Hazard Essay Example | Topics and Well Written Essays - 4250 words

Tax Research Memo free essay sample

Inez Butler is the sole investor of Pelican, Inc. , which claims vehicle sales centers. Pelican buys the advantages of a Chevrolet vendor. The price tag of $12 million is assigned to the bought resources dependent on the reasonable market esteems. This incorporates $3. 5 million that is assigned to generosity. Notwithstanding the cost of $12 million, Pelican brought about lawful charges of $250,000 related with the buy. As indicated by an ordered receipt gave by the lawyer, 80% of the legitimate charges identify with the securing of stock. Thus, Pelican doled out $200,000 of the legitimate expenses to stock with the parity being promoted as generosity. The desire is that 60% of the $200,000 will turn out to be a piece of cost of merchandise sold in the present year with the staying 40% doing as such in the next year. The IRS has presumed that  § 1060 limits the sum that might be alloted to the honest assessment of the stock. Subsequently, the $200,000 of legitimate expenses can't be added to the premise of the stock. Rather, it must be remembered for generosity under the lingering technique. The issues that are introduced are: Can legitimate charges identified with the procurement of stock be considered as a premise of the stock? Are the legitimate expenses named altruism? Rules: Section 1060 states for reasons for deciding both, the transferees premise in such resources and the addition or loss of the transferor as for such securing, the thought got for such resources will be dispensed among such resources procured in such obtaining in a similar way as sums are assigned to resources under area 338(b)(5) . The transferee and transferor concur recorded as a hard copy concerning the distribution of any thought, or with regards to the honest assessment of any of the advantages, such understanding will be official on both the transferee and transferor except if the Secretary confirms that such designation (or honest assessment) isn't suitable. IRS Publication 551 states when you buy an exchange or business, you by and large buy all benefits utilized in the business activities, for example, land, structures, and hardware. Dispense the cost among the different resources, including any area 197 intangibles. On the off chance that you purchase numerous benefits for a single amount, you and the merchant may consent to a particular designation of the price tag among the advantages in the deal. In the event that this allotment depends on the estimation of every advantage and you and the dealer have unfriendly assessment interests, the distribution by and large will be acknowledged. West Covina Motors, Inc. v. Official states considering new proof including organized lawyer charging articulations, established that lawful expenses exclusively possessed gathering strategy car vendor paid to different firms regarding 1999 procurement of another business were inferable to a limited extent to stock financing and physical stock of vehicle stock, and as such were admissible as COGS and deductible 40% and 60% in [pg. 2141] subject years, individually. As to residual charges/procurement related amortizable capital uses, Court confirmed that segment paid to 1 firm identified with generally speaking securing; that different sums paid to merchants counsel were in assistance of vender financing course of action and related uniquely to resources bought under buy understanding; that whole price tag was allocable between class III and class V resources; and, dismissing IRSs Code Sec. 1060 contention, that charges ought to be assigned proportionately to resources with which they were related and as per parties specifications. Legitimate charges brought about in the obtaining or manner of a capital resource are to be treated as capital consumptions and are to be added to the premise of the capital resource as for which they are caused. Examination According to Section 1060, â€Å"the transferee and transferor concur recorded as a hard copy with respect to the allotment of any thought, or regarding the honest assessment of any of the benefits, such understanding will be authoritative on both the transferee and transferor except if the Secretary verifies that such distribution (or honest evaluation) isn't appropriate†, which on account of Pelican Inc. , Pelican Inc. bought the benefits that depended on the reasonable market estimations of the advantages from the transferor, along these lines there is no compelling reason to decide the transferee’s premise. With this being said the Section 1060 doesn't have any significant bearing to Pelican Inc. since they have specified the expense for the benefits. In West Covina Motors, Inc. v. Magistrate, the Tax Court found that the lawful expenses related with the acquisition of a vendor â€Å"are treated as capital consumptions and are to be â€Å"added to the premise of the capital resource regarding which they are incurred†. This is a comparative case that identifies with Pelican Inc. Pelican Inc. achieved legitimate expenses in the arrangement of the procurement of a business. For Pelican Inc. to have the option to buy the business, they needed to achieve a lawyer to draw up the administrative work. Since the legitimate expenses are permissible, they can be remembered for the expense of products sold. End Pelican Inc. will have the option to remember the legitimate charges for the premise of the stock and won't be dependent upon IRS Section 1060 impediments. The parity of $50,000 in legitimate charges will be promoted as generosity. For whatever length of time that Pelican Inc. can keep appropriate record keeping, they ought to have the option to demonstrate to the IRS that the lawful charges are remembered for the expense of merchandise sold.

Writing a Good College Admission Essay

Writing a Good College Admission EssayFinding good college admission essay samples can be hard work. Because of this, you may wish to develop your own essay and by the time you get around to looking for one, you may find it has been a while since you wrote it. But if you follow the tips below, you should be able to write a great college admission essay.Before you begin your search for college admissions essay samples, decide on the topic of your essay. Perhaps you will write about something that is personal to you. For example, you may be interested in writing about a trip you took or about something that happened in your life.You may also want to choose a topic that you already know something about. You may want to write about something from history, or maybe you already know someone who has done well in school.Before you begin your search for admissions essay samples, remember that each school may have different requirements. However, most require that you submit a test of some kin d. Therefore, you will need to come up with some ideas about what you are going to use as a test.You should also think about the format in which you want to write your own college admissions essay. Some essays are simply to be typed out, while others are to be written in a specific way. By considering how you will write your essay, you will be better prepared when you start to look for college admission essay samples.Many people submit essays with sample essays, but they will often not include their own essay. Therefore, this may not be a good idea. Instead, you should make a list of topics that you want to write about and then take the one that interests you the most and write about it.It is also important to realize that there are many different types of college admissions essay samples available. Therefore, you should avoid going for the cheapest option that you can find. Instead, you should focus on quality, rather than price.Remember that by taking the time to look for college admission essay samples that you can develop your own essay, you will be better prepared to write a strong essay. Once you have begun to develop your own essay, you should continue to update it as needed. By doing so, you will be able to write a great college admission essay.

Bank Al Habib - Free Essay Example

Sample details Pages: 15 Words: 4412 Downloads: 8 Date added: 2017/06/26 Category Statistics Essay Did you like this example? Executive Summary This write-up contains a review of the financial statements of four different banks across the globe. The basic purpose of this report is to link the information we obtain from books and lectures and class learning with the real practical world. The information in this write up is from the annual reports of the companies. The content of this write-up includes: Don’t waste time! Our writers will create an original "Bank Al Habib" essay for you Create order History of the companies Basic Financial Statements Financial Assets Plant Intangible Assets Liabilities Statement of Cash flows Selected Companies BANK AL HABIB * Stock Exchange: o It is located on Karachi Stock Exchange. * Industry products: o It is included in Consumer Commercial Banking sector. And the products and services offered by the company are: Consumer banking: * Auto Loan * Home loan * Home buying * Home construction * Home Improvement Services: * Online Banking * Safe deposit lockers * ATM cards * Debit cards * Telebanking * E-funds transfer * Remittances * Life Insurance Investment: * Young saver account * PLS saving account * Maximize your profit * Income every month * Super saving account * Mahana Munafa account Agriculture loan Islamic Banking * Deposit schemes * Islamic financing Commercial Banking Home remittances * Incorporation: o It was incorporated in Karachi, on 15 October, 1991. * Parent Company: o DAWOOD HABIB GROUP, which is the sponsor of Bank AL Habib Limited, has a very long track record of banking which dates back to 1920s. They were among the founder members of Habib Bank Limitedwhich played a major role in meeting the financial and banking needs of Pakistan, and which was nationalized along with other Banks in Pakistan on December 31, 1973. Under the privatization policy of Government of Pakistan, the DAWOOD HABIB GROUP was granted permission to set up a commercial bank. Bank AL Habib was incorporated as a Public Limited Company in October 1991 and started banking operations in 1992. * Office address: o Head Office 126-C, Old Bahawalpur Road Multan Pakistan * Financial year: o The financial year of the company ends at December of that particular year. o So it closes adjusts its accounts at the end of December. * Financial Statement Principle used: o IAS ICICI * Stock Exchange: o It is located on Bombay Stock Exchange. * Industry products: o It is included in Personal, NRI and Business Banking sector. And the products and services offered by the company are: Personal banking: * Deposits * Loans * Cards * Investments * Insurance * Demat services * Online services * Wealth management NRI banking: * Money transfer * Bank accounts * Investments * Property solutions * Insurance * Loans Business Banking: * Corporate net banking * Cash Management * Trade services * FXonline * SME services * Online Taxes * Incorporation: o It was incorporated in Mumbai, in 1994. * Parent Company: o In1955, The World Bank, the Government of India and representatives of Indian industry formed ICICI Limited as a development finance institution to provide medium-term and long-term project financing to Indian businesses. ICICI was not a bank it could not take retail deposits and nor was it required to comply with Indian banking requirements for liquid reserves. ICICI borrowed funds from many multilateral agencies (such as the World Bank), often at concessional rates. It used these to make large corporate loans. o In, 1994 ICICI established Banking Corporation as a banking subsidiary, formerly Industrial Credit and Investment Corporation of India. Later, ICICI Banking Corporation was renamed as ICICI Bank Limited. ICICI founded a separate legal entity, ICICI Bank, to undertake normal banking operations taking deposits, credit cards, car loans etc. * Office address: o Landmark, Race Course Circle, Vadodara 390 007, Gujrat, India. * Financial year: o The financial year of the company ends at March. o So it closes adjusts its accounts at the end of March. * Financial Statement Principle used: o GAAP Bank of America * Stock Exchange: o It is located on New York Stock Exchange. * Industry products: o It is included in Personal Corporate Banking sector. And the products and services offered by the company are: Online services Checking savings Cards Insurance Specialized Banking Business banking Home buying, loans lines of credit Retirement Investments Wealth management Vehicle other loans International banking * Incorporation: o It was incorporated in 1929, in California. * Parent Company: o The Bank of Italy was founded in San Francisco in 1904. o In the late 1920s, President and founder of Bank of America, Los Angeles and Bank of Italy talked about a merger between the two entities. The Los Angeles based bank had exhibited strong growth throughout the 1920s, due in part to its success in developing an advanced branch banking system. The merger was completed in early 1929 and took the name Bank of America. * Office address: o 100 North Tryon Street Charlotte, North Carolina 28263 * Financial year: o The financial year of the company ends at December. o So it closes adjusts its accounts at the end of December. * Financial Statement Principle used: o GAAP HSBC * Stock Exchange: o It is located on London Stock Exchange. * Industry products: o It is included in Personal Corporate Banking sector. And the products and services offered by the company are: HSBC plus HSBC Premier Savings Investments Credit Cards Loans Mortgages Insurance International services * Incorporation: o It was incorporated in 1865, in Hong Kong. * Parent Company: o The HSBC Group is named after its founding member, The Hongkong and Shanghai Banking Corporation Limited, which was established in 1865 to finance the growing trade between China and Europe. * Office address: o 8 Canada Square, London E14 5HQ * Financial year: o The financial year of the company ends at December. o So it closes adjusts its accounts at the end of December. * Financial Statement Principle used: o IFRS BANK AL HABIB * Presentation Format o IAS * Observation on Assets: o Total assets on 31st December, 2006: Rs. 1,14,99,80,37 o Total assets on 31st December, 2007: Rs. 1,41,23,42,74 o It shows that Bank Al Habib has an increase in Assets by Rs. 26236237 in one year. o This increase is mainly due to increase in Investments. * Observation on Liabilities: o Total Liabilities on 31st December, 2006: Rs. 1,08,47,56,45 o Total Liabilities on 31st December, 2007: Rs. 1,32,90,89,56 o It shows that Bank Al Habib has an increase in Liabilities by Rs. 24433311 in one year. o This increase is mainly due to increase in Deposits. * Observation on Equity: o Total Equity on 31st December, 2006: Rs. 6,52,23,92 o Total Equity on 31st December, 2007: Rs. 8,32,53,18 o It shows that Bank Al Habib has an increase in Equity by Rs. 1802926 in one year. o This increase is mainly due to increase in Reserves. * Revenue: o Rs. 6,21,86,73 * Expense: o Rs. 3,16,64,46 * Net Income: o Rs. 2,21,13,33 * Statement of Cash Flows: o Net cash flows from operating activities: Rs. 20,066,569 o Net cash flows from investing activities: Rs. 16,244,589 o Net cash flows from financing activities: Rs. (30,071) ICICI * Presentation Format o GAAP * Observation on Assets: o Total assets on 31st March, 2007: Rs. 3446.58 billion o Total assets on 31st March, 2008: Rs. 3997.95 billion o It shows that ICICI has an increase in Assets by 16% in one year. o This increase is mainly due to increase in Investments advances. * Observation on Liabilities: o Total Liabilities on 31st March, 2007: Rs. 894.84 billion o Total Liabilities on 31st March, 2008: Rs. 1085.43 billion o It shows that ICICI has an increase in Liabilities by 17% in one year. o This increase is mainly due to increase in Borrowings. * Observation on Equity: o Total Equity on 31st March, 2007: Rs. 2551734507 o Total Equity on 31st March, 2008: Rs. 2912512597 o It shows that ICICI has an increase in Equity by 12.3% in one year. o This increase is mainly due to increase in Reserves. * Revenue: o Rs. 395991 billion * Expense: o Rs. 354413 billion * Net Income: o Rs. 51560 billion * Statement of Cash Flows: o Net cash flows from operating activities: Rs. 116,311,534 o Net cash flows from investing activities: Rs. 175, 611, 149 o Net cash flows from financing activities: Rs. 299,648,227 Bank of America * Presentation Format o GAAP * Observation on Assets: o Total assets on 31st December, 2006: $ 1459737 million o Total assets on 31st December, 2007: $ 1715746 million o It shows that Bank of America has an increase in Assets by $ 256009 million in one year. o This increase is mainly due to increase in Loans Leases. * Observation on Liabilities: o Total Liabilities on 31st December, 2006: $ 1324465 million o Total Liabilities on 31st December, 2007: $ 1568943 million o It shows that Bank of America has an increase in Liabilities by $ 244478 million in one year. o This increase is mainly due to increase in Long term debt. * Observation on Equity: o Total Equity on 31st December, 2006: $ 135272 million o Total Equity on 31st December, 2007: $ 146803 million o It shows that Bank Al Habib has an increase in Equity by $ 11531 million in one year. o This increase is mainly due to increase in retained earnings. * Revenue: o $ 119.19 Billion * Expense: o $ 104.21 Billion * Net Income: o $ 14.98 Billion * Statement of Cash Flows: o Net cash flows from operating activities: $ 11,036 o Net cash flows from investing activities: $108,430 o Net cash flows from financing activities: $ 103,412 HSBC * Presentation Format o IFRS * Observation on Assets: o Total assets on 31st December, 2006: m 440760 o Total assets on 31st December, 2007: m 622280 o It shows that HSBC has an increase in Assets by m 181520 in one year. o This increase is mainly due to increase in Trading Assets of the company. * Observation on Liabilities: o Total Liabilities on 31st December, 2006: m 419822 o Total Liabilities on 31st December, 2007: m 597281 o It shows that HSBC has an increase in Liabilities by m 177459 in one year. o This increase is mainly due to increase in Trading Liabilities. * Observation on Equity: o Total Equity on 31st December, 2006: m 20938 o Total Equity on 31st December, 2007: m 24999 o It shows that HSBC has an increase in Equity by m 4061 in one year. o This increase is mainly due to increase in reserves. * Revenue: o US$ 146.50 billion * Expense: o US$ 127.4 billion * Net Income: o US$ 19.1 billion * Statement of Cash Flows: o Net cash flows from operating activities: m 30,330 o Net cash flows from investing activities: m 28,342 o Net cash flows from financing activities: m 134 BANK AL HABIB Accounts Receivable: * Murabaha receivable: 1,007,878,000 * Receivable from Benefit plan: 33,772,000 * Certificates of Investment : 300,000 * Repurchase agreement lendings (Reverse Repo) 3,812,429 * Total: 4,112,429 Note Receivable: * Receivable from SBP / Government of Pakistan: 5,675,000 * Lease rentals receivable: o Not later than one year: 200,632,000 o Later than one year but less than 5 years: 512,845,000 o Total: 713,477,000 ICICI Account Receivable: * Securitization, finance lease and hire purchase receivables: 105,551,409 * Receivables from : o Subsidiaries 3,351.7 o Associates/joint ventures/other related entities: 52.5 o Total: 3,404.2 Note Receivable: * Maturity buckets Loans their amounts: 1 to 14 days 299.9 15 to 28 days 857.4 29 days to 3 months 107.3 3 to 6 months 415.2 6 months to 1 year 207.4 1 to 3 years 243.4 3 to 5 years 808.1 Above 5 years 222.1 Bank of America Account Receivable: Receivables from subsidiaries: Bank holding companies and related subsidiaries 30,032 Nonbank companies and related subsidiaries 33,637 Note Receivable: Loans given: (includes $4,590 measured at fair value at December 31, 2007 and $115,285 and $24,632 pledged as collateral): 876,344 Interest: 14% per annum HSBC Account Receivable: Financial assets designated at fair value: 14,969 Loans and advances to banks: 60,764 Loans and advances to customers: 227,687 Receivables from non-current asset held for sale: 2 m Note Receivable: Finance Lease Receivables: Total future minimum payments m Unearned finance income m Present value m Lease receivables: no later than one year 729 (141) 588 later than one year and no later than five years 2,222 (493) 1,729 later than five years 3,502 (1,146) 2,356 6,453 (1.780) 4,673 Operating Lease Receivables: Equipment m Future minimum lease payments under non-cancellable operating leases expiring: no later than one year 237 later than one year and no later than five years 670 later than five years 199 1,106 Interest: 13% per annum BANK AL HABIB Plant Assets Depreciation Cost/Revalued Amount Depreciation As at 1Jan,07 Additions/ (Deletions)/ Adjustments As at 31Dec,07 As at 1Jan,07 Additions/ (Deletions)/ Adjustments As at 31Dec,07 Book Value Rate of Depreciation % Rupees in 000 Owned Leasehold land 927,994 807,132 1,735,126 1,735,126 Buildings on leasehold land 1,733,661 689,148 2,408,706 121,957 80,923 201,130 2,207,576 2.00-6.67 Improvements to leasehold buildings 102,050 81,476 178,434 5,315 7,115 12,165 166,269 5 Furniture and fixtures 192,042 44,791 226,314 59,306 20,289 75,809 150,505 10 Vehicles 6,300 19,977 25,517 1,891 1,596 2,994 22,523 20 3,030,705 1,760,075 4,847,894 241,362 128,215 417,962 4,429,93 Disposal: Particulars Cost Book Value Sale Price Mode of Disposal Particulars of purchaser (Rupees in 000) Furniture and Fixtures 2,507 925 373 Auction Karachi Auction Mart, 7/C,Mai Kolachi Road, Karachi. Gain on disposal of operating fixed assets: 20,453 Intangible Assets: On balance sheet: Intangible Asset: 16490(2007) 8805(2006) Amortization: Cost Amortization As at 1Jan,07 Additions As at 31Dec,07 As at 1Jan,07 Charge As at 31Dec,07 Book Value Rate of Amortization % Rupees in 000 Computer software 69,069 22,193 91,262 60,264 14,508 74,772 16,490 50 ICICI Plant Assets Depreciation: 1) Building At cost as on March 31 of preceding year 20,496,202 Additions during the year 2,719,704 Deductions during the year (272,987) Depreciation to date (3,326,017) Net block 19,616,902 2) Furnitures, Fixtures Other Assets: At cost as on March 31 of preceding year 24,352,894 Additions during the year 5,588,730 Deductions during the year (603,577) Depreciation to date (15,836,691) Net block 13,501,356 3) Assets given on lease: At cost as on March 31 of preceding year 18,136,532 Additions during the year Deductions during the year (57,460) Depreciation to date, accumulated lease adjustment and provisions (10,108,355) Net block 7,970,717 Total Plant Assets 41,088,975 Depreciation Rate of Plant Assets: Asset Depreciation Rate Premises owned by the Bank 1.63% Improvements to leasehold premises 1.63% or over the lease period, whichever is higher ATMs 12.50% Plant and machinery like air conditioners, photo-copying machines, etc. 10.00% Computers 33.33% Card acceptance devices 12.50% Furniture and fixtures 15.00% Motor vehicles 20.00% Others (including Software and system development expenses) 25.00% Intangible Assets Amortization: Intangible asset includes Software acquired by the bank. The movement in software as on March 31, 2008 is given below: At cost as on March 31st of preceding year 3,216.4 Additions during the year 1,235.4 Deductions during the year. (3.0) AMORTIZATION to date (2,847.4) Net block 1,601.4 Bank of America Plant Asset Depreciation: Premises and equipment are stated at cost less accumulated depreciation. Depreciation is recognized using the straight-line method over the estimated useful lives of the assets. Estimated lives range up to 40 years for buildings, up to 12 years for furniture and equipment, and the shorter of lease term or estimated useful life for leasehold improvements. Premises Equipment 12408 Less: Accumulated Depreciation (1168) Premises Equipment: Net 11240 Intangible Asset Amortization: At December 31, 2007, intangible assets included on the Consolidated Balance Sheet consist of purchased credit card relationship intangibles, core deposit intangibles, affinity relationships, and other intangibles that are amortized on an accelerated or straight-line basis over anticipated periods of benefit of up to 15 years. Intangible Asset 11972 Less: Amortization (1676) Intangible Asset: Net 10296 HSBC Plant Asset Depreciation: Freehold land and Buildings m Long leasehold land and buildings m Short leasehold land and buildings m Equipment, fixtures and fittings m Equipment on operating leases m Total m Cost or fair value At 1 January 2007 966 362 275 2657 3004 7264 Additions at cost 104 3 84 321 66 578 Acquisition of subsidiaries 49 1 50 Fair value adjustments 13 13 Disposals (257) (320) (12) (135) (65) (789) Transfers 4 (1) 3 Exchange translation differences 55 4 69 128 Other changes (6) 2 (9) (13) At 31 December 2007 924 45 357 2903 3005 7234 Accumulated Depreciation At 1 January 2007 (97) (27) (150) (1656) (926) (2856) Depreciation charge for the year (22) (3) (22) (281) (100) (428) Disposals 48 15 8 76 58 205 Transfers (2) (2) Impairment losses recognized Impairment losses reversed 6 6 Exchange translation differences (4) (2) (39) (45) Other changes (6) (1) 12 5 At 31 December 2007 (75) (15) (169) (1888) (968) (3115) Net book value at 31 December 2007 849 30 188 1015 2037 4119 Intangible Asset Amortization: Trade Names m Internally generated software m Purchased Software m Customer Relationships m Other m Total m Cost At 1 January 2007 13 675 58 244 17 1007 Additions 103 15 4 122 Disposals (2) (2) Exchange translation differences 2 9 7 69 128 Other changes 1 (40) (10) (49) At 31 December 2007 15 788 78 204 12 1097 Accumulated Amortization At 1 January 2007 (5) (441) (38) (73) (1) (588) Amortization charge for the year (1) (75) (12) (19) (1) (108) Impairment charge for the year (1) (1) Disposals 3 3 Exchange translation differences (1) (9) (4) (14) Other changes 40 40 At 31 December 2007 (7) (526) (51) (52) (2) (638) Net book value at 31 December 2007 8 262 27 152 10 459 BANK AL HABIB Current Liabilities: Bills payable 2,394,482 Borrowings 9,826,525 Deposits and other accounts 114,818,855 Sub-ordinated loans 2,848,080 Liabilities against assets subject to finance lease 642,369 Deferred tax liabilities 559,646 Mark-up / return / interest payable in local currency 520,700 Mark-up / return / interest payable in foreign currencies 101,408 Accrued expenses 56,056 Advance payments 128,751 Taxation (Provision less payments) 43,951 Unclaimed dividends 18,569 Special exporters accounts in foreign currencies 37,046 Unearned income 10,299 Others 424,699 Long Term Liabilities: Borrowing from SBP under Long term financing for export Orientated Projects: 1,452,489 Leasing: Leases where the Bank assumes substantially all the risks and rewards of ownership are classified as finance leases. Assets subject to finance lease are accounted for by recording the assets and related liability. These are stated at lower of fair value and the present value of minimum lease payments at the inception of lease less accumulated depreciation. Financial charges are allocated over the period of lease term so as to provide a constant periodic rate of financial charge on the outstanding liability. Depreciation is charged on the basis similar to the owned assets. Adjustment for Financial charges on leased assets: 85,613 Payments of lease obligations: (404,847) Net investment in finance lease In Pakistan: 639, 85 Cost/Revalued Amount Depreciation As at 1Jan,07 Additions/ (Deletions)/ Adjustments As at 31Dec,07 As at 1Jan,07 Additions/ (Deletions)/ Adjustments As at 31Dec,07 Book Value Rate of Depreciation % Rupees in 000 Owned Leasehold land 927,994 807,132 1,735,126 1,735,126 Buildings on leasehold land 1,733,661 689,148 2,408,706 121,957 80,923 201,130 2,207,576 2.00-6.67 Improvements to leasehold buildings 102,050 81,476 178,434 5,315 7,115 12,165 166,269 5 ICICI Current Liabilities: I. Bills payable 29,007,972 II. Inter-office adjustments (net) 4,293,542 III. Interest accrued 25,968,705 IV. Unsecured redeemable / perpetual debentures / bonds [Subordinated debt included in Tier I and Tier II Capital] 207,501,787 V. Others a) Security deposits from clients 15,197,638 b) Sundry creditors 74,101,312 c) Received for disbursements under special program 2,034,281 d) Provision for standard assets 14,550,250 e) Other liabilities 56,298,340 Long-Term Liabilities: Borrowings in India: 109,832,187 Borrowings outside India: 546,652,151 Leasing: Lease income decreased by 8.8% to Rs. 2.17 billion in fiscal 2008 from Rs. 2.38 billion in fiscal 2007 primarily due to decrease in leased assets to Rs. 7.97 billion at year-end fiscal 2008 compared to Rs. 10.03 billion at year-end fiscal 2007, since the Bank is not entering into new lease transactions. * Lease Income during 2008: 2.17 billion * Lease depreciation, net of lease equalization: 1.82 * Fixed Leased assets: 41.09 billion * Assets given on Lease: At cost as on March 31 of preceding year 18,136,532 Deductions during the year (57,460) Depreciation to date, accumulated lease adjustment and provisions (10,108,355) Net block 7,970,717 Bank of America Current Liabilities: Deposits in domestic offices: Noninterest-bearing 188,466 Interest-bearing 501,882 Deposits in foreign offices: Noninterest-bearing 3,761 Interest-bearing 111,068 Total deposits 805,177 Federal funds purchased and securities sold under agreements to repurchase 221,435 Trading account liabilities 77,342 Derivative liabilities 22,423 Commercial paper and other short-term borrowings 191,089 Accrued expenses and other liabilities (includes $660 measured at fair value at December 31, 53,969 Long-Term Liabilities: Long-term debt: 197,508 Leasing: Leased Assets: 876,344 Allowance for leased assets: (11,588) Leased Assets, net of allowance: 864,756 HSBC Current Liabilities: Deposits by banks 48,786 Customer accounts 268,269 Items in the course of transmission to other banks 1,975 Trading liabilities 117,454 Financial liabilities designated at fair value 15,659 Derivatives 61,539 Debt securities in issue 50,921 Other liabilities 6,843 Current tax liabilities 467 Accruals and deferred income 6,509 Provisions 427 Deferred tax liabilities 302 Subordinated liabilities 5,205 Long Term Liabilities: Retirement benefit liabilities 674 Liabilities under insurance contracts issued 12,251 Leasing: The groups freehold and long leasehold properties were valued in 2007. The value of these properties was 284 million in excess of their carrying amount in the consolidated balance sheet. When the group is a lessor under finance leases the amounts due under the leases, after deduction of unearned charges, are included in Loans and advances to banks or Loans and advances to customers as appropriate. When the group is a lessee under finance leases the leased assets are capitalized and included in Property, plant and equipment and the corresponding liability to the lessor is included in Other liabilities. * Large Leasehold Land Buildings: 45 m * Short Leasehold Land Buildings: 357 m * Equipment on Operating Leases: 3005 m BANK AL HABIB Cash Flow from Operating Activities Profit before taxation 3,052,227 Dividend income (31,321) 3020906 Adjustments for: Depreciation 338,707 Amortisation 52,587 Provision against non-performing loans and advances 92,687 Provision for diminution in the value of investment 579 Gain on disposal of operating fixed assets (20,453) Financial charges on leased assets 85,613 Charge for compensated absences 54,102 603822 3624728 Decrease / (Increase) in Operating Assets: Lendings to financial institutions 2,466,371 Advances (8,521,106) Other assets (excluding advance taxation) (333,771) (6,388,506) Increase / (Decrease) in Operating Liabilities Bills Payable 1003869 Borrowings (962,029) Deposits 23,398,892 Other Liabilities 759,485 24,200,217 21,436,439 Income tax paid (1,369,870) Net cash flows from operating activities 20,066,569 Cash Flow from Investing Activities Net investments (14,290,756) Dividend received 31,919 Investments in operating fixed assets (2,014,156) Sale proceeds of property and equipment disposed-off 28,404 Net cash flows from investing activities (16,244,589) Cash Flow from Financing Activities Sub-ordinated loans 760,160 Payments of lease obligations (404,847) Dividend paid (388,505) Exchange differences on translation of net investment in foreign branch 3,121 Net cash flows from financing activities (30,071) Increase in cash and cash equivalents 3,791,909 Cash and cash equivalents at the beginning of the year 10,579,333 Cash and cash equivalents at the end of the year 14,371,242 Cash Payments for operating Expenses: Decrease / (Increase) in Operating Assets: Lendings to financial institutions 2,466,371 Advances (8,521,106) Other assets (excluding advance taxation) (333,771) (6,388,506) Increase / (Decrease) in Operating Liabilities Bills Payable 1003869 Borrowings (962,029) Deposits 23,398,892 Other Liabilities 759,485 24,200,217 Relationship between Statement of Cash flows Balance sheet: On balance sheet: Cash and balances with treasury banks 13,766,500 Balances with other banks 604,742 Total 14,371,242 On Statement of Cash flows; Increase in cash and cash equivalents 3,791,909 Cash and cash equivalents at the beginning of the year 10,579,333 Cash and cash equivalents at the end of the year 14,371,242 ICICI Cash flow from operating activities Net profit before taxes 50,560,977 Adjustments for: Depreciation and amortization 7,711,011 Net (appreciation) / depreciation on investments 10,279,608 Provision in respect of non-performing assets (including prudential provision on standard assets) 27,009,924 Provision for contingencies others 1,413,354 Income from subsidiaries, joint ventures and consolidated entities (12,783,599) (Profit) / Loss on sale of fixed assets (656,069) 83,535,206 Adjustments for: (Increase) / decrease in investments (25,015,908) (Increase) / decrease in advances (320,850,355) Increase / (decrease) in borrowings 43,122,293 Increase / (decrease) in deposits 126,079,339 (Increase) / decrease in other assets (27,149,533) Increase / (decrease) in other liabilities and provisions 22,330,716 (181,483,448) Refund / (payment) of direct taxes (18,363,292) Net cash generated from operating activities (116,311,534) Cash flow from investing activities Investments in subsidiaries and/or joint ventures (44,379,917) Income from subsidiaries, joint ventures and consolidated entities 12,783,799 Purchase of fixed assets (9,592,487) Proceeds from sale of fixed assets 1,064,035 (Purchase) / sale of held to maturity securities (135,486,579) Net cash generated from investing activities (175,611,149) Cash flow from financing activities Proceeds from issue of share capital (including ESOPs) net of issue expenses 197,897,060 Net proceeds / (repayment) of bonds (including subordinated debt) 112,316,167 Dividend and dividend tax paid (10,565,000) Net cash generated from financing activities 299,648,227 Effect of exchange fluctuation on translation reserve (890,065) Net cash and cash equivalents taken over from Sangli Bank Limited on amalgamation 2,362,563 Net increase / (decrease) in cash and cash equivalents 9,198,042 Cash and cash equivalents as at April 1 371,213,247 Cash and cash equivalents as at March 31 380,411,289 Relationship between Statement of Cash flows Balance sheet: On balance sheet: Cash and balances with Reserve Bank of India 293,775,337 Balances with other banks 86,635,952 Total 380,411,289 On Statement of Cash Flow: Net increase / (decrease) in cash and cash equivalents 9,198,042 Cash and cash equivalents as at April 1 371,213,247 Cash and cash equivalents as at March 31 380,411,289 Bank of America Operating activities Net income $ 14,982 Reconciliation of net income to net cash provided by (used in) operating activities: Provision for credit losses 8,385 (Gains) losses on sales of debt securities (180) Depreciation and premises improvements amortization 1,168 Amortization of intangibles 1,676 Deferred income tax (benefit) expense (753) Net increase in trading and derivative instruments (8,108) Net increase in other assets (15,855) Net increase (decrease) in accrued expenses and other liabilities 4,190 Other operating activities, net 5,531 Net cash provided by (used in) operating activities 11,036 Investing activities Net (increase) decrease in time deposits placed and other short-term investments 2,191 Net (increase) decrease in federal funds sold and securities purchased under agreements to resell 6,294 Proceeds from sales of available-for-sale debt securities 28,107 Proceeds from paydowns and maturities of available-for-sale debt securities 19,233 Purchases of available-for-sale debt securities (28,016) Proceeds from maturities of held-to-maturity debt securities 630 Purchases of held-to-maturity debt securities (314) Proceeds from sales of loans and leases 57,875 Other changes in loans and leases, net (177,665) Net purchases of premises and equipment (2,143) Proceeds from sales of foreclosed properties 104 (Acquisition) divestiture of business activities, net (19,816) Other investing activities, net 5,040 Net cash used in investing activities (108,480) Financing activities Net increase in deposits 45,368 Net increase (decrease) in federal funds purchased and securities sold under agreements to repurchase (1,448) Net increase in commercial paper and other short-term borrowings 32,840 Proceeds from issuance of long-term debt 67,370 Retirement of long-term debt (28,942) Proceeds from issuance of preferred stock 1,558 Redemption of preferred stock (270) Proceeds from issuance of common stock 1,118 Common stock repurchased (3,790) Cash dividends paid (10,878) Excess tax benefits of share-based payments 254 Other financing activities, net (38) Net cash provided by financing activities 103,412 Effect of exchange rate changes on cash and cash equivalents 134 Net increase (decrease) in cash and cash equivalents 6,102 Cash and cash equivalents at January 1 36,429 Cash and cash equivalents at December 31 42,531 Relationship between Statement of Cash flows Balance sheet: On balance sheet: Cash Cash Equivalents 42531 On Statement of Cash Flows: Net increase (decrease) in cash and cash equivalents 6,102 Cash and cash equivalents at January 1 36,429 Cash and cash equivalents at December 31 42,531 HSBC Cash flows from operating activities Profit before tax 4,081 Adjustments for: non-cash items included in profit before tax 2,023 change in operating assets (56,617) change in operating liabilities 83,551 elimination of exchange differences (1,792) net gain from investing activities (552) share of (profits)/ losses in associates and joint ventures (47) distributions from/ (to) associates 7 contributions paid for defined benefit pension schemes 548 tax paid (872) Net cash from operating activities 30,330 Cash flows used in investing activities Purchase of financial investments (71,980) Proceeds from the sale of financial investments 43,217 Purchase of property, plant and equipment (578) Proceeds from the sale of property, plant and equipment 67 Purchase of goodwill and intangible assets (123) Net cash outflow from acquisition of and increase in stake of subsidiaries 9 Net cash outflow from acquisition of and increase in stake of associates (118) Proceeds from disposal of associates 982 Purchases of HSBC Holdings plc shares to satisfy share based payment transactions 182 Net cash used in investing activities (28,342) Cash flows used in financing activities Issue of share capital 1,510 Subordinated loan capital issued 59 Subordinated loan capital repaid 10 Dividends paid to shareholders (1,706) Dividends paid to minority interests (7) Net cash used in financing activities (134) Net increase in cash and cash equivalents 1,854 Cash and cash equivalents at 1 January 46,721 Effect of exchange rate changes on cash and cash equivalents 2,660 Cash and cash equivalents at 31 December 51,235 Relationship between Statement of Cash flows Balance sheet: On balance sheet: Cash and balances at central banks 7,146 Items in the course of collection from other banks 2,434 Loans and advances to banks of one month or less 37,751 Treasury bills, other bills and certificates of deposit less than three months 5,879 Less: items in the course of transmission to other banks (1,975) Total cash and cash equivalents 51,235 On Statement of Cash Flows: Net increase in cash and cash equivalents 1,854 Cash and cash equivalents at 1 January 46,721 Effect of exchange rate changes on cash and cash equivalents 2,660 Cash and cash equivalents at 31 December 51,235 Annexure * https://www.bankalhabib.com/financialReport.php * https://media.corporate-ir.net/media_files/irol/71/71595/reports/2007_AR/index.html * https://www.hsbc.co.uk/1/2/about/financial-reports;jsessionid=0000FBt0LmZBzwcy4AXTKWr0BPP:12ntf1ep0 * https://www.icicibank.com/pfsuser/aboutus/investorelations/annualreport/icicibank/annualreport.htm * https://en.wikipedia.org/wiki/Bank_AL_Habib * https://en.wikipedia.org/wiki/ICICI * https://en.wikipedia.org/wiki/Bank_of_america * https://en.wikipedia.org/wiki/HSBC * https://www.bankofamerica.com/index.jsp

Sample Resume Business Administration - 1458 Words

SCHOOL OF BUSINESS ADMINISTRATION ASSOCIATE OF BUSINESS ADMINISTRATION Assessment: Assignment Semester: Fall 2015 - 2016 Course Code: BUS203 Course Title: Introduction to Macroeconomics Section: E Student Name : Hamed Mohammed ID : ABA1321744 GDP (Gross Domestic Product) GNP ( Gross National Product), the first one means an estimated value of the total worth of a country production and services, within boundary , by the national and foreigners, calculated over the year while the late one means an estimated value of the total worth of production and services by the citizens of the country on inside the country and on over board also calculated over the course of the year. The key difference between them that the GDP is domestic, it has the total of production and services but by the nationals and foreigners together so the outsiders who is working inside the country are contributing with this calculations but the GNP is national and it means only the people who has the nationality of this country where ever they are working and making income. GDP is used inside the formula of the GNP and the formulas are, GDP = consumption + investment + government spending + (exports - imports) while the GNP = GDP + NR – NP. Notice that (NR = net income receipts, NP = net payment). GDP allow us to see the strength of the local income but GNP allow us to see how the people holding the nationality of a country are doing inShow MoreRelatedSample Resume : Business Administration Essay3099 Words   |  13 PagesPARTIAL FULFILLMENT OF UNDER GRADUATE DEGREE IN BUSINESS ADMINISTRATION SUBMITTED BY: KHUSHBOO PURI BBA(GENERAL) 2012-2015 ROLL NO. 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Statutory Interpretation Adopted by Tracey J-Myassignmenthelp

Questions: 1.Examine and discuss the reasons of Tracey J for his decision and the implications of this case in relation to valid visa applications. 2.Explain and discuss the principles of statutory interpretation adopted by Tracey J (if any) in reaching his conclusion. Answers: 1.The case was related to the appropriate construction of the provisions of the Migration Act 1958 along with the Migration regulations 1994. In this case a skilled visa Class VC had been applied for by the appellant before the Department if immigration. According to provisions of MA and the MR the application had to be made within 15th march 2010. The reasons behind this were that the only substantive visa which she had was subjected to expire on the particular day. According to Section 48(1) of the MA and the regulations 2.12 of the MR a non citizen was not allowed to make an application for a skilled visa if they did not held any substantive visa. According to the regulations the application could be made by through couriered delivery, prepaid post and the internet[1]. The appellant was not able to transit the application even after visiting the department of migration because of some technical issues. A further attempt had been made by the appellant to make the application. The first attempt was stamped at 5:01 15th march and 5:24 15th march respectively. The officer missed out on such electronic transaction and a manual stamp dated 16th mach was made the next morning. It was reported to the appellant that her application is not valid on 10th April as her application was a day late and the application was made by facsimile transaction which was not allowed by the MR. the federal court upheld the decision of the minister in this case and the five separate grounds of review directly and indirectly turned towards the construction of item 1229(3) of the MR[2]. the finding of the court was based on the fact that any of the prescribed methods had not been used by the appeal to file the applications as provided in the MR. giving plain meaning to the text of the legislation it had been found by the federal magistrate that the visa application was not according to the rules of the legislations and the ministers had the right to reject it. An appeal had been made by the person against the decision of the federal court on five grounds. Firstly the construction of 1229(3) of the MR. secondly, error by the magistrate in findings related to Fang v Minister for Immigration[3]andOnea v Minister for Immigration(1997). Thirdly the magistrate erred that the parliaments intention was clear abundantly. Fourthly, the magistrate erred in the finding that the difficulty which was faced by the appellant was intentional on the part of the appellant. Finally, the issue which arose in relation to the date of receipt of the application in the Adelaide office of the Department of immigration. These five grounds were merely the issues which have been identified, the main reason for the appeal was related to the meaning of item 1229(3)(a) ofSchedule1to theMR. Tracey J found decided the case based on the following reasons. It was held according to the opinion of the court that a reading related to 1229(3) of the MR makes it clear that the only why in which one could obtain the particular class of visa if an application is made for such visa with respect to form 866[4]. And where there is any limitation to the application where it does not meet the criteria the minister have the power not to accept it. The conclusion of the court was supported by the note provided in the MR which stated that specific ways in which a non citizen can make an application for a visa are specified in the schedule and any application which is not made in accordance to the schedule would not be made available for consideration. Further it was held by the court that the nature of the statutory provision is such that anything less than the application of the visa through form 866 cannot be considered as an application. The statue provides no room for anything such a s substantial compliance or constructive application by falling short on the use of the form. It was further held by Tracey J that the requirement which was set by the statue in relation to form 866 was not a mere procedural requirement but was a substantial requirement. Further an attempt was made by the appellant to distinguish the cases of Onea and Fang based on the fact that neither case were related to the form of lodgment. The attempt was also disregarded by the court stating that the court required an approach to contrast item 1229 (3) in the same way provisions equal to sub item have been approached and as already noted before Onea and Fang considered rules which were same as item 1229(I). it was thus found by Tracy J that the federal magistrate was correct in its findings and the appeal had to be dismissed with costs. The case clearly implies that in order to make a valid visa application in Australia the application has to be made very strictly according to the provisions of the legislations without any alterations. 2.The principle of statutory interpretation which was used by Tracey J was the literal rule of statutory interpretation. According to the rule it is the duty of the court to provide plain and dictionary meaning to the provisions of legislations it the legislation and clearly and abundantly bringing out the intention of the parliament. This system of Interpretation is the most common form of interpretation which is used by the court when there is no ambiguity in relation to the provisions as it was determined by both the federal court and the court of appeal. The system of interpretation is very useful in bringing out the intention of the legislature and without indulging in judicial activism. The principle in this case would unsure that there is no confusion in relation to the process of making a visa application in Australia and all applications which are not made in accordance to the legislations have to be deemed invalid. References Fang v Minister for Immigration(1996) 64 FCR 245 Migration Act 1958 Migration regulations 1994 Muradzi v Minister for Immigration and Citizenship [2011] FCA 976 Onea v Minister for Immigration(1997) Migration Act 1958 Migration Regulations 1994 (1996) 64 FCR 245 Muradzi v Minister for Immigration and Citizenship [2011] FCA 976

Question free essay sample

According to Jarvis, the reason for the reaction mainly due to two points. First, there were secret police of the Nazis and the East Germany. People of Germany were living in a condition with very little privacy. So they treasure the freedom they are enjoying. The reason that Germans do not trust Google is that Google is a company of great size and making a lot of money. And they do not an American company making money on them by the Google street view. (Part B) According to Jarvis, constraining Google to take photos of a public place would somehow redefine the meaning of public. As it is a common understanding that public is own by every person, which includes Google, Google should have the right to use it. Restricting Google street view will set up a bad precedent. There may be case that stopping the publicity of photo or video of some people doing bad acts in public places. We will write a custom essay sample on Question or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page If privacy is defined in this way, public will never be shared. Privacy would easily be taken as an excuse to stop anything to show to the public. And the right of public would be declined. Scandal and injustice would easily be covered from the public. First, people can’t control the usage ad the publicity of the photo they are. Every body in the world could see he/she in the photo. The number of people who can reach the photo is unlimited. Also, any other company for other promotion may use the picture. Second, the camera may capture the picture inside the house if your door and windows are not closed. As people are feeling safe in their own places, they may be doing something not appropriate. These actions are not supposed to be captured and showed to the world. (Part C) I agree that such devices should be banned in some circumstances. For example, when on the public street, I think that it is acceptable to use Google glass. Similar to the case for the Google street view, the street is a public place that own by everyone, so it is all right to take picture and video, even when somebody are captured in these. This is slightly different from the street view as the chances of accidently capturing private indoor location is lower and the video will not be shown to everyone in the world. For this case, content that is accidently filmed from indoor would be considered as privacy. The use of the product of the photos or video would be the factor, when the video or photo would be watched by the whole world likes the Google street view, it should be consider as the privacy of the people being captured. Finally, how personal is the action they are doing. If the actions were not supposed to be watched by other (For example, bathing indoor), it should be considered as the privacy of that person. When In a restaurant, the situation is similar to that on a street. And as the person would be sitting on his own desk eating alone or with friends, the chances of capturing unwanted part would be lower. So it is acceptable for someone to use Google glass when they are having their meal. And it is not easy to establish a consistent view because most of the content will be filming people and food. And for Cinema, it would be obvious that these devices have to be banned. The devices can record the whole movie, which is illegal. Someone may record the movie and show it to other in order to watch the film without paying for the tickets. This will result in a great loss of income of the movie company. So the devices must be banned in every cinema. The illegality of recording the video would be the factors. It is not acceptable to record the movie. This is a simple and powerful law to judge weather it is consider as the privacy of the company. Question free essay sample The indispensable opposition uses examples of to develop his argument. In the first paragraph the author started off with expressing what liberty of opinion means to him and to other people as well. He mentions how political freedom- that is to say, the right to speak freely and to act in opposition-.. In the third paragraph he mentions that opinion is a luxury he said this because we tend to not speak for ourselves only because we Just learn how to tolerate those around us because they too have rights.This matters cause in this paragraph he states his point of view, and this is how he forms his In paragraph four, the author used a historic fact to support his argument. Argument. This is essentially important because he knows that people will question as to why he only used his opinion. He mentions freedom of speech, and as a matter of practical human experience there is much more compelling reason for cultivating the habits of free men. We will write a custom essay sample on Question or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As a conclusion our author concluded that as of right now, he believes that we missed the true of meaning of having the freedom to speak or ourselves, because often times we tend to tolerate another beings annoying doing, Just like when a baby next door Is crying, we tend to Just let it go, or even when a neighbor is playing a loud music, the author also believes that this is an act of laziness and lack of strong serious conviction, he believes that humanity needs a little push when it comes to speaking and standing up for themselves, or ourselves.He also believes that some shouldnt take It too far as to where we offend people, he believes we need to balance. This Is how Lifespan supported his argument about freedom.

Free Essays on E Dickenson

Journey Through Life in a Carriage Emily Dickinson’s â€Å"Because I could not stop for Death† is a remarkable masterpiece that exercises thought between the known and the unknown. In Dickinson’s poem, â€Å"Because I could not stop for Death,† there is much impression in the tone, in symbols, and in the use of imagery that create an eerie yet peaceful mood for the reader. One might undoubtedly agree to an eerie, haunting, if not frightening, tone in Dickinson’s poem. Dickinson uses controlling adjectives- â€Å"slowly† and â€Å"passed†- to create a tone that seems rather placid. For example, â€Å"We slowly drove- He knew no haste / †¦We passed the School †¦ / We passed the Setting Sun- ,† sets a slow, quiet, and calm atmosphere. Although not necessarily depicted as a sadistic murderer of innocence, death is indeed personified by Dickinson to a certain extent, as an unavoidable conqueror one hanging over us and around us, inescapable. The tone in Dickinson’s poem will put its readers’ ideas on a unifying track heading towards a boggling atmosphere. Dickinson’s masterpiece lives on complex ideas that are evoked through images, which carry her readers through her poem. Besides the literal significance of - the â€Å"School,† â€Å"Gazing Grain,† â€Å"Setting Sun,† and the â€Å"Ring†- much is gathered to complete the poem’s central idea. Emily brought to light the mysteriousness of life’s cycle. Ungraspable to many, the cycle of one’s life, as symbolized by Dickinson, has three stages and then a final stage of eternity. â€Å"School, where children strove†(9) may represent childhood; â€Å"Fields of Gazing Grain†(11), maturi ty; and â€Å"Setting Sun† (12) old age† (21). In addition to these three stages, the final stage of eternity was symbolized in the last two lines of the poem, the â€Å"Horses Heads† (23), leading â€Å"towards Eternity† (24). Dickinson fathomed the incomprehensible progression of life by... Free Essays on E Dickenson Free Essays on E Dickenson Journey Through Life in a Carriage Emily Dickinson’s â€Å"Because I could not stop for Death† is a remarkable masterpiece that exercises thought between the known and the unknown. In Dickinson’s poem, â€Å"Because I could not stop for Death,† there is much impression in the tone, in symbols, and in the use of imagery that create an eerie yet peaceful mood for the reader. One might undoubtedly agree to an eerie, haunting, if not frightening, tone in Dickinson’s poem. Dickinson uses controlling adjectives- â€Å"slowly† and â€Å"passed†- to create a tone that seems rather placid. For example, â€Å"We slowly drove- He knew no haste / †¦We passed the School †¦ / We passed the Setting Sun- ,† sets a slow, quiet, and calm atmosphere. Although not necessarily depicted as a sadistic murderer of innocence, death is indeed personified by Dickinson to a certain extent, as an unavoidable conqueror one hanging over us and around us, inescapable. The tone in Dickinson’s poem will put its readers’ ideas on a unifying track heading towards a boggling atmosphere. Dickinson’s masterpiece lives on complex ideas that are evoked through images, which carry her readers through her poem. Besides the literal significance of - the â€Å"School,† â€Å"Gazing Grain,† â€Å"Setting Sun,† and the â€Å"Ring†- much is gathered to complete the poem’s central idea. Emily brought to light the mysteriousness of life’s cycle. Ungraspable to many, the cycle of one’s life, as symbolized by Dickinson, has three stages and then a final stage of eternity. â€Å"School, where children strove†(9) may represent childhood; â€Å"Fields of Gazing Grain†(11), maturi ty; and â€Å"Setting Sun† (12) old age† (21). In addition to these three stages, the final stage of eternity was symbolized in the last two lines of the poem, the â€Å"Horses Heads† (23), leading â€Å"towards Eternity† (24). Dickinson fathomed the incomprehensible progression of life by...

Wuthering Heights Quotes

Wuthering Heights Quotes Wuthering Heights is a famous work of Gothic fiction by Emily Bronte. The work is often been compared with Jane Eyre, which is by Emilys sister, Charlotte. Wuthering Heights is a tale of all-consuming romantic passion. Here are a few quotes from Wuthering Heights. Quotes The intense horror of nightmare came over me: I tried to draw back my arm, but the hand clung to it, and a most melancholy voice sobbed, Let me in - let me in! Who are you? I asked, struggling, meanwhile, to disengage myself. Catherine Linton, it replied, shiveringly (why did I think of LINTON? I had read EARNSHAW twenty times for Linton) - Im come home: Id lost my way on the moor! As it spoke, I discerned, obscurely, a childs face looking through the window.- Emily Bronte, Wuthering Heights, Ch. 3Terror made me cruel; and finding it useless to attempt shaking the creature off, I pulled its wrist on to the broken pane, and rubbed it to and fro till the blood ran down and soaked the bedclothes...- Emily Bronte, Wuthering Heights, Ch. 3I cannot love thee; thou rt worse than thy brother. Go, say thy prayers, child, and ask Gods pardon. I doubt thy mother and I must rue that we ever reared thee!- Emily Bronte, Wuthering Heights, Ch. 5Im trying to settle how I shall pay Hindley back. I do nt care how long I wait, if I can only do it at last. I hope he will not die before I do!- Emily Bronte, Wuthering Heights, Ch. 7 They DO live more in earnest, more in themselves, and less in surface, change, and frivolous external things. I could fancy a love for life here almost possible; and I was a fixed unbeliever in any love of a years standing.- Emily Bronte, Wuthering Heights, Ch. 8he had ceased to express his fondness for her in words, and recoiled with angry suspicion from her girlish caresses, as if conscious there could be no gratification in lavishing such marks of affection on him.- Emily Bronte, Wuthering Heights, Ch. 8Doubtless Catherine marked the difference between her friends, as one came in and the other went out. The contrast resembled what you see in exchanging a bleak, hilly, coal country for a beautiful fertile valley; and his voice and greeting were as opposite as his aspect.- Emily Bronte, Wuthering Heights, Ch. 8It would degrade me to marry Heathcliff now; so he shall never know how I love him: and that, not because hes handsome, Nelly, but because hes more myself than I am. Whatever our souls are made of, his and mine are the same; and Lintons is as different as a moonbeam from lightning, or frost from fire.- Emily Bronte, Wuthering Heights, Ch. 9 If all else perished, and he remained, I should still continue to be; and if all else remained, and he were annihilated, the universe would turn to a mighty stranger: I should not seem a part of it.- Emily Bronte, Wuthering Heights, Ch. 9Nelly, I am Heathcliff! Hes always, always in my mind: not as a pleasure, any more than I am always a pleasure to myself, but as my own being.- Emily Bronte, Wuthering Heights, Ch. 9I seek no revenge on you, replied Heathcliff, less vehemently. Thats not the plan. The tyrant grinds down his slaves and they dont turn against him; they crush those beneath them. You are welcome to torture me to death for your amusement, only allow me to amuse myself a little in the same style, and refrain from insult as much as you are able. Having levelled my palace, dont erect a hovel and complacently admire your own charity in giving me that for a home. If I imagined you really wished me to marry Isabel, Id cut my throat!- Emily Bronte, Wuthering Heights, Ch. 11 Well, if I cannot keep Heathcliff for my friendif Edgar will be mean and jealous, Ill try to break their hearts by breaking my own. That will be a prompt way of finishing all, when I am pushed to extremity!- Emily Bronte,  Wuthering Heights, Ch. 11It is not in him to be loved like me: how can she love in him what he has not?- Emily Bronte,  Wuthering Heights, Ch. 14That is how Im loved! Well, never mind. That is not my Heathcliff. I shall love mine yet; and take him with me: hes in my soul.- Emily Bronte,  Wuthering Heights, Ch. 15Kiss me again, but dont let me see your eyes! I forgive what you have done to me. I love my murdererbut yours! How can I?- Emily Bronte,  Wuthering Heights, Ch. 15And I pray one prayerI repeat it till my tongue stiffensCatherine Earnshaw, may you not rest as long as I am living; you said I killed youhaunt me, then! The murdered DO haunt their murderers, I believe. I know that ghosts HAVE wandered on earth. Be with me alwaystake any formdrive me mad! only DO not leave me in this abyss, where I cannot find you! Oh, God! it is unutterable! I CANNOT live without my life! I CANNOT live without my soul!- Emily Bronte,  Wuthering Heights, Ch. 16 Ill be very kind to him, you neednt fear, he said, laughing. Only nobody else must be kind to him: Im jealous of monopolising his affection.- Emily Bronte,  Wuthering Heights, Ch. 20Besides, hes MINE, and I want the triumph of seeing MY descendant fairly lord of their estates; my child hiring their children to till their fathers lands for wages. That is the sole consideration which can make me endure the whelp: I despise him for himself, and hate him for the memories he revives! But that consideration is sufficient: hes as safe with me, and shall be tended as carefully as your master tends his own.- Emily Bronte,  Wuthering Heights, Ch. 20But theres this difference: one is gold put to the use of paving-stones, and the other is tin polished to ape a service of silver.- Emily Bronte,  Wuthering Heights, Ch. 21He wanted all to lie in an ecstasy of peace; I wanted all to sparkle and dance in a glorious jubilee. I said his heaven would be only half alive; and he said mine would be d runk: I said I should fall asleep in his; and he said he could not breathe in mine...- Emily Bronte,  Wuthering Heights, Ch. 24 Hell never let his friends be at ease, and hell never be at ease himself!- Emily Bronte,  Wuthering Heights, Ch. 24Catherines face was just like the landscapeshadows and sunshine flitting over it in rapid succession; but the shadows rested longer, and the sunshine was more transient...- Emily Bronte,  Wuthering Heights, Ch. 27Im glad, for I shall be master of the Grange after himand Catherine always spoke of it as her house. It isnt hers! Its mine: papa says everything she has is mine. All her nice books are mine; she offered to give me them, and pretty birds, and her pony Minny, if I would get the key of her room, and let her out; but I told her she had nothing to give, they were all, all mine.- Emily Bronte,  Wuthering Heights,  Ch. 28You have left me so long to struggle against death, alone, that I feel and see only death! I feel like death!- Emily Bronte,  Wuthering Heights, Ch. 30I have lost the faculty of enjoying their destruction, and I am too idle to destroy for no thing.- Emily Bronte,  Wuthering Heights, Ch. 33 Last night, I was on the threshold of hell. To-day, I am within sight of my heaven. I have my eyes on it: hardly three feet to sever me!- Emily Bronte,  Wuthering Heights, Ch. 34

Data Model for Fitness Centre Case Study Example | Topics and Well Written Essays - 750 words

Data Model for Fitness Centre - Case Study Example It is only for the targeted people. This means that to attract new customer, one need to do target marketing. The basic requirement of target marketing is the identification of the prospect clients. This database keeps a track of the visitors and the activities performed by them. So when the centre wants to target new clients, it can not only get the address of the prospective clients to send brochures and other promotional stuff, but also the activities performed by them. This information tells the centre that what activities they prefer. So these pamphlets will be highlighting the attributes of those activities. The centre can periodically generate a report to find out the level of usage of the equipments. If the centre knows that which equipment is being used heavily, it can add quantity of those equipments. If the centre finds that some equipment is not used adequately, it can research for the reason of its less usage. The reason can either be its improper placement, lack of awareness about how to use it and so on. Thus, the centre can take appropriate decisions. The entities mentioned in the beginning are particularly chosen because these entities provide the basic ground for the database. Any business activity can not be done without including these entities. The attributes in each entity were chosen keeping in view their significance to the core business activity. For example, in the 'material_resource' table, we have not included depreciation method since it is not so useful for the core business activity. But the age of the member is essential to determine the fitness activity interests in various age

Human Resource Management Overview in Health Care Research Paper

Human Resource Management Overview in Health Care - Research Paper Example In this regard, past literature review can be helpful for healthcare human resource managers to manage their roles efficiently with the ever changing focus. The literature related to resource-based view (RBV) of companies reviews the level of employees’ knowledge, expertise, and capabilities along with their motivation and loyalty to be inseparable with the human capital of companies. More than that, formal and informal communications among employees and between employees and the company are recognized to be associated with social capital of companies. As per the Resource Based View (RBV), focus has changed from outside factors of competitive advantage to inside company resources, which has added legitimacy to the human resource’s claim that people are strategically significant to company success (Sadatsafavi & Walewski, 2013). The criticality of human resources in producing a long-lasting competitive advantage is necessary for the strategic leadership and management. O bserving human capital through the lens of RBV reveals the importance of human capital for creating competitive advantages as it is mostly the company’s most distinct resource and the means employed for creating and managing it could be complicated. It shifts and offers equal significance to human resource management system as a tool for creating competitive advantage from human capital. ... The behavioral arrangements provide sufficient inducements to the workforce, along with the built environment to add to the varied list of human resource management tools for increasing the criticality and distinctiveness of the mechanism from which the human capital pool of the company is created. Additionally, the principles of RBV indicate that the value generated by a rare, distinct, and complicated resource pool cannot be copied for reproduction by the competitors (Sadatsafavi & Walewski, 2013). When discussing human resource for health, decentralization of power and resources is important but more than that, it is the challenge to set answerability procedures in place of those who take decisions and act, irrespective of the matter what rank they hold. Human resource management, quality and equity of staffing cannot change for the better if decentralization policies are not there to check accountability. Equally important are innovations in capacity building of all actors in fra ming efficient incentive measures (Lodenstein and Dao, 2011). Evaluate Three to Five (3-5) Functions of Human Resource Management in Terms of their Level of Support to the Health Care Field, and then select which One You Believe is the Primary Function in Furthering the Health Care Field Some major functions of human resource management that add to the healthcare field include use of technology, which is going to increase in future in healthcare. The increasing focus on technology is going to impact job profiles of employees. It would heighten the role of leadership to adapt to the changed environment. It is general opinion that good leadership helps in creating a better job environment with reducing retention issues and employees’ crunch (Berardino et al.,

Use of Symbolism in Cynthia Ozicks The Shawl :: Symbol Analysis The Shawl

In The Shawl, Cynthia Ozick uses descriptive details to engage the reader. The story describes the horror of Nazism. The setting of the story is a concentration camp. The three main characters are Rosa, who was a mother of two daughters, Stella who was fourteen and Magda who was fifteen months. The plot of the story surrounds a magic shawl. The shawl is a major part of the complication, climax and resolution of the story. The magic shawl is the only thing the three starving women have keeping them alive and eventually leads to their demise. The plot of The Shawl ends with a camp guard tossing the infant Magda onto an electrified fence. Ozick's use of symbolism is very important to the story. The author uses symbolism abundantly to help the reader envision the setting. In the beginning of the story, Ozick refers to the baby Magda as, "someone who is already a floating angel" (Jacobs 299). Ozick refers to Magda as an angel throughout the story, "smooth feathers of hair nearly as yellow as the Star sewn into Rosa's coat" (Jacobs 300). Other symbolism within the story, talks of the shawl as the "milk of linen" (Jacobs 300). Beyond the concentration camp, outside of the steel fence, "there were green meadows speckled with dandelions and deep-colored violets: beyond them even father, innocent tiger lilies, tall, lifting their orange bonnets" (Jacobs 301). Past the steel fence was beauty or maybe heaven., but not the poor conditions of the death camp. Of the three characters in The Shawl, Stella is a flat character. She is only part of the story to allow the author to get to the climax. The climax comes when Stella becomes cold, and takes the shawl for warmth. Again, the author uses symbolism, Stella is cold or cruel. Magda is the most dynamic character. She is presented to us first as a quite baby, who is hungry and does not cry. Magda simply sucks on the shawl. When her shawl is taken, she cries and walks wobbly into the yard.

Lactose Tolerance

Lactose is the most important carbohydrate in milk. It cannot be absorbed in the intestine, but needs to be split in two molecules by the enzyme lactase. In newborns the (very rare) absence of the enzyme is lethal unless special food can be provided. Until fairly recently it was considered normal by Western medicine that in older children and adults the activity of lactase was maintained. We now know that this is the rule among west Europeans and their descendants in other countries. In many other populations the continuation of lactase excretion in older children and adults is virtually absent, leading to lactose intolerance (Dobzhansky et al., 1997). Lactose intolerance is manifested by diarrhea, abdominal pain, and flatulence after consumption of, let us say, half a liter of cow's milk (Braly, 1992). This holds for many East Asian groups, Melanesians, Native Americans and for most Africans. Groups of nomadic pastoralists in Africa, such as the Fulani, form a notable exception with high prevalence of lactose tolerance. In southern Europe and in certain regions of India intermediate values (from 30 percent to 70 percent) are found lactose tolerance, a biological, genetic adaptation that is commonly found in populations with a long history of dairying (www.vegsource.com). Populations with this genetic trait have the ability to digest lactose, a sugar found in milk. The intestinal enzyme lactase breaks down lactose into simpler sugars that can be absorbed and metabolized as a source of energy. Lactose also plays a part in the absorption of the calcium in milk. This is especially important when Vitamin D deficiency is present ( Durham 1991:226-228). Durham (1991) has pointed out that the full story is more complicated than was originally supposed, since it involves calcium as well as lactose absorption. Nevertheless, the result is the same. Today, between 70 and 100 per cent of human adults whose ancestors came from long-term dairy-farming areas are lactose-tolerant, whereas the great majority of those who stem from non-dairy-farming areas remain lactose-intolerant. This differentiation must have occurred within the last 10,000 years, and must have been induced by human phenotypes changing their own environments. When the body is functioning normally, lactase breaks down lactose into two simple sugars, glucose and galactose, which are used by the body. But when there is a lack of sufficient lactase, the unabsorbed lactose migrates to the colon, where it becomes fermented by intestinal bacteria and causes gastrointestinal problems. In most humans, lactase activity disappears after infancy. That is, they become more or less lactose intolerant after they are weaned. Although they may be able to drink a small glass of milk without much trouble, if they drink large amounts the undigested lactose gives them diarrhea, bloating, and gas. Even though they do not absorb the lactose in milk as an energy source, they may be able to make use of the protein, calcium, and fat in milk, if they drink small enough amounts to avoid distress and the nutritional losses incurred with diarrhea. Alternately, cultural adaptations such as making cheese or yogurt reduce the lactose content. Presumably, the reason lactose intolerance occurs early in life has to do with the process of weaning. Some children are genetically programmed to stop being able to handle milk once they pass the age of breastfeeding. Although there is no perfect correlation the relationship between lactose tolerance in adults and animal husbandry is striking. Two explanations have been suggested, one cultural, and the other referring to physical qualities of the environment (Flatz & Rotthauwe, 1977). In the cultural explanation it is postulated that the consumption of milk, because of its nutritional value in proteins, should give a selection advantage. Once there were a few individuals who can tolerate milk, this trait could slowly spread through the population over a large number of generations. The fact that there are cattle farming populations with a low frequency of tolerance weakens this hypothesis. In addition, when milk has fermented it is low in lactose content and is digestible in the absence of lactase in the consumer's intestinal tract. The second hypothesis postulates an advantage of lactose tolerance in areas with relatively little ultraviolet sunlight, such as northern Europe. Sunlight plays a role in the production of vitamin D which is needed for calcium metabolism. A too low level of vitamin D leads to rickets, a bone disease. It has been suggested that lactose is an alternative substance to vitamin D in the metabolism of calcium. Another version of this hypothesis bears on the direct absorption of vitamin D contained in milk and milk products. In practical terms, knowledge of lactose tolerance and intolerance is important when proposing food aid programs. Knowing that milk can cause digestive problems helps us understand why recipients of powdered milk as emergency aid have used the milk to whitewash their buildings and have even accused aid programs of being U.S. plots to poison them ( Lerner and Libby 1976:327). Health educators also need to be cautious about over-promoting milk products to ethnic groups, such as Asian Americans, who do not tolerate them well. In evolutionary terms, farming is quite recent on the human scene, and most of the adaptations to it have been cultural rather than genetic. Lactose tolerance is particularly interesting because it shows the coevolutionary interaction between biological and cultural adaptation to the farming way of life. References Attwood, Charles R. Calcium Without the Cow. Retrieved on January 29, 2006 Braly, James, M.D., and Torbet, Laura. (1992). Dr. Braly's Food Allergy and Nutrition Revolution. New Canaan, Conn.: Keats Publishing, Inc. Dobzhansky, T., Ayala, F. J., Stebbins, G. L., & Valentine, J. W. (1997). Evolution. San Francisco: Freeman. Durham, William H. (1991). Coevolution: Genes, Culture, and Human Diversity. Stanford, CA: Stanford University Press. Flatz, G., & Rotthauwe, H. W. (1977). The human lactase polymorphism: Physiology and genetics of lactose absorption and malabsorption. Progress in Medical Genetics, 2, 205–49. Lerner, Michael, and William J. Libby. (1976). Heredity, Evolution and Society. Second ed. San Francisco: W. H. Freeman. Â   Â  

President Abraham Lincoln, Frederick Douglas, and Susan B....

After abolition of slavery, new challenges became present; one of them, the readmission of the Southern states was required into the Union. The goal of Reconstruction was to readmit the South on terms that were acceptable to the North-full political and civil equality for blacks and denial of the political rights of whites who were the leaders of the secession movement (Wormser, 2002). Easier said than done, reconstruction, in the sense originally though by President Lincoln took many years to become a reality due to a series of issues. The Black codes permitted, although dubious, displayed the resistance of the South, this and the lack of opportunities for blacks to owe land, as well as the obstacles they encountered to vote†¦show more content†¦In 1830, Lincoln moved with his family to Illinois and left in 1831 to find work, he got hired to build a flatboat at Sangamon Town (Hickey, 2013). A year later, he was nominated to legislature, but was defeated among thirteen candidates. Between 1833 and 1834 Lincoln was a postmaster, elected for public as a representative to The Illinois House of Representatives and bought a store in New Salem with partner William F. Berry. Already political involved he was elected for a second term in the legislature in 1836. He learned the traits of law in the office of Stuart and Dummer in Springfield, MS., began to practice law in 1839, and argued his first case in The Illinois Supreme court (White, 2009). His marriage to Mary Todd in 1842 produced four children, Robert and Edward. In 1847, Abraham Lincoln issue a resolution to President Polk on behalf of the House. The intention was to clarify if the first blood that was shed on the Mexican War was on American soil or Mexican claimed territory. Lincoln lost the U.S. senate in 1858, to his old friend Stephen Douglas. Elected to the presidency in 1860, he arrived secretly in Washington in February 23 due to treats against his life. Fort Sumter is attacked a nd Lincoln calls for the militia of several Union states to arms, beginning a Civil War that would last for over two years. .he is one of the most admired presidents. In February 1, 1965 Lincoln approved the thirteen amendment, abolishing slavery in the states,Show MoreRelatedEssay about Stowe and Truth2155 Words   |  9 Pageswere both black and white. Around the 1800s slavery was more openly being expressed as being wrong. Many blacks started to speak against their master, some rebelled, some spoke out, and a few literally went out and took action. Harriet Tubman, Frederick Douglas and Sojourner Truth, were all leaders around the time of the 1800s fighting for the suffrage of black-Americans. Sojourner Truth especially was a strong advocate for equal rights around the 1850s, not only just for blacks, but for women asRead MoreFundamentals of Hrm263904 Words   |  1056 PagesContributor Susan L. Verhulst Des Moines Area Community College Ankeny, IA John Wiley Sons, Inc. Associate Publisher Executive Editor Senior Editoral Assistant Marketing Manager Marketing Assistant Production Manager Senior Production Editor Freelance Development Editor Senior Designer Interior Design Senior Media Editor Senior Photo Editor Production Management Cover Design Cover Credit George Hoffman Lise Johnson Sarah Vernon Amy Scholz Laura Finley Dorothy Sinclair Sandra Dumas Susan McLaughlinRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesE SSAYS ON TWENTIETH-C ENTURY H ISTORY In the series Critical Perspectives on the Past, edited by Susan Porter Benson, Stephen Brier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and CultureRead MoreHuman Resources Management150900 Words   |  604 PagesGE Fanuc is a manufacturer of factory automation and control products. Headquartered in Virginia with 1,500 employees, the HR department primarily performed administrative support activities. But when Donald Borwhat, Jr., took over as Senior Vice President of Human Resources, he and his staff began by restructuring and decentralizing the HR entity so that each functional area of the company has an HR manager assigned to it. The HR managers were expected to be key contributors to their areas by becoming