in combinations of joint business entities as well as combinations which do not have consideration for example dual listed company shares. Such are not included in unrevised IFRS. Exclusions from the scope: The IFRS 3 cannot be used in case of development of a joint venture or combination of business entity under common management or control. IFRS 3 cannot be used the purchase of an asset or a collection of assets which dont comprise a business entity. Purchase consideration Important changes to the standard involve the purchase consideration. Fair value of all benefits held formerly by the acquirer in the newly acquired company is currently incorporated in the consideration. This incorporates all interest in joint ventures undertaken and associate as well as equity interests in the newly acquired company. Any preceding venture is perceived to be given up in order to obtain the company/entity and on disposal date a gain or loss is taken into account. In case the acquirer previously had interest in the entity obtained prior to acquisition, IFRS3 stipulates that the current venture to be revalued to fair cost as at the acquisition date, factoring in all changes to the profit and loss account as well as any gains formerly documented in equity that pertain to the current holding structure. A gain is accepted in the income statement during the period of business combination. Contingent consideration requirements have been modified. Contingent consideration is nowadays accepted at fair value even in cases where its not likely to pay at the acquisition date. All ensuing modification to liability contingent consideration is taken to the income statement, instead of goodwill account because it is perceived to be a debt acknowledged in the international accounting standard 32/39. If debts for superior performance by the results in the subsidiary cause expenditure in the income statement to increase and under-performance by the subsidiary against targets will lead to a cutback in the anticipated payment and will be accounted as a profit in the statement of income. These changes in contingent consideration were formerly taken in the goodwill account. The standard no longer treats transaction costs as a component of the purchase cost; such overheads are expensed throughout the accounting period. Transaction costs are now considered not to constitute what is given to the party selling the entity. They arent supposed to be taken as assets of the acquired entity which ought to be acknowledged on the purchase date. The standard stipulates that businesses should reveal the quantity of transaction expenses that have been paid. IFRS 3 takes into consideration the treatment of employee share-based payments by including supplementary regulation on estimation, as well as how to come to a decision on whether share payments constitute part of the payment for future service compensation or business combination. Non-controlling interests and Goodwill IFRS3 provides businesses with an alternative, on an individual operation basis, to value minority interest or non controlling interest at fair value in relation to their share of particular liabilities and assets or at their fair value. The 2nd technique will consider goodwill relating to the non-controlling interest together with the controlling interest acquired while the 1st technique will lead to valuation of goodwill, which is essentially similar to the current IFRS Measurement of goodwill can also be undertaken using the full goodwill basis, in this method goodwill is measured for the minority interest/ non-controlling and also the controlling interest in a subsidiary. In the preceding edition of IFRS 3, non controlling interest was valued at their proportion of net assets and excluded any goodwill. Under the Full goodwill method it means that minority interest (non controlling interest) together with goodwill is increased by the value of goodwill that pertains to minority interest. Example Mercer has purchased a subsidiary company on 2 February 2008. The net assets fair value of the subsidiary company is $2,170million. Mercer purchased 70 percent of the total shares of the subsidiary company for $2,145million. The minority interest was measured at $683million. Goodwill recognized on the full and partial goodwill techniques under IFRS 3 would be computed as: Mercer partial goodwill method Assets (net) 2,170 Minority interest (Non Controlling Interest) (30% x 2,170) (651) Assets purchased 1,519 Consideration on acquisition (2,145) Goodwill amount 626 Full goodwill Method Fair value of identifiable net assets 2,170 Minority interest (683) Assets taken over 1,487 Consideration on Purchase (2,145) Goodwill amount 658 Goodwill is in actual fact adjusted for the variation in the figure of the minority interest which factors in the goodwill belonging to the non controlling interest. This preference of technique of accounting for non controlling interest only causes a disparity in acquisition figures where less than 100 percent of the entity obtained is bought. The full goodwill technique will cause an increase in net assets reported on the statement of financial position which means that any prospective goodwill impairment will be greater. While valuing non-controlling interest at reasonable cost may be complex, testing goodwill impairment may be less difficult in full goodwill, because there is no point of summing-up goodwill for subsidiary companies which are partially owned. Fair measurement of liabilities and Assets IFRS 3 has brought about some alterations to liabilities and assets documented in the statement of financial position. The present conditions to distinguish the net identifiable liabilities and assets of the entity being acquired are retained. Assets ought to be measured at fair value excluding some specific items for example pension liabilities and deferred tax. International accounting standard board has given supplementary regulations that are likely to lead to recognition of additional intangible assets. Purchasers are obliged to identify and record trade licenses, client relationships and brands, plus other assets classified as intangible. There are minor alterations to existing regulation under IFRS in relation to contingencies.. Following the business combination date, conditional liabilities are re-valued at the initial figure and the quantity in current relevant standard whichever is higher. Contingent assets are not identified or recorded, and contingent liabilities are valued at fair cost. Other Matters and Issues IFRS 3 gives direction on some precise details of combinations of entities such as : business combinations done with no reallocation of consideration acquisitions done in reverse identifying and recording assets which are intangible the re-examination of the purchasers contractual provisions at the date of acquisition Holding Companys Disposal or Acquisition of extra shares in Subsidiary Proportional sale or disposal of a subsidiary while still maintaining control. . This is treated as an equity exchange with shareholders as well as loss or gain not recoded. Proportional disposal of a subsidiary where control is lost. Losing controlling power on re valuing of the remaining fair value held. Disparity between carrying value and fair value is treated as a loss or gain on the disposal, recorded in the income statement. Afterwards, using international accounting standard 28 and 31 is suitable, to the outstanding investment. Purchase of extra shares after control of subsidiary was gained This is treated as a transaction involving equity with shareholders (such as purchase of shares in the treasury. Goodwill is not revalued in such an event. Disclosure The purchaser must reveal all relevant financial information to users of its annual reports to assess the financial outcome of a business combination that happens throughout the present reporting phase or subsequent to the end of the phase but before the reports are approved for issue. Disclosures necessary to meet the previous purpose are : A depiction and also the name of the purchaser Date of purchase proportion of voting interests purchased Principal s purpose of the business combination and a explanation of method used by the purchaser to acquire power over the seller Account of the reasons that show goodwill recorded, for example probable synergies from combining activities, and non qualifying assets. purchase-date fair cost of the combined consideration taken over and the purchase-date fair cost of every main category of consideration Particulars of dependent consideration provisions as well as indemnification assets taken over. Particulars of purchased receivables the value for all key category of assets purchased and debts implicit Particulars of contingent liabilities recorded. Combined value of goodwill that is anticipated to be removed for purposes of tax. Facts of all activities that take place individually from the purchase of assets and debts in business combination Facts concerning negative goodwill. In conclusion I believe that the speedy endorsement of IFRS 3 will end the doubt regarding the treatment of financial statements and reports. Hopefully the aims of the revised IFRS Board will be achieved and end the requirement for reconciliation between different accounting standards as well as end the conflicting use of the revised IFRS3 in the accounting profession . I look forward to the outcome caused by the implementation of the IFRS3 with interest!

An Analysis of Humes Dialogues Concerning Natural Religion Essay

An Analysis of Hume's Dialogues Concerning Natural Religion ABSTRACT: Hume's Dialogues Concerning Natural Religion (1779) may be read in the way Cleanthes (and Philo as well) reads Nature, as analogous to human artifice and contrivance. The Dialogues and Nature then are both texts, with an intelligent author or Author, and analogies may be started from these five facts of Hume's text: the independence of Hume's characters; the non-straightforwardness of the characters' discourse; the way the characters interact and live; the entanglements of Pamphilus as an internal author; and the ways in which a reader is also involved in making a dialogue. These and other analogies should reflect upon the Author of Nature as they do upon Hume's authorship: They do not prove the existence of their respective authors, but may well shed some light on the nature of these disparate beings. The bulk of Hume's Dialogues concerning Natural Religion is given over to two discussions of "the" so-called argument from design. (1) In Part 2 Cleanthes succinctly states an "argument a posteriori" that attempts to "prove at once the existence of a Deity, and his similarity to human mind and intelligence." According to this argument, the world and its parts are (like) intricate machines or human contrivances, implying "by all the rules of analogy" that their cause, "the Author of Nature," is a designing intelligence (all 2.5.Cleanthes to Demea and Philo). Philo then subjects this argument to various and withering criticisms in Parts 2-8, although he later ends up confessing, more than once, (2) his inability to deny the powerful attraction this form of argument and its natural theological conclusion has for everyone, himself included. In Parts 10 and... ...otelian Society Supplementary Volume 18, 179-228. Tweyman, Stanley. 1986. Scepticism and Belief in Hume's Dialogues Concerning Natural Religion. The Hague: Martinus Nijhoff. Williams, B. A. O. 1963. "Hume on Religion," in David F. Pears, ed. David Hume: A Symposium. London: Macmillan; New York: St. Martin's Press, 77-88. Wollheim, Richard, ed. 1963. Hume on Religion. London: William Collins Sons/Fontana Library. (editor's introduction, 7-30) Wood, Forrest E., Jr. 1971. "Hume's Philosophy of Religion as Reflected in the Dialogues." Southwestern Journal of Philosophy II, 185-193. Yandell, Keith E. 1976. "Hume on Religious Belief." In Livingston, Donald W. and James T. King, eds. Hume: A Re-Evaluation. New York: Fordham University Press, 109-125. ________. 1990. Hume's "Inexplicable Mystery": His Views on Religion. Philadelphia: Temple University Press.

Hugo Boss Case Study

Options 4/3/2012 Option: you have the choice to buy something for a certain price but if the price is less than that price forget about the contract. The most you ever pay is the contract price. You have the possibility of doing better. Nothing to lose only gain since you locked in a certain price; seller of contract can only do worse. The person whom makes the contract charges a price to enter into the contract, the seller keeps this contract. This price is called the premium, options start life with a value, it is an impure derivative.The underlying is instrument is what the contract is about person whom buys the contract Is known as the option buyer/investor, seller is known as the option writer/issuer, what you pay if you exercise the contract is known as the strike price or exercise price. Options have expiration days after that we can not use them anymore, another parameter is the type of option that it is Six parameters: Underwriting asset, parties involved, strike price/exerc ise price, expiration date, type of option.The premium fluctuates with demand, the contract could be sold Underlying: SBUX 1,000 Strike Price: 60 a share 1 Month: Type: Call Premium: 8 If you do not exercise the option it is allowed to expire Options come in types, Styles, and classes Put option right to sell at a certain price Put option: Underlying: sbx, 1000 shares, spot price 55 Strike price: 50 Time: 1 Month Premium: in a put option you pay for the buy to sellOptions come in three styles: European Style: You can exercise on a certain date, only at expiration American Style: You can exercise at any time, makes premium from an American option more but not by much only worth a lot more when dividends high dividends and low interest rates are present Bermuda Options: specific dates when you can exercise them Pay off diagram 50 55 60 (exercise price) Starbucks pricePayoff 300 400 500 60 0 7010 8020 10040