Philosophers Stone Essay Example

Philosophers Stone Essay The camera angle now changes to a close up of the boy. He looks in the mirror to where his mother was standing, and touches it. His facial expressions demonstrate that hes trying to hold back his tears. Perhaps he is trying to make himself look like a big boy, who doesnt really need his mum anymore.  There is a parallel to be made here between this scene and another well known to children. In Harry Potter and the Philosophers Stone there is a moving episode where Harry sees his dead parents in the mirror. He reaches out to them but then they are gone. The film preceded this Cancer advert but clever advertisers recognize the power of association. They know that children watching this appeal will be reminded of their favorite film and will instantly bond with the advert. It might even encourage them to draw their parents attention to it. Association of the product with a well-known media star or event is a well-used technique. The advert now diverts to a family who has been treated by the Cancer organisation. The mother in this scene is brushing her hair; its quite a normal thing to do, the family doesnt look affected by cancer at all. The children are talking the background of the three shot camera angle. The phone number appears on the screen, whilst the voiceover says Please call 0800 316 4000 and give 2 a month to Cancer Research UK. We will write a custom essay sample on Philosophers Stone specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Philosophers Stone specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Philosophers Stone specifically for you FOR ONLY $16.38 $13.9/page Hire Writer At this point the advert is telling the viewer to contribute a small donation and magnify the result. The colours in the background are warm and pleasant, associated with life and security. The mother says to one of her children come here and hugs her child with strength and love. The hug becomes a kiss and a hug again; this is showing to the viewer the strength of their relationship. This also implies openness and a need to communicate to children about cancer. It blows away previously held myths that cancer is infectious or has a stigma attached to it. Text is printed across the screen à ¯Ã‚ ¿Ã‚ ½2 a month will help us cure cancer faster these are a few short words which will help the viewer to develop an understanding for the uses of the small contribution. Most adverts tend to leave the advert with a key point, or name so that the viewers will remember the product advertised when they next go shopping. The Cancer Research UKs advert finishes with the mother and daughter hugging. The background has a mirror that reflects the light, and warm colours to show the life and future the family has together. The advertisement here is stressing the effectiveness of the product, that is, Cancer Research UK would make good use of your contribution. In my opinion, the advertisement is successful because it shows two scenes that are both similar and contrasting. Both portray family life with a mother and child. However the fundamental difference is life and death. In one scene the mother dies of cancer. In the other the mother survives. The inference is that the person who can really make the difference is the viewer. A modest donation of à ¯Ã‚ ¿Ã‚ ½2 a month is a small price to pay to alleviate the viewers guilt, to buy hope and find an effective cure for cancer. The advert empowers the viewer to act in a positive way and this is an appealing message. It also implies that as one in three of us will develop cancer at some point in our lives, and therefore it would be a good and wise investment.  This is a beautifully crafted advert that stimulates the senses of sight, sound, and touch. As such, it makes a lasting impression especially as a potential giver can contribute to a happy ending.

Caballero Review essays

Caballero Review essays It is an irony that something that can raise a person to their highest level has the same power to dissolve it. In the case of Caballero, pride and vision fuel the Mendoza family to establish an hacienda and be respected among their peers. This greatness, in their eyes, is the fruit of hard work, family, and traditions followed through many generations. Through the course of the novel, pride remains a key element in Don Santiago, but somewhere vision is lost and is blurred by the pestering war that raises emotion to take control of his actions. A reasonable man can do many things, but Don Santiagos reason is blinded by rage directed at people whom he knows little to nothing of. Letting pride take the best of him, he alone is the cause for the fall of his family. When Don Jose arrived in the area known as Rancho Las Palmas, the land was unmarked and unwanted, so he labeled it his and raised a great hacienda and family. However, during this time, power and control changed as countries fought for this land. No one really took notice to the area of South Texas, for it was not yet settled by Americans, and it was too far from Mexico to be of real significance to them. This made life for the first hundred years at Rancho Las Palmas fairly easy to follow traditions and live as planned. With the dispute of the land between the Nueces and Rio Grande rivers came trouble for Don Santiagos reign. As the Anglos fought for control of this land, they brought with them a whole other culture, alien to that of the rancheros. Also, Don Santiago felt the presence of unwanted guests in his territory that had been only disturbed by measly Indians in the past. But how would he protect this lifelong reign of Rancho Las Palmas against these big unknown Anglos? The authors, Gonzalez and Raleigh, continually emphasize the size difference and physical appearance of the Anglo men and how it frightens the shorter Mexican. ...

Dominique Francon loves Roark yet struggles to destroy him. Why And Essay

Dominique Francon loves Roark yet struggles to destroy him. Why And how does this conflict connect to the novel's theme and meaning - Essay Example olumn seriously, and instead uses it to mock the institution that she writes for, the architects she writes about, and even the readers who read her work and actually take what she writes seriously. We might even go so far as to say that she mocks herself when she makes a mockery of her column which is a parody of what a real newspaper column should be. While she despises people such as Ellsworth Toohey and Peter Keating, she sees them socially and heaps praises on them through her writing and even marries Peter Keating at one point in the novel. The greatest contradiction that we find in Dominique Francon is her apparent love for Howard Roark and her continuous attempts to discredit and destroy him as an architect, which is to say that she seeks to destroy him as a man. But it cannot be doubted that she loves Howard Roark – from the moment they met, she became compelled to have him in her thoughts all the time. Also from the moment they met, her very existence became a struggle against wanting to go to him and knowing that she must wait for him to come to her. After leaving the countryside (and the quarry), Dominique felt that â€Å"she was not free any longer. Each step through the streets hurt her now. She was tied to him - as he was tied to every part of the city.† (Rand, 1943) However, after (officially) meeting him at a formal party and finding out that he was the architect Howard Roark, she used her column to sway the public’s sympathy away from Roark’s buildings, by seeming to take a disparaging attitude against his buildings, most notably against the Enright house. Within that contradiction is another contradiction, in the sense that Dominique chooses to disparage Roark’s work by subtly praising it, by saying that it makes all other buildings look terrible because of because of the contrast between Roark’s buildings’ marked greatness and understated dignity and everything else in the city – an act that goes unnoticed by most readers and is

Analyzing Gender Differences in Spontaneous Speech Research Proposal

Analyzing Gender Differences in Spontaneous Speech - Research Proposal Example From the time they are born, baby girls are considered fragile and they are exposed to delicate language and handled very gently. Boys, on the other hand, are exposed to strong tones and power-filled language and are handled less gently as they are tossed in the air and held upright from a younger age to demonstrate their power and strength (Rasquinha & Mouly, 2005) This study attempts to investigate gender differences in choice of topics to talk about and linguistic differences in verbal expressions. Its significance lies in the fact that understanding gender differences and accepting them as natural to the person will help others understand where the speaker is coming from. To understand gender differences in communication better, it is important to actively analyze how men and women express themselves linguistically and explain the differences between the two if any. Background of the Research Problem Most miscommunication problems between men and women stem from the fact that they are wired differently. According to Rasquinha and Mouly (2005), women are more prone to communicating verbally with a language of connection and intimacy. This means that they use more of their emotions when speaking. On the other hand, men are more prone to communicating with a language of status and independence. This means they use more of their logical reasoning and less of their emotions. Sometimes, conflicts arise when issues pertaining to interpretations of certain topics and gender differences come into play.

Order Management Cycle Research Paper Example | Topics and Well Written Essays - 1000 words

Order Management Cycle - Research Paper Example Order Management Cycle A longer process involved in ordering as well as receiving the product or service will lead to customer dissatisfaction and result in huge loss for the company. If an OMC of a company is properly designed and activated, the whole process- from taking an order to delivering it on time, will not only lead to customer satisfaction and help in regenerating orders (Shapiro, July 1992). The OMC involves planning through its ten steps, drawing charts to establish the problems and maintaining interdepartmental coordination. The main aim of a company is customer satisfaction and financial gains. Customer satisfaction depends upon the order and so the order should be completed efficiently to gain financial profits. The OMC involves a process where each and every aspect of the order is looked after in details. Thus once an order is properly executed it will result in good feedback from the customer and help in regenerating orders which will increase the profit margin of the company. Thus we see that a company’s profit margin is influenced by the OMC to a large extent (Shapiro, July 1992). The best approach that a company can take to determine its problems and the root causes is through Analysis. The first step of analyzing is to build a systematic OMC and a related chart which shows a company’s performance through various levels.. For example, a company had made a separate room where it had built a big chart showing the various order levels, the cracks that were created, and the problems between various levels and the steps that need be taken to overcome the problems. Through the analysis method, each and every employee of the company becomes aware of the ongoing progress and the various levels where work needs to be done to increase sales and profit as well. The second type of analysis is to make the OMC from the customer’s point of view. A manager should see an order from the customer’s eyes and execute it accordingly. It is said that â€Å"Every time an order is handled, a customer is handled and every time an order sits unattended, a customer is unattended.† An executive should be able to invent a product from a customer’s perspective and provide extraordinary service to them so as to enhance the profit as well the goodwill of the company (Shapiro, July 1992). Finally, there are various companies who have made customer satisfaction, higher profits and sustainable competitive advantage as their main goals to be successful. For this a manager of accompany requires to analyze its different types of customers, its different kinds of orders, geography and other relevant data in order to analyze the relation between its customers and competitors and also between its volume and pricing. To collaborate cross functional efficiency and design a performance metrics, projects should be initiated to improve the OMC which covers all the departments of a company. The company’s plans and strategies needs to be communicated to all the personnel involved and information technology should be used to integrate the diffe rent steps of the OMC (Shapiro, July 1992). A performance matrix of a company can give a wrong indication of a company’s OMC efficiency. For example, a company’

Effects of Changes to International Accounting Standards

Effects of Changes to International Accounting Standards CONTENTS PAGE (Jump to) (1)(a) REQUIRED CHANGES UNDER INTERNATIONAL  ACCOUNTING STANDARDS (1)(b) MERITS AND DEMERITS OF EXTINCTION OF  EXTRAORDINARY ITEMS (1)(c) RECOGNISED GAINS AND LOSSES AND HISTORICAL  COSTS (1)(d) CLASSIFICATION OF PREFERENCE SHARES  AND DIVIDENDS (2)(a) OBJECTIVES OF IAS 7 AND DISTINCTION  BETWEEN IAS 7 FRS (2)(b) PREPARATION OF A CASH FLOW STATEMENT UNDER  A DIRECT METHOD UNDER IAS7 FRS (2)(c) ASSESSMENT OF THE COMPANY’S LIQUIDITY IN  ACCORDANCE WITH THE INFORMATION ON THE CASH FLOW BIBLIOGRAPHY This report relates to the recent changes in the International Accounting Standards. Furthermore, it underlines the primary principles that Sky Corporation must comply with. (1)(a) REQUIRED CHANGES UNDER INTERNATIONAL ACCOUNTING STANDARDS After the introduction of the International Accountant Standards, all public limited companies must comply with these provisions. Sky Corporation must adhere to the IAS 1, effective on all financial statements dating on and from 1st January 2005. In effect the Sky plc will have to prepare its financial statements on a going concern basis unless there is an intension to liquidate the entity, accrual basis of accounting must be used in the preparation of financial statements except for cash flow statements, presentation and classification of items must be obtained from one period to the next, material class of similar items must be presented separately and dissimilar items must be included separately unless they are immaterial, items (individually or collectively) that are likely to influence the economic decision of the user must not be omitted or misstated, assets, liabilities, income and expenses must not be offset unless approved by an IFRS, financial statements must be presented a t least annually, all amounts relating to comparative information must be disclosed in financial statements. Furthermore, Sky must adhere to the disclosure requirements on the face of or in the notes to the balance sheet BS, income statement and statement of changes in equity. Current and non-current assets and liabilities must be present as separate classification on the face of the BS. Additionally, financial statements must include specified disclosure in relation to information, judgements, estimations, uncertainties and accounting policies. At present, Sky’s accountant made a statement indicating that the financial statements in the forthcoming November 2005 accounts will comply with the principles of IAS. In addition, the company’s financial statements included audited reconciliation of the 2005 Income Statement, Balance Sheet and Cash Flow to UK GAAP from IFRS detailing the impact of the Company’s new accounting policies, and unaudited quarterly 2005 Income Statements to provide comparatives for 2006. (1)(b) MERITS AND DEMERITS OF EXTINCTION OF EXTRAORDINARY ITEMS ISA 1 regarding the presentation of financial statements was issued in December 2003 and is applicable for annual periods beginning on or after 1 January 2005. International Accounting Standard (IAS 1) prescribes the grounds for presentation of general-purpose financial statements, to ensure comparability both with entity’s financial statements of previous periods and with financial statements of other entities. ISA 1 does not serve any application to interim financial statements prepared in accordance with the ISA 34. Under the SSAP 6 extraordinary items are material items which are transaction that fall outside the ordinary activities of the company and thus not expected to recur frequently or regularly. By excluding extraordinary items from the PL, this will reflect on the EPS. Exclusion of extraordinary items will benefit the current operating performance. As far as Sky Communications Plc is, concern there appears to be no extraordinary items in their PL account. Additionally, EPS will be greater than expected if extraordinary items were included since the EPS is used by investors to calculate PE ratio. The exclusion of extraordinary items could also lead to an increase in corporation tax. (1)(c) RECOGNISED GAINS AND LOSSES AND HISTORICAL COSTS Under the FRED 22 (revision of FRS3)which aim to reflect the international shift, makes provisions for reporting comprehensive income such as reporting all recognised gains and losses in a sole statement instead of splitting these gains and losses between the performance statement and the STRGL. There is a need for the display of recognised gains and losses as they are part of the company’s operating activities and some are financial in nature. There is a list of recognised gains and losses that should appear in the treasury section of the performance statement. According to Sky’s accounts for 2004 and 2005, there were no recognised gains or losses in either year other than those included within the profit and loss account. Primarily, statement of total recognised gains and losses are financial statements that enable users to consider all recognised gains and losses of a reporting company in assessing the company’s overall performance. Notes of historical costs are necessary as it identifies the resources acquired by the company at their original price. In effect, this identifies how the items are actually measured over a period. Additionally, it assists with the understanding of capital maintenance adjustments. Firstly, assets are recorded at the value of the consideration given to acquire them at the time of acquisition. Liabilities are recorded at the amount of proceeds received in exchange for the obligation. The purpose for this is to measure the process of determining the monetary amounts in which the element of the financial statements are to be recognised and carried in the balance sheet and in the income statement. (1)(d) CLASSIFICATION OF PREFERENCE SHARES AND DIVIDENDS According to the IAS 1 preference shares are reclassified to borrowings and the preference dividends are reclassified to finance costs. However, when preference shares are non-redeemable, the appropriate classification is determined by the rights attached to the preference shares. Classification is dependent upon an assessment of the substance of the contractual arrangements, equity instrument and the definition of financial liability. Furthermore, the classification of preference shares as an equity instrument or a financial liability is unaffected by a history of making distributions and an intention to make distribution in the future. Under IAS 10, a company must not recognise a liability for dividends in respect of dividends declared after the balance sheet date as it is not a current liability at the balance sheets date under IAS 37. In the event that a company purchases its preference shares for cancellation for more than their carrying amount (premium) then this should be treated as preferred dividend in the calculation of EPS. (2)(a) OBJECTIVES OF IAS 7 AND DISTINCTION BETWEEN IAS 7 FRS1 The structure of the IAS 7 had an influence on the revision of FRS 1. The objective of IAS 7 is that a cash flow statement of a company must correspond to the requirements and identifications under IAS1. In addition, the cash flow must identify movement in cash and cash equivalents during the financial period (cash equivalents are short term and highly liquid investments). Furthermore, there must be a provision identifying and classifying the changes in cash and cash equivalents to operating, investing and financing activities. In a number of cases, there are conflicting factors between the framework of the Financial Reporting Standards and the International Accounting Standards. In the event of conflict, the framework of the International Accounting Standards prevails over the Financial Reporting Standards. IAS 7 requires companies to present cash flow statements as part of a company’s financial statement. International Accounting Standards (IAS 7) is a mechanism that provide additional information on the company’s business activities, assess the present liquidity of the business activities, demonstrate substantial cash flow sources, assist with the estimation of future cash flows and finally will identify cash flow accumulated from trading activities rather than sources of finance. (2)(b) PREPARATION OF A CASH FLOW STATEMENT UNDER A DIRECT METHOD UNDER IAS7 FRS1 The following is a cash flow for Sky plc prepared in accordance with the direct method IAS 7: Notes for Guidance (1) Net profit before tax is taken from the extract of the income statement. (2) Depreciation is shown as a note to the income statement. (3) Loss on sale of the non-current asset; proceeds minus (cost less depreciation to date) see note A1 below. (4) Interest expense is shown on income statement. Changes in Working Capital Structure: Inventory, receivables and payables are differences in opening and closing balances shown on the balance sheet. Disposal Account ( £000’s) Non-Current Assets Notes: (A2, A3 and A4) The interest paid is the net interest cost shown on the income statement and is the 10% charge on loan notes shown on the balance sheet for June 2000. The dividend and tax paid in the year are those shown on the 1999 balance sheet extract under the heading Current Liabilities. (A5) Purchase of Non-Current Assets (A6 A7) Proceeds from the issue of shares and loan notes are the increases shown on the difference between the two balance sheet figures for 2004 and 2005. (A8) This is the net effect from operating activities  £7,975, net cash used in investing activities (8,525) and the net cash flow from financing activities 1,550. (A9) This is the bank figure under current assets 2004 balance sheet. (A10) Bank balance on 2005 balance sheet. (2)(c) ASSESSMENT OF THE COMPANY’S LIQUIDITY IN ACCORDANCE WITH THE INFORMATION ON THE CASH FLOW. Having examined the accounts and financial statements of Sky plc, there is clear evidence reflecting on the company’s liquidity level. Firstly, the measurement of the liquidity ratio revealed that the company was in healthy liquid position. Current Ratio= Current Assets / Current Liabilities Current Ratio of Sky = current assets  £1,830m/ current liabilities  £1,481m= 1.24 times The current ratio measures a company’s ability to meets its financial obligations as they fall due. A normal current ratio is two. Sky’s current ratio is relatively stable considering the type of industry of Sky plc. Acid Ratio= Current Assets- stock/current liabilities Acid Ratio of Sky= Current Assets  £1,830m- Stock  £627m/ Current liabilities  £1,482m=0.81 times The acid ratio clearly indicate that Sky has a high levels of stack and this also demonstrates that the current ratio overstated Sky’s ability to meet its financial obligations because of the inclusion of the stock in the numerator. The information provided in the cash flow, demonstrated clear evidence of liquidity in the flowing of cash. For example, there was a dramatic net increase in cash and cash equivalents of  £1,000m over a year. Furthermore, this indicate that the company’s economic activities are performing well in comparison to the previous year. However, amount  £8525m was invested in investing activities, this figure being greater than the company’s net cash flow from operating activities amounting to  £7975m. Nevertheless, the short fall in the financing of investing activity was meet by new issue of shares  £50m and issue of bank loans  £1500m. Inevitably, the bank loan increases company’s debt and the gearing level of the company. Nevertheless, over a year company’s bank balance increased from  £1250 to  £2250m. In conclusion, the accounts of Sky plc indicate substantial development but there are great expenditure resulting from investment in activities. However, there is not a real concern over the liquidity of the company nor any chances of bankruptcy. BIBLIOGRAPHY Cox .D. 1999 â€Å"Business Accounts† 2nd Edt Osborn Business Naylor.J. 1999 â€Å"Management† Financial Times Prentice Hall Pendlebury. M Groves .R . 2000 â€Å" Company Accounts, Analysis, Interpretation and Understanding† 5th Edt Thompson Russell. D et al 2002 â€Å"Cost Accounting an Essential Guide† Financial Times Prentice Hall. Watson . D Head. A. 2001 â€Å"Corporate Finance Principles and Practice† 2nd Edt Financial Times Prentice Hall.

Dr. Jekyll and Mr. Hyde Essay -- essays research papers

Dr. Jekyll and Mr. Hyde   Ã‚  Ã‚  Ã‚  Ã‚  Jekyll does deserve his final miserable fate because he commits several selfish deeds to the point where he brings his miserable fate upon himself. In Dr. Jekyll and Mr. Hyde, Robert Louis Stevenson uses Jekyll to represent how man prioritizes by putting himself over others. Throughout the book, Jekyll’s two different sides are used to show that man is consistently selfish and will usually think of himself before others. Even though Jekyll has a good side and an evil side, both sides of him are selfish. Jekyll originally takes the potion for selfish reasons, Jekyll uses Hyde to conquer his own evil temptations, and in the end Jekyll gives into Hyde and completely gives up.   Ã‚  Ã‚  Ã‚  Ã‚  Jekyll originally taking the potion can be conveyed as a selfish act because he mainly took the potion to benefit himself. Jekyll said he took the potion so he could become recognized for his good deeds, even though he was well respected by his peers he wanted more recognition from the public, he wanted to be famous for his deeds and become well known among the public. Jekyll says, â€Å"†¦fond of the respect of the wise and good among my fellowmen...And indeed the worst of my faults was a certain impatient gaiety of disposition, such as has made the happiness of many, but such as I found to reconcile with my imperious desire to carry my head high, and wear a more commonly grave countenance before the public.† (Page 103). Jekyll ... Dr. Jekyll and Mr. Hyde Essay -- essays research papers Dr. Jekyll and Mr. Hyde   Ã‚  Ã‚  Ã‚  Ã‚  Jekyll does deserve his final miserable fate because he commits several selfish deeds to the point where he brings his miserable fate upon himself. In Dr. Jekyll and Mr. Hyde, Robert Louis Stevenson uses Jekyll to represent how man prioritizes by putting himself over others. Throughout the book, Jekyll’s two different sides are used to show that man is consistently selfish and will usually think of himself before others. Even though Jekyll has a good side and an evil side, both sides of him are selfish. Jekyll originally takes the potion for selfish reasons, Jekyll uses Hyde to conquer his own evil temptations, and in the end Jekyll gives into Hyde and completely gives up.   Ã‚  Ã‚  Ã‚  Ã‚  Jekyll originally taking the potion can be conveyed as a selfish act because he mainly took the potion to benefit himself. Jekyll said he took the potion so he could become recognized for his good deeds, even though he was well respected by his peers he wanted more recognition from the public, he wanted to be famous for his deeds and become well known among the public. Jekyll says, â€Å"†¦fond of the respect of the wise and good among my fellowmen...And indeed the worst of my faults was a certain impatient gaiety of disposition, such as has made the happiness of many, but such as I found to reconcile with my imperious desire to carry my head high, and wear a more commonly grave countenance before the public.† (Page 103). Jekyll ...