Wednesday, August 14, 2019

Why trains are the best way to travel Essay

WHEN you travel long term you have plenty of time to ponder the big questions. Maybe that’s why philosophy and travel go so well together. You finally have the time to really think about what the hell Confucius and Plato were trying to get at†¦ Maybe that’s why I also love to travel by rail. Above all other forms of long distance transport, trains are my favourite. I’m comfortably sitting, watching a frozen landscape of farmland, forests and tiny villages fly by my window. Drifts of snow rise and fall like endless frozen waves as skeletal trees scratch at the sky across the distance, disappearing over the horizon, as the sun sets in a radiant arc of crimson fire. The world is bare, open and, above all else, interesting and full of wonder. This is what should make train rides important to travellers. Modern conveniences like email, smartphones and supermarkets have made life more efficient than ever before but in doing so something’s been lost. Don’t get me wrong, 2013 is the best time to be alive (ever!), but I do think we all could learn to appreciate ‘the journey’ a little more than we do. In modern life the journey has taken a definitive backseat to the destination. I put long distance train travel in roughly the same category as calligraphy, wax seals, orchestras and Shakespearean English. There may be more efficient, easier and faster ways to accomplish writing, making music or talking but the ‘romance of the journey’ makes these endeavours both interesting and valuable. The difference is not taking the journey for an inconvenience that’s in the way of getting somewhere, but rather in enjoying the journey for what it is. Flying is obviously more efficient in regards to time, but it lacks in journey aesthetics. Taking a commercial flight really doesn’t allow for much appreciation for a country’s’ aesthetics (unless you count Virgin’s flight attendants) . Another downside to flying is that planes are cramped, much like being a sardine in a can (only with less vegetable oil). There’s also the fact that you’re hurtling through the open sky at 800km/h in a hulking 500 tonne machine made of metal and plastic – maybe you can tell that I’m not a fan of flying. What about buses? Buses unfortunately are a necessary evil in the same way that McDonalds is a necessary evil at 3am on a Sunday morning. Buses, while often cheap offer neither efficiency or the journey experience and come a very distant third choice. Railroads are quite often cut through remote  wilderness far from highways and roads, giving you a sense of remoteness that’s hard to match with other forms of transportation, perfect for moments of quiet contemplation and reflection and often amplified by the beautiful scenery. There’s also the comfort factor to consider. If you’re the butt of beanstalk jokes, journeying by rail allows for more leg and shoulder room than a bus and a flight combined.

Tuesday, August 13, 2019

Critical evaluation of the international Accounting Standard and Essay

Critical evaluation of the international Accounting Standard and Financial Reporting Standard that applied on BRITIVC plc - Essay Example investors and lenders. This report specifically aims at the critical evaluation of the key financial information provided in the financial statements of Britvic Plc. Those key items are 1) Revenues, 2) Property, Plant and Equipment, 3) Earnings per share. These key items are evaluated in the light of their relevant accounting standards as to check whether these areas are consistent with providing the useful information to the lenders and investors. The following discussion and evaluation highlights these specific areas on separate basis so that each individual key accounting area can be judged regarding the achievement of IAS and IFRS objective (IFRS and IAS Summaries- English, 2011-2012). IAS 18 covers revenue recognition for the preparation of financial statements. The major criterion for recognizing the revenues is the transfer of risks and rewards between the parties to the sales contract. Seller transfers the risks associated with the selling item in response to a reward received from the buyer. When risks and rewards are transferred to the concerned parties, the revenues are deemed to be recognized by the selling entity. As far as the disclosure requirements of IAS 18 are concerned, minimal disclosure are required such as the total revenue generated during the current period along with comparative figure of the last year (BDO, n.d.). If the financial statements of Britvic Plc. are accounted for the year 2012, it can be clearly observed from the statement of comprehensive income that the company has generated the revenues of around  £1,256 million. In the previous year, the company had upward revenues of around  £1,290 million. From the perspective of disclosure requirements, the company has provided the appropriate disclosure requirements in the statement of comprehensive income (Annual Report Britvic Plc., 2012). Besides this disclosure requirement of IAS 18, certain other requirements relating

Monday, August 12, 2019

Fundamentals of Finance Essay Example | Topics and Well Written Essays - 2750 words

Fundamentals of Finance - Essay Example The company’s current drill and platform was purchased 3 years ago for  £10M. The firm depreciates the machine using MACRS over a 5 year recovery period when the assets are replaced due to very high maintenance costs. The company’s management estimates that after removal costs are taken into consideration, this platform can be sold for  £3.5M. The company can also buy a new high specification platform at a cost of  £14M plus installation costs of  £1M and still has an estimated life of 5 years. If they decide to go ahead with this purchase then the company’s working capital needs will change; accounts receivable will increase to  £1.5M, accounts payable will also increase to  £1M and inventory will increase to  £2M. Swindon is expected to be able to sell the new, proposed machine at the end of the 5-year period for  £4M while the present machine at the end of the same period is expected to generate  £2.5M. All else equal, the company expects to recover their Net Working Capital Investment at the end of the same period. The company’s tax rate is at 40%. The existing machine is expected to net  £3,500,000 each year for the next 5 years. Along with the C.F.O, the Operations Officer has also laid down the estimated cash flows of the company from the new drilling platform as follows: 1) DEBT: the company can raise an unlimited amount of debt by selling  £1,000 par value, 6.5% coupon interest rate, 10 year bonds on which annual interest payments will be made. To sell the issue, an average discount of  £20 per bond needs to be given. There also is an associated flotation cost of 2% of par value. 2) PREFERRED STOCK: the company can raise an unlimited amount of preferred stock under the following terms; (a) the security has a par value of  £100/share, (b) the annual dividend rate is 6% of the par value, (c) the flotation cost is expected to be  £4 per share. The preferred stock is expected to sell for  £102 before cost considerations.

Sunday, August 11, 2019

Your definition of wisdom and how is that can be connected to Allegory Essay

Your definition of wisdom and how is that can be connected to Allegory the cave by macvalley and where do you see the wisdom in that story - Essay Example To me, wisdom is a different concept, distinct from the mere process of merely acquiring knowledge. Thus, I see wisdom as understanding one’s self and the value of freedom as well as the ability to apply theories into practice through one’s virtues. The Allegory of the Cave, which is part of Plato’s classic work, The Republic, offers a wise and profound illustration of the concept of wisdom through the thoughts of Aristotle, the author’s teacher and mentor. Plato’s wisdom becomes highlighted throughout the story but there are occasions where is gets accentuated by the way he presents his philosophy. One of the most significant indicators in this context is Aristotle’s reference to the significance of the soul over the body. He perceives the journey upwards from the cave as the â€Å"ascend of the soul into the intellectual world† and not as a physical escape from bondage (P.3 S/1). Thus, Plato intends to connote the idea that the soul is the essence that can liberate humans and, on the other hand, the body focuses on superficial matters such as trivial comforts. Postulation of such a profound idea in the story is an example of Plato’s wisdom. Aristotle’s contention is that the prisoners acquiesce themselves to confinement in the cave on the presumption that it is a safe and comfortable place because they lack virtues, due to which they do not value their freedom. Thus, if a person attempts to escape from the cave and is blinded by sunlight they will ridicule him and say that it is â€Å"better not to think of ascending† and, thus, due to their lack of wisdom, the prisoner community will put to death the one who attempts to differ (Plato p 517). By this allusion, Plato attempts to emphasize that generally people lack the faculty of wisdom and thus fail to recognize their honor and virtues. For them, the minor comforts in life, in this case, a sense of security that the prisoners feel inside the cave, are more important than the dignity

(Book Proposal) Neurotheology in Review Essay Example | Topics and Well Written Essays - 2500 words

(Book Proposal) Neurotheology in Review - Essay Example Its primary objectives are to establish comprehensive, interdisciplinary approaches to understand beliefs and to explain, interpret and predict the influences of beliefs to thought, feeling, behavior and experience. The purpose of this volume is to provide scope and definition to the new discipline of Neurotheology. Current scholarship in Neurotheology offers perspectives from Darwinian evolution and neuroscience (studies in frontal, parietal lobes and temporal lobe epilepsy), neuropsychology, genetics, cognitive science, cellular biology, chemistry, physics, mindfulness, electromagnetic field effects, and varying perspectives from psychology like conditioning, attachment and learning theories. Other perspectives on science and beliefs are developing from neuroeconomics, neuropolitics, and neuroethics while other fields of science need greater inclusion like astronomy, ecology, engineering, geology, linguistics and mathematics. Neurotheology acknowledges the complexity and diversity of human beliefs by providing a broad conceptual framework to encompass beliefs whether mystical or religious, economic or environmental, political or social, or some other. Each dimension of beliefs affords critical, creative study of the science(s), beliefs and/or belief systems involved. Both the science and beliefs intersect through a four-fold methodology that provides the basis to unpack the complexity of their relationship and intimate the relationship’s influence to human thought, feeling, behavior and experience. The proposed book â€Å"Neurotheology† attempts to summarize the complexities of this science to provide a general understanding of what neurotheology is and investigate some of the diversity of disciplines to which it is applicable. The book is primarily intended for college students but will serve also as an introductory text for anyone interested in learning more about

Saturday, August 10, 2019

Juvenile Diabetes Essay Example | Topics and Well Written Essays - 750 words

Juvenile Diabetes - Essay Example Diabetes is a disease. It affects both children and adults. The fundamental nature of the disease is that individuals have blood glucose levels which are higher than the normal range (Basics About Diabetes, np). We eat food, this food is converted into glucose, and our bodies use this glucose sugar for energy. The human pancreas is the organ which is responsible for making the hormone known as insulin. Insulin helps the glucose get into our cells. Diabetes is dangerous because it means that the body cannot produce enough of its own insulin or it cannot use the insulin produced sufficiently. Diabetes causes sugar to increase and build-up in the blood. The consequences can be severe, as noted by National Center for Chronic Disease Prevention and Health Promotion, "Diabetes can cause serious health complications including heart disease, blindness, kidney failure, and lower-extremity amputations. Diabetes is the sixth leading cause of death in the United States" (Basics About Diabetes, np). The symptoms of juvenile diabetes, which is estimated to account for between 5% and 10% of all diabetes cases, are varied. The symptoms may include a frequent need to urinate, an excessive thirst, or an unexplained loss of weight. A person may also experience feelings of excessive hunger, numbness or tingling in the fingers and toes, or a sudden problem with vision. Other symptoms may involve dry skin, an increase in infections, or sores which are slow to heal. The onset of juvenile diabetes is often accompanied by nausea, vomiting and stomach pains. There are well-known risk factors for diabetes in adults, such as obesity and physical inactivity, but the risk factors for juvenile diabetes are "less well-defined" (Basics About Diabetes, np.) Risk factors are thought to be autoimmune, genetic, and environmental and these areas are the subject of continuing research. There are, fortunately, treatment methods for juvenile diabetes. The most basic methods include a healthy lifestyle accompanied by regular insulin injections. There should be a healthy diet and a regimen of physical activity. The insulin injections compensate for the inability of the pancreas to produce the requisite amount of insulin. These methods must be coordinated because the amount of insulin which must be injected correlates to the amount of food intake and the amount of physical activity. It is Dalton 1 important to note, however, that while there are rather well-established treatment methods there are no methods for prevention. Researchers continue to search for what they refer to as "environmental triggers" and "genetic triggers" in an effort to find some means for preventing the onset of diabetes in juveniles. There is some enthusiasm in the medical community about possible cures for diabetes in the future. Some of the theories and methods currently being researched and tested include pancreas transplants, the transplant of islet cells (these cells produce insulin), artificial forms of pancreas development, and forms of genetic manipulation where "fat or muscle cells that don't normally make insulin have a human insulin gene inserted - then these "pseudo" islet cells are transplanted into

Friday, August 9, 2019

Cardiac Disease among African American Male, Age 30 to 50 Essay

Cardiac Disease among African American Male, Age 30 to 50 - Essay Example The objective of the paper is to identify and diagnosis the problem in respect of cardiac disease among the African American males between the ages of 30 to 50. The identification is done by developing a health promotion plan within the target group. The Department of Health and Human Services in the U.S. has greatly influenced the objective to prevent the heart disease and to promote awareness among the people. The literature review done in the paper would enable depicting the reason behind a high rate of cardiac disease among the African American males and females having the highest percentage of mortality rate than the other gender and race. It also depicts the current nursing interventions and the successful and unsuccessful interventions of the heart disease. A short-term objective has been shown to determine the process of conducting awareness and identifying the causes of heart disease that will provide knowledge and promote the awareness among the public about the heart disea se. Part I: Nursing Process: Community Diagnosis Literature Review Healthy People: 2020 ‘Healthy People’ is a designed structure that promotes awareness among the people of the United States regarding health and avoidance of disease with a set of goals, as well as objectives with a 10-year target. The goals of ‘Healthy People’ are to prevent repeated heart attacks and to improve the health of the people through awareness, detection and treatment. Cardiac disease is a major factor leading to death among the people in the U.S. African American males of the ages of 30-50 years are the main victims of cardiac disease. ‘Healthy People’ is a program of the Department of Health and Human Services of the U.S. that provides an idea of science-based objectives to measure and to keep track of the health issues in a particular population. ‘Healthy People’ serves as the institution for activities, such as prevention, as well as wellness among t he people in different sectors of National Government. It is also used as a model to measure health of people at state, as well as at local levels (U.S. Department of Health and Human Services, 2010). Goals of Healthy People: 2020 ‘Healthy People’ program has certain specific comprehensive goals, such as aiming high quality lives for people that is prevented from disease, injury, as well as untimely death.Â