Tuesday, November 26, 2019

Catalysis Definition in Chemistry

Catalysis Definition in Chemistry Catalysis is defined as increasing the rate of a chemical reaction by introducing a catalyst. A catalyst, in turn, is a substance that is not consumed by the chemical reaction, but acts to lower its activation energy. In other words, a catalyst is both a reactant and product of a chemical reaction. Typically, only a very small quantity of catalyst is required in order to catalyze a reaction. The SI unit for catalysis is the katal. This is a derived unit which is moles per second. When enzymes catalyze a reaction, the preferred unit is the enzyme unit. The effectiveness of a catalyst may be expressed using the turnover number (TON) or turnover frequency (TOF), which is TON per unit time. Catalysis is a vital process in the chemical industry. It is estimated that 90% of commercially-produced chemicals are synthesized via catalytic process. Sometimes the term catalysis is used to refer to a reaction in which a substance is consumed (e.g., base-catalyzed ester hydrolysis). According to the IUPAC, this is an incorrect usage of the term. In this situation, the substance added to the reaction should be called an activator rather than a catalyst. Key Takeaways: What Is Catalysis? Catalysis is the process of increasing the rate of a chemical reaction by adding a catalyst to it.The catalyst is both a reactant and product in the reaction, so it is not consumed.Catalysis works by lowing the activation energy of the reaction, making it more thermodynamically favorable.Catalysis is important! About 90% of commercial chemicals are prepared using catalysts. How Catalysis Works A catalyst offers a different transition state for a chemical reaction, with a lower activation energy. Collisions between reactant molecules are more likely to achieve the energy required to form products than without the presence of the catalyst. In some cases, one effect of catalysis is to lower the temperature at which a reaction will process. Catalysis does not change chemical equilibrium because it affects both the forward and reverse rate of reaction. It does not change the equilibrium constant. Similarly, the theoretical yield of a reaction is not affected. Examples of Catalysts A wide variety of chemicals may be used as catalysts. For chemical reactions that involve water, such as hydrolysis and dehydration, the proton acids are commonly used. Solids used as catalysts include zeolites, alumina, graphitic carbon, and nanoparticles. Transition metals (e.g., nickel) are most often used to catalyze redox reactions. Organic synthesis reactions may be catalyzed using noble metals or late transition metals, such as platinum, gold, palladium, iridium, ruthenium, or rhodium. Types of Catalysts The two main categories of catalysts are heterogeneous catalysts and homogeneous catalysts. Enzymes or biocatalysts may be viewed as a separate group or as belonging to one of the two main groups. Heterogeneous catalysts are those which exist in a different phase from the reaction being catalyzed. For example, solid catalysts the catalyze a reaction in a mixture of liquids and/or gases are heterogeneous catalysts. Surface area is critical to the functioning of this type of catalyst. Homogeneous catalysts exist in the same phase as the reactants in the chemical reaction. Organometallic catalysts are one type of homogeneous catalyst. Enzymes are protein-based catalysts. They are one type of biocatalyst. Soluble enzymes are homogeneous catalysts, while membrane-bound enzymes are heterogeneous catalysts. Biocatalysis is used for commercial synthesis of acrylamide and high-fructose corn syrup. Related Terms Precatalysts are substances that convert to become catalysts during a chemical reaction. There may be an induction period while the precatalysts are activated to become catalysts. Co-catalysts and promoters are names given to chemical species that aid catalytic activity. When these substances are used, the process is termed cooperative catalysis. Sources IUPAC (1997). Compendium of Chemical Terminology (2nd ed.) (the Gold Book). doi:10.1351/goldbook.C00876Knà ¶zinger, Helmut and Kochloefl, Karl (2002). Heterogeneous Catalysis and Solid Catalysts in Ullmanns Encyclopedia of Industrial Chemistry. Wiley-VCH, Weinheim. doi:10.1002/14356007.a05_313Laidler, K.J. and Meiser, J.H. (1982). Physical Chemistry. Benjamin/Cummings. ISBN 0-618-12341-5.Masel, Richard I. (2001). Chemical Kinetics and Catalysis. Wiley-Interscience, New York. ISBN 0-471-24197-0.Matthiesen J, Wendt S, Hansen JØ, Madsen GK, Lira E, Galliker P, Vestergaard EK, Schaub R, Laegsgaard E, Hammer B, Besenbacher F (2009). Observation of All the Intermediate Steps of a Chemical Reaction on an Oxide Surface by Scanning Tunneling Microscopy.. ACS Nano. 3 (3): 517–26.  doi:10.1021/nn8008245

Saturday, November 23, 2019

Hanging Upside Down is Fun! The Other Side of The Essay Expert

Hanging Upside Down is Fun! The Other Side of The Essay Expert Sometimes the greatest things to be acknowledged for are not work-related. I was therefore very excited to be featured in the Escape Adulthood blog. Escape Adulthood is a company whose mission is to â€Å"annihilate Adultitis†! As much as I am behind the mission of my own company, I’m thrilled to be part of this grand vision to bring lightness and childlike enthusiasm to the lives of as many people as possible! I hope you enjoy seeing this other side of The Essay Expert. Hint: I talk a lot about being upside down.

Thursday, November 21, 2019

Visual analysis of an advertisement Essay Example | Topics and Well Written Essays - 1750 words

Visual analysis of an advertisement - Essay Example This "Visual analysis of an advertisement" essay outlines the purpose of the image and its message of the Barnardo’s social campaign. The message of this image is straightforward and is embedded in the message at the top, right-hand corner which reads, â€Å"Abuse through prostitution steals children’s lives.† A young girl sits next to an older man in a situation that denotes child abuse and prostitution. The message of the image is to end child prostitution, trafficking and abuse by preventing and restoring the stolen childhood. The campaign with the visual was launched worldwide, intended for a global audience since child prostitution and trafficking is a global experience that happens everywhere (Aldrich, 2003). The image relates to the mindset of everyone, since even those who don’t have children were once children, and it is sad to imagine getting robbed of one’s innocence and childhood. By appealing to the emotions of the audience, the visual seeks to bring attitude change in the audience. Neutral colors are used to give the visual a lifeless effect to the look of the young girl (Aslam, 2006). The image shows a young girl with an aging face and a middle-aged man lying next to her. The aging and lifeless effect of the image means that the abuse of the young children through prostitution makes the children lifeless as a result of being abused by older men since her childhood. Furthermore, the child has a very distressing facial expression that shows the traumatic impact child prostitution has on the children.

Tuesday, November 19, 2019

Case analysis and presentation on the following...All about Chrysler, Study

Analysis and presentation on the following...All about Chrysler, Chrysler asks for financial Aid, and The Chrysler-Fiat Alliance - Case Study Example However in the 1970s a number of factors including the 1973 oil crisis almost brought the corporation to the verge of bankruptcy. In the 1980 a CEO known as Lee lacocca was brought in and he is remembered for having salvaged the company as it gained during his reign and it recovered from the situation that it was in (Derdak 85). Chrysler later merged with a German automaker-Daimler Benz AG in 1998 to form Daimler Chrysler. This merge was faced with a lot of opposition from its investors and it was later sold to Cerberus Capital Management and in 2007, it was rechristened to Chrysler LLC (Bayley and Hunter 88). Despite this, Chrysler was affected by the automotive industry crisis that occurred in the period between 2008 and 2010 and was declared bankrupt in 2009.By mid-2009, Chrysler emerged from bankruptcy proceedings with Fiat, U.S and Canadian governments among others as the sole owners. Over the next couple of years Fiat slowly acquired the shares of all the other partners due to unforeseen circumstances and by 2011, Fiat subordinately owned the Chrysler group wholly (Chassagnon 114). In order to repay the loan that the corporation owed the federal government, it had to seek for assistance from other institutions in order to ensure its survival and to avoid being bankrupt again. The corporation had been previously funded by the government to help it rise from bankruptcy (Bayley and Hunter 99). It further requested the Canadian government to fund their projects but it later withdrew the request. The corporation declined the support of the government in funding their projects claiming that they were being used as a political football. The corporation’s management stated that this would be disadvantageous to the company (Chassagnon 130). The management added that the issue of financial aid had been politicized. This issue came after some politicians claimed that the money that the corporation had requested was too much and was over beyond their

Sunday, November 17, 2019

The Truth Behind Lies Essay Example for Free

The Truth Behind Lies Essay September 11, 2001 is the most tragic day in Americas history. These attacks were a series of United Airlines plane hijackings by Al-Qaeda radicals. Two planes hit the twin towers, one hit the pentagon, and another was aimed to hit either the White House or Capital Building but was crashed prematurely. Although the death count is not an exact number, it is estimated to be around three thousand people. There are many conspiracies surrounding this tragic event, which claim this attack was not one committed by terrorists, but by the United States government. Motifs for a staged attack would be to justify the invasion of Middle Eastern countries for geostrategic reasons. Healthy skepticism is expected when an event of this magnitude occurs but to completely put this off as an inside job is simply naà ¯ve. September 11, 2001 was a terrorist attack planned by radical leader, Osama Bin Laden, not a conspiracy by Americas government, and there is plenty of information to prove it. Conspiracy theorists make rash claims and provide their listeners with half facts when the entire truth has been unveiled. They lack credibility and see only what they wish to see while ignoring the blatantly obvious facts that are right in front of them. Many reasons have been given as to why this was an inside job, such as a lack of debris found at the crash site of Flight 93. Others say that jet fuel does not burn hot enough to melt the steel structures of the twin towers, and multiple explosions were heard and reported by those inside the buildings. Building 7 of the World Trade center was what many conspirators focused on. They stated that the building was demolished and that its lower supports had bombs planted on them that caused  the building to go down rather than fires created by debris from the two initial attacks. Another argument is that the hole in the pentagon, created by Flight 77, was much too small for an airliner to make and rather missiles were shot into the building. The reasons given for these attacks are clear; Countries such as Iraq and Afghanistan are rich in oil and all the United States government needed was a reason to invade. Of course all of these theories can be disproven when facts are brought to the table. Flight 93, on the date September 11, 2001 was a quarter full having forty four people on board including four suspected hijackers. The plane was a Boeing 757-222 on route from Newark International Airport to San Francisco International Airport in California (The Crash of Flight 93, 2). The Twin Towers were first hit at 8:46 AM Eastern Time (Flight 93, 4). At 9:23 the pilots of Flight 93 received a transmission warning of possible cock pit intrusion, and, at 9:26, forty minutes into the flight, three passengers put on headbands, stormed the cock pick, an took control of the plane (Flight 93, 6). Passengers were made aware of the hijacking, of what was happening in New York, and began calling loved ones to say good bye. They bravely made the decision to stop what was happening, overwhelm the hijackers, and crash the massive plane. The plane crashed head on going around five hundred miles per hour, into a field near Shanksville, Pennsylvania (Flight 93, 12). Conspiracy theorists argue that much too little debris was recovered from the crash site for a plane of that size to have hit. In the past when planes crash, debris is scattered everywhere but, in the case of Flight 93, there was very little debris to be seen. This is because most planes attempt to crash-land when a plane malfunctions, scattering debris all around. Due to the angle and amplitude the plane hit the ground at, the engine and black boxes were buried fifteen to twenty five feet underground, and were not discovered until weeks after. Other debris was found scattered up to eight miles from the initial crash zone (Flight 93, 29). Continuing, the twin towers supports were made from A36 steel, varying between four inches thick at the base, and a quarter inch thick at the top (Franco, 2). Jet fuel has a maximum burning temperature of 825 degrees Celsius and theorists have stated that jet fuel does not burn hot enough to  melt steel which has a melting point of 1,370 degrees Celsius (Kross, 1). While the steel was not melted, it became soft at 538 degrees Celsius (Kross, 3), and weakened to the point of being unable to support the 500,000 ton structure. Therefore, it is proven that burning jet fuel was the cause of the buildings collapse; not the explosions that were reported at the base of the building. No actual evidence has ever been found of any explosions separate to those made by the planes. These buildings were not systematically demolished, but rather taken down by the planes that crashed into them, just as was reported. Building seven of the World Trade Center (which was separate from the Twin Towers) also has controversy surrounding it. It is believed by conspirators that bombs were planted at the base of the building and that is what caused it to fall, this has no truth to it whatsoever and no evidence was found of any bombs. Building seven was only 400 feet away from the 1,300 foot Tower that was collapsing. As the Tower peeled open, a perimeter column fell creating a gaping twenty story hole in the building, and igniting numerous fires throughout (Benson, 35). Firefighters were preparing to enter the building when they were ordered to abandon it (Benson, 39), its collapse was imminent at that point. Conspirators argue that Building 7 should have collapsed to the side and not straight down like a building does when being demolished. Of course it collapsed straight down! It was a fifty story building made up of separate pieces instead of one solid building, just like the Towers (Benson, 60). This evidence further proves that anybody who believes the government is responsible for September 11, 2001 is drawing a story around the truth like a child drawing around their hand. The final piece of evidence that these theorists use it that the hole Flight 77 made in the pentagon was much too small for a plane to make, and there was too little wreckage from the plane recovered. French Author, Thierry Mason, concludes that the pentagon was not struck by a plane, but by a satellite guided missile, part of an elaborate United States Military coup. Mason argues that a 757 airliner has a wingspan of 125 feet, why was the hole only measured to be seventy five feet (The Pentagon, 24)? The truth is, a real jet does not punch a cartoon like outline of itself when hitting a  reinforced concrete fortress. The planes wing scraped the ground prior to full impact and the other was sheared off by the pentagons blast resistant columns (The Pentagon, 36). There was absolutely no lack of debris found either. Black boxes were found, engines were found, pieces of plane with United Airlines markings were found (The Pentagon, 97)! All of the claims made by conspirators lack one c rucial thing, any truth whatsoever. September 11, 2001 was a truly tragic event in our nations history and those who lost their lives will be remembered. It is disrespectful for conspiracy theorist to make such rash and absurd claims that the United States Government is responsible for their deaths. Conspiracy theorists have no actual hard evidence that anything they say is true and are simply telling lies on lies with a speckle of truth in between. If one was to look at the credibility of theorists such as those who produced the film Loose Change, a film attempting to persuade that September 11, 2001 was a government conspiracy, may second guess believing a word they say. It is important to educate ones self and not believe everything that is said like a child does. Look at the real proven facts and evidence and the answer will be apparent.

Thursday, November 14, 2019

Reshaping Our Conception of the Amateur Astronomer Essay -- Explorator

Reshaping Our Conception of the Amateur Astronomer Until recently, if you had asked me to describe what I would have envisioned an astronomer to look like, I probably would have given you two alternate pictures; the first would be the academic or professional astronomer-aided by grants, funding agencies, university budgets, and access to the latest technology in the field. The other astronomer, then, would be the "amateur" astronomer: the wide-eyed observer whose sole passion in life is to design, build, and use telescopes of their own creation. While I am certain that both of these stereotypes exist, I was surprised to discover that there is indeed a third type of astronomer, namely the "serious amateur." The serious amateur falls somewhere in between my two previous categories; while the professional/academic astronomer would classify an amateur as "anyone who has not earned a graduate degree in astronomy...," the serious amateur would more likely view his or her non-professional status as a result of "...not earn(ing) his or her l iving from watching the skies." [1] Nonetheless, with the aid of recent developments in astronomical technology, a serious amateur astronomer now has the ability to aid professional astronomers by observing unrecorded (or underrecorded) stellar objects. Indeed, the present comet Hale-Bopp was simultaneously discovered by both a professional and a serious amateur astronomer alike. Therefore, in this article I would like to outline some of the new technological advances and new relations between serious amateurs and professional astronomers, give some examples of the "new" astronomer, and then analyze the changing role of the astronomer--including both the roles of the professional and of the se... ...ercury, p. 38. 5. Koch, Bernd. "Amateurs and the CCD Revolution." The Mercury, p. 40. 6. Fountain, Henry. "Backyard Astronomers Enlist as Foot Soldiers of Astrophysics." The New York Times, 3/18/97, C4. Bibliography:       http://www.halebopp.com    Jevons, F. R., Science Observed. London: George Allen & Unwin Limited, 1973.    Latour, Bruno. Science in Action. Cambridge, Massachusetts: Harvard University Press, 1987.    Wilcox, Ken. "The Golden Age of Amateur Astronomy." The Mercury, volume 25, #1, Jan/Feb 1996. pp.32-35.    Bracher, Katherine. "Amateur Astronomy in America." The Mercury, volume 25, #4, Jul/Aug 1996. pp.7, 25-27.    Fountain, Henry. "Backyard Astronomers Enlist as Foot Soldiers of Astrophysics." The New York Times Tuesday, March 18, 1997 C4.    Koch, Bernd. "Amateurs and the CCD Revolution."Sky and Telescope, January 1997. pp. 38-42.

Tuesday, November 12, 2019

American Literature Essay

Works of art reflect the influences of the period, during which artists have created them. Any form of art exposes the trends prevailing in the period of time when the art was created. Paintings belonging to varied periods differ from each other, as the artists follow a style that is reminiscent of the period they lived in. Two such paintings which reflect the periods in which they were painted are Kindred Spirits by American Asher Durand and The Gross Clinic by American Thomas Eakins. The painting Kindred Spirits, painted in 1849 reflects Romanticism whereas the painting The Gross Clinic reflects Realism. In this paper we will analyze these two paintings and focus on the differences in ideas and attitudes expressed through the paintings. Differences The painting Kindred Spirits reflects the period of Romanticism during which the emphasis was placed on the depiction of feral nature in paintings. In this painting, Asher Durand has captured a rich and vibrant natural landscape. Although the painting depicts Thomas Cole and William Cullen Bryant, the natural landscape is more prominent in the painting. The natural features like Catskill Mountains, the Fawns Leap and the Kaaterskill Falls are incorporated in the landscape. Durand has removed himself from the painting and decided to include Cole whom he wanted to honor through his painting. But the one of the major characteristics of Durand’s landscape paintings is visible in this painting also and that is depiction of harmonious nature. â€Å"Durand’s landscapes almost always move toward harmony, and he located his own vision of landscape solidly within the aesthetic category of the â€Å"beautiful,† as this term was understood in the nineteenth century. † (PecK). The minute details of nature are highlighted by Durand. The depiction of a real landscape points out that Durand wished to bring forth a realist image of the nature rather than an idealized one where an imaginary landscape is depicted in a painting. The aesthetic beauty of nature is revered and admired by Durand. The painting The Gross Clinic presents a view which differs vastly from Romanticism. Being a realist painting, The Gross Clinic depicts a surgical theater where a surgery is being carried. A real event of surgery is depicted on the canvas, in spite of the fact that the scene was horrific. Through this painting, Eakins presents the reality of life in an audacious manner. The realist attitude of Eakins towards life is portrayed through his painting. The conditions in which a surgery was performed during the nineteenth century are presented in the painting. The painting Kindred Spirits provides a beautiful view of nature which is pleasant and soothing whereas the painting The Gross Clinic disturbs the mind of the looker. Eakins was more interested in the events that occurred in real life and he insisted on capturing those events in a realistic way. His painting The Gross Clinic is one such painting that focuses on a real event which is painful and disturbing but necessary to understand the life of that period. The atmosphere in a surgical theater, the naked human body and a distressed woman provide a grim but real picture of life. The display of nudity which prevailed in late Nineteenth Century is included in this painting in form of the naked human body upon which surgery is being performed. The pleasing beauty of nature, which is represented in the painting Kindred Spirits, contrasts with the horrifying depiction of a surgery in The Gross Clinic. Works Cited Peck, Daniel. Unlikely Kindred Spirits: A New Vision of Landscape in the Works of Henry David Thoreau and Asher B. Durand. American Literary History. 17:4(2005) 687-713. http://alh. oxfordjournals. org/cgi/content/ful

Sunday, November 10, 2019

Off Balance Sheet Financing Practices Essay

OBSF is most of the times used by business enterprises to maintain their leverage or gearing positions in such a way which would not have any negative implications on the company. In the business world of today, OBSF is recognized as an important means for raising finance by means of operating leases, joint venture and collaborations with respect to R&D. Following Off Balance Sheet Financing method results in significant variations in the overall financial reporting of an entity. Considering the changes in accounting and financial reporting requirements, it is generally expected that the companies using these technique will be more able to run their operations efficiently. However, keeping in view the case of off balance sheet financing and accounting in this respect, it is argued that while using OBSF companies are able to not disclose entirely the financing of their capital expenditures and thus the information required to be disclosed in this respect is not made available to the interested parties (Tyrrell 1986). This report discusses this area of accounting and explains how OBSF is actually promoted by the market economies and the expectations of increased profits from the companies. The usage of off balance sheet accounting and financing is not new. In the beginning of 20th century, this concept of managing a company’s balance sheet gained fame and the banking and other corporate sector applied this technique in their best possible interest with the main objective of keeping their balance sheets light weighted. Apart from a benefiting role played by the off balance sheet ccounting techniques, there are some serious consequences which are often associated with the application of this concept. As for instance, it is argued that among many other reasons, the practices of off balance financing and accounting also had a significant share in the recent financial downturn (Allen, et al. 2002). In this regard, Enron would be a good example to look upon. While striving for a healthy outlook o f Enron’s balance sheet, the management made use of special purpose entities with the objective of making large transactions which would not appear on the balance sheet of the company. This resulted in a healthy balance sheet outlook with huge of amounts of capital inflows but at the expense of nothing. However, this bubble of progress did not last long as the company’s stock prices started fluctuating sharply and consistently. These events created a sense of being not informed entirely about the company’s operations among the investors and after the Enron’s climax, the regulators jumped in with Sarbanes Oxley Act 2002. The Act was aimed at securing the investments of investors and introducing regulations with respect to corporate social responsibility. But these checks proved to be ineffective upon the emergence of the financial crisis in 2008 (Hall and Liedtka 2007). Increase in the global competition and more expectations from the investors and shareholders to maximize their value of investments are regarded as the driving forces in the market which influence management to improve the financial picture of a company. In addition, these expectations pose pressure on the management to find ways which may result in better presentation of the financial statements and improved earnings (Boot and Thakor 1991). The Banking sector in particular and other sectors in general are mostly seen following this approach. As for instance, there has been observed a trend of investing in such portfolios and instruments which are regarded as high risk investments. But the intention behind this is to improve or strictly stating ‘inflate’ the earnings of an enterprise without having regard to the riskiness of such investment decisions and the fact that the stakeholders of the business need justification of such improvements in the performance in the form of financial statements disclosures. For the purposes of obtaining security on the risky investments, corporations tend to enter into complex third party arrangements which cannot be disclosed in the financial statements. Apart from this, one other motivating factor which is regarded as the major reason behind this approach of management is that they have their own interests and objectives. As for instance, managers are better off in their performance appraisals when the company is showing profits consistently (Boone and Raman 2001). The practices of off balance sheet financing and accounting, as stated earlier, comprise of operating leases, joint venture and collaborations with respect to R&D. Among these options, operating lease holds special importance and is given more consideration by the management due to the fact that they require minimum disclosures in the financial statements and are usually for a long term. Lease accounting is covered by IAS 17, SSAP 21 (UK) and FAS 13 (USA) (McGerty 2004, Lim, Mann and Mihov 2005). Prior to the formulation of these accounting standards, there were no obligations on the companies to disclose in their financial statements the future payments related to lease and therefore leasing was recognized as an off balance sheet financing technique. Apart from leasing techniques, there are various other methods being employed by different companies to move certain items off the balance sheet of the company. The use of off balance sheet techniques has been used to manipulate things. The most commonly used techniques to manipulate the financial information presented in the balance sheet of a company include swaps, variable interest entities (VIEs) and Special Purpose Entities (SPEs) (Ketz 2003). Although these tools have been used by companies around the world for different purposes which are mostly disclosed and transparent but the misuse of these tools has been also observed frequently by way of not disclosing the true facts. This practice has caused major setbacks to the global economy and also shattered the confidence of shareholders and investors (Hall and Liedtka 2007). As for instance, the collapse of Lehman Brothers is argued to have resulted due to off balance sheet approach followed by the company. In order to narrow down its balance sheet, Lehman Brothers moved its assets worth US dollar 50 billion from its balance sheet with the objective of portraying less amount of debt in the balance sheet (Rezny 2010). Keeping in view the above discussion and the facts stated related to the real world cases, it can be said that it is high time for the respective authorities to take measures in relation to this area of financial reporting. It is recommended that the governmental authorities and other financial reporting standards issuing bodies shall intervene appropriately through the right channels to ensure transparency in the financial reporting. Apart from this, the board of directors of corporations shall standardize the decision making processes and perform an effective oversight duty. In addition, it shall be made obligatory for business enterprises notwithstanding the sectors into which they fall, that every transaction shall be disclosed appropriately in the financial statements. Furthermore, the managers shall be motivated not pressurized to perform in the best interest of the organizations (Adams 1998). While concluding this report, it can be said that applying off balance sheet accounting and financing, whether for a good or evil purpose, has become necessary due to the increased expectations of the investors and shareholders related to the profitability of a business concern and also for the purposes of improving the financial statements overlook. Moreover, the lack of regulatory measures in this respect also has its share in promoting the adoption of this approach. Apart from this, it can also be stated that the benefits resulting from off balance sheet accounting are also considered as a means of attaining hidden objectives by managers which in turn motivates them to misuse the concept and benefit from the regulatory loopholes. For the purposes of addressing these issues, it is pertinent that the regulatory authorities who are responsible shall make such arrangements which may promote such financial reporting practices which are more representative of the facts. In addition to this, the disclosure requirements related to off balance sheet accounting and financing activities are required to be revisited.

Thursday, November 7, 2019

What is Urban Fantasy Definition and Examples

What is Urban Fantasy Definition and Examples What is Urban Fantasy? Definition and Examples Urban fantasy is perhaps one of the most exciting subgenre fantasies right now. From werewolves in Manhattan to gnomes in suburban gardens, it is a major part of the movement that is re-defining â€Å"fantasy† in the 21st-century.But what is urban fantasy exactly - and where can you go to read more of it? This guide is here to help, along with a few tips on how to write urban fantasy in this magical subgenre.What is urban fantasy?Urban fantasy describes a subgenre of fantasy in which the real world collides with the decidedly supernatural or magical world. Sounds simple, right? Think again! Fantasy and its subgenres are notoriously elastic, making the definition of â€Å"urban fantasy† decidedly open-ended. In the past, the term’s been used to describe a fantasy story that is set in:a city in an alternate world,a city in the modern world, orthe modern world.These days, this is the understanding that is most widespread: to be an urban fantasy, the story simply ne eds to be a fantasy with supernatural elements that is set in our world and modern time. Under this definition, the â€Å"urban† in â€Å"urban fantasy† is a bit of a red herring. So long as there are supernatural elements, the story can take place in either a modern New York City or Milwaukee, and it will still count.Urban fantasy stories also generally have strong tropes, such as gritty action, a noir feel, and a procedural plot (and we’ll get into this later in this post). This is why you’ll commonly hear the Sookie Stackhouse series, which is actually set in a rural small-town, labeled as an â€Å"urban fantasy† - whereas Harry Potter, for instance, rarely is.How does it differ from paranormal romance?Paranormal fantasy and urban fantasy are two birds of the same feather, which explains why they’re confused so often! Both are speculative fiction with supernatural elements in a real-world setting. Both also feature a romantic plot or sub plot in some shape or form.However, romance is the main plot and primary conflict in paranormal romance, while it is generally a subplot in urban fantasy. More than that, urban fantasies are known to have gritty violence and a tone that can get so dark it might even touch the horror genre. Keeping that mind, let’s see what urban fantasy looks like in action.Examples of urban fantasyThe best way to learn what is urban fantasy is to look at some examples! Here are two urban fantasy books that helped define the genre.American Gods by Neil GaimanIn the bygone days, people in the United States believed in gods and mythological beings. Indeed, immigrants brought leprechauns, elves, and all sorts of magical spirits with them when they came to the U.S. However, the influence of these deities has begun waning as belief in them dies and people turn their attention to the new gods: media and technology.This is the stage of Gaiman's acclaimed novel, which begins with an ex-convict, Shado w, being accosted by a Mr. Wednesday, who is not all that he seems. Shadow soon discovers he is standing in the middle of a war between America's ideological past and future - with nothing less than the country's fate hanging in the balance.Why is it a good sample of urban fantasy? American Gods is a 21st century classic of the genre: a grand fusion of fantasy and the modern world that doesn’t forget to explore the ramifications of such a mindmeld. Defying genre expectations, also  American Gods is not situated in a city. Instead, Shadow’s road trip is set mostly in America’s liminal spaces - its rest stops, motels, and small towns.The Dresden Files by Jim ButcherIn an embattled Chicago where vampires, demons, werewolves, and fairies co-exist with humans, Harry Dresden is the world’s only â€Å"consulting wizard.† Hired by humans and supernatural beings alike to solve everything from murders to rogue bakus, he has to get by on his private inves tigator’s salary, even as his work thrusts him into the darkest - and most magical - corners of gritty Chicago.Why is it a good sample of urban fantasy? Another classic in the genre - and a popular example of the way that traditional P.I. plots and fantasy collide in urban fantasy.And if you’d like the whole buffet of urban fantasy: head over to this Reedsy Discovery post of  20 best urban fantasy books  or this post that contains  33 best vampire books. You can also check out this list of the 100 best fantasy series ever, which includes a number of urban fantasy seriesPRO-TIP: To get early and exclusive access to new indie urban fantasy books, consider signing up for Reedsy Discovery! It's free and you'll be the first to discover tomorrow's bestsellers in the genre.How to write urban fantasyConfident that you know what urban fantasy is now and want to give writing it a go? Great. Here are some tips to help you along.1. Know the tropes How to Create a Character Profile: the Ultimate Guide (with Template) Read post Urban fantasies are also character-driven at heart. First person point of views abound, letting readers inside the head of the protagonist. It would be well worth your time to sit down and figure out the key details of your character, including their motivation and backstory. If you need help, you can grab this free fillable character profile.The best part of writing urban fantasy is that there’s so much room to explore. Now that you have a framework for the genre, it’s up to you to pick up that pen - and let your imagination carry you the rest of the way.Do you write or read urban fantasy? Leave your thoughts (and book recommendations) in the comments below!

Tuesday, November 5, 2019

Biography of Vo Nguyen Giap, Vietnamese General

Biography of Vo Nguyen Giap, Vietnamese General Vo Nguyen Giap (August 25, 1911–October 4, 2013) was a Vietnamese general who led the Viet Minh during the First Indochina War. He later commanded the Vietnam Peoples Army during the Vietnam War. Giap was the deputy prime minister of Vietnam from 1955 to 1991. Fast Facts: Vo Nguyen Giap Known For: Giap was a Vietnamese general who commanded the Vietnam Peoples Army and orchestrated the capture of Saigon.Also Known As: Red NapoleonBorn: August 25, 1911 in Lá »â€¡ Thá » §y,  French IndochinaParents: Và µ Quang Nghià ªm and Nguyá »â€¦n Thá »â€¹ Kià ªnDied: October 4, 2013 in Hanoi, VietnamEducation: Indochinese UniversitySpouse(s): Nguyen Thi Minh Giang (m. 1939–1944), Dang Bich Ha (m. 1946)Children: Five Early Life Born in the village of An Xa on August 25, 1911, Vo Nguyen Giap was the son of Và µ Quang Nghià ªm and Nguyá »â€¦n Thá »â€¹ Kià ªn. At the age of 16, he began attending a French lycà ©e in Hue but was expelled after two years for organizing a student strike. He later attended the University of Hanoi, where he earned degrees in political economy and law. After departing school, he taught history and worked as a journalist until he was arrested in 1930 for supporting student strikes. Released 13 months later, Giap joined the Communist Party and began protesting against French rule of Indochina. During the 1930s, he also worked as a writer for several newspapers. Exile and World War II In 1939, Giap married fellow socialist Nguyen Thi Quang Thai. Their marriage was brief, as he was forced to flee to China later that year following the French outlawing of communism. While in exile, his wife, father, sister, and sister-in-law were arrested and executed by the French. In China, Giap joined with Ho Chi Minh, the founder of the Vietnamese Independence League (Viet Minh). Between 1944 and 1945, Giap returned to Vietnam to organize guerilla activity against the Japanese. Following the end of World War II, the Viet Minh was given authority by the Japanese to form a provisional government. First Indochina War In September 1945, Ho Chi Minh proclaimed the Democratic Republic of Vietnam and named Giap as his interior minister. The government was short-lived, however, as the French soon returned to take control of the area. Since the French were unwilling to recognize Ho Chi Minhs government, fighting soon broke out between the French and the Viet Minh. Given command of the Viet Minhs military, Giap soon found that his men could not defeat the better-equipped French and he ordered a withdrawal to bases in the countryside. With the victory of Mao Zedongs communist forces in China, Giaps situation improved, as he gained a new base for training his men. Over the next seven years, Giaps Viet Minh forces successfully drove the French from most of North Vietnams rural areas; however, they were unable to take control of any of the regions towns or cities. At a stalemate, Giap began attacking into Laos, hoping to draw the French into battle on the Viet Minhs terms. With French public opinion swinging against the war, the commander in Indochina, General Henri Navarre, sought a quick victory. To accomplish this he fortified Dien Bien Phu, which was situated along the Viet Minhs supply lines to Laos. It was Navarres goal to draw Giap into a conventional battle where he could be crushed. To deal with the new threat, Giap concentrated all of his forces around Dien Bien Phu and surrounded the French base. On March 13, 1954, his men opened fire with newly obtained Chinese guns. Surprising the French with artillery fire, the Viet Minh slowly tightened the noose around the isolated French garrison. Over the next 56 days, Giaps troops captured one French position at a  time until the defenders were compelled to surrender. The victory at Dien Bien Phu effectively ended the First Indochina War. In the ensuing peace accords, the country was partitioned, and Ho Chi Minh became the leader of communist North Vietnam. Vietnam War In the new government, Giap served as the minister of defense and commander-in-chief of the Peoples Army of Vietnam. With the outbreak of hostilities with South Vietnam, and later the United States, Giap led North Vietnams strategy and command. In 1967, Giap helped oversee the planning for the massive Tet Offensive. Giap was initially opposed to a conventional attack; he had goals that were both military and political. In addition to achieving a military victory, Giap hoped the offensive would spark an uprising in South Vietnam and show that American claims about the wars progress were wrong. While the 1968 Tet Offensive proved to be a military disaster for North Vietnam, Giap was able to achieve some of his political objectives. The offensive showed that North Vietnam was far from being defeated and significantly contributed to changing American perceptions about the conflict. Following Tet, peace talks began, and the United States ultimately withdrew from the war in 1973. Following the American departure, Giap remained in command of North Vietnamese forces and directed General Van Tien Dung and the Ho Chi Minh campaign that finally captured the South Vietnamese capital of Saigon in 1975. Death With Vietnam reunified under communist rule, Giap remained minister of defense. After retiring, he authored several military texts, including Peoples Army, Peoples War and Big Victory, Great Task. He died on October 4, 2013, at Central Military Hospital 108 in Hanoi. Legacy Giap was much admired for his military skills, even by leaders in the West, some of whom referred to the Vietnamese general as Red Napoleon. Giap had no formal military training; nevertheless, he was able to drive the Americans to a stalemate in Vietnam and capture the city of Saigon from the South Vietnamese. Sources Lawrence, Mark Atwood.  The Vietnam War: a Concise International History. Oxford University Press, 2010.Warren, James A.  Giap: the General Who Defeated America in Vietnam. Palgrave Macmillan, 2013.

Sunday, November 3, 2019

Wall street journal Essay Example | Topics and Well Written Essays - 1250 words - 2

Wall street journal - Essay Example It has also been equipped with Apple’s Touch ID fingerprint reader. The Touch ID allows users to purchase items within apps by using Apple Pay payment services in addition to also acting as a security feature (Wakabayashi, 2014). In July 2013, Apple announced that it would work with International Business Machines Corp so as to develop iPad and iPhone apps that would cater to the workplace. By positioning the iPad as a possible PC replacement for the newly emergent generation of workers, Apple is noted to be aiming at attempting to answer the existential question noted to be facing tablet computers as technology continues to evolve. As smartphones continue to grow bigger with more powerful processors and larger screens, this trend is noted to be visible in Apple’s own products as is demonstrated in the case of the newly released iPhone 6 plus which comes with a 5.5-inch display that is nearly encroaching on iPad Mini’s 7.9-inch screen. Having been the first tablet computer in 2010, Wakabayashi (2014) points out that the iPad was largely a runaway success but demand for the product has started to gradually slow. A key reason as to why the sale of tablets is gradually decreasing is that people that own iPads are not replacing their tablet computers nearly as often as they tend to swap their phones. It is estimated that about 46% of the iPads that are currently in use are the original iPad and iPad 2 that were initially introduced in 2010 and 2011 respectively. The new iPad Air 2 is largely expected to help drive what will be â€Å"an upgrade cycle† among the currently existing owners of iPads. Other than the iPad Air 2, Apple also plans on unveiling a new iPad Mini 3, that will come with Touch ID as well as a new iMac personal computer. To compete with lower priced rivals that run Google Inc’s Android operating system, Apple cut the price of last year’s iPad model down to $299 while that for its previous iPad minis was reduced to $249. Apple is also