Manipulation in Documentaries free essay sample

Every night when we sit down to watch our much loved Grey’s Anatomy or Desperate Housewives, we know for a fact they are fictional dramas which allow us to escape the reality and boredom of our lives. We also realise the scripted shows use many tactics to manipulate our thinking. The producer does this to position us towards a specific view of life. But what do we expect from a documentary? We know documentaries to be faithful recounts of events; however, these events may be subject to just as much manipulation as the intriguing plots in our addictive shows. Many documentary makers include their individual cultural assumptions and discourses to distort the truth and position the target audience to react in a desired manner. This can be seen in the documentary, ‘Supersize Me’ by Morgan Spurlock and ‘Great White – Deep Trouble’ showcasing Peter Benchley, David Doubilet and Rodney Fox. Both producers desire to position the audience towards their discourse through their documentary. We will write a custom essay sample on Manipulation in Documentaries or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page They accomplish this by presenting snippets of films, opinions and facts that agree with their discourse and disposing of the rest. ‘Super Size Me’, written, produced, directed by and starring Morgan Spurlock, is a producer dominated documentary. It shows Spurlock endeavouring on a thirty day McDonald’s binge to prove that regular consumption of the food is a fast way to heart disease, high cholesterol and obesity. Spurlock aims to prove his nutritional discourse by taking tests before and after the experiment to show the affects. Before the experiment began, Spurlock’s body showed healthy results both physically and emotionally, however, after the experiment, his body was physically rundown sporting clogged arteries, high cholesterol, weight gain and emotionally he showed early stages of depression. Spurlock’s aim in the documentary is to inform his audience that regular fast food consumption is extremely harmful to your body. It uses both fully narrated and self reflexive types of documentary to present the message. This means voice overs are used to interpret graphs, pictures and facts presented in the documentary to prove that fast food has a significant impact on the nation’s health. He also includes many techniques including camera angles, music and sound, lighting and many elements typical of documentaries. Spurlock uses Mise-en-scene to prove that obesity is a result of extreme fast food intake by purposely filming obese people walking through a shot at McDonalds. Spurlock also uses the technique of interviewing doctors and scientists to grab our attention and make it difficult for us, the audience, to make our own decision. He does this as the majority of us believe scientists and doctors have the most knowledge on this argument and therefore we will agree with his discourse. Similarly the documentary, ‘Great White – Deep Trouble’, produced by John Bredar, attempts to influence the audience to feel sympathy and love for the Great White which to many represents a killer beast. The documentary aims to manipulate us towards the view that sharks are gentle fish that are simply misunderstood by humans. Through the journey of David Doubilet, a famous photographer, the audience are presented with pictures, journal entries and filming of the Great White in the hope of capturing the perfect shot. One of the crew on the mission is Rodney Fox who previously had a bloody encounter with a Great White and survived. Although the majority of us would be too afraid to return to the water, Fox has chosen to partake in the mission of defending the creature. The producer uses this to his advantage by demonstrating that even someone who was attacked by a killing machine managed to love the animal and therefore we should too. The documentary uses techniques in order to create a calm ambience and make the shark seem vulnerable. They use relaxing music and bright lighting to create a sympathetic and almost angelic view of the shark. Camera shots are taken under water allowing the audience to see the scenery and true characteristics of the shark. The documentary provides close up shots to shows the sharks facial features and emotions. It also uses long shots to show the entire body and the provide insight into the sharks natural habitat. The documentary uses the feature of exposition to expose the true qualities of the shark in order to manipulate the audience. Both documentaries possess intertextualities that we are all familiar with. In general, when we see Ronald McDonald we are automatically reminded of McDonalds and their food products. In the Documentary, Spurlock shows Ronald McDonald as an evil clown rather than happy. This represents his negativity towards the restaurant. When watching ‘Great White – Deep Trouble’ our intertextualities towards sharks is that they are vicious man-eating machines like the shark off the movie ‘Jaws’. Although many facts, graphs and discourses are exposed and explained throughout these two documentaries it does not necessarily mean the producer’s opinion is correct. They simply want to manipulate and position the audience to believe what they say in order to sell their view to the public. When we hear the word,’ documentary’ our cultural beliefs tell us they are filled with true facts or recounts of events, however, we need to realise that documentaries are filled with individual discourses which aren’t essentially accurate. We as an audience need to ensure we do not fall victim to the producer’s manipulative techniques that are incorporated in the documentaries. In order to do so we need to be strong in our personal beliefs and discourses. That does not mean you should seclude all opinions from others. Be open to new ideas, but be strong in your own beliefs. That way you will not be manipulated as easily. Make your own decision and don’t let the producer sway that conclusion.

Free Essays on Who Are the Assyrians

The Assyrians are the indigenous people of Mesopotamia and have a history spanning over 6700 years. Today, the Assyrians are the descendants of the ancient Assyrian Empire and one of the earliest civilizations emerging in Mesopotamia. Although the Assyrian empire ended in 612 B.C., history is replete with recorded details of the continuous persistence of the Assyrian people till the present time. Assyrian civilization at one time incorporated the entire Near East, most notably the area of the Fertile Crescent. The heartland of Assyria lies in present day Northern Iraq. The remains of the ancient capital of Assyria, Nineveh, lie next to Mosul in Northern Iraq. The world’s 4.5 million Assyrians are currently dispersed with members of the Diaspora comprising nearly one-third of the population. Most of the Assyrians in the Diaspora live in North America, Europe, and Australia. The remaining Assyrians reside primarily in Iraq, Syria, Iran, Lebanon, and Turkey. The Assyrians are not to be confused with Syrians. Although the name of Syria is directly derived from Assyria and the land was once a part of Assyria the people of Syria currently maintain a separate Arab identity. The Assyrians are not Arabs, but rather have maintained a continuous and separate identity, language, and culture that predates the Arabization of the Near East. Until today, the Assyrians speak a distinct language, Syriac, the language spoken by Jesus Christ. As a Semitic language, the Assyrian language is related to Hebrew and Arabic but predates both. The Assyrians were the first to accept Christianity in the first century A.D. Despite the subsequent Islamic conquest of the region, the Assyrian Church flourished and its adherents at one time numbered 80,000,000. Assyrian missionary zeal was unmatched and led to the first Christian missions to China and Japan. Today, the Assyrians belong to three major Christian sects: the Church of the East, the Chaldean Churc... Free Essays on Who Are the Assyrians Free Essays on Who Are the Assyrians The Assyrians are the indigenous people of Mesopotamia and have a history spanning over 6700 years. Today, the Assyrians are the descendants of the ancient Assyrian Empire and one of the earliest civilizations emerging in Mesopotamia. Although the Assyrian empire ended in 612 B.C., history is replete with recorded details of the continuous persistence of the Assyrian people till the present time. Assyrian civilization at one time incorporated the entire Near East, most notably the area of the Fertile Crescent. The heartland of Assyria lies in present day Northern Iraq. The remains of the ancient capital of Assyria, Nineveh, lie next to Mosul in Northern Iraq. The world’s 4.5 million Assyrians are currently dispersed with members of the Diaspora comprising nearly one-third of the population. Most of the Assyrians in the Diaspora live in North America, Europe, and Australia. The remaining Assyrians reside primarily in Iraq, Syria, Iran, Lebanon, and Turkey. The Assyrians are not to be confused with Syrians. Although the name of Syria is directly derived from Assyria and the land was once a part of Assyria the people of Syria currently maintain a separate Arab identity. The Assyrians are not Arabs, but rather have maintained a continuous and separate identity, language, and culture that predates the Arabization of the Near East. Until today, the Assyrians speak a distinct language, Syriac, the language spoken by Jesus Christ. As a Semitic language, the Assyrian language is related to Hebrew and Arabic but predates both. The Assyrians were the first to accept Christianity in the first century A.D. Despite the subsequent Islamic conquest of the region, the Assyrian Church flourished and its adherents at one time numbered 80,000,000. Assyrian missionary zeal was unmatched and led to the first Christian missions to China and Japan. Today, the Assyrians belong to three major Christian sects: the Church of the East, the Chaldean Churc...

Eight Different Types of Content Writing That Can Make You Money

Eight Different Types of Content Writing That Can Make You Money Content is the material produced To access this sort of work, try contacting agencies that work for clients marketing agencies, content houses, web development agencies, SEO companies, and the like. There is also a wide range of content platforms and job boards that put work the way of freelancers, such as Upwork, ProBlogger, and Contently. You can also source content work Product pages Businesses often use freelancers when they have a huge number of products and need unique copy for each – DIY products, say, or auto components. Here youll often have a specific template to follow, plus instructions on brand voice. PPC (pay-per-click) ad copy These are the paid-for ads that appear among your search results when you look for something via a search engine. Many businesses still live or die on their ability to rank highly in search, so will spend a lot of money on a range of PPC ads. The copy has to follow a strict but easy-to-learn template. PPC stands for pay per click – the search engine gets a small fee whenever anyone clicks on an ad. Destination guides Travel companies often use these factual guides for the places around the world they serve. The guides are usually written to a specific template and tone of voice, and will be designed to help the business improve its search rankings. Social content Many businesses use freelancers to help them keep up a supply of fresh tweets, LinkedIn posts, and Facebook posts. You may be repurposing content, highlighting competitions or giveaways, or creating new copy based on news stories that are relevant for the business. Featured snippets Featured snippets are those pulled-out sections of content that appear high on a search results page, often in the form of a list or QA. Because these look like Googles ideal answer to a query, they attract lots of clicks, and businesses try to (re)write their copy to get it selected as the snippet for a particular search query. Theres a whole best practice here, but youll usually be given guidelines. One tip is to adopt a neutral, Wikipedia-style tone thats not salesy or self-serving. Blog content   Blogs are still a very popular content tactic for businesses. Typically posts will be an expert take on a topic that the business has expertise on, e.g., an insurance company might look like at the impact of climate change on premiums. You may need to interview an expert, usually ebooks In content terms, these are usually lively, very visual, in-depth pdf treatments, editorial rather than salesy in flavor, of a particular area that a business wants to show potential customers it knows about. For example, an office massage company might want an ebook called Ten Fun Ways to Motivate Your Staff – one of which will just happen to be massage, of course. UX copy A more specialized – but still learnable – area, UX copy is all the text elements that help a user move through an online process such as opening a bank account or completing a holiday purchase. Here you usually work with wireframes of the planned digital route. The UX copy must be economical and intuitive and will often be tested several times with real users.

Biology Essay Example | Topics and Well Written Essays - 750 words - 8

Biology - Essay Example Although there are many definitions of ethics, perhaps the most universally accepted definition regards ethics as an individual or group’s ability to make choices regarding how to behave. Ethical behavior can be broken down into two categories: the choice as it effects the society around the person making the decision, and the decision as it effects the self of the individual making the choice. An individual who is making an ethical decision must think of how the behavior will affect others, in an altruistic manner. There are many different kinds of stem-cells and uses for them, and many people have different ethical perspectives on what science should and should not be able to do in terms of autonomous limits. Forms of therapeutic cloning currently involve taking cells, often stem-cells, to help the individual in terms of rehabilitation and organ transplants. People feel different ways ethically about cloning. These stem cells can be preserved in the individual’s placental cells or other cells and then can used to make replacement cells if there is a problem or disease that comes up during the individual’s life. Therefore, therapeutic cloning uses techniques that are not designed towards cloning an individual per se, but instead using cell growth to help them with possible ailments and therefore improve their quality of life substantially. This process is set to solve problematic The uses of stem cells are broad: they can be used to fight genetic diseases and treat blood disorders, and cord blood carries less risk of infection. There have been studies in which adult patients have received blood cord stem cell units that were only partially matched and grafted successfully. Also, patients with gene disorders have been given stem cell transplants to replace genetic structures, and the exactitude of this measure is heightened

The evolution of the Earth, the Sun, the Moon, planets, and other Essay

The evolution of the Earth, the Sun, the Moon, planets, and other bodies in the universe - Essay Example The last and furthest planet is Pluto, which is a dwarf planet. After the sun, the second brightest object in the sky is the moon. It orbits around the earth once monthly. The impact theory suggests that the moon got formed out of collision between the earth and a very large object, the size of Mars or more. The moon got borne out of the ejected materials from the collision. At the center of the solar system is the sun. The sun is the largest object in the solar system. The sun makes up close to 99.8% of the solar systems mass (Merali & Skinner, 2008). The heat and light shed by the sun makes life possible on planet earth. The planets orbit the sun in paths called ellipses, which are oval shaped. A solar system references a star and all the objects that orbit around it. In our solar system, the sun is the star. The sun as the center of our solar system illuminates the light and heat that make it possible for life within any of the planets (Merali & Skinner, 2008). The planet earth is the only one proven to support life among the system. The planets Mercury and Venus are too close to the sun making them too hot and dry with little atmosphere. The outer planets are also unable to support life because they lack atmosphere, solid ground, oxygen and contain too much

Gap Year After Graduation Essay Example for Free

Gap Year After Graduation Essay Nowadays, students leaving high school regularly travel, do voluntary work or a job in a gap year before going on to higher education. Undoubtedly, students occupy various benefits from experiments in gap year. It is apparent that after rigorous terms, a gap year which students possibly travel, volunteer society or do temporary work before deciding to join in higher education stimulates positively their practical and adaptive capability. Initially, those dynamic activities possibly enhance empirical ability of youngsters who passively acquire knowledge during high school. In evidence, learners feasibly comprehend miracles of foreign languages when they practice experimentally via travelling or voluntary work in abroad. More significantly, not only can a gap year improves practical ability but also enhances communication skill through youngster’s real factual experiences. Only by adapting to a changeable and flexible environment can students expend their personal skill and learn how to communicate effectively. Accordingly, a period time which students perform them after high school period effects advantageously to their practical and soft skill. That the young experience in gap year is not only a principal platforms which help them choose higher education form but also a chance to become more mature. A gap year with profound considerations cumulated by real experiments justifies what kind of higher education they are advisedly appropriate for. The young who are able to apply into universities and passionate studying advanced knowledge identify accurately their choice. Nevertheless, others who are appropriate for practicing in actual life also ascertain that their selection is vocation. Additionally, facing to challenge of real life leads them to be awareness profoundly of the changing world. Hardly can the young be mature when they always are protected carefully by parents and are not responsible for themselves. Briefly, a gap year is precious chances which support the young identify what they real want. Therefore, challenge in real life which students pass in a gap year is also valuable experiments for developing in the future.

Josephines Chicken and Dumplings Essay -- Recipe Grandma Descriptive

Josephine's Chicken and Dumplings Josephine Courville was a pioneer woman. She could scratch a living from the poorest farm, patch together a quilt from random scraps, and see the beauty in every child she ever held. She knew about self-sufficiency, hard work, and surviving in the face of hard times. She outlived three husbands, most of her contemporaries, and the way of life that she exemplified. A lot can be learned from a woman like Josephine, but biographers seldom chronicle the lives of simple folk. It's usually the flashy politician or the military man whose superficial thoughts get written down for posterity. I was fortunate enough, however, to have had the opportunity to learn many things from Josephine directly, since she was also "Grandma;" the matriarch of my family. I would love to pass along everything she taught me, but that could take a lifetime so instead I will share just one special lesson: Josephine's chicken and dumplings. The first step in attempting to make Josephine's chicken and dumplings is procuring the chicken. One of those antiseptic plastic-wrapped carcasses from the supermarket won't do. It has to be a real chicken: a real dog-chased, bug-eating, heavyweight chicken. It takes time, exercise, and weight to produce the right flavor, and a chicken can't get that sitting in a cage eating arsenic. It would be simpler to get one from the supermarket, but it just can't be done. This principal is referred to as"garbage in garbage out" in present day vernacular; the selection of the right hen is the critical input that determines the quality of the output. Grandma always raised a large flock of her own and would select an older "stewing hen", as she called them. They were the larger hens that had been... ...offee mingling with that of the simmering chicken gave the dish an extra panache. I have tried substituting fireplace smoke with some success, but have been unable to duplicate the smell of the boiling coffee using that method. A wood cookstove or parlor stove topped with an old- fashioned percolator is preferable if one can be obtained. The meal should be eaten in the kitchen where it was prepared and served on a table large enough for everyone to gather around. Conversation, laughter and reminiscing should be encouraged throughout the meal, and please, no television. This recipe is neither easy nor quick. Don't expect success the first try, or even the second. In fact, it may take a lifetime to master, but I assure any who try that the reward is well worth the effort. Josephine's chicken and dumplings will not only fill the stomach but enrich the soul as well.

Internet Shopping Essay

In the technologically advanced world that we live in today, it seems as though there are very few things that cannot now be done via the Internet. Internet shopping is one activity in particular that has grown to be especially popular, and in fact there are some people who will no longer buy anything if it is not available online. There are two very strong opinions on this subject, those who are for Internet shopping and those who are against it. Both sides make very viable points and there are understandable reasons behind their opinions, however before one can take either side of this discussion, there is some important information regarding this matter that needs to be taken into consideration. â€Å"Past commentaries on the potential impact of the Internet on consumer marketing have typically failed to acknowledge that consumer markets are heterogeneous and complex and that the Internet is but one possible distribution, transaction, and communication channel in a world dominated by conventional retailing channels. † (Peterson, 1997). The objective of this paper is to provide a sort of framework for understanding about the possible impacts of the Internet shopping experience on consumers, the aim being to bring attention to this information, and to address both the benefits and the concerns that are associated with Internet shopping. This is what will be dissertated in the following. We have certainly come a long way over the years – only a decade ago one wouldn’t have even been able to imagine the possibility of making purchases and shopping over a computer. Today however, Internet shopping is incredibly popular and offers a surreal convenience that is really nothing less than remarkable. You can find pretty much anything over the Internet, and one of the best parts of all is that you can purchase items from the other side of the world all with just a click of a button, and without ever having to leave the comfort of your own home. This allows the buyer to be more at ease and feel more relaxed while shopping, something that everyone can appreciate. There are both advantages and disadvantages to Internet shopping however, as well as many issues that need to be learned and fully understood before one gets themselves involved in the online shopping process. There are various different concerns that are present here, and a large majority of people who are against Internet shopping because they feel that it is too dangerous. Privacy issues are a top concern, especially since for most purchases online you need a credit card, and so consumers worry that their credit card number and other personal information will be out there in cyberspace and third parties will be able to access the information. There are a few ways to ensure that this isn’t possible however, namely ensuring that the company you are purchasing from makes sure that all of the information flowing to and from their website is encrypted, making it next to impossible for hackers or other third parties to access and use. Consumers should only buy from websites that are professional looking, because after all the greater the success and reputation of a company, the more money they are going to be able and willing to put into their website, so this will say a lot about them. You also want to ensure that both the website and your web browser are set to the highest level of security notification and monitoring, so that even if by chance something does go wrong, or a third party is noticed on the site, you will be warned about it in advance. There are also certain disclosure requirements that you will want to be aware of before buying anything off the Internet, and this means understanding what you are agreeing to in a contract, as the regulation states that before you make any type of Internet purchase, the seller that you are buying from must give you the following information: â€Å"The business name, address, and telephone number; a description of the goods or services; an itemized list of the price of goods or services and any associated costs payable by the consumer including taxes and shipping charges; a description of any additional charges that may apply to the contract such as customs duties and brokerage fees whose amounts cannot reasonably be determined by the supplier; the currency in which the amount owing is payable; the terms, conditions and method of payment; the supplier’s cancellation, return, exchange and refund policies, if any; the delivery date and delivery arrangements; any other limitatio ns or conditions that may apply. † (Service Alberta, 2006). Another advantage to online shopping is one that most people actually do not even realize, as it involves the environment. Consumers who shop online typically receive parcels from major private carriers such as UPS and FedEx, and so from a short-term perspective at least, the cultural shift away from the typical brick and mortar retail has shown to be positive, as it seems to offer a net boost to recycling programs. There are many people who are for Internet shopping, who feel safer putting their trust in an online company than in an actual employee. People who want to remain anonymous and have more privacy when shopping also tend to prefer the Internet, because they are able to buy the items they want without anyone ever having to know that it was them. The convenience feature is another of the most major benefits, as you can make time to do your shopping when you want, and not have to dictate your schedule around the hours of retail stores. There are many other benefits that consumers receive from shopping online as well, such as the fact that they are typically offered a much wide range of products from a company’s website than they would be in a regular store. This is mainly because when you buy online you are buying directly from the manufacturer and so they always have the offered items in stock, whereas if you purchase from a retail store, this is sort of a secondhand merchant and so if they are out of stock of a particular item you will have to wait for them to order it in from the manufacturer before you can purchase it. From this review we are able to conclude many things, namely that Internet shopping can be a very positive experience, but only if the consumer doing the purchasing is aware of the concerns and makes sure to take every necessary step in order to protect themselves. Online shopping can be an incredibly convenient, simple, and enjoyable purchasing process, but only if and when all the necessary precautions and steps are taken. Identity theft and other Internet-related crime issues that tend to make consumers paranoid to shop online are actually rarities, and usually only happen when the consumer is careless and does not take the proper steps in protecting themselves before giving out their personal information online. The most important thing is to be educated, and the more you make yourself knowledgeable on this matter, the better off you are going to be. References Ingham, L. (2001). Grandma’s Guide to Internet Shopping. Willow Island, NE: Willow Island Editions. Peterson, R. A. (1997). Exploring the Implications of the Internet for Consumer Marketing, Journal of the Academy of Marketing Science, 25 (4): 329-346. Service Alberta. (2006). Internet Shopping. Retrieved August 22, 2007, from

Chapter 18 Solutions

EXERCISE 18-1 (10-15 minutes) Add or deduct from accounting income (a)2deduct (b)1add (c)3add (d)1add (e)2deduct (f)2deduct (g)1add (h3deduct (i)3deduct (j)1add (k)1add (l)1add EXERCISE 18-3 (15-20 minutes) (a) Accounting income$105,000 Permanent differences: Non-deductible fines 11,000 116,000 Timing differences: Excess of CCA over amortization (16,000) Excess rent collected over rent earned? 24,000 Taxable income$124,000 Current income taxes – 30% $37,200 (b) Deductible Balance(Taxable)Future TaxCurrent SheetTemporaryTax AssetLong- AccountDifferencesXRate(Liability)TermPP & E($16,000)*30%($4,800) LT Unearned Rent revenue 24,00030% 7,200C Future income tax asset, Dec. 31, 20092,400 Future income tax asset before adjustment 0 Incr. in future income tax asset and future income tax benefit for 2009$2,400 *Carrying amount and tax basis are not given in the exercise, only the net difference (c)Current Income Tax Expense37,200 Income Tax Payable37,200 Future Income Tax Asset? 7,200 * Future Income Tax Benefit2,400 Future Income Tax Liability? 4,800* *or a net debit to Future Income Tax Asset of $2,400 Because of a flat tax rate, these totals can be reconciled: $24,000 – $16,000) X 30% = $7,200 + ($4,800). EXERCISE 18-3 (Continued) (d)Income before income taxes$105,000 Income tax expense Current$37,200 Future benefit? (2,400)? 34,800 Net income$70,200 (e) Divided by Accounting @ 30% Income Accounting income $ 105,000 31,500 30. 0% Non-deductible fines 11,000 3,300 3. 1% 34,800 33. 1% Effective tax rate ($34,800/$105,000)33. 1% (f)Current assets Future income tax asset$7,200 Non-Current liabilities Future Income Tax Liability4,800 EXERCISE 18-9 (15-20 minutes) (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAssetDec. 31, 2008AmountBasisDifferencesRate(Liability) Warranty liability($130,000)$0 $130,000 25%$32,500 Future income tax asset, December 31, 200832,500 Future income tax asset before adjustment 0 Increase in future i ncome tax asset and future income tax benefit for 2008$32,500 Future years Total200920102011 Deductible temporary difference Warranty liability $130,000 $50,000 $35,000 $45,000 Tax rate enacted for the year 25%25%25% Future tax asset $32,500 $12,500 $8,750 $11,250 EXERCISE 18-9 (Continued) (b)2008 Accounting income$135,000Permanent differences:-0- Timing difference: Warranty expense > warranty costs incurred 130,000 Taxable income 265,000 Current income taxes – 25%$66,250 (c) Current Income Tax Expense66,250 Income Tax Payable 66,250 Future Income Tax Asset32,500 Future Income Tax Benefit32,500 (d)Income before income taxes$135,000 Income tax expense Current$66,250 Future benefit? (32,500) 33,750 Net income$101,250 EXERCISE 18-15 (40-45 minutes) (a) Basic Calculations of Capital Cost Allowance, Amounts and Balances: C-B (A)(B)A – B(C)Timing YearBaseCCAUCCAmort. NBVDifference 2007 $600,000 X 40 % X . $ 120,000 $ 480,000 $120,000$480,000$0 2008 480,000 X 40 % 192,000 288 ,000 120,000360,000(72,000) 2009 288,000 X 40 % 115,200 172,800 120,000240,0004,800 2010 172,800 X 40 % 69,120 103,680 120,000120,00050,880 2011 103,680 X 40 % 41,472 62,208120,000078,528 $537,792 (b) 20072008200920102011 Accounting income $ 340,000 $340,000 $340,000 $340,000 $ 340,000 Timing difference – (72,000) 4,800 50,880 78,528 Taxable income $ 340,000 $268,000 $344,800 $390,880 $ 418,528 X 34 %X 34 %X 34 %X 34 %X 34 %Income taxes payable$115,600$91,120$117,232$132,899$142,300 EXERCISE 18-15 (Continued) (c) and (d) 2007 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2007AmountBasisDifferencesRate(Liability) Property Plant & Equipment$480,000 $480,000 034%$0 Future income tax asset/liability, December 31, 20070 Future income tax asset/liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2007$0 Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) part (a) EXERCISE 18-15 (Continued) (c) and (d) continued 008 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008AmountBasisDifferencesRate(Liability) Property Plant & Equipment$360,000$288,000 (72,000)34%($24,480) Future income tax liability, December 31, 2008(24,480) Future income tax liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2008($24,480) Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) part (a) Future Income Tax Expense24,480 Future Income Tax Liability? 24,480 EXERCISE 18-15 (Continued) (c) and (d) continued 2009Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2009AmountBasisDifferencesRate(Liability) Property Plant & Equipment$240,000$172,800 ($67,200)34%($22,848) Future income tax liability, December 31, 2009(22,848) Future income tax liability before adjustment (24,480) Decrease in future income tax liab ility and future income tax benefit for 2009$1,632 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) part (a) Future Income Tax Liability1,632 Future Income Tax Benefit? 1,632 EXERCISE 18-15 (Continued) (c) and (d) continued 2010 Balance DeductibleSheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2010AmountBasisDifferencesRate(Liability) Property Plant & Equipment$120,000$103,680 ($16,320)34%($5,549) Future income tax liability, December 31, 2010(5,549) Future income tax liability before adjustment (22,848) Decrease in future income tax liability and future income tax benefit for 2010$17,299 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) part (a) Future Income Tax Liability17,299 Future Income Tax Benefit? 17,299 EXERCISE 18-15 (Continued) (c) and (d) continued 2011 Balance DeductibleSheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2011AmountBasisDifferencesRate(Li ability) Property Plant & Equipment$0$62,208 $62,20834%$21,151 Future income tax asset, December 31, 201121,151 Future income tax liability before adjustment (5,549) Increase in future income tax asset and future income tax benefit for 2011$26,700 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) part (a) Future Income Tax Liability5,549* Future Income Tax Asset21,151* Future Income Tax Benefit? 26,700 *Alternately, a debit to Future Tax Asset26,700 EXERCISE 18-15 (Continued) (e) 2007Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) 2008 Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) PROBLEM 18-9 Part 1. (a) Mixed tax rates Future y ears 20092010201120122013Total Future taxable amounts ($300) ($300) ($300) ($200) ($100) ($1,200) Tax rate enacted for the year 30%30%30%35%35%Future tax (liability) ($90) ($90) ($90) ($70) ($35) ($375) Future years 20092010201120122013Total Future deductible amounts $1,800 $1,800 Tax rate enacted for the year 30%30%30%35%35% Future tax asset – – – $ 630 – $ 630 PROBLEM 18-9 (Continued) Part 1. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant & Equipment($1,200)Mixed($375) Litigation Liability1,800Mixed630 Future income tax asset, December 31, 2008255Future income tax liability before adjustment (500) Increase in future income tax asset and future income tax benefit for 2008$755 * not given in the problem Part 1. part (b) Current Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Asset/Liability755 Future Income Tax Benefi t755* *Alternately: Future Income Tax Asset630 Future Income Tax Liability125 Future Income Tax Benefit755 PROBLEM 18-9 (Continued) Part 2. (a) Mixed tax rates Future years 2009201020112012Total Future taxable amounts ($400) ($400) ($400) ($400) ($1,600) Tax rate enacted for the year 30%30%30%35%Future tax (liability) ($120) ($120) ($120) ($140) ($500) Future years 2009201020112012Total Future deductible amounts $3,000 $3,000 Tax rate enacted for the year 30%30%30%35% Future tax asset – – $900 – $900 PROBLEM 18-9 (Continued) Part 2. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant & Equipment($1,600)Mixed($500) Litigation Liability3,000Mixed900 Future income tax asset, December 31, 2008400 Future income tax asset before adjustment 600Decrease in future income tax asset and future income tax expense for 2008$200 * not given in the problem Part 2. part (b) Curr ent Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Expense200* Future Income Tax Asset200* *Alternately: Future Income Tax Expense200 Future Income Tax Asset300 Future Income Tax Liability500 PROBLEM 18-9 (Continued) (c) Part 1 – All balance sheet related accounts are non-current Pirates Corp. Balance Sheet December 31, 2008 Non-current assets Future income tax asset$255 Part 2 – All balance sheet related accounts are non-current Eagles Corp. Balance Sheet December 31, 2008Non-current assets Future income tax asset$400 PROBLEM 18-12 (a)2007 Income Tax Refund Receivable—20047,500 ($25,000 X 30%) Income Tax Refund Receivable—200518,000 ?($60,000 X 30%) Income Tax Refund Receivable—200632,000 ($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500 Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Future Income Tax Asset18,000 Future I ncome Tax Benefit (Due to Loss Carryforward)18,000 ($210,000 – $25,000 – $60,000 – $80,000 = $45,000) ($45,000 X 40% = $18,000) 2008 Current Income Tax Expense10,000Income Tax Payable? 10,000 [($70,000 – $45,000) X 40%] Future Income Tax Expense18,000 Future Income Tax Asset18,000 ($18,000 – $0) 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 PROBLEM 18-12 (Continued) (b)One or more income tax refund receivable accounts totalling $57,500 will be reported under current assets on the balance sheet at December 31, 2007. This type of receivable is usually listed immediately above inventory in the current asset section. This receivable is normally collec ¬tible within two months of filing the amendment to the tax returns reflecting the carryback.A future income tax asset of $18,000 should also be classified as a current asset because the benefits of the loss carryforward are expected to be realized in the year that im mediately follows the loss year, which means the benefits are expected to be realized in 2008. A current future income tax asset is usually listed at or near the end of the list of current assets on the balance sheet. Also, retained earnings is increased by $75,500 ($57,500 + $18,000) as a result of the entries to record the benefits of the loss carryback and the loss carryforward. (c)2007 Income StatementOperating loss before income taxes($210,000) Income tax benefit Current benefit due to loss carryback$57,500 Future benefit due to loss carryforward? 18,000 75,500 Net loss($134,500) (d)2008 Income Statement Income before income taxes$70,000 Income tax expense Current$10,000a Future? 18,000? 28,000 Net income$42,000 a [($70,000 – $45,000) X 40%] PROBLEM 18-12 (Continued) (e)2007 Income Tax Refund Receivable—20047,500 ($25,000 X 30%) Income Tax Refund Receivable—200518,000 ($60,000 X 30%) Income Tax Refund Receivable—200632,000 ?($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Although the tax benefit is not recognized in the accounts, Mearat Inc. has a tax loss carryforward of $45,000 which should be disclosed. 2008 Current Income Tax Expense10,000 Income Tax Payable? 10,000 [($70,000 – $45,000) X 40%] 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 (f)2007: entry for current taxes – no change 2007: if a valuation allowance is used, the full benefit and future tax asset related to the tax loss carryforward is recognized and then offset by the allowance, as follows.Future Income Tax Asset18,000 Future Income Tax Benefit (Due to Loss Carryforward)18,000 ($45,000 X 40% = $18,000) Problem 18-12 (f) (Continued) Future Income Tax Expense18,000 Allowance to Reduce Future Income Tax Asset to Realizable Value)18,000 ($18,000 – $0) 2008: entry for cu rrent taxes – no change 2008: because the tax loss carryforward has now been used, both the amount in the future tax account and in its allowance account must be removed, as follows. Future Income Tax Expense (Due to Use of Loss Carryforward)18,000 Future Income Tax Asset18,000 Allowance to Reduce Future IncomeTax Asset to Realizable Value18,000 Future Income Tax Benefit (from Adjustment of Allowance)18,000 Alternatively, one entry could have been made: Allowance to Reduce Future Income Tax Asset to Realizable Value18,000 Future Income Tax Asset18,000 2009: No change to part (e) entry. (g)2007 Income Statement Operating loss before income taxes($200,000) Income tax benefit Current benefit due to loss carryback? 57,500 Net loss($142,500) 2008 Income Statement Income before income taxes$70,000 Income tax expense – Current a 14,000 Net income$56,000 a [($70,000 – $35,000) X 40%] PROBLEM 18-12 (Continued) h)Using the valuation allowance instead of applying the redu ction in value directly does not have any impact on cash flows. The use of the contra allowance simply permits the recording of the full benefits associated with all future deductible amounts in the asset account. This facilitates tracking for management purposes. It has no use for financial reporting purposes except, perhaps, for the transparency of the information. Readers can see the total possible benefits and the extent to which management has judged they will not be realized. Use of the allowance has no impact on cash flows.

Saigo Takamori and The Satsuma essays

Saigo Takamori and The Satsuma essays Saigo Takamori and The Satsuma Rebellion Saigo Takamori was a samurai of Satsuma and a famous figure in Japan. He became the Satsuma general, and its undisputed military leader in 1871 after a conspirator assassinated the former military leader. In December 1871 important Meji government officials led a mission sent overseas to revise the unequal treaties placed on Japan. Saigo is quoted to have said It would be a good thing if the boat carrying the mission members sank to the bottom of the ocean. This shows Saigos resentment of the new government leaders Saigo represented feudalism and the old military classes. His interest were based on: His home province of Satsuma Unifying Japan by buying out the local Daimyos. This was an attack on Satsumas local independence and would bring them under the control of the Meji government. National unity. This involved the destruction of the Samurais privileges. Saigo focused on the affairs of his home providence. He set up private schools, which were aimed at training samurai in military skills and encouraging the Samurai lifestyle. The Samurai was becoming far less important in Japan and the number of samurais had reduced dramatically. In 1877 there was a total of 20,000 pupils attending his schools. Satsuma was outside the jurisdiction of the central government in all but name. It had become an area in which no official meetings could be made without Saigos approval and no official policy could be introduced if he opposed it. The Meji government was in the early stages of its leadership and it could not accept the situation because it was damaging to the governments attempts to modernized Japan. In 1876, three actions by the government increased the tension in Satsuma I. The government finished a treaty with Korea which opened its ports to trade ...

How It Feels to Be Colored Me, by Zora Neale Hurston

How It Feels to Be Colored Me, by Zora Neale Hurston Zora Neal Hurston was an author that was widely acclaimed. A genius of the South, novelist, folklorist, anthropologist- those are the words that Alice Walker had inscribed on the tombstone of Zora Neale Hurston. In this personal  essay (first published in The World Tomorrow, May 1928), the acclaimed author of Their Eyes Were Watching God explores her own sense of identity through a series of memorable examples and striking metaphors. As  Sharon L. Jones has observed, Hurstons essay challenges the reader to consider race and ethnicity as fluid, evolving, and dynamic rather than static and unchanging -Critical Companion to Zora Neale Hurston, 2009 How It Feels to Be Colored Me by Zora Neale Hurston 1 I am colored but I offer nothing in the way of extenuating circumstances except the fact that I am the only Negro in the United States whose grandfather on the mothers side was not an Indian chief. 2 I remember the very day that I became colored. Up to my thirteenth year I lived in the little Negro town of Eatonville, Florida. It is exclusively a colored town. The only white people I knew passed through the town going to or coming from Orlando. The native whites rode dusty horses, the Northern tourists chugged down the sandy village road in automobiles. The town knew the Southerners and never stopped cane chewing when they passed. But the Northerners were something else again. They were peered at cautiously from behind curtains by the timid. The more venturesome would come out on the porch to watch them go past and got just as much pleasure out of the tourists as the tourists got out of the village. 3 The front porch might seem a daring place for the rest of the town, but it was a gallery seat for me. My favorite place was atop the gatepost. Proscenium box for a born first-nighter. Not only did I enjoy the show, but I didnt mind the actors knowing that I liked it. I usually spoke to them in passing. Id wave at them and when they returned my salute, I would say something like this: Howdy-do-well-I-thank-you-where-you-goin? Usually, automobile or the horse paused at this, and after a queer exchange of compliments, I would probably go a piece of the way with them, as we say in farthest Florida. If one of my family happened to come to the front in time to see me, of course, negotiations would be rudely broken off. But even so, it is clear that I was the first welcome-to-our-state Floridian, and I hope the Miami Chamber of Commerce will please take notice. 4 During this period, white people differed from colored to me only in that they rode through town and never lived there. They liked to hear me speak pieces and sing and wanted to see me dance the parse-me-la, and gave me generously of their small silver for doing these things, which seemed strange to me for I wanted to do them so much that I needed bribing to stop, only they didnt know it. The colored people gave no dimes. They deplored any joyful tendencies in me, but I was their Zora nevertheless. I belonged to them, to the nearby hotels, to the county- everybodys Zora. 5 But changes came in the family when I was thirteen, and I was sent to school in Jacksonville. I left Eatonville, the town of the oleanders, a Zora. When I disembarked from the riverboat at Jacksonville, she was no more. It seemed that I had suffered a sea change. I was not Zora of Orange County anymore, I was now a little colored girl. I found it out in certain ways. In my heart as well as in the mirror, I became a fast brown- warranted not to rub nor run. 6 But I am not tragically colored. There is no great sorrow dammed up in my soul, nor lurking behind my eyes. I do not mind at all. I do not belong to the sobbing school of Negrohood who hold that nature somehow has given them a lowdown dirty deal and whose feelings are all but about it. Even in the helter-skelter skirmish that is my life, I have seen that the world is to the strong regardless of a little pigmentation more of less. No, I do not weep at the world- I am too busy sharpening my oyster knife. 7 Someone is always at my elbow reminding me that I am the granddaughter of slaves. It fails to register depression with me. Slavery is sixty years in the past. The operation was successful and the patient is doing well, thank you. The terrible struggle that made me an American out of a potential slave said On the line! The Reconstruction said Get set! and the generation before said Go! I am off to a flying start and I must not halt in the stretch to look behind and weep. Slavery is the price I paid for civilization, and the choice was not with me. It is a bully adventure and worth all that I have paid through my ancestors for it. No one on earth ever had a greater chance for glory. The world to be won and nothing to be lost. It is thrilling to think- to know that for any act of mine, I shall get twice as much praise or twice as much blame. It is quite exciting to hold the center of the national stage, with the spectators not knowing whether to laugh or to weep. 8 The position of my white neighbor is much more difficult. No brown specter pulls up a chair beside me when I sit down to eat. No dark ghost thrusts its leg against mine in bed. The game of keeping what one has is never so exciting as the game of getting. 9 I do not always feel colored. Even now I often achieve the unconscious Zora of Eatonville before the Hegira. I feel most colored when I am thrown against a sharp white background. 10 For instance at Barnard. Beside the waters of the Hudson I feel my race. Among the thousand white persons, I am a dark rock surged upon, and overswept, but through it all, I remain myself. When covered by the waters, I am; and the ebb but reveals me again. 11 Sometimes it is the other way around. A white person is set down in our midst, but the contrast is just as sharp for me. For instance, when I sit in the drafty basement that is The New World Cabaret with a white person, my color comes. We enter chatting about any little nothing that we have in common and are seated by the jazz waiters. In the abrupt way that jazz orchestras have, this one plunges into a number. It loses no time in circumlocutions, but gets right down to business. It constricts the thorax and splits the heart with its tempo and narcotic harmonies. This orchestra grows rambunctious, rears on its hind legs and attacks the tonal veil with primitive fury, rending it, clawing it until it breaks through to the jungle beyond. I follow those heathen- follow them exultingly. I dance wildly inside myself; I yell within, I whoop; I shake my assegai above my head, I hurl it true to the mark yeeeeooww! I am in the jungle and living in the jungle way. My face is painted red and yellow and my body is painted blue. My pulse is throbbing like a war drum. I want to slaughter something- give pain, give death to what, I do not know. But the piece ends. The men of the orchestra wipe their lips and rest their fingers. I creep back slowly to the veneer we call civilization with the last tone and find the white friend sitting motionless in his seat, smoking calmly. 12 Good music they have here, he remarks, drumming the table with his fingertips. 13 Music. The great blobs of purple and red emotion have not touched him. He has only heard what I felt. He is far away and I see him but dimly across the ocean and the continent that have fallen between us. He is so pale with his whiteness then and I am so colored. 14 At certain times I have no race, I am me. When I set my hat at a certain angle and saunter down Seventh Avenue, Harlem City, feeling as snooty as the lions in front of the Forty-Second Street Library, for instance. So far as my feelings are concerned, Peggy Hopkins Joyce on the Boule Mich with her gorgeous raiment, stately carriage, knees knocking together in a most aristocratic manner, has nothing on me. The cosmic Zora emerges. I belong to no race nor time. I am the eternal feminine with its string of beads. 15 I have no separate feeling about being an American citizen and colored. I am merely a fragment of the Great Soul that surges within the boundaries. My country, right or wrong. 16 Sometimes, I feel discriminated against, but it does not make me angry. It merely astonishes me. How can any deny themselves the pleasure of my company? Its beyond me. 17 But in the main, I feel like a brown bag of miscellany propped against a wall. Against a wall in company with other bags, white, red and yellow. Pour out the contents, and there is discovered a jumble of small things priceless and worthless. A first-water diamond, an empty spool, bits of broken glass, lengths of string, a key to a door long since crumbled away, a rusty knife-blade, old shoes saved for a road that never was and never will be, a nail bent under the weight of things too heavy for any nail, a dried flower or two still a little fragrant. In your hand is the brown bag. On the ground before you is the jumble it held- so much like the jumble in the bags, could they be emptied, that all might be dumped in a single heap and the bags refilled without altering the content of any greatly. A bit of colored glass more or less would not matter. Perhaps that is how the Great Stuffer of Bags filled them in the first place- who knows?

STUXNET Research Paper Example | Topics and Well Written Essays - 1250 words

STUXNET - Research Paper Example As the engineer hooked the computer to the Internet, the worm spread far and wide. How the Stuxnet Worm Spread The Stuxnet worm started to spread in March 2010, but it took its first variant about three months from then to appear. As people learnt about the existence of the worm on 15 July 2010, the servers for two mailing lists were attacked with the distributed denial-of-service on the industrial-systems security. Although at that time, the source of attack could not be worked out, yet it was suspected to be the Stuxnet worm. As a result of the attack, one of the two mailing lists got disabled, thus interrupting a very important informative source for the factories and the power plants. Two more variants of the Stuxnet worm surfaced; the first in March 2010 and the second in April 2010. In the authors’ opinion, the second and substantially improved variant showed up because of slow progression of the Stuxnet worm. The third variant that surfaced in April 2010 had only minor improvements. There is a build time-stamp in thee worm that starts from 3 February 2010. According to the report delivered by the Sky News on 25 November 2010 in the United Kingdom, an anonymous source whose IT security organization was also unidentified sent the news to Sky News that the black market had received a variation of the Stuxnet worm, but there was lack of consensus among the security experts over this matter. How the Stuxnet Worm Works Stuxnet makes use of vulnerability just like Windows uses the shortcut files to expand to new systems. The Stuxnet worm’s design was bottom-up so that it could effectively attack the systems implemented for the management of industrial networks like chemical manufacturing facilities and power plants as well as the systems of Supervisory Control and Data Acquisition (SCADA). In the start, the Stuxnet worm was thought to progress through such removable drives as USB sticks. However, about two weeks after the Stuxnet worm was first id entified, researchers of the Kaspersky Lab working in Moscow found that an unknown security flaw in the sharing of printer resources by the Windows could also help the Stuxnet worm spread. Microsoft found a way to fix this vulnerability with MS10-061 which varies in risk from one type of windows to another. â€Å"At least one aspect of what Stuxnet does is to take control of the process and to be able to do†¦whatever the author or programmer wants it to do. This has potentially devastating consequences, and there needs to be a lot more attention focused on it† (Weiss cited in â€Å"‘Stuxnet’ Worm Far†). The Target of the Stuxnet Worm The main target of the Stuxnet worm is the Siemens software. One trait that distinguishes the Stuxnet worm from most viruses that have been identified to date is that it remains silent till the time the worm locates Siemens software in the Windows system. Once the Siemens software is found, the Stuxnet worm exploits up to four 0-day attacks. The Stuxnet worm infected the SCADA systems in 14 functional plants of Siemens, though the infections could not hold the infected plants’ productions. According to the IDG News reports, the Stuxnet worm has infected systems at the Siemens plants in North America, Korea, and the UK, while the maximum infections have so far been made in the plants operating in