Monday, September 30, 2019

Angels Demons Chapter 51-54

51 BBC reporter Gunther Glick stared at the cell phone in his hand for ten seconds before he finally hung up. Chinita Macri studied him from the back of the van. â€Å"What happened? Who was that?† Glick turned, feeling like a child who had just received a Christmas gift he feared was not really for him. â€Å"I just got a tip. Something's going on inside the Vatican.† â€Å"It's called conclave,† Chinita said. â€Å"Helluva tip.† â€Å"No, something else.† Something big. He wondered if the story the caller had just told him could possibly be true. Glick felt ashamed when he realized he was praying it was. â€Å"What if I told you four cardinals have been kidnapped and are going to be murdered at different churches tonight.† â€Å"I'd say you're being hazed by someone at the office with a sick sense of humor.† â€Å"What if I told you we were going to be given the exact location of the first murder?† â€Å"I'd want to know who the hell you just talked to.† â€Å"He didn't say.† â€Å"Perhaps because he's full of shit?† Glick had come to expect Macri's cynicism, but what she was forgetting was that liars and lunatics had been Glick's business for almost a decade at the British Tattler. This caller had been neither. This man had been coldly sane. Logical. I will call you just before eight, the man had said, and tell you where the first killing will occur. The images you record will make you famous. When Glick had demanded why the caller was giving him this information, the answer had been as icy as the man's Mideastern accent. The media is the right arm of anarchy. â€Å"He told me something else too,† Glick said. â€Å"What? That Elvis Presley was just elected Pope?† â€Å"Dial into the BBC database, will you?† Glick's adrenaline was pumping now. â€Å"I want to see what other stories we've run on these guys.† â€Å"What guys?† â€Å"Indulge me.† Macri sighed and pulled up the connection to the BBC database. â€Å"This'll take a minute.† Glick's mind was swimming. â€Å"The caller was very intent to know if I had a cameraman.† â€Å"Videographer.† â€Å"And if we could transmit live.† â€Å"One point five three seven megahertz. What is this about?† The database beeped. â€Å"Okay, we're in. Who is it you're looking for?† Glick gave her the keyword. Macri turned and stared. â€Å"I sure as hell hope you're kidding.† 52 The internal organization of Archival Vault 10 was not as intuitive as Langdon had hoped, and the Diagramma manuscript did not appear to be located with other similar Galilean publications. Without access to the computerized Biblion and a reference locator, Langdon and Vittoria were stuck. â€Å"You're sure Diagramma is in here?† Vittoria asked. â€Å"Positive. It's a confirmed listing in both the Uficcio della Propaganda delle Fede – â€Å" â€Å"Fine. As long as you're sure.† She headed left, while he went right. Langdon began his manual search. He needed every bit of self-restraint not to stop and read every treasure he passed. The collection was staggering. The Assayer†¦ The Starry Messenger†¦ The Sunspot Letters†¦ Letter to the Grand Duchess Christina†¦ Apologia pro Galileo†¦ On and on. It was Vittoria who finally struck gold near the back of the vault. Her throaty voice called out, â€Å"Diagramma della Verita!† Langdon dashed through the crimson haze to join her. â€Å"Where?† Vittoria pointed, and Langdon immediately realized why they had not found it earlier. The manuscript was in a folio bin, not on the shelves. Folio bins were a common means of storing unbound pages. The label on the front of the container left no doubt about the contents. Diagramma Della Verita Galileo Galilei, 1639 Langdon dropped to his knees, his heart pounding. â€Å"Diagramma.† He gave her a grin. â€Å"Nice work. Help me pull out this bin.† Vittoria knelt beside him, and they heaved. The metal tray on which the bin was sitting rolled toward them on castors, revealing the top of the container. â€Å"No lock?† Vittoria said, sounding surprised at the simple latch. â€Å"Never. Documents sometimes need to be evacuated quickly. Floods and fires.† â€Å"So open it.† Langdon didn't need any encouragement. With his academic life's dream right in front of him and the thinning air in the chamber, he was in no mood to dawdle. He unsnapped the latch and lifted the lid. Inside, flat on the floor of the bin, lay a black, duck-cloth pouch. The cloth's breathability was critical to the preservation of its contents. Reaching in with both hands and keeping the pouch horizontal, Langdon lifted it out of the bin. â€Å"I expected a treasure chest,† Vittoria said. â€Å"Looks more like a pillowcase.† â€Å"Follow me,† he said. Holding the bag before him like a sacred offering, Langdon walked to the center of the vault where he found the customary glass-topped archival exam table. Although the central location was intended to minimize in-vault travel of documents, researchers appreciated the privacy the surrounding stacks afforded. Career-making discoveries were uncovered in the top vaults of the world, and most academics did not like rivals peering through the glass as they worked. Langdon lay the pouch on the table and unbuttoned the opening. Vittoria stood by. Rummaging through a tray of archivist tools, Langdon found the felt-pad pincers archivists called finger cymbals – oversized tweezers with flattened disks on each arm. As his excitement mounted, Langdon feared at any moment he might awake back in Cambridge with a pile of test papers to grade. Inhaling deeply, he opened the bag. Fingers trembling in their cotton gloves, he reached in with his tongs. â€Å"Relax,† Vittoria said. â€Å"It's paper, not plutonium.† Langdon slid the tongs around the stack of documents inside and was careful to apply even pressure. Then, rather than pulling out the documents, he held them in place while he slid off the bag – an archivist's procedure for minimizing torque on the artifact. Not until the bag was removed and Langdon had turned on the exam darklight beneath the table did he begin breathing again. Vittoria looked like a specter now, lit from below by the lamp beneath the glass. â€Å"Small sheets,† she said, her voice reverent. Langdon nodded. The stack of folios before them looked like loose pages from a small paperback novel. Langdon could see that the top sheet was an ornate pen and ink cover sheet with the title, the date, and Galileo's name in his own hand. In that instant, Langdon forgot the cramped quarters, forgot his exhaustion, forgot the horrifying situation that had brought him here. He simply stared in wonder. Close encounters with history always left Langdon numbed with reverence†¦ like seeing the brushstrokes on the Mona Lisa. The muted, yellow papyrus left no doubt in Langdon's mind as to its age and authenticity, but excluding the inevitable fading, the document was in superb condition. Slight bleaching of the pigment. Minor sundering and cohesion of the papyrus. But all in all†¦ in damn fine condition. He studied the ornate hand etching of the cover, his vision blurring in the lack of humidity. Vittoria was silent. â€Å"Hand me a spatula, please.† Langdon motioned beside Vittoria to a tray filled with stainless-steel archival tools. She handed it to him. Langdon took the tool in his hand. It was a good one. He ran his fingers across the face to remove any static charge and then, ever so carefully, slid the blade beneath the cover. Then, lifting the spatula, he turned over the cover sheet. The first page was written in longhand, the tiny, stylized calligraphy almost impossible to read. Langdon immediately noticed that there were no diagrams or numbers on the page. It was an essay. â€Å"Heliocentricity,† Vittoria said, translating the heading on folio one. She scanned the text. â€Å"Looks like Galileo renouncing the geocentric model once and for all. Ancient Italian, though, so no promises on the translation.† â€Å"Forget it,† Langdon said. â€Å"We're looking for math. The pure language.† He used the spatula tool to flip the next page. Another essay. No math or diagrams. Langdon's hands began to sweat inside his gloves. â€Å"Movement of the Planets,† Vittoria said, translating the title. Langdon frowned. On any other day, he would have been fascinated to read it; incredibly NASA's current model of planetary orbits, observed through high-powered telescopes, was supposedly almost identical to Galileo's original predictions. â€Å"No math,† Vittoria said. â€Å"He's talking about retrograde motions and elliptical orbits or something.† Elliptical orbits. Langdon recalled that much of Galileo's legal trouble had begun when he described planetary motion as elliptical. The Vatican exalted the perfection of the circle and insisted heavenly motion must be only circular. Galileo's Illuminati, however, saw perfection in the ellipse as well, revering the mathematical duality of its twin foci. The Illuminati's ellipse was prominent even today in modern Masonic tracing boards and footing inlays. â€Å"Next,† Vittoria said. Langdon flipped. â€Å"Lunar phases and tidal motion,† she said. â€Å"No numbers. No diagrams.† Langdon flipped again. Nothing. He kept flipping through a dozen or so pages. Nothing. Nothing. Nothing. â€Å"I thought this guy was a mathematician,† Vittoria said. â€Å"This is all text.† Langdon felt the air in his lungs beginning to thin. His hopes were thinning too. The pile was waning. â€Å"Nothing here,† Vittoria said. â€Å"No math. A few dates, a few standard figures, but nothing that looks like it could be a clue.† Langdon flipped over the last folio and sighed. It, too, was an essay. â€Å"Short book,† Vittoria said, frowning. Langdon nodded. â€Å"Merda, as we say in Rome.† Shit is right, Langdon thought. His reflection in the glass seemed mocking, like the image staring back at him this morning from his bay window. An aging ghost. â€Å"There's got to be something,† he said, the hoarse desperation in his voice surprising him. â€Å"The segno is here somewhere. I know it!† â€Å"Maybe you were wrong about DIII?† Langdon turned and stared at her. â€Å"Okay,† she agreed, â€Å"DIII makes perfect sense. But maybe the clue isn't mathematical?† â€Å"Lingua pura. What else would it be?† â€Å"Art?† â€Å"Except there are no diagrams or pictures in the book.† â€Å"All I know is that lingua pura refers to something other than Italian. Math just seems logical.† â€Å"I agree.† Langdon refused to accept defeat so quickly. â€Å"The numbers must be written longhand. The math must be in words rather than equations.† â€Å"It'll take some time to read all the pages.† â€Å"Time's something we don't have. We'll have to split the work.† Langdon flipped the stack back over to the beginning. â€Å"I know enough Italian to spot numbers.† Using his spatula, he cut the stack like a deck of cards and lay the first half-dozen pages in front of Vittoria. â€Å"It's in here somewhere. I'm sure.† Vittoria reached down and flipped her first page by hand. â€Å"Spatula!† Langdon said, grabbing her an extra tool from the tray. â€Å"Use the spatula.† â€Å"I'm wearing gloves,† she grumbled. â€Å"How much damage could I cause?† â€Å"Just use it.† Vittoria picked up the spatula. â€Å"You feeling what I'm feeling?† â€Å"Tense?† â€Å"No. Short of breath.† Langdon was definitely starting to feel it too. The air was thinning faster than he had imagined. He knew they had to hurry. Archival conundrums were nothing new for him, but usually he had more than a few minutes to work them out. Without another word, Langdon bowed his head and began translating the first page in his stack. Show yourself, damn it! Show yourself! 53 Somewhere beneath Rome the dark figure prowled down a stone ramp into the underground tunnel. The ancient passageway was lit only by torches, making the air hot and thick. Up ahead the frightened voices of grown men called out in vain, echoing in the cramped spaces. As he rounded the corner he saw them, exactly as he had left them – four old men, terrified, sealed behind rusted iron bars in a stone cubicle. â€Å"Qui etes-vous?† one of the men demanded in French. â€Å"What do you want with us?† â€Å"Hilfe!† another said in German. â€Å"Let us go!† â€Å"Are you aware who we are?† one asked in English, his accent Spanish. â€Å"Silence,† the raspy voice commanded. There was a finality about the word. The fourth prisoner, an Italian, quiet and thoughtful, looked into the inky void of his captor's eyes and swore he saw hell itself. God help us, he thought. The killer checked his watch and then returned his gaze to the prisoners. â€Å"Now then,† he said. â€Å"Who will be first?† 54 Inside Archive Vault 10 Robert Langdon recited Italian numbers as he scanned the calligraphy before him. Mille†¦ centi†¦ uno, duo, tre†¦ cincuanta. I need a numerical reference! Anything, damnit! When he reached the end of his current folio, he lifted the spatula to flip the page. As he aligned the blade with the next page, he fumbled, having difficulty holding the tool steady. Minutes later, he looked down and realized he had abandoned his spatula and was turning pages by hand. Oops, he thought, feeling vaguely criminal. The lack of oxygen was affecting his inhibitions. Looks like I'll burn in archivist's hell. â€Å"About damn time,† Vittoria choked when she saw Langdon turning pages by hand. She dropped her spatula and followed suit. â€Å"Any luck?† Vittoria shook her head. â€Å"Nothing that looks purely mathematical. I'm skimming†¦ but none of this reads like a clue.† Langdon continued translating his folios with increasing difficulty. His Italian skills were rocky at best, and the tiny penmanship and archaic language was making it slow going. Vittoria reached the end of her stack before Langdon and looked disheartened as she flipped the pages back over. She hunkered down for another more intense inspection. When Langdon finished his final page, he cursed under his breath and looked over at Vittoria. She was scowling, squinting at something on one of her folios. â€Å"What is it?† he asked. Vittoria did not look up. â€Å"Did you have any footnotes on your pages?† â€Å"Not that I noticed. Why?† â€Å"This page has a footnote. It's obscured in a crease.† Langdon tried to see what she was looking at, but all he could make out was the page number in the upper right-hand corner of the sheet. Folio 5. It took a moment for the coincidence to register, and even when it did the connection seemed vague. Folio Five. Five, Pythagoras, pentagrams, Illuminati. Langdon wondered if the Illuminati would have chosen page five on which to hide their clue. Through the reddish fog surrounding them, Langdon sensed a tiny ray of hope. â€Å"Is the footnote mathematical?† Vittoria shook her head. â€Å"Text. One line. Very small printing. Almost illegible.† His hopes faded. â€Å"It's supposed to be math. Lingua pura.† â€Å"Yeah, I know.† She hesitated. â€Å"I think you'll want to hear this, though.† Langdon sensed excitement in her voice. â€Å"Go ahead.† Squinting at the folio, Vittoria read the line. â€Å"The path of light is laid, the sacred test.† The words were nothing like what Langdon had imagined. â€Å"I'm sorry?† Vittoria repeated the line. â€Å"The path of light is laid, the sacred test.† â€Å"Path of light?† Langdon felt his posture straightening. â€Å"That's what it says. Path of light.† As the words sank in, Langdon felt his delirium pierced by an instant of clarity. The path of light is laid, the sacred test. He had no idea how it helped them, but the line was as direct a reference to the Path of Illumination as he could imagine. Path of light. Sacred test. His head felt like an engine revving on bad fuel. â€Å"Are you sure of the translation?† Vittoria hesitated. â€Å"Actually†¦Ã¢â‚¬  She glanced over at him with a strange look. â€Å"It's not technically a translation. The line is written in English.† For an instant, Langdon thought the acoustics in the chamber had affected his hearing. â€Å"English?† Vittoria pushed the document over to him, and Langdon read the minuscule printing at the bottom of the page. â€Å"The path of light is laid, the sacred test. English? What is English doing in an Italian book?† Vittoria shrugged. She too was looking tipsy. â€Å"Maybe English is what they meant by the lingua pura? It's considered the international language of science. It's all we speak at CERN.† â€Å"But this was in the 1600s,† Langdon argued. â€Å"Nobody spoke English in Italy, not even – † He stopped short, realizing what he was about to say. â€Å"Not even†¦ the clergy.† Langdon's academic mind hummed in high gear. â€Å"In the 1600s,† he said, talking faster now, â€Å"English was one language the Vatican had not yet embraced. They dealt in Italian, Latin, German, even Spanish and French, but English was totally foreign inside the Vatican. They considered English a polluted, free-thinkers language for profane men like Chaucer and Shakespeare.† Langdon flashed suddenly on the Illuminati brands of Earth, Air, Fire, Water. The legend that the brands were in English now made a bizarre kind of sense. â€Å"So you're saying maybe Galileo considered English la lingua pura because it was the one language the Vatican did not control?† â€Å"Yes. Or maybe by putting the clue in English, Galileo was subtly restricting the readership away from the Vatican.† â€Å"But it's not even a clue,† Vittoria argued. â€Å"The path of light is laid, the sacred test? What the hell does that mean?† She's right, Langdon thought. The line didn't help in any way. But as he spoke the phrase again in his mind, a strange fact hit him. Now that's odd, he thought. What are the chances of that? â€Å"We need to get out of here,† Vittoria said, sounding hoarse. Langdon wasn't listening. The path of light is laid, the sacred test. â€Å"It's a damn line of iambic pentameter,† he said suddenly, counting the syllables again. â€Å"Five couplets of alternating stressed and unstressed syllables.† Vittoria looked lost. â€Å"Iambic who?† For an instant Langdon was back at Phillips Exeter Academy sitting in a Saturday morning English class. Hell on earth. The school baseball star, Peter Greer, was having trouble remembering the number of couplets necessary for a line of Shakespearean iambic pentameter. Their professor, an animated schoolmaster named Bissell, leapt onto the table and bellowed, â€Å"Penta-meter, Greer! Think of home plate! A penta-gon! Five sides! Penta! Penta! Penta! Jeeeesh!† Five couplets, Langdon thought. Each couplet, by definition, having two syllables. He could not believe in his entire career he had never made the connection. Iambic pentameter was a symmetrical meter based on the sacred Illuminati numbers of 5 and 2! You're reaching! Langdon told himself, trying to push it from his mind. A meaningless coincidence! But the thought stuck. Five†¦ for Pythagoras and the pentagram. Two†¦ for the duality of all things. A moment later, another realization sent a numbing sensation down his legs. Iambic pentameter, on account of its simplicity, was often called â€Å"pure verse† or â€Å"pure meter.† La lingua pura? Could this have been the pure language the Illuminati had been referring to? The path of light is laid, the sacred test†¦ â€Å"Uh oh,† Vittoria said. Langdon wheeled to see her rotating the folio upside down. He felt a knot in his gut. Not again. â€Å"There's no way that line is an ambigram!† â€Å"No, it's not an ambigram†¦ but it's†¦Ã¢â‚¬  She kept turning the document, 90 degrees at every turn. â€Å"It's what?† Vittoria looked up. â€Å"It's not the only line.† â€Å"There's another?† â€Å"There's a different line on every margin. Top, bottom, left, and right. I think it's a poem.† â€Å"Four lines?† Langdon bristled with excitement. Galileo was a poet? â€Å"Let me see!† Vittoria did not relinquish the page. She kept turning the page in quarter turns. â€Å"I didn't see the lines before because they're on the edges.† She cocked her head over the last line. â€Å"Huh. You know what? Galileo didn't even write this.† â€Å"What!† â€Å"The poem is signed John Milton.† â€Å"John Milton?† The influential English poet who wrote Paradise Lost was a contemporary of Galileo's and a savant who conspiracy buffs put at the top of their list of Illuminati suspects. Milton's alleged affiliation with Galileo's Illuminati was one legend Langdon suspected was true. Not only had Milton made a well-documented 1638 pilgrimage to Rome to â€Å"commune with enlightened men,† but he had held meetings with Galileo during the scientist's house arrest, meetings portrayed in many Renaissance paintings, including Annibale Gatti's famous Galileo and Milton, which hung even now in the IMSS Museum in Florence. â€Å"Milton knew Galileo, didn't he?† Vittoria said, finally pushing the folio over to Langdon. â€Å"Maybe he wrote the poem as a favor?† Langdon clenched his teeth as he took the sheathed document. Leaving it flat on the table, he read the line at the top. Then he rotated the page 90 degrees, reading the line in the right margin. Another twist, and he read the bottom. Another twist, the left. A final twist completed the circle. There were four lines in all. The first line Vittoria had found was actually the third line of the poem. Utterly agape, he read the four lines again, clockwise in sequence: top, right, bottom, left. When he was done, he exhaled. There was no doubt in his mind. â€Å"You found it, Ms. Vetra.† She smiled tightly. â€Å"Good, now can we get the hell out of here?† â€Å"I have to copy these lines down. I need to find a pencil and paper.† Vittoria shook her head. â€Å"Forget it, professor. No time to play scribe. Mickey's ticking.† She took the page from him and headed for the door. Langdon stood up. â€Å"You can't take that outside! It's a – â€Å" But Vittoria was already gone.

Ebay Turnaround Strategy Essay

The company known as eBay, which started in 1995, grew significantly within a decade to become the number one e-commerce site in the world by sales revenue. In 2008, Donahoe took over as the new CEO of eBay. This was a time when the company was facing issues with growth and consumer behavior was changing. What used to be a thrilling experience for buyers was now an inconvenient waste of time and money. Consumers who were eager to bid against each other for products online were now satisfied with buying new products at fixed prices. Therefore, ebay’s turnaround strategy was to bring the consumers the best experience to find what they want exactly how and when they want it. Although traditional eBay sellers complained about the difficulty for them to do business profitably with the new strategy, Donahoe believed buyers wanted fixed prices, quick service, and free shipping. I agree with Donahoe’s turnaround strategy because eBay had to focus on the market demands to see growth. Something had to be done in a market where consumers wanted fixed prices and free shipping that they were receiving from companies like Amazon. om. Marketing segmentation is dividing a market into smaller segments of buyers with distinct needs, characteristics, or behaviors that might require separate marketing and develops profiles of the resulting market segments. Creating applications for smart phones and tablets was a good way to separate a specific department to its customers. For example, the eBay Fashion app allowed users to browse through products from the fashion department. Buyers were able to take time out of their day and make more purchases with mix and match features. Using the Boston Consulting Group (BCG) method, companies like eBay classify all its SBUs according to the growth-share matrix. Market growth rate provides a measure of market attractiveness and relative market share measures a company’s strength in the market. The four types of SBUs are stars, cash cows, question marks, and dogs. Stars are high-growth, high-share businesses like eBay. When their growth slows down it turns into cash cows, which need less investment to hold their market share. Pepsi is a cash cow in the sense that its not growing but it is making large profit in the meantime. Question marks are low-share business units in high-growth markets. A question mark could be a small garage that does car repairs because it has a small market share but a large demand for car repairs. Dogs are low-growth, low-share businesses and products that may generate enough cash to maintain themselves. An example of this would be a small town theatre business.

Saturday, September 28, 2019

Poop

Proposition Number six in California: what did it say? How was it decided? Rights from working in public schools in California. It was not passed due to the support of Harvey Milk, Pres. Carter, and other gay activists who argued for that act. 4. Why did Dan White resign?Why wasn't he allowed back? Dan White resigned because the salary he was receiving was not enough to support his family. Also found politics to be corrupt and unethical. He was not allowed back because of his arguments with Harvey Milk and other politicians. 5. How do you feel about the public response to Milk's and Anemone's murder? I believe the protestors had every right to gather in silence and try to accept what had happened to such great politicians. I completely agree with that one old women that was interviewed on the street that said â€Å"l am a very old women, and I do not want to be around when Dan comes out.I feel as though the protestors were so full of anger with the murders that the violent acts were almost inevitable. I feel as though they did need a way to grieve, but burning police cars took it a little too far, and people got hurt. 6. What happened in the trial of Dan White? Dan White said that he was not planning on killing anyone that day, although he had a gun in his pocket, extra bullets, and went through the window into the building. He also used the â€Å"Twinkle Defense† that he had consumed so much Junk food causing him to do such horrible things. He was sentenced for 5 years in prison for man slaughter.

Friday, September 27, 2019

The Scenario of Arthur Wilson Who Wanted to Leave Some Charitable Case Study

The Scenario of Arthur Wilson Who Wanted to Leave Some Charitable Gifts - Case Study Example It should be noted that donations, under common law, acquire legal status of â€Å"charitable gifts† after they have been transferred (Volkmer, 2010, p. 39). However, under civil law, charitable gifts are already legally valid even though they may require other formalities such as the contract for charitable giving being done in writing (Domen, 2009, p. 79). Also, it is worth noting that charitable gifts are tax deductible; a situation informed by the view that they result in reducing the income tax of the state. PricewaterhouseCoopers LLP (2002, p. 21) explains that before charitable gifts are executed, the validity of the provisions for such charitable gifts should be established. Advice to the executors will be based on the English Law provisions and common law rulings that relate to charitable gifts. According to Hughes and Klein (2007, p. 14), most charitable givers usually employ the services of executors to execute their charitable cause. Executors are defined as the pe rsons who have a fiduciary duty of property administration and should discharge the duty in accordance with the grantor’s/ testator’s wishes expressed in his or her will (Englebrecht, and Anderson, 2005, p. 1). Arthur’s executors should be in a better position, legally, to make charitable gifts. As such, it is important that they be conversant with the criterion of determining the validity of Arthur’s provisions regarding charitable gifts. Although Arthur in his will had provided the provisions for charitable gifts, the executors can determine their validity and determine whether to make some changes or execute them as provided by Arthur. Therefore, what advice is appropriate to Arthur’s executors in regard to the validity of each of the following provisions in Arthur’s will on charitable gifts? a) I give? 50,000 to promote the music of the famous composer Benjamin Britten and to fund research into what links, if any, there are between his m usic and the great composers of the past. The provision is valid as it falls under one of the four main divisions that charitable gifts are considered valid- education.

Thursday, September 26, 2019

Financial n accounting Essay Example | Topics and Well Written Essays - 1500 words

Financial n accounting - Essay Example In past, these systems include manual processes but now due to technology advancement the accounting information system changed into Computerized Accounting Information System. Improvement in technology have replaced manual accounting system with computerizes ones. As computers become faster, less expensive, and easier to use; all organizations are using computers in their day to day business. With the help of computers, companies can now capture, process, store, and transmit data. It controls the topics which are related to organization’s economic- financial area. It helps in decision-making process, performance evaluation, facilitating company’s transaction and in internal controls through computerized accounting information system. It combines concepts and accounting principles to record, process, analyse the financial information and then produce it to its end users for the purpose of making economic decisions. Firm’s performance can be improved, through oper ational efficiency and increased profitability (Fowzia and Nasrin, 2011, p.1). Software tools in the Computerized Accounting Information System (CAIS) Accounting software This software consists of basic accounting functions like input, processing and output. There are two types of accounting software i.e. low-end software and high-end software. Personal computer based accounting system enable companies to provide better and timely information. Income tax Currently tax preparation software is available for companies. So, even in a short period of time complex calculations can be done. Audit Trial balance software helps auditors to handle different types of adjusting entries, to input the working trial balance and mechanically compute the adjusted trial balance. Word processing Word processing software is used by the accountants to prepare reports, memos, billings and financial statement. Graphics software It is used by the managerial accountants and auditors to graph the data in repo rts and financial statements. Image processing It captures electronic image of data so that it can be stored and shared. Accountants can process all the electronically by just scanning the paper documents in computer. Electronic data interchange A company can exchange documents electronically with other company with the help of electronic data interchange. Electronic funds transfer It enables companies to make collections and payment electronically. So, if companies are in a view to pay for accounts payable to a supplier, it can do it with the help of electronic fund transfer. Purpose of Computerized Accounting Information System Computerized accounting information system (CAIS) can be single programs or even part of a larger system like enterprise resource planning. The purpose of the system is to reduce manual steps in accounting process and offer automated activities in order to improve reporting. Every function plays a minor part in accounting information system. Individual func tions include accounts receivable, accounts payable, fixed assets, payroll, general accounting and cash management. CAIS often have modules that enable accountants to handle financial information related to their accounting tasks. Use of CAIS in the functioning of Organization CAIS saves time, reduce errors and eliminate waste by adopting

Grupo ABC Essay Example | Topics and Well Written Essays - 250 words

Grupo ABC - Essay Example (Pederson, 2007) Nizan also created ties with influential leaders who encouraged on innovation and solutions to worlds pressing challenges ABC involvement in social causes is sustainable and has great benefits to companies. ABC involvement in projects like using creative media that is equipped with talented and creative personnel will help provide a large platform for the company. (Pederson, 2007) ABC engagement in social causes has various impacts on the society. This helped in important issues in the society. It has helped give raise to a better society through mobilization of quality education, change the way people live, and change their relationship. (Berger, 2001)Good education has helped reduce inequality, eradicate social injustices and provide opportunities. ABC considers certain skills in an investor. Investors should be creative and ambitious .they should also be talented in production of quality video and sounds. Selling of shares by ABC to the public through an IPO should be considered since it will propel the company’s financial capabilities to grow at a faster rate. It will also help Nizan senior collaborators to become partners in the parent company. (Pederson,

Wednesday, September 25, 2019

Position paper Lobbyists Research Example | Topics and Well Written Essays - 750 words

Position Lobbyists - Research Paper Example Efficiency and competence of his policy is a disputed issue because one group favors his economic policy specifically for inflation, while another group critically claim his policies as useless for the governmental system in the US. In this paper, we shall discuss the perceptions of two lobbyists, one in favor in and another one against the Reagans policies. The first lobbyist supported the economic decision of the inspiring president (including reduction in social and domestic marketing spending, with the increase in military spending) and emphasized on income tax reduction. Being an optimistic lobbyist, I believe that Reagans policies were appropriate with respect to the situations of the United States, where inflation has been badly influencing each aspect of citizens lives. Inflation victims were suffering from severe financial crisis along with the entire administrative system of the US (Alan & Davis, 2004). Additionally, his economic policies seem to be implemented with trust in the kindness of human nature especially at the corporate level. In the United States, it seems as if everyone is running fast to earn bread and butter and regulate other life processes (Magazzino, 2010). Major reason behind an Americans hurdle is that to handle tax and other needs together. Reduction is tax worked as an important beneficial change in the r egulation system that made citizens to pay only 28% rather than 70% in taxes. Further, lobbyist pinpointed that tax reduction will result in more financial advantages, and moneymaking chances will increase (Magazzino, 2012). Eventually, businesses will flourish and new employment opportunities facilitate new professionals to gain money and fame in the growing sectors. On the other hand, second lobbyist presents his arguments against Reagans policies that also included reduction in government spending and money supply intended to control inflation. Being an honest citizen and lobbyist I believe that a presidents policies

Tuesday, September 24, 2019

Critical Thinking Exercise Essay Example | Topics and Well Written Essays - 1250 words

Critical Thinking Exercise - Essay Example The brand collectively has over 33,000 restaurants, franchises and outlets serving on a daily basis over 68 million people in almost 120 countries. (About McDolands) The business model of franchising helps McDonald’s to convey reliable, quality oriented and locally-relevant eating experiences to its customers. The total assets of the company amount to $32,990 million including a $22.8 billion of fixed assets. The current assets of the company amount to $4.4 billion and a goodwill of $2.6 billion. The proportion of the current assets over the total assets is 13% and the net identifiable and tangible assets of the company have a proportion of 69.2% which indicates a healthy backing of tangible assets. The major portion of the company’s liabilities is the long-term debt of the company which amounts to $12.1 billion and takes 65.24% of $18.6 billion of the total liabilities. The current liabilities of the company, which majorly include payroll and trade payables, has a low standing as compared to the current assets as the current liabilities amount to $3.5 billion as at December 31, 2011. The company has generated total revenue of $27 billion for the year 2011 and $18.3 billion of that revenue has been generated through company operated restaurants while the remaining from franchised restaurants generating an operating profit of $8.4 billion whereby the operating expenses majorly include food, payroll and other operational expenses such as the ambiance and maintenance related costs of the company. These expenses make up a total of $14.8 billion out of the total $18.5 billion operating expenses. The net income of the company after tax is $5.5 billion for the year which is quite attractive for such a company operating in such a competitive environment. The company also declared a dividend of $2.6 billion for its common shareholders. The company was able to maintain the same level of cash as last year as the company’s total cash was $2.34

Monday, September 23, 2019

Supply and Demand Essay Example | Topics and Well Written Essays - 250 words

Supply and Demand - Essay Example The law of demand in economics states that with all aspects (tastes, expectation, and income) held constant; highly priced commodity will have a low demand (D1). Whereas, that of supply argues that with an increase in supply, the price (P1) of commodity will significantly reduce. An increase in demand (D2) along the curve of supply results to increase in the price (P2) of commodity; and a higher equilibrium quantity. Similarly, a reduction in the level of supply (S1) leads to a shift of the demand curve; to a high price on the equilibrium and a reduced equilibrium quantity. Efficient market theory refers to an analysis in a free market system regarding behavior of prices. It is tasked with the responsibility of determining whether prices accurately reveal essential information; necessary in determining the proper allocation of limited resources among diverse uses (Slee, 2011). Surplus implies that the capacity in demand is lesser than that supplied; whereas shortage exists when the quantity demanded is lesser than that supplied. In addition, in a situation where surplus exist there will be a constant drop of prices; similarly, shortage influences increased pricing (Market Equilibrium

Sunday, September 22, 2019

A Long Walk to Free

A Long Walk to Freedom Essay †¢This extract is an autobiography by Nelson Mandela talking about the transition from a small undemanding child to a contributing factor in society. The writer engages our sympathy by effective use of vocabulary, various linguistic techniques and through his nostalgic tone. In the title, ‘Long Walk to Freedom,’ the long, drawn out vowels like ‘ee’ and ‘o’ reflects the struggles and difficulties in this exhausting walk. Even the word ‘walk’ co notates to the, strive for the attainment of freedom and rights of all individuals. There is a gradual flow of ideas in this extract which has a great impact as it bringing out the growth and understanding through the passage of time. In the beginning, a somber serious mood is created as they farewell their ‘last links to childhood’ and step into a wider mature world of adulthood. The ‘speeches, songs and gift-giving’ portray the African culture; the ‘sons of Xhosa’ have just been ‘circumcised’ again reflecting African customs. Due to this, the writer gains a ‘heady feeling’ of confidence and his body gestures – ‘straighter, taller, firmer’ effectively illustrate his inner feeling of pride and satisfaction. Suddenly the ‘gaily colored dreams’ darken, as the young adults now have to face the harsh reality. There is a sense of clouding of the future as the Chief would give a speech, ‘continuing a tradition. ’ The words act like a source of inspiration and encouragement, enlightening the youngsters to the disgruntled society. It is in their hands that the future lye’s, and imperative that they are exposed to the reality around them. Calling their ‘sons’ ‘young healthy and handsome,’ Meligqili begins his speech in an assertive tone. In addition to this, he also calls them ‘flower of the Xhosa’ sketching a metaphorical image of budding life and the true potential and ‘pride of [the] nation. ’ He shakens the juvenile adults with harsh words naming the ritual an ‘empty, illusory promise. ’ There is a dejected, deep sense of negation as they have ‘no strength, no power, no control’ over their ‘own destiny. ’ Furthermore, their bleak future is ragged off their rightful position as they are nothing more than ‘slaves in [their] own country,’ and ‘tenants in [their] own soil. The bitter irony behind these juxtaposed words hits us hard, as they are left with no value or significance in the very own homeland – their possession which has been snatched away from them by the whites. The pungent issue of racism is raised as ‘all South Africans, are a conquered people. ’ Moreover, in the land of their ‘birth,’ they suffer the discomfort of ‘shacks’ and ‘cheap alcohol’ since they are deprived of their own land to ‘prosper and multiply. ’ These lines repeatedly highlight the struggles, injustice and discrimination the unfortunate people endure everyday in their native soil, but yet not theirs. In addition to this, it is them who ‘cough their lungs out deep in the bowels of the white man’s mines. ’ This is the most impactful metaphor and alliteration as it allows us to visualize the inhuman, merciless conditions the people are made to work in, detrimental to their health and all for the robbed treasures of the whites. They have lost every bit of authority or belongingness of their own possessions and rather their energy, labor and efforts are wasted in filling the greed of the white men. †¢Piling up such dreadful, pathetic images, our sympathy and compassion is drawn.  We can understand the brutalizing agony internally and externally torturing these innocent people regularly due to ‘unequalled prosperity. ’ Their ‘abilities, intelligence,’ are all ‘squandered. ’ The writer uses superlatives like ‘simplest, mindless chores,’ which show their powerless nature and ‘attempt to eke out a living’ for the white men. Furthermore, the words of the chief are at the peak of disappointment where he wants a chance to ‘shake [Qamata] awake’ and tell him that ‘the flower of Xhosa nation are dying. Their state is so helpless that is seems even their God is ‘dozing’ and he repeats the ‘flower of Xhosa,’ to underline the youth – the future, beauty, innocence and strength of their fading nation. †¢All these horrific visions illustrated and the bitter, harsh words of truth leave an undying, unbelievable and undeniable impact on the reader. The words pierce through our ears, almost allowing us to feel the pain. It arouses a number of questions in our minds especially due to the irony, and great sympathy for the Africans. Yet, the young adults are only ‘more and more quiet’ and ‘more and more angry. By these repeated comparatives, the writer contrasts their present feeling of resentment to their mood of celebration earlier. All the words are slowly seeping in but it only made them rather ‘cross’ as they thought the chief was being selfish and ‘ignorant,’ in his ‘abusive comments,’ since he was not noticing the positive side – the whites brought them ‘value of the education’ and the moral cultures and etiquettes taught by them. Their tender age has almost blinded them to the ‘oppressorâ€⠄¢ behind what they think is the ‘benefactor. In all, the only thing the chief ended up doing was ‘spoiling the proud feelings with wrong headed remarks,’ for the teenagers. †¢Gradually, the pace slows and there is growth of mental maturity and realization as the true meaning of the chief’s words began to seep in Mandela’s mind. The real essence of the words had ‘sown a seed’ to the development of a potential future, although it had been ‘dormant for a long season. ’ Now, the tables turn as Mandela realizes it’s him who was the actual ‘ignorant man,’ not the chief. Adding on to the different metaphorical images; is when Mandela watches ‘the river’ ‘meander on its way. These phrases reflect back to the title and theme of a ‘long walk’ which is a route with its curves and junctions. Finally, the river ‘[empties] into the Indian Ocean,’ symbolizing his outpour of emotional success as after ‘many miles distant,’ he sees a vision of success – liberty and happiness. Although, this young adult had not yet ‘crossed that riverâ⠂¬â„¢ and his future seems very bleak, but he is now ready to face the challenges of life and combat the rocks that hinder his route, with a lot of power, struggle and hard work. His foresight is still limited as he knows ‘little or nothing of the world beyond,’ that ‘beckoned’ him. Under these words, the writer expresses how none of them had yet tasted the ‘gift’ of freedom and independence but right now, for all he knew, darkness was descending – it was ‘sunset’ already and time for him to prepare. Furthermore, we get a little more idea of the African tradition as ‘it was forbidden to look back while the lodges were burning,’ probably because we can never go back to the past and remembering it will only sadden us more and build hesitance to step into a new world. This feeling is even understood as Mandela is unable to ‘resist’ and looks back at ‘two pyramids of ashes by a large mimosa tree. ’ These ashes metaphorically symbolize the loss and fading away of a ‘delightful world’ of childhood and the ‘sweet’ ‘irresponsible days. ’ There is complete dilemma as, when he looks back, there are only faded ashes and ahead; darkness enveloping him. Also the ‘mimosa tree’ in a way symbolizes the survival of the fittest, as it is a sturdy, giant tree that continuously bears the pain of memories burning by it. †¢After a pause, there is a new picture illustrated – ‘now [he] was a man. There is a deep sense of negation and remorse as ‘never again’ would he get back those youthful, playful, mischievous days. After ‘many years’ he has finally become a man but now it’s like a re-birth to attain independence. †¢All in all, the extract ‘country childhood’ brings out the first steps of Mandela through inspirational words and encouragement; to the celebrated statesman he is now. He is a potent symbol of resistance striving out his life to attain his goal of victorious freedom and in this autobiography, he embodies the spirit of dignity and triumph of hope over despair and hatred.

Saturday, September 21, 2019

Lowering the Freezing Point of Water

Lowering the Freezing Point of Water It is common knowledge that the freezing point of pure water is at 0 degrees centigrade or 32 degrees ferinheight. However, is it possible to keep water in its liquid state below that freezing point? It is indeed possible, and people have been using this principle for centuries! Traveling back to the 1600s we find King Charles I of England dining with his lords and ladies. The final course is the epicurean delight of ice cream. It is doubtful that King Charles I understood the scientific principle of depressing the freezing point of a solution; nevertheless, at that time it was impossible to make ice cream without freezing the crà ¨me by depressing the freezing point of water below 0 degrees centigrade (Zinger, 2005). Today, principalities spread salt on icy roads in order to â€Å"melt† the ice. In actuality, the salt is merely depressing the freezing point of the water, allowing the roads to remain ice free even while the temperatures are below 0 degrees centigrade. To comprehend freezing point depression, you must first understand freezing point. Simply put, it is considered the temperature at which a liquid changes into its solid phase. However, it can also be thought of as the temperature at which the liquid and solid phases are at equilibrium with the atmospheric, or vapor, pressure around it. Freezing occurs as water molecules become ordered into a crystalline lattice. Scientists have long known about the phenomenon that when you add a solute to a solvent, the freezing point lowers, or depresses. Freezing point depression is a colligative property. Colligative properties are the properties of solutions that depend on the number of molecules in a solvent. It does not depend on the properties of the individual molecules in the solution (Prentice-Hall, 1972). As an example, when you create a solution by adding sodium chloride as the solute, to the solvent of water, the freezing temperature of the solution decreases. The increase of the number of solute particles of the solution interferes with the development of the crystalline structure, therefore the freezing process is delayed (Newton, 1999). Freezing point depression can be expressed mathematically as: ΔT = i Kf m. The ΔT equals change in temperature, i equals the number of particles into which the solute dissociates, m equals the moles of the solute per kilogram of solvent, and Kf equals the molal freeing point constant (for water, Kf = 1.853 C/m) (thinkquest, 2010). As discussed, solutes interfere with the shifting of a liquid to a solid state. The colligative properties relate to the number of solute particles in a solution. The greater the solute particles there are in a solution, the greater the decrease in freezing temperature. If 10 grams of sodium chloride were added to 100 grams of water, the freezing point would drop to -5.9 degrees centigrade. However if 10 grams of sucrose were added to 100 grams of water, the water solutions freezing point would only drop to -0.56 degrees centigrade. Why the dramatic difference between the two? After all, the same amount of sucrose and sodium chloride was added to the same amount of water. The answer lies in the number of particles in each solute. There are more particles in 10 grams of sodium chloride then there are in 10 grams of sucrose. Sucrose, C12 H22 O11, has a molecular weight of 342.3 grams per mole. Sodium Chloride on the other hand, has a molecular weight of 58.44 grams per mole. Sodium Ch loride has almost six times as many particles than sucrose has in the same number of grams. Therefore, the sodium chloride solution has a lower freezing point than the sucrose solution (Chemistry Explained, 2010). Not only is it possible to quantify the depression of the freezing point of a solution, it is possible to predict how far the freezing point will be decreased. According to the principles of the colligative properties, it doesnt matter what the physical properties of the solute added to the solution may be. The only determining factor is the number of particles in the solution. Therefore, if you double the amount of sodium chloride in a solution, the depression of the freezing point will be double the original solution. The original question of, â€Å"is it possible to keep water in its liquid state below that freezing point?†, has most assuredly been answered with a resounding yes. Not only can it be lowered, that lowering can be understood, quantified and predicted. In the experiment phase of this project, the scientific method will be used to assess the validity of this research. King Charles I of England would be surprised to know that his epicurean delight of ice cream paved the way for the discoveries of colligative properties and lowering the freezing point of water. Bibliography A Brief History of Ice Cream, http://www.zingersicecream.com/history.htm Colligative Properties, http://www.chemistryexplained.com/Ce-Co/Colligative-Properties.html Solutions and Colligative Properties: Colligative Properties, http://library.thinkquest.org/C006669/data/Chem/colligative/colligative.html W.J. Moore, Physical Chemistry Prentice-Hall 1972