A Murder Case

As indicated by an observer, multi year old Joseph Tylutki †the respondent †was squabbling over cash with his companion, Vincent Bohlman, additionally 19, when Tylutki shot Bohlman threefold in the chest and executed him.â Bohlman was not conveying a weapon, likewise as indicated by the witness.Apparently Tylutki had put a blade in Bohlman’s hand in the wake of slaughtering him so as to mislead the courtroom later on that Bohlman had attempted to slaughter him first (â€Å"Bail Cut for Teen in Friend’s Death†).The offended party for the situation is Bohlman’s mother.â When Michael Bloom, the Defense Attorney, contended that Tylutki is neither â€Å"a peril to the public† nor a â€Å"flight risk,† Barbara Sattler, the Pima County Superior Court Judge brought down his bail from $750,000 to $25,000 (â€Å"Bail Cut for Teen in Friend’s Death†).The offended party had just begged the Judge not to bring down Tylutkiâ€⠄¢s bail.â Dan Nicolini, the Deputy Pima County Attorney had comparably contended against a decrease in the defendant’s bail sum, expressing that Tylutki might just be a â€Å"flight hazard (â€Å"Bail Cut for Teen in Friend’s Death†).†However, the Judge kept up her decision.â Tylutki is by and by permitted to pay $25,000 to move to his parents’ home from where he would be required to â€Å"regularly answer to court authorities (â€Å"Bail Cut for Teen in Friend’s Death†).†Ã¢ The litigant would likewise need to â€Å"submit to tranquilize testing† all the time observing that â€Å"[f]ive sacks of pot bundled for sale† had been found in his room (â€Å"Bail Cut for Teen in Friend’s Death†).OpinionTylutki’s bail sum ought not be brought down observing that he has just killed his companion and may kill others in the event that he can pay $25,000 to move out of prison to his parents’ h ome.â As a self evident truth, the litigant ought not have the alternative of being liberated by paying any bail amount.Clearly, an individual with the capacity to kill their companion must be recognized as â€Å"a threat to the public† given that the person in question can't be relied upon to regard the privileges of others either (â€Å"Bail Cut for Teen in Friend’s Death†).Bloom can't demonstrate that Tylutki would not kill another individual on the off chance that he is set free.â Furthermore, regardless of whether the respondent is required to â€Å"regularly answer to court officials† there is no proof that he would not vanish between the planned dates of revealing (â€Å"Bail Cut for Teen in Friend’s Death†).

A Midsummer Nights Dream Essays (972 words) - Hermia,

A Midsummer Nights Dream The Realm of Imagination In A Midsummer Night's Dream, Shakespeare utilizes the green world and its occupants as an image of creative mind. The characters escape from reality to get away from the laws that administer regular day to day existence in Athens. The significance of creative mind uncovers itself when the limitations of regular daily existence are lost in this domain. The way that entertainers nod off numerous occasions strengthens Shakespeare's mention to a break from the real world. Pixies energetically make a mysterious scene making an acceptance of difficult ideas doubt for the entertainers just as the crowd. The issues that these characters face are cured in view of the capacity of the brain to make this legendary world. Amicability is reestablished to the characters' lives as a result of their capacity to bring dream into the real world. Shakespeare depicts the intensity of the creative mind as humankind's most perfect quality since it permits one to grasp a domain outside of this world and pe rmits one imagine dream. In Athens, laws of the general public compromise the characters' opportunity. The ?sharp Athenian law? seeks after these characters and makes them escape into the backwoods. Lysander states, ?From Athens her home remote seven classes;/And she regards me as her lone child. /There, delicate Hermia, may I wed thee,/And to that place the sharp Athenian law/Cannot seek after us?. (I.i.156) Here, Lysander recommends to Hermia that both of them retreat from society to escape from the law that ties them. Shakespeare utilizes the timberland to speak to the human creative mind, which is showed in the capacity to dream. He centers upon the capacities of the human brain to incidentally get away from the brutal standards of society. The guidelines of society don't administer their activities as long as they are in the woodland. Helena and Demetrius retreat into the forested areas, yet these characters are not driven into the domain of creative mind to get away from the mistreatment of society. Not at all like Hermia and Lysander, Demetrius and Helena retreat into the backwoods due to their captivation by others. Helena is captivated by Demetrius, who is charmed by Hermia. Helena draws Demetrius into the woods by informing him concerning Hermia and Lysander's arrangements. Helena states, ?I will go let him know of Hermia's flight. /Then to the wood will he tomorrow evening/Pursue her(I.i 246) Both characters escape into creative mind in light of the fact that their adoration isn't come back to themselves. They escape into the timberland into the domain of mayhem and dreams where the sky is the limit. The components made inside the woods carry the characters into amicability with one another. The pixies rule in the domain of creative mind. They are legendary, tricky figures of the woods, liable for making deception and tricking the people. Oberon, the lord of the pixies, is alluded to as the ?ruler of shadows?. This reference shows the subtle idea of the pixies, and their being. They are just a ?shadow? of reality again the woods and pixies are seen components of creative mind. Puck is a character alluded to as a ?demon? answerable for tricking people to joke for Oberon. These characters appreciate the deceit done unto the people, which can be utilized as an allegory for creative mind. One's creative mind is here and there liable for tricking one's self. The pixies are utilized to speak to this part of creative mind. A kindred pixie perceives Puck and portrays him as ?he/That dreads ladies of the villagery, and once in a while work in the quern,/And bootless make the winded huswife agitate,/And once in a while make the beverage to tolerate no barm,/Mislead night drifters, chuckling at their harm.?(II.i.32) Puck is liable for deceiving people and plays on their psyches. The activities Puck is leading are alluded to as ?fantasies of creative mind? for which the pixies are said to be mindful. The pixies here acquire enchantment to the people the woodland when darlings become run into in they ways. In the brains of the characters, the pixies in these cases have carried life to what is dream. The pixies, similar to dreams, have had the option to make an other amicable state for the characters by carrying life to the common and ordinary. Despite the fact that pixies exist in a world inside the backwoods while the people live in Athens outwardly of creative mind, the lines among the real world and creative mind

When should you take the MCAT

pic As all pre-med students know, the MCAT is one of the biggest (and sometimes scariest!) hurdles on the way to medical school. It is also steeped in uncertainty -- how do you study? What score should I be aiming towards? When will I be ready to take it? Generally, students applying to medical schools fall into three camps: 1) Freshmen or sophomores who are certain they want to pursue medicine right after they graduate, and are planning their coursework around senior-year medical school applications, 2) Upperclassmen who are basically done with their prerequisites but want to take a year or two off before their application cycle, and 3) Post-bac students who decided after graduation that medicine was the right path for them, and are now going back and fulfilling leftover requirements. Trying to time the MCAT can be difficult in any situation, so here are some tips and things to think about in each stage. 1)You are a freshman/sophomore intending to apply during your senior year If you decide early in your college career that you will definitely be applying to medical school, you’re probably already planning out your pre-med prereqs to fit into a balanced schedule. If you’re planning to apply during your senior year, it’s important to remember that applications open in June, but colleges will often ask for you to ‘prepare’ for your application as early as in February. When should I take the MCAT?: I would recommend taking it either in the summer after your sophomore year or at the end of winter break (one of the January tests) of your junior year. What are the benefits of doing so? Taking it reasonably close to or during a school vacation will allow you some dedicated MCAT study time free from the obligations of your busy college life. Getting scores back early will also give you time to assess the strength of your application and retake the exam if necessary. What are the drawbacks? Taking it this early in college might mean that you haven’t completed all of your prerequisite courses yet. I think the most important courses to take before tackling the MCAT are intro-level biology classes, a general chemistry class, and at least one semester of physics. Biochem can also be helpful if you have the space, but orgo is now less of a priority thanks to the new MCAT. The sociology/psychology sections are relatively easy to pick up from scratch, but of course, having some familiarity with the vocabulary can’t hurt. 2) You want to take time off before applying. If you know you want to take at least a year off between graduation and med school, you have more flexibility with your timing. Still, try to take the exam soon after you finish your prereqs, at a relatively light time in your schedule, for the best chance of success. When should I take the MCAT?: I recommend taking it sometime between the summer of your junior year and the winter of your senior year. Be mindful of the stipulations about how long you can use a test score after you take it (three years for the MCAT) -- if you want to take more than two years off, you might want to plan for a later test date. What are the benefits of doing so? Again, taking it during a school vacation will allow for dedicated MCAT study time without interruptions from other commitments, and you’ll have some flexibility with building your application and retaking the exam. It also gives you the opportunity to complete all of the required coursework, building a stronger foundation for your studies. What are the drawbacks? Applying towards the end of college or after college can be tricky, as you are trying to plan around free time during a job or senior spring(!). Students often think that their coursework and extracurricular activities will be lighter during the spring of their senior year, which may be true, but it’s also a time to enjoy, so think really hard about whether you’ll be able to focus on the MCAT. If you’re planning on taking the exam later, make sure you can devote enough time and resources to studying -- the MCAT is important and you want to do your best! 3)You are finishing up some post-bac prereq classes and preparing your application If you took another path immediately after college and are coming back to prepare yourself for med school applications, you might be taking some time off to finish your pre-requisites and put together your application. Both your post-bac grades and your MCAT will be important, so don’t compromise one to do well on the other. When should I take the MCAT?: Try to schedule your MCAT exam at least a month after you finish your post-bac classes. What are the benefits of this? Taking it soon after the close of your prereqs will ensure that the material is fresh in your head, and also give you some time to study exclusively for the MCAT. What are the drawbacks? Sometimes, post-bac students can be on a tight schedule to finish their classes and put together an application for their target cycle. If you’re finishing your requirements close to when you’ll be submitting your apps, try to front-load the MCAT-relevant courses (bio, chem, physics) and schedule the exam for a time when you have a lighter load at school. Each applicant’s circumstance in planning the MCAT is unique, but figuring out when you want to apply, balancing MCAT study time with courses and other commitments, and giving yourself enough time to retake the exam if necessary are crucial for everybody. If you need help setting a study schedule or planning for a test, feel free to reach out to Cambridge Coaching to speak with a tutor! Want to know more about the MCAT? ; More articles on the MCAT: A Comprehensive Guide to MCAT Practice Tests Advice onMCAT Breakdowns, Depression, and Stress Last Minute Tips for the MCAT

The Soviet War The Cold War Essay - 4147 Words

COLD WAR TERMINATION Most historians and foreign policy analysts in 1981 did not anticipate that within a decade the Cold War would be over and that it would end with relatively little violence and the end of the Soviet Union. Structural forces have received considerably less attention than the players in assessments on the end of the Cold War. There is widespread recognition that a stagnating Soviet economy definitely shaped Gorbachev s policy of perestroika to revive a command economy dominated by the Soviet Communist Party and state. Although Gorbachev struggled to transform the Soviet economy, the American economy revived after a severe recession in 1982 and took off into sustained growth, offering a striking contrast to the Soviet scene. Cultural forces had less immediate impact on Soviet and American policymakers and remain more elusive with respect to demonstrating their impact on the endgame of the Cold War. The Russians had long since lost out with respect to influence around the globe in areas such as the media, consumer products, and lifestyle. The Soviet Union also had lost the ideological competition, a central feature of the Cold War since its origins. Although Gorbachev launched glasnost to open the door to new ideas and to reduce the remaining repression in the Soviet system as it struggled with the legacies of Stalinist totalitarianism, the Soviet leader faced a difficult challenge to overcome both the resistance inherent in the Soviet system as well asShow MoreRelatedThe Cold War And The Soviet War845 Words   |  4 PagesThe reason the Cold War was called the Cold War is because there were no physical battles with weapons, tanks, or even artillery, it was a war between capitalism vs. communism, democra cy vs. dictatorship. 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In 1948 Berlin Blockade, The USSR attempt to break the connection between the Western and Eastern part s of Berlin, in the result of this early days of Cold war started. As long as I knowRead MoreThe Cold War And The Soviet War1134 Words   |  5 PagesThe Cold War is the name granted to the tensions that developed between the USA and the USSR after World War II. The Cold War was an era of confrontation and competition between these two world powers that lasted from about 1946 to 1990. The Cold War was to dominate affairs for decades and many major crises occurred such as the Berlin Wall, Hungary, Vietnam, and the Cuban Missile Crisis are just a few examples of the problems that sparked as a result of the Cold War. For most, the growth in weaponsRead MoreThe Cold War And The Soviet War1199 Words   |  5 PagesThe Cold War was a succession of savage battles fought between the USA and the USSR during the end of World War II. These two prevailing countries never faced each other directly, therefore it was a war fought by proxy. Both the USA and the USSR had conflict between their two ideologies and ways of life, the USA assumed capitalism and democracy was the optimal way of living, while the USSR concluded communism was the more suitable choice. Each country believed their system or ideology was superiorRead MoreSoviet War : The Cold War Essay2010 Words   |  9 PagesBrandon Davis Teacher Class Period 13 December 2016 Cold War Essay From the years of 1947 to 1991, the Cold War became the peak of tension between the United States and the Soviet Union. This tension originated through the political, economic, and ideological differences between these two governments. The United States was wary of the communist government in Russia, starting from the Red Scare. Throughout the duration of World War I and II, the United States sought to contain communism and preventRead MoreThe Soviets And The Cold War1597 Words   |  7 PagesAfter the end of World War Two, the Soviets and Americans had conflicting views on their beliefs and ideology. The Soviets supported communism, whereas the United States, and other â€Å"Big Four† allies encouraged capitalism. This caused a tense relationship to form between the two powerful countries, and led to many international affairs. These non-violent events were known as the Cold War, and one of the most important was the Berlin Airlift. At the Yalta Conference in February 1945, Joseph StalinRead MoreThe Cold War And Its Effects On The Soviet War1343 Words   |  6 Pages Cold War Midterm Czechoslovakia 1968: Liberalization in the Eastern Bloc Michael Fritz Excelsior College September 17, 2014 The political landscape, economic climate change and religious beliefs all factored into the Cold War due the fact that it lasted nearly 5 decades. The Cold War changed histrionically from each administration change that every nation faced during these long time periods. In the Soviet Union political landscapes went from Stalin to Khruschev then Brezhnev, each

Richard Nixon And Jane Fonda Essay - 1425 Words

Slender stocks of wood are propped against a bright white wall with glaring black and white images placed at the top. With fire, pride and intention, thirty black fists are thrust sky high supported by years of broken promises and neglect. Each photo of the raised fist is printed on its own canvas attached to the wooden sticks but they overlap each other at different lengths and widths showcasing the unification of the civil rights movement. This may not have been the primary art object I intended to use, but the parallelism between the past and present is too hard to ignore when dealing with acts of racism. With just a first glance there is no way to tell that the audience is looking directly at the fervent passion that filled the icons of Martin Luther King Jr., Richard Nixon and Jane Fonda but thankfully the description on the side tells the viewer whose hands are depicted (1). The year is 1957 and the very first civil rights legislation is successfully passed by congress: the voting rights bill (1). Triumph. I sat and witnessed my people rejoicing in their successes but promising to never give up. Photographer and artist, Annette Lemieux, probably foresaw the future struggle the black community would face for generations to come but in her dimensional piece, she captures the struggles of that moment in time unknowingly educating every generation after. Today, we have surpassed the days of Black Codes and Jim Crow Laws, but what has evolved are underlying and oftenShow MoreRelatedThe War Of The Vietnam War1421 Words   |  6 PagesIn July and August of 1972, Jane Fonda made radio bro adcasts from Hanoi that changed the way Americans thought of the Vietnam war and of her. To this day, many people view her as a traitor and criticise her actions in Vietnam; however, some people were truly inspired by her words and what she had to say. Despite people s personal opinions, Fonda was a powerful speaker and knew how to convey her message to her audience. She tried to convince people that the American government and military were theRead MoreWhat Changed Americas View Towards the Vietnam War?2139 Words   |  9 Pagesnegative point of view and lead to many anti-war movements. (Media’s role during the Vietnam-Era) As one of the most famous characters acting against the war was Hollywood actress Jane Fonda who showed her opposition towards the war by touring with other prominent people and filming a documentary about it afterwards. Jane Fonda toured around America and Southeast Asia and performed for GI’s who were opposed to the war, at off-base coffeehouses together with her anti-war troupe including actors DonaldRead MoreAnalysis Of The Meaning Of Serena Williams Essay1190 Words   |  5 Pagesrooted toward the beginning of the essay, easily suggest the idea that Serena’s excellence cannot be discussed without the addition of the racist notions she so often encounters. This statement clearly reflects the lesson in which Serena’s father, Richard Williams, attempted to teach at a young age. Through the use of his autobiography, Rankine discusses how Williams paid young white children to shout racial epithets while young Serena and her sister practiced on the tennis courts. â€Å"His focus on racismRead MoreAnalysis Of The Poem The Meaning Of Serena Williams Essay1195 Words   |  5 Pagesrooted toward the beginning of the essay, easily suggest the idea that Serena’s excellence cannot be discussed without the addition of the racist notions she so often encounters. This statement clearly reflects the lesson in which Serena’s father, Richard Williams, attempted to teach at a young age. Through the use of his autobiography, Rankine discusses how Williams paid young white children to shout racial epithets while young Serena and her sister practiced on the tennis courts. Rankine explainsRead MoreThe American Counterculture Movement909 Words   |  4 PagesThe American counterculture movement began with the assassination of U.S. President John F. Kennedy, the termination of the United States combat involvement in Southeast Asia, the end of the draft in 1973, and the resignation of President Richard M. Nixon in 1974. Students for a Democratic Society (SDS) was the main organizational groups of the campus-based radical movement known as the New Left in the 1960s. The New Left was a term used to describe the left wing movements in the 1960s and 1970s

Partial Balance Sheet Essay Example For Students

Partial Balance Sheet Essay exercises Exercise 5-1 Installment sales; alternative recognition methods ( LO1 LO2 On June 1, 2006, the Luttman and Dowd Company sold inventory to the Ushman Corporation for $400,000. Terms of the sale called for a down payment of $100,000 and four annual installments of $75,000 due on each June 1, beginning June 1, 2007. Each installment also will include interest on the unpaid balance applying an appropriate interest rate. The inventory cost Foster $150,000. The company uses the perpetual inventory system. Required: 1. Compute the amount of gross profit to be recognized from the installment sale in 2006, 2007, 2008, 2009, and 2010 using point of delivery revenue recognition. Ignore interest charges. 2. Repeat requirement 1 applying the installment sales method. 3. Repeat requirement 1 applying the cost recovery method. Exercise 5-2 Construction accounting; percentage-of-completion and completed contract methods ( LO4 The Ugenti Construction Company contracted to construct a warehouse building for $2,600,000. Construction began in 2006 and was completed in 2007. Data relating to the contract are summarized below: 20062007 Costs incurred during the year$ 360,000$1,650,000 Estimated costs to complete as of 12/311,560,000 Billings during the year 430,000 2,130,000 Cash collections during the year320,000 2,280,000 Required: 1. Compute the amount of gross profit or loss to be recognized in 2006 and 2007 using the percentage-of-completion method. 2. Compute the amount of gross profit or loss to be recognized in 2006 and 2007 using the completed contract method. 3. Prepare a partial balance sheet to show how the information related to this contract would be presented at the end of 2006 using the percentage-of completion method. 4. Prepare a partial balance sheet to show how the information related to this contract would be presented at the end of 2006 using the completed contract method. Exercise 5-3 Percentage-of-completion method; loss projected on entire project ( LO4 On April 13, 2006, the Pagano Construction Company entered into a three-year construction contract to build a mall for a price of $12,000,000. During 2006, costs of $3,000,000 were incurred with estimated costs of $6,000,000 yet to be incurred. Billings of $3,800,000 were sent and cash collected was $3,250,000. In 2007, costs incurred were $4,000,000 with remaining costs estimated to be $5,600,000. 007 billings were $3,500,000 and $3,600,000 cash was collected. The project was completed in 2008 after additional costs of $5,800,000 were incurred. The company’s fiscal year-end is December 31. Arrow uses the percentage-of-completion method. Required: 1. Calculate the amount of gross profit or loss to be recognized in each of the three year s. 2. Prepare journal entries for 2006 and 2007 to record the transactions described (credit â€Å"Various accounts† for construction costs incurred). 3. Prepare a partial balance sheet to show the presentation of the project as of December 31, 2006 and 2007. Exercise 5-4 Franchise sales; revenue recognition ( LO5 On November 15, 2006, the Coldstone Ice Cream Company entered into a franchise agreement with an individual. In exchange for an initial franchise fee of $25,000, Coldstone will provide initial services to the franchisee to include assistance in design and construction of the building, help in training employees, help in obtaining financing, and management advice over the first five years of the ten-year franchise agreement. 50% of the initial franchise fee is payable on November 15, 2006, with the remaining $12,500 payable in five equal annual installments beginning on November 15, 2007. These installments will include interest at an appropriate rate. The franchise opened for business on February 15, 2007. Required: Assume that the initial services to be performed by Coldstone subsequent to November 15, 2006, are substantial and that collectibility of the installment receivable is reasonably certain. Substantial performance of the initial services is deemed to have occurred when the franchise opened. Prepare the necessary journal entries for the following dates (ignoring interest charges): 1. November 15, 2006, and 2. February 15, 2007. Exercise 5-5 .u8596f4c78605d5d20cfc5793a93d33ee , .u8596f4c78605d5d20cfc5793a93d33ee .postImageUrl , .u8596f4c78605d5d20cfc5793a93d33ee .centered-text-area { min-height: 80px; position: relative; } .u8596f4c78605d5d20cfc5793a93d33ee , .u8596f4c78605d5d20cfc5793a93d33ee:hover , .u8596f4c78605d5d20cfc5793a93d33ee:visited , .u8596f4c78605d5d20cfc5793a93d33ee:active { border:0!important; } .u8596f4c78605d5d20cfc5793a93d33ee .clearfix:after { content: ""; display: table; clear: both; } .u8596f4c78605d5d20cfc5793a93d33ee { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u8596f4c78605d5d20cfc5793a93d33ee:active , .u8596f4c78605d5d20cfc5793a93d33ee:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u8596f4c78605d5d20cfc5793a93d33ee .centered-text-area { width: 100%; position: relative ; } .u8596f4c78605d5d20cfc5793a93d33ee .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u8596f4c78605d5d20cfc5793a93d33ee .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u8596f4c78605d5d20cfc5793a93d33ee .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u8596f4c78605d5d20cfc5793a93d33ee:hover .ctaButton { background-color: #34495E!important; } .u8596f4c78605d5d20cfc5793a93d33ee .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u8596f4c78605d5d20cfc5793a93d33ee .u8596f4c78605d5d20cfc5793a93d33ee-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u8596f4c78605d5d20cfc5793a93d33ee:after { content: ""; display: block; clear: both; } READ: Smithsonian Museum Visit EssayEvaluating efficiency of asset management ( LO6 The year 2006 income statement of Garret Sons Music Company reported net sales of $10 million, cost of goods sold of $6 million, and net income of $1 million. The following table shows the companys comparative balance sheets for 2006 and 2005: ($ in 000s) Assets:20062005 Cash$ 240$ 280 Accounts receivable800600 Inventory850700 Property, plant, and equipment (net) 2,600 2,520 Total assets$4,490$4,100 Liabilities and Shareholders’ Equity: Current liabilities$ 720$ 650 Notes payable 6001,000 Paid-in capital 2,0002,000 Retained earnings 1,170 450 Total liabilities and shareholders equity$4,490$4,100 Some industry averages for the company’s line of business are: _______________________________________ inventory turnover 6 times average collection period 28 days asset turnover 2times _______________________________________ Required: Assess Garret Sons asset management relative to its industry. Exercise 5-6 Profitability ratios ( LO6 The following condensed information was reported by Sanders Manufacturing, Inc. for 2006 and 2005: ($ in 000s) 20062005 Income statement information: Net sales$7,200$6,800 Net income 360 408 Balance Sheet information: Current assets$ 800$ 750 Property, plant, and equipment (net) 2,100 1,950 Total assets$2,900$2,700 Current liabilities$ 250$ 400 Long-term liabilities 950 750 Paid-in capital 1,000 1,000 Retained earnings 700 550 Liabilities and shareholders’ equity$2,900$2,700 Required: 1. Determine the following ratios for 2006: a. profit margin on sales b. return on assets c. return on shareholders’ equity 2. Determine the amount of dividends paid to shareholders during 2006. PROBLEMS Problem 5-1 Installment sales; alternative recognition methods ( LO1 LO2 On October 31, 2006, the Dionne Company sold merchandise to the Parker Corporation for $800,000. Terms of the sale called for a down payment of $200,000 and three annual installments of $200,000 due on each October 31, beginning October 31, 2007. Each installment also will include interest on the unpaid balance applying an appropriate interest rate. The book value of the merchandise on Dionne’s books on the date of sale was $400,000. The perpetual inventory system is used. The company’s fiscal year end is December 31. Required: 1. Prepare a table showing the amount of gross profit to be recognized in each of the four years of the installment sale applying each of the following methods: a. Point of delivery revenue recognition. b. Installment sales method. c. Cost recovery method. 2. Prepare journal entries for each of the four years applying the three revenue recognition methods listed in requirement 1. Ignore interest charges. 3. Prepare a partial balance sheet as of the end of 2006 and 2007 listing the items related to the installment sale applying each of the three methods listed in requirement 1. Problem 5-2 Percentage-of-completion method LO4 In the year 2006, the Malinkrodt Construction Company entered into a contract to construct a road for Dade County for $15,000,000. The road was completed in 2008. Information related to the contract is as follows: 200620072008 Costs incurred during the year$4,000,000$4,800,000$4,200,000 Estimated costs to complete as of year-end8,000,000 4,000,000 Billings during th e year 3,500,000 5,000,000 6,500,000 Cash collections during the year2,800,000 5,600,000 6,600,000 Malinkrodt uses the percentage-of-completion method of accounting for long-term construction contracts. Required: 1. Calculate the amount of gross profit to be recognized in each of the three years. 2. Prepare all necessary journal entries for each of the years (credit â€Å"Various accounts† for construction costs incurred). 3. Prepare a partial balance sheet for 2006 and 2007 showing any items related to the contract. 4. Calculate the amount of gross profit to be recognized in each of the three years assuming the following costs incurred and costs to complete information: 20062007 2008 Costs incurred during the year$4,000,000$4,200,000$7,200,000 Estimated costs to complete as of year-end8,000,000 7,100,000

An Event in Your Life Essay Example

An Event in Your Life Essay Chapter 1 The Bertolini: Summary: We open in Florence at the Pension Bertolini, a pension for British travelers. Young  Lucy Honeychurch  and her cousin,  Charlotte Bartlett, are bemoaning the poor rooms that they have been given. They were promised rooms with views. The two women sit at dinner in their pension, along with the other guests. Lucy is disappointed because the pension hostess has turned out to be British, and the decor of the pension seems lifted right out of a room in London. While Miss Bartlett and Lucy talk, an old man interrupts them to tell them that his room has a nice view. The man is  Mr. Emerson; he introduces his son,  George Emerson. Mr. Emerson offers Miss Bartlett and Lucy a room swap. The men will take the rooms over the courtyard, and Lucy and Charlotte will take the more pleasant rooms that have views. Miss Bartlett is horrified by the offer, and refuses to accept; she begins to ignore the Emersons and resolves to switch pensions the next day. Just then,  Mr. Beebe, a clergyman that Lucy and Charlotte know from England, enters. Lucy is delighted to meet someone she knows, and she shows it; now that Mr. Beebe is here, they must stay at the Pension Bertolini. Lucy has heard in letters from her mother that Mr. We will write a custom essay sample on An Event in Your Life specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on An Event in Your Life specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on An Event in Your Life specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Beebe has just accepted a position at the parish of Summer Street, the parish of which Lucy is a member. Mr. Beebe and Lucy have a pleasant talk over dinner, in which he gives Lucy advice about the sites of Florence. This vacation is Lucys first time in Florence. Soon, almost everyone at the table is giving Lucy and Miss. Bartlett advice. The torrent of advice signifies the acceptance of Lucy and Miss Bartlett into the good graces of the pension guests; Lucy notes that the Emersons are outside of this fold. After the meal, some of the guests move to the drawing room. Miss Bartlett discusses the Emersons with Mr. Beebe; Beebe does not have a very high opinion of Mr. Emerson, but he thinks him harmless, and he believes no harm would have come from Miss Bartlett accepting Mr. Emersons offer. Mr. Emerson is a Socialist, a term that is used by Mr. Beebe and Miss Bartlett with clear disapproval. Miss Bartlett continues to ask Mr. Beebe about what she should have done about the offer, and if she should apologize, until Mr. Beebe becomes annoyed and leaves. An old lady approaches the two women and talks with Miss Bartlett about Mr. Emersons offer. Lucy asks if perhaps there was something beautiful about the offer, even if it was not delicate. Miss Bartlett is puzzled by the question; to her, beauty and delicacy are the same thing. Mr. Beebe returns: he has arranged with Mr. Emerson to have the women take the room. Miss Bartlett is not quite sure what to do, but she accepts. She takes the larger room, which was occupied by George, because she does not want Lucy to be indebted to a young man. She bids Lucy goodnight and inspect her new quarters, and she finds a piece of paper pinned to the washstand that has an enormous note of interrogation scrawled on it. Though she feels threatened by it, she saves it for George between two pieces of blotting paper. Chapter Two In Santa Croce with No Baedeker: Summary: Lucy looks out her window onto the beautiful scene of a Florence morning. Miss Bartlett interrupts her reverie and encourages Lucy to begin her day; in the dining room, they argue politely about whether or not Miss Bartlett should accompany Lucy on a bit of sightseeing. Lucy is eager to go but does not wish to tire her cousin, and Miss Bartlett, though tired, does not want Lucy to go alone. A clever lady, whose name is Miss Lavish, intercedes. After some discussion, it is agreed that Miss Lavish and Lucy will go out together to the church of Santa Croce. The two women go out, and have a lively (but not too involved) conversation about politics and people they know in England. Suddenly, they are lost. Lucy tries to consult her Baedeker travel guide, but Miss Lavish will have none of it. She takes the guide book away. In their wanderings, they cross the Square of the Annunziata; the buildings and sculptures are the most beautiful things Lucy has ever seen, but Miss Lavish drags her forward. The women eventually reach Santa Croce, and Miss Lavish spots Mr. Emerson and George. She does not want to run into them, and seems disgusted by the two men. Lucy defends them. As they reach the steps of the church, Miss Lavish sees someone she knows and rushes off. Lucy waits for a while, but then she sees Miss Lavish wander down the street with her friend and Lucy realizes she has been abandoned. Upset, she goes into Santa Croce alone. The church is cold, and without her Baedeker travel guide Lucy feels unable to correctly view the many famous works of art housed there. She sees a child hurt his foot on a tomb sculpture and rushes to help him. She then finds herself side-by-side with Mr. Emerson, who is also helping the child. The childs mother appears and sets the boy on his way. Lucy feels determined to be good to the Emersons despite the disapproval of the other pension guests. But when Mr. Emerson and George invite her to join them in their little tour of the church, she knows that she should be offended by such an invitation. She tries to seem offended, but Mr. Emerson sees immediately that she is trying to behave as she has seen others behave, and tells her so. Strangely, Lucy is not angry about his forwardness but is instead somewhat impressed. She asks to be taken to look at the Giotto frescoes. The trio comes across a tour group, including some tourists from the pension, led by a clergyman named  Mr. Eager. Mr. Eager spews commentary on the frescoes, which Mr. Emerson heartily disagrees with; he is skeptical of the praise and romanticizing of the past. The clergyman icily leads the group away. Mr. Emerson, worried that he has offended them, rushes off to apologize. George confides in Lucy that his father always has that effect on people. His earnestness and bluntness are repellent to others. Mr. Emerson returns, having been snubbed. Mr. Emerson and Lucy go off to see other works. Mr. Emerson, sincere and earnest, shares his concerns for his son. George is unhappy. Lucy is not sure how to react to this direct and honest talk; Mr. Emerson asks her to befriend his son. She is close to his age and Mr. Emerson sense much that is good in the girl. He hopes that these two young people can learn from each other. George is deeply saddened by life itself and the transience of human existence; this cerebral sorrow all seems very strange to Lucy. George suddenly approaches them, to tell Lucy that Miss Bartlett is here. Lucy realizes that one of the old women in the tour group must have told Charlotte that Lucy was with the Emersons. When she seems distressed, Mr. Emerson expresses sympathy for her. Lucy becomes cold, and she informs him that she has no need for his pity. She goes to join her cousin. Chapter Three Music, Violets, and the Letter S: Summary: One day after lunch Lucy decides to play the piano. The narrator tells us that Lucy has a great love for playing; she is no genius, but she is talented and passionate, always playing on the side of Victory. Mr. Beebe recalls the first time he heard her play, back in England, at Tunbridge Wells. She chose an unusual and intense piece by Beethoven. At the time, Mr. Beebe remarked to someone that if Lucy ever learned to live as she plays, it would be a great event. Now, Mr. Beebe makes the same remark to Lucy directly. Miss Bartlett and Miss Lavish are out sightseeing, but it is raining hard outside. Lucy asks about Miss Lavishs novel, which is in progress. Lately, Miss Lavish and Miss Bartlett have become close, leaving Lucy feeling like a third wheel. Miss Catharine Alan enters, complimenting Lucys playing. She discusses the impropriety of the Italians with Mr. Beebe, who half-agrees with her in a subtly and playfully mocking way. They discuss Miss Lavish, who once wrote a novel but lost the thing in heavy rains. She is working on a new book, set in modern Italy. Miss Alan talks about Miss Lavish first meeting with the Emersons. Mr. Emerson made a comment about acidity of the stomach, trying to be helpful to another pension guest. Miss Lavish was drawn to his directness. She tried to stand up for the Emersons for a while, talking about commerce and how it is the heart of Englands empire. But after dinner, she went into the smoking room with them. A few minutes later, she emerged, silent. No one knows what happened, but since then, Miss Lavish has made no attempt to be friendly to the men. Lucy asks Miss Alan and Mr. Beebe if the Emersons are nice; after some discussion, Mr. Beebe gives a qualified yes and Miss Alan a no. Mr. Beebe, though he does not say it, does not approve of the Emersons attempts to befriend Lucy. Mr. Beebe feels badly for the Emersons nonetheless; they are thoroughly isolated at the pension. He silently resolves to organize a group outing so that everyone will have a good time. Evening comes on and the rain stops. Lucy decides to go out for a walk and enjoy the last bit of daylight. Clearly, Miss Alan disapproves and Mr. Beebe does not approve entirely. But Lucy goes out anyway; Mr. Beebe chalks her behavior up to too much Beethoven. Analysis: Music and Lucys relationship to her music is one of the novels themes. Mr. Beebes comment becomes the readers hope for Lucy: perhaps one day she will play as well as she lives. Forster speaks in this chapters opening pages of musics transcendent abilities. It can be the gift of anyone regardless of social class or education. Through Beebes statement, Forster is suggesting that these qualities also apply to passionate living. To live life well is within the grasp of anyone, despite the prejudices and proprieties of Lucys world. Her choice of unusual Beethoven pieces is indicative of her passion. She needs more of an outlet than music, but for now her music will have to do. Music puts her in touch with her desires and feelings; the passion of Beethoven makes her resolve to go out alone, despite the disapproval of others. Chapter Four: Summary: Lucy goes out longing for adventure, hoping for something great. She buys some photographs of great artworks at a junk shop, but remains unsatisfied. She wanders into the Piazza Signoria; it is nearing twilight, and the world takes on an aura of unreality. Nearby, she sees two Italians arguing. One of them is struck lightly on the chest; he wanders toward Lucy, trying to say something, and blood trickles from his lips. The light strike was actually a stabbing. A crowd surrounds them and carries the man away. She sees George Emerson, and then the world seems to fall on top of Lucy; suddenly, she is with George Emerson, sitting on some steps some distance away. She fainted, and George has carried her here. She thanks George and asks him to fetch her photographs, which she dropped in the square; when he leaves to get them, she tries to sneak away. George calls to her and persuades her to sit down. The man who approached her is dead or dying. A crowd surrounds the man, down by the fountain, and George goes to investigate. George returns, and they talk of the murder. They walk back to the pension along the river, and George suddenly tosses something into the water. Lucy angrily demands to know what he threw away, suspecting that they might be her photographs. After some hesitation, George admits that they were. He threw them away because they were covered with blood. At Georges request, they stop for a moment. He feels something incredible has happened, and he wants to figure it out. Leaning over a parapet, Lucy apologizes for her fainting and asks that he not tell anyone at the pension what happened. She realizes that he is not a chivalrous man, meaning he is a stranger to old-fashioned ideas of courtesy and propriety, but she also realizes that George is intelligent, trustworthy, and kind. She says that events like the murder happen, and that the witnesses go on living life as usual. George replies that he does not go on living life as usual. Now, he will want to live. Analysis: Forster spends the first part of the chapter explaining Lucys character. She is naive, but she has some strength and passion. She is frustrated by the constraints on her gender, but she is also no firebrand by nature. She feels that she should be ladylike, in the old-fashioned sense of the word, but in practice she wants to be more free and adventurous than that label allows. She feels her emotions most passionately and deeply after she has played piano. Forster often uses the landscape to mirror Lucys mood. After she finished playing the piano, the rain cleared, mirroring Lucys tendency to know her own desires most clearly after playing music. As she wanders into the square, the world seems touched by unreality. She longs for an adventure, and she is conscious of being in a different place and wanting to see something rule. It is twilight, a transitional time between day and night, and Lucy is about to have a very confusing and important experience. She is rescued by George, and she cannot seem to decide what to think about it. For his part, George is as taciturn and strange as ever. Forster lets us into his characters heads, but with George and Mr. Emerson we have only their outward actions and dialogue. Lucys experience is confusing not only because she watches a man die, but also because she is not sure how to deal with George and how he makes her feel. She recognizes that he is not chivalrous or proper, but she sees goodness in him. She stops by the river and feels somehow comfortable with him, but she nervously asks him not to tell anyone that she fainted and he carried her. For George too, the experience is important. For whatever reason, and in ways that Forster will not allow us to see directly, he is changed. He tells Lucy that he will not return to life as he lived it before; now, he wants to live. The experience has made him appreciate life, perhaps in part because he shared something extraordinary with Lucy.