Thursday, November 28, 2019

Aragorn Depicted as a Type of Christ Essay Example

Aragorn Depicted as a Type of Christ Essay Example Aragorn Depicted as a Type of Christ Paper Aragorn Depicted as a Type of Christ Paper bring healing to His people, and take His rignttul place as King. Jesus demonstrates his power over death whenever he raises from the dead; although Aragorn does not technically come back from death, he symbolically overcomes death when he travels through the Paths of the Dead. This path is representative of an underworld, and when Aragorn emerges from the path alive, he shows his dominion over death and fulfills the prophecies foretelling his Journey. After his arrival at Minas Tirith, Aragorn is vividly depicted as a type of Christ as he heals the wounded people in the city. When he does this, loreth recalls the prophecy that The hands of the king are the hands of a healer, and so shall the rightful king be known. (Return of the King 1149) Therefore, as Aragorn fulfills the prophecy of healing the people in Minas Tirith, he also confirms that he is the heir the throne of Gondor, which he assumes after the ring is destroyed. In Lord of the Rings, Aragorn resembles Christ in his natural leadership, strength f will, and fulfillment of ancient prophecies. Like Jesus when he leads his disciples and followers, Aragorn is a respected leader, in whom all of his followers have complete trust. Aragorn also possesses an unworldly strength of will, similar to that of Jesus, which allows him to resist great evil and even subdue the Palantir to his will. Finally, Aragorns life is a fulfillment of ancient prophecies that foretell of his overcoming death, bringing healing to his people, and taking his rightful place as the King of Gondor. Aragorns portrayal in this epic battle against evil depicts him as being Middle-Earths ultimate Savior, Just as Christ is our Savior. Tolkien, J. R. R. The Fellowship of the Ring: Being the First Part of The Lord of the Rings. Boston: Houghton Mifflin, 1993. Print. Tolkien, J. R. R. The Two Towers; Being the Second Part of The Lord of the Rings. Boston: Houghton Mifflin, 1965. Print. Tolkien, J. R. R. The Return of the King: Being the Third Part of The Lord of the Rings. Boston: Houghton Mifflin, 1965. Print.

Sunday, November 24, 2019

Accounting Analysis of Boston Beer Essay Example

Accounting Analysis of Boston Beer Essay Example Accounting Analysis of Boston Beer Essay Accounting Analysis of Boston Beer Essay This means it does not own most of its operating assets, instead it pays a fixed price per unit of produce for a specified volume. However, it assumes full responsibility for upkeep and maintenance of these facilities Expenditures, repairs and renewals are charged to expense, while major Improvements are capitalized. All equipment and lease hold are recorded at cost. This Is In line with economic reality as Boston Beer bears all the risks and benefits of these assets as If It owned them, though It holds no title. Thus there Is no accounting bias. Boston Beer Company uses a substantial amount of revenues on Sales and Marketing in a bid to build up its brand image and acquire goodwill. Thus their brand should be an Economic Asset, since it will help Boston Beer sell its products at a premium and increase gross margins. However, Accounting standards do not allow this and so Advertising is expensed in the period during which it was incurred. This results in a bias since the effects of Advertising are more long lasting than a financial year, yet the Flanagan statements do not reflect their true potential. So even If the benefits are recognized after a substantial period, the current period could show them to be a loss making expense. Depreciation on these assets is not mentioned under a separate head, but since they account for them in their balance sheet, we can assume assets are NET of accumulated depreciation. EXPENSES There has been no mention of Provisions for Bad Debts which would give an indication of the firms credit policy and whether they are following an aggressive selling strategy but not actually receiving any payments. This could help inflate Net Income as they recognize revenues when goods are shipped to customers net an undisclosed amount of allowance for Unconvertible Amounts. This is a problem with Accrual Accounting that could be erased by a mention of the Expected Bad Debts so Investors could Judge the real revenues of the company. Also there Is no mention of their refund policy or indeed, the purchase/sales returns which could reduce Inventories Ana sales. I Nils Is poor Ulcerous on tenet part Ana could a way to manipulate statements before the PIP. De construed as Innovation is one of the key strategies employed by Boston Beer Co. To differentiate and establish its niche. However since US GAP does not allow R to be capitalized(though it is a valuable asset), BBC must expense it. They have not provided details of this particular expenditure. A reasonable assumption would be that it has been included as part of General and Administrative expenses but it would be more accurate to show it as a separate entry under Operating expenses as has been done by competitor Redbook (which has no R expenses for 2004-2006). This would help investors in deciding the growth prospects of the company. However, if it has not been included, then the operating expenses are understated which would increase Operating Income and hence Net Income. LIABILITIES We can infer that Boston Beer Companys major liabilities are the debt they take on and the payments they must make to the companies they contract out the production process. We know that they provide all raw materials (hence the inventories) but do not know what payment plan is being used. Our assumption is that they pay for the eggs on a per unit basis for a given volume periodically which is why they have such large Accounts payable figures that increase with sales especially in the last quarter. But a payment schedule and also the price per unit paid should be included to estimate profitability and compare the prices they pay with prevalent market figures. This could be mentioned under Cost of Goods Sold to show if Boston Beer is indeed getting the best price available. Boston Beer is not required to pay taxes under US law since they are a partnership, hence no mention of taxation has been made.

Thursday, November 21, 2019

The Effects Of Mobile Phones Essay Example | Topics and Well Written Essays - 500 words

The Effects Of Mobile Phones - Essay Example Health Problems According to BBC News (2002), studies have linked the use of mobile phones with headaches, hotspots in the brain as well as cancer. However, Foster and Moulder (2000) indicated that lawsuits that have been filed in courts in the United States have not been able to provide any concrete evidence of this claim as there has been no proven associated increase in cancer among the population and the complainants have not been able to provide any evidence to substantiate that their case is caused by the use of mobile phones. ARPHANSA (n.d.) has also indicated that although there is a possibility of a small risk, there is no clear evidence in the scientific literature to suggest that it poses a long-term health hazard. Teenagers are high users of mobile phones. Studies carried out in the U.K. have found that approximately 80% of 11 to 14 year olds own a mobile phone (The Institute of Science in Society n.d.). Studies also indicate that prolonged use may cause teenage brains to age prematurely (The Institute of Science in Society n.d.). Behavioral Problems in Young Children According to Divan et al (2010), prenatal and postnatal exposures to mobile phones have resulted in behavioral problems in young children.

Wednesday, November 20, 2019

Critical Thinking Essay Example | Topics and Well Written Essays - 250 words

Critical Thinking - Essay Example From this perspective it is clear that a critical thinking initiative simply makes good business sense. There is little question that the business environment of today is changing rapidly. Through the process of globalization employees of a major organization are exposed to a number of new challenges. Chartrand et al. (2009) emphasized that there are three keys to critical thinking that need to be implemented which are the RED Model. Recognize assumptions- Separate fact from opinion and gather information from a variety of different stakeholders. Evaluate arguments- Although it is difficult not to bring one’s prejudices to an issue, employees need to be taught not to simply jump to a conclusion and weigh all options. Draw Conclusions- After all information is in hand and sound reasoning is applied employees should employ ‘good judgment’ based on the facts. The risks associated with a business environment that does not encourage critical thinking was highlighted by MSNBC (2007) wherein the case Study of Circuit City was presented.

Monday, November 18, 2019

Comparison of the health staus of Australian males and females Essay

Comparison of the health staus of Australian males and females - Essay Example e paper will aim at analyzing if healthcare institutionalization paradigms operational in Australia facilitate in offering similar services for both genders. Study reveals that there are striking contrasts in healthcare patterns amongst both genders, however, the comparison also reflects the fact that the factors affecting the health of both the genders are also quite diverse in nature which calls for differing treatment for ailments. Furthermore, the ailments affecting both the genders also reflect distinct patterns which also instigate policy mechanisms diverging at various points. Though the proposition made here reveal divergent policies for both genders in Australia, it must not be assumed that convergence in no way is possible since there are a few areas in health sector where similar treatment is also available for both genders. To understand the divergent patterns of healthcare in Australia, it is crucial to understand how social determinants affect the physical well being of individuals. Since through their lives, men and women go through different social and cultural phases, the health status of both genders also differ. For instance, over the years cardiovascular diseases have been assumed to be a man`s disease which is also true in the context of the kind of stress they go through in the competitive work environment (Australian Government Department of Health and Ageing. 2010). Since women are associated more with other kinds of diseases, they are under-represented in the healthcare system when it comes to cardiovascular diseases. Similarly, the prevalence of diabetes is more widespread amongst the male populace of Australia owing to the genetic variations and lifestyles which the males exhibit more often than women. However, diseases like breast cancer may only be accounted to females, which is almost 28 % of the diseases which the females are diagnosed for (Australian Government Department of Health and Ageing. 2010). Yet, lung cancer is diagnosed

Friday, November 15, 2019

Trumans Decision to Drop the Atomic Bomb

Trumans Decision to Drop the Atomic Bomb It was spring of 1945, and the Second World War was coming to a decisive conclusion. Germany had surrendered, and Hitler had committed suicide. In addition, Italy had begun working out the details of its surrender with Allied diplomats. Japan, however, refused to surrender. Even after the decisive American victories at Okinawa and Iwo Jima, Japans Emperor, Hirohito, refused to give in to the Allys demand for unconditional surrender. Japans defiance forced United States President Harry Truman to make the most important decision of his presidency: whether to give the order to invade the Japanese mainland or use the atomic bomb. President Truman, after many months of careful consideration and countless meetings with his Secretary of War Henry Stimson, decided to use the atomic bombs on Hiroshima and Nagasaki. This decision involved four major justifications: use of the atomic bomb would end the war successfully at the earliest possible moment, it would achieve diplomatic gains in the gr owing rivalry with the Soviet Union, it would satisfy America’s hatred of the Japanese and it would satisfy the need for Americans to avenge the bombing of Pearl Harbor. As the war continued into its fifth year, the war for Europe was successfully ended by the use of what are now called conventional means, but the war in the Pacific still needed to be drawn to a close, and as quickly as possible (Stimson 98). Truman and his administration believed that only complete destruction of her [Japan] military power could open the way to lasting peace; however, there were several options for ending the war. Trumans first attempt to end the war involved convincing Japan to surrender under the new conditions of the surrender document (Stimson 101). The Japanese believe that unconditional surrender would be the equivalent of national extinction, and there are as yet no indications that they are ready to accept such terms, however, it appeared that Japan might surrender at any time depending upon the conditions of surrender (Command Decision 504-505). On July 26, 1945, the Allies issued the Potsdam Proclamation to Japan. It was an opportunity for Japan to surrend er immediately or face prompt and utter destruction (Nobile 53). However, due to political opposition from American Senators and Congressmen to weaken the terms of unconditional surrender, Secretary of State Byrnes eliminated all reference of the possibility that Emperor Hirohito could retain the throne. In addition to this elimination, all references to the atomic bomb and the Soviets entry into the war were also omitted. As a result of these changes, the proclamation was not effective in changing the position of Japans government. After this failed attempt at diplomatically ending the war, a military invasion of the Japanese mainland now seemed to be the most viable solution to ending the war as soon as possible. This plan, however, was predicted to be very costly and dangerous. Sean Malloy believes that the bomb was used to avoid a million casualties, to American forces alone and enemy casualtiesà ¢Ã¢â€š ¬Ã‚ ¦much larger than our own (162). Stimson was informed that such an operation might be expected to cost over a million casualties, to American forces alone. Additional large losses might be expected among our allies and, of course, if our campaign were successful and if we could judge by previous experience, enemy casualties would be much larger than our own (McKain 141). However, the ground invasion still posed the question, whether this kind of action would induce surrender (McKain 141). Stimson, in his memorandum for the president, questioned: [if] there are any alternatives to such a forceful occupation of Japan which will secure for us the equivalent of an unconditional surrender of her forces and a permanent destruction of her power again to strike an aggressive blow at the peace of the Pacific. (McKain 142-143) Stimson, who ultimately convinced Truman, that there is enough such change [to surrender] to make it well worth while (McKain 143). The reality behind Trumans decision to use the atomic bomb was that the bomb would be favored over an invasion. President Truman based part of his decision on post-war politics. Truman and his advisers knew there were alternative ways of ending the war in the Pacific but deliberately went ahead with dropping the atomic bomb because of the perceived diplomatic advantages. From the very beginning of Trumans Presidency, Secretary of War Stimson advised him that the atomic weapon might be useful in post war diplomatic disagreements with the Soviets (Nobile 40). The atomic bomb allowed the United States, in the following months after Japans surrender, to follow a strategy of atomic diplomacy in dealing with its war-time ally the Soviet Union. In addition, Truman believed that the bomb would make Russia more manageable in Europe (Command Decisions 510).   In essence using the atomic bomb would intimidate the Soviets. In a letter from the Assistant Secretary of War John McCloy to President Truman, McCloy recommended the following: The time now and the method now to deal with Russia was to keep our mouths shut and let our actions speak for our words. The Russians understand them better than anything else. It is a case where we have got to regain the lead and perhaps do it in a pretty tough and realistic way. (Roleff 120) Secretary of State James Byrnes more than anyone else inside the Administration, supported Trumans hopes that, the bombà ¢Ã¢â€š ¬Ã‚ ¦might well put us in a position to dictate our own terms at the end of the war (Nobile 40). Trumans decision to drop the bomb was also based on his belief that he would be support by a majority of the American public because it satisfied their hatred of the Japanese. Japan throughout the war and Probably in all our history, no foe had been so detested as were the Japanese (Nobile 17). This great disgust for the Japanese stemmed from Japans treatment of prisoners of war (POWs), and use of kamikaze pilots on the American Navy. Treatment of prisoners in Japanese camps varied, although it was always very poor. Prisoners were known to have been thrown off cliffs or used for bayonet practice. The infamy of Pearl Harbor was enough: But to it were soon added circumstantial accounts of Japanese atrocities at Hong Kong, Singapore, and finally and most appallingly, upon American prisoners in the Philippinesà ¢Ã¢â€š ¬Ã‚ ¦Emotions forgotten since our most savage Indian wars were reawakenedà ¢Ã¢â€š ¬Ã‚ ¦ (Nobile 17) The use of Japanese kamikaze pilots as a weapon against the United State Navy and Air Force was an addition source of anger. This unconventional military tactic confirmed Japanese fanaticism and every navel battle was now a fight to the finish (Nobile 9). This tactic was so successful that several thousand kamikaze planes were set aside for an invasion of the Japanese mainland that never happened.   By the end of the war, kamikaze pilots had destroyed thirty-six US war ships and killed over 5,000 sailors. Trumans decision to drop the atomic bomb could have been justified out of hatred for the poor treatment for American POW, and the use of kamikaze pilots as a military tactic. and the surprise attack on Pearl Harbor (; McKain 28-35). Revenge was also a source of motivation for Truman to drop the atomic bomb. Americans regarded their Pacific enemy as a nation of treacherous and inhuman fanatics. Wartime advertising and propaganda portrayed the Japanese as sub-human monkey-men, vicious rodents, or venomous insects especially for their surprise attack on the United States naval base at Pearl Harbor. The surprise attack resulted in the death of nearly 2,500 service men, and the destruction of many of the United States aircraft carriers, battleships, cruisers, destroyers, and aircraft (Hiroshima: Why the Bomb was Dropped; Roleff 88-89). Ultimately, the American public supported Trumans decision because it quenched their thirst for revenge against Japan. I did what I thought was right Truman responded, when asked a question regarding the decision to drop the atomic bomb (Hiroshima: Why the Bomb was Dropped). Truman justified his position that using the atomic bomb on Japan was completely necessary because it would end the war successfully at the earliest possible moment, it would achieve diplomatic gains in the growing rivalry with the Soviet Union, it would satisfy America’s hatred of the Japanese and it would satisfy Americas desire for revenge. It has been argued in recent years if the atomic bomb was truly justifiable, according to Stimson, Trumans Secretary of War: In light of the alternatives which, on a fair estimate, were open to us I believe that no man, in our position and subject to our responsibilities, holding in his hands a weapon of such possibilities for accomplishing this purpose [ending the war] and saving those lives, could have failed to use it and afterwards looked his countrymen in the face. (Stimson 106) The main goal of President Truman, once accepting the office of president, was to end the war in the shortest amount of time and with the fewest American lives lost. Truman was able to accomplish this goal through dropping the atomic bombs on the Japanese cities of Hiroshima and Nagasaki. Bibliography Center of Military History, United States Army. Command Decisions: The Decision to  Use the Atomic Bomb. Washington: GPO, 1990. Hiroshima: Why the Bomb was Dropped. Peter Jennings Reporting. ABC. WDIG,  New York. 1996. Malloy, Sean L. Atomic Tragedy: Henry L. Stimson and the Decision to use the Bombagainst Japan. New York: Cornell University, 2008. McKain, Mark. Making and Using the Atomic Bomb. Michigan: Greenhaven Press,  2003. Nobile, Philip. Judgment at the Smithsonian: The Bombing of Hiroshima and Nagasaki.  New York: Marlowe, 1995. Roleff, Tamara L. The Atomic Bomb. San Diego: Greenhaven Press, 2000. Stimson, Henry L. The Decision to use the Atomic Bomb. Harpers Magazine Feb.  1947: 97-107. Truman Library. 20 Jan. 2009. The Harry S. Truman Library and Museum. 24 Jan. 2009  http://www.trumanlibrary.org/index.php

Wednesday, November 13, 2019

Frail Males in Margaret Laurence’s A Bird in the House :: Bird House

Frail Males in Margaret Laurence’s A Bird in the House Kristjana Gunnars suggests that â€Å"Canada is an unhappy country. No, better still, the Prairies are unhappy. Canadian women are especially unhappy† (Gunnars 122). In Margaret Laurence’s A Bird in the House, the women are indeed unhappy. In the end, however, it is the women who triumph because of their solidarity. The men, due to their solitary states, are unable to maintain their traditionally powerful roles. In these short stories, the men appear to be the leaders of the household, but the women have the greater but subtler power. The men do not lend each other support, while the women are often willing to lend each other a shoulder to cry on. Thus, because of their bluntness and solitariness, the men in A Bird in the House are dethroned from their traditional seats of power in male-female relations, male-male relations, and in female-female relations where their absence is not missed. An imposing character in A Bird in the House, Grandfather Timothy Connor’s power over his household is also a sign of his weakness. The house that he built is â€Å"part dwelling place and part massive monument† (Margaret Laurence 3). Grandfather Connor, a pioneer in Manawaka, is a monument himself and is often associated with his architectural feat. The title of Margaret Laurence’s novel is A Bird in the House; Grandfather Connor is the house that both shelters and entraps the people – especially the women – in his life with his actions. With a stranglehold on his household, Grandfather seems to fit into the traditional male role as the authoritarian but is plagued by guilt and loneliness. He uses his anger as a shield and a mask; he â€Å"demands strength because he is afraid of weakness† (Jon Kertzer 43). Early in his marriage, Grandfather Connor had an affair with a girl in Winnipeg but his wife Agnes â€Å"never told him she’d considered leaving him† (Laurence 85). This places Agnes in a position of higher power: she is virtuous, and Timothy knows that she may be too good for him. As Uncle Terence remarks: â€Å"Another person’s virtues could be an awful weight to tote around. We all loved her. Whoever loved him?† (86). Because his family loves Agnes and will happily obey her, Timothy attempts to reassert his power by being strict and demanding.