Jonathan Swifts A Modest Proposal Essay -- Jonathan Swift Modest Prop

Jonathan Swift's A Modest Proposal Quick was said to â€Å"declare at one phase in his life: ‘I am not of this abhorrent nation (Ireland), I am an Englishman’† (Hertford site). In his parody â€Å"A Modest Proposal,† he shows his aversion for the Irish, however for the English, sorted out religions, rich, eager landowners, and individuals of influence. Clearly Swift aversions these individuals, however the peruser must investigate from where his despising for the gatherings of individuals stems. I trust Swift not just needed to assault these different kinds of individuals to guard the vulnerable poor homeless people, however he likewise had individual intentions in his works that originated from oblivious emotions, situated in what Sigmund Freud would call the id, that Swift created in his prior long periods of life. Swift’s history can assist the peruser with gaining understanding into Swift’s unreasonable proposition because of his hatred of the different gatherings of individuals he denounces in â€Å"A Modest Proposal†. Quick was conceived in Dublin, Ireland and had a decent youth wherein he was knowledgeable, however when he was around three years of age his mom left him under the watchful eye of his uncle. At this age Freud would have declared that Swift was experiencing the Oedipus complex, where he would have had a sexual connection to his mom. Swift’s mother leaving him right now may have been hindering to Swift, rendering him unfit to finish the progress into masculinity, as Freud accepts all young men do, by in the long run relating to their dad. One might say, Swift’s mother offered him so as to profit herself. Being left by a youthful boy’s mother, whom he was unequivocally appended may have been harming. Swift’s uncle sent him to excellent schools in Ireland and Swift graduated fr... ...ing some genuine recommendations that would work to facilitate the torment for poor people. Quick composes that the rich could stop being so pleased and childish and have â€Å"at least one level of leniency towards their tenants† (Swift). Quick feels sadness and dismissal from each parental figure or pioneer in his own life, similarly as the poor are dismissed by society so they resort to asking. He feels that something extraordinary should occur with the end goal for things to change, in any case the hopelessness of being eaten up by society will be upon the poor â€Å"breed for ever,† just as himself (Swift). Maybe it was past the point of no return for this intense change in Swift’s life. Maybe his uncertain youth edifices are too removed that they would have never been settled. Works Cited Hertford College. â€Å"Swift Biography†. hertford.ox.ac.uk/graduated class/swift.htm. Oxford, 2004 Quick, Jonathan. â€Å"A Modest Proposal.† 1729

The History of Abortion :: Womens rights, murder of a child

Premature births have been referenced all through written history, basically not a common issue. In the occasions before Christ, run of the mill premature birth techniques is poison the mother (with the expectation that she lived while the embryo kicked the bucket), or to mishandle the mother’s midsection. Hippocrates and Soranos, who were considered the best of every antiquated gynecologist, both restricted premature birth, however whether it was for the security of the mother or hatchling isn't clear. The Hippocratic Oath, defined around 400B.C., denies premature birth and was taken verbatim by U.S. doctors (Gilbert 1). When premature births turned out to be better evolved and they began to be viewed as sheltered, the Catholic Church felt constrained to denounce the training. It was viewed as murder and a terrible human sin. The Church battled to locate the suitable time in the pregnancy cycle to consider premature birth murder of the baby’s life. Various convictions about when the infant was really alive caused a lot of contradiction. The Church disallowed premature birth during various occasions, here and there at origination, different occasions when the child originally moved, and still different occasions when the pregnancy was four months along, otherwise called reviving. Be that as it may, Judaism, Catholicism, and Protestantism consistently precluded premature birth of a vivify baby, or one thought about bursting at the seams with a spirit. The issue was basically figuring when life started. During provincial occasions, clinical aides offered plans to prematurely end the child, with herbs that could be developed in one’s nursery. By the mid-eighteenth century, these herbs were so generally accessible that they made the primary fetus removal laws really be viewed as toxic substance control laws. The offer of business abortifacients was prohibited, anyway the activity of the premature birth was most certainly not. The laws had little effect (History 2). Indeed, even today, as Beverly Wildung Harrison, a women's activist, says, â€Å"The withdrawal of legitimate premature birth will make one all the more hugely gainful black market economy in which the Mafia and different areas of the semi lawful private enterprise may and will productively invest† (390). Until the last third of the nineteenth century, when it was viewed as a criminal offense, fetus removal was lawful before enlivening. Under custom-based law, post-enlivening premature birth was viewed as crime or murder. Rules for the most part contrasted all through the states, however for the most part fetus removal was rebuffed subsequent to reviving as murder and preceding stimulating as a wrongdoing (Gilbert 1). In 1857, the American Medical Association delegated a panel on Criminal Abortion. Its motivation was to examine criminal premature birth â€Å"with a view to its general suppression†. They presumed that a baby was a living individual right now of origination, and this conviction was energized by a much more grounded report from a similar advisory group in 1871. The History of Abortion :: Women's privileges, murder of a youngster Premature births have been referenced all through written history, basically not a predominant issue. In the occasions before Christ, regular premature birth techniques is poison the mother (with the expectation that she lived while the hatchling passed on), or to manhandle the mother’s midsection. Hippocrates and Soranos, who were considered the best of every old gynecologist, both restricted premature birth, however whether it was for the assurance of the mother or baby isn't clear. The Hippocratic Oath, defined around 400B.C., forbids fetus removal and was taken verbatim by U.S. doctors (Gilbert 1). When premature births turned out to be better evolved and they began to be viewed as sheltered, the Catholic Church felt constrained to denounce the training. It was viewed as murder and a frightful human sin. The Church battled to locate the fitting time in the pregnancy cycle to consider fetus removal murder of the baby’s life. Various convictions about when the child was really alive caused a lot of contradiction. The Church restricted premature birth during a wide range of times, once in a while at origination, different occasions when the infant previously moved, and still different occasions when the pregnancy was four months along, otherwise called stimulating. Be that as it may, Judaism, Catholicism, and Protestantism consistently restricted premature birth of an energize hatchling, or one thought about bursting at the seams with a spirit. The issue was basically figuring when life started. During pioneer times, clinical aides offered plans to prematurely end the child, with herbs that could be developed in one’s nursery. By the mid-eighteenth century, these herbs were so generally accessible that they made the primary premature birth laws really be viewed as toxic substance control laws. The offer of business abortifacients was prohibited, anyway the activity of the premature birth was most certainly not. The laws had little effect (History 2). Indeed, even today, as Beverly Wildung Harrison, a women's activist, says, â€Å"The withdrawal of lawful fetus removal will make one all the more enormously productive black market economy in which the Mafia and different segments of the semi legitimate free enterprise may and will gainfully invest† (390). Until the last third of the nineteenth century, when it was viewed as a criminal offense, premature birth was legitimate before stimulating. Under custom-based law, post-stimulating fetus removal was viewed as murder or homicide. Resolutions for the most part contrasted all through the states, yet by and large premature birth was rebuffed subsequent to reviving as murder and preceding stimulating as a wrongdoing (Gilbert 1). In 1857, the American Medical Association designated a board of trustees on Criminal Abortion. Its motivation was to examine criminal premature birth â€Å"with a view to its general suppression†. They reasoned that a hatchling was a living individual right now of origination, and this conviction was empowered by a much more grounded report from a similar advisory group in 1871.

Regenerative Battery For Human Electric Hybrid Bicycle Engineering Essay

Regenerative Battery For Human Electric Hybrid Bicycle Engineering Essay In this report, a proposed venture, the human-electric mixture bike, otherwise called Pedelec driven for the most part by human accelerating power with extra help power from the battery fueled electric engine that has a regenerative force include during declining inclines. Presentation Cars have consistently been fundamental for individuals living in urban communities as a type of transportation to complete their day by day schedule. As per the International Organization of Motor Vehicle Manufacturers, an amazing number of 77,609,901 vehicles and business vehicles were created in the year 2010. A 25.8 percent change contrast with the earlier year (OICA, 2011). In light of an examination report of the Fifth U.S. Atmosphere Action Report, transportation exercises contribute thirty-three percent of the universes emanation of carbon dioxide in 2007 and about up to 60% of outflow originated from the ignition of oil from individual transportation (U.S. Atmosphere Action Report, 2010). Therefore, it is without question, vehicles are one of the significant reasons for a worldwide temperature alteration because of the outflow of green house gasses. Right now, mixture and electrical vehicles is by all accounts the transcendent answer for counter the difficult that emerges fr om petroleum fueled autos without disposing of its favorable circumstances. Nonetheless, electrical fueled vehicles have its own inconveniences as it requires a specific measure of charging time. Then again, electric bike are making gigantic waves among town networks since it is less exhausting contrast with the standard bike, in this manner, empower clients to travel longer separation without utilizing a lot of vitality. Measure of time required for charging despite everything emerges in electric bikes. The Regenerative Battery for Pedelecs on declining territories can take care of the issue by empowering the client to consequently charge the bike battery during downhill inclines. Writing Review Electric bike, Hybrid Bicycle and Human-Electric Bicycles or Pedelecs have as of late become an overall marvel because of the ascent in oil costs. The innovation of these kinds of bikes is as yet relative new and research notoriety has only starting to ascend in the past ongoing years. In this way, there is absence of research papers and writing accessible in the territory of crossover or electric bike in insightful diaries or expert association, for example, the IEEE. The accompanying writing survey assesses on eleven insightful diaries to clarify the innovation engaged with creating electric, Hybrid or Pedelecs bikes and its exhibition attributes. Among the eleven diaries included, a report by Muetze and Tan (2007) gave a nitty gritty and sorted out report dependent on the portrayal of electric bike, both hypothetically and tentatively. The report incorporates too the prerequisites of various exhibitions perfect for electric bikes and hindrances looked to underwrite it. Guidelines and security factors for electrics bikes in nations, for example, Japan, Europe, China and United States are laid out. Research was done to find the favorable circumstances and weaknesses of specialized exhibitions for various part sort of the bikes, for example, the help type, engine, engine gathering, engine arrangement, throttle and battery type. The report likewise incorporates a control over speed chart gathered from results gathered with various parameters, for example, the impact of weight, impact of the incline and impact of wind. Results assembled from the report can give a rule to building up an electric bike reasonable for the market incli ne and improve the exhibitions of electric bikes for future turns of events. While the appraisal on the exhibition of electric bike is fundamental, vitality the executives too should be given thought. Morchin (1998) recognizes the vitality devoured by electric bike and outflow of green houses gasses can be decreased by two strategies. Such perspectives can be accomplished by advancing the evaluations of the battery and motor while conveying power yield by each source under anticipated driving conditions (Morchin, 1998). In the report, an on-board vitality supervisor was mounted on an electric bike to follow the vitality level in the battery and successfully partition stacks between the battery and the motor. The Langranges hypothesis was utilized to figure the vitality devoured under influencing parameters of air drag, slope inclines and grating. In any case, the investigation done just applies to electric fueled bikes and not for half breed bikes or Pedelecs. Research should be possible to reach out for different kinds of bikes and diverse sort of landscapes . The term crossover utilized in the paper is fairly deceptive in light of the fact that the paper centers around completely electric bike while the term half and half bike frequently alludes a bike that sudden spikes in demand for both oil gas and power or human pedal power with a battery fueled engine. In a related research on power the board in electric helped bike, Brand and Ertugrul (2007) analyzes and find that an in-center point direct drive situated on the front wheel of the bike could give better execution by electric slowing down and stable moving. Moreover, the report led probes 17 riders from various classifications. All riders are equitably separated dependent on sexual orientation, weight, age, ordinary and unpredictable cyclist. The report is exhaustive and ready to validate the viability of the in-center point direct drive. Furthermore , the report focus on assessing riding states of different sort of rider gathering to decide the ideal force prerequisite and does no spotlights on structuring an option for electric bikes. It is noted in the report that streamlined smoothing out and advancement of a high proficiency inverter can be a further evolved from the report. A large portion of the examination done about electric bikes spins around the battery stockpiling framework. Arrangements may bargain of electric recovery (Liu et al., 2008); (Somchaiwong Ponglangka, 2006), or oil electric bike (Nagendran Senthil, 2010);(Xiong, et al., 2010) . Liu, et al., (2008) structured four regenerative slowing down procedures by transforming mechanical vitality into electrical vitality to expand the battery life-length. Matlab and Simulink were utilized to make a model of the electric bicycle and the four proposed regenerative slowing down techniques. The four slowing down control techniques are Most Feedback Power (MFP), Most System Efficiency (MSE), Fixed Torque Control Strategy (FTC) and Fixed Feedback Current Control (FFC) (Liu, et al., 2008). Clear depiction and outline were given on all the four purposed methodologies. The report outlines hypothetically utilizing PC reproductions and there were no model form or down to earth test led with bike clients. On the other hand, Somchaiwong and Ponglangka (2006) proposed a regenerative force control framework to unravel the addition of cycle speed of engine that are repetitive for instance, during a declining way. The examination probes the connection between the voltages provided and engine speed. The outcome shows that if the cycle engine runs on the particular speed necessity, the engine would thus produce a particular yield voltage. Another pervasive arrangement battery issues looked in electric bikes are oil electric crossover bikes. Nagendran and Senthil (2010) proposed a Hybrid Bicycle with Three Speed Transmission System to take care of issues faces in flow electric bikes. The purposed thought of the mixture bike runs on both electric and oil to energize the bikes battery stockpiling framework. An additional element to the purposed thought is a three speed gear for successful control the speed of the engine and IC (Internal Combustion) motor. The bike runs like a normal electric bike on Phase One. At the point when the battery stockpiling framework is drained, the engine would then sudden spikes in demand for the inner ignition motor. A Change Over is introduced to associate and detaches the engine from the IC motor or the other way around. A pole coupler is utilized to interface the chain drive while a chain drive is utilized to acquire parity of the bike. The examination doesn't show the down to earth deve lopment of the three speed transmission framework. In a related subject, Liu, et al., planned a LPG (Liqufied Petroleum Gas) electric mixture bike that can run on completely motor driven, completely electric engine driven or half and half mode. Because of space restriction in the bike a four-stroke sparkle start LPG motor force framework is presented in the exploration. The gas motor was adjusted into a LPG motor by expanding the pressure proportion, developing the sparkle advance edge and expanding the start vitality. The exploration additionally incorporates the structure of the transmission framework and control arrangement of the half breed bike. A model of the structure was created and a few tests were led on city traffic conditions. While most examinations centers around a solitary bike type, for example, electric bike or Pedelecs, Indulal Nair (2007) fuses the two kinds of bike and the usage of Fuzzy Logic as a control framework. The bike runs on three unique modes, Manual Mode, Power Mode and Automatic Mode. Manual Mode works like a conventional where accelerating is required with no additional help. Force Mode completely runs on power and doesn't require any rowing while Automatic Mode gives electric help on manual accelerating. Fluffy Logic is executed to give open to riding and adequate drive help under any conditions. After the finishing of the plan, varieties of sources of info were taken care of to the Fuzzy Logic Controller utilizing Matlab Simulation to consider the yields. Results from the recreation found that the exhibition of the framework over different conditions were worthy. The exploration expresses that the structure can be additionally stretched out into bigger vehicles. To streamline the capability of battery stockpiling framework, Sousa, et al., (2007) built up an electronic converter fueled

US Involvement Around The World Think Before You Act

It’s Monday morning, another weekend over, a new week full of decisions and obstacles for President Obama. A slowly growing economy, tensions with North Korea and soldiers still in Afghanistan and Iraq the President is always quite busy. Even though the President has lots of ad-visors to help him make decisions some advice that would really aid the president is the lesson that â€Å"Think before you act, be sure not to overreact† Some examples from the Cold War era that support this lesson are The Cuban Missile Crisis, The My Lai Massacre (involving napalm and agent orange) and the incident at Kent State. First off, Kennedy was under a lot of pressure during the time of the Cuban Missile Crisis. After the failed Bay of Pigs Invasion, the†¦show more content†¦Americans both pro and anti war were outraged that our nations children were murdered in cold blood, simply exercising their constitutional right to protest. The massacre resulted in students across the cou ntry going on strike and forcing hundreds of colleges to close. â€Å"H. R. Haldeman, a top aide to President Richard Nixon, suggests the shootings had a direct impact on National polictics. In The Ends of Power, Haldeman (1978) states that the shootings at Kent State began the slide into Watergate, eventually destroying the Nixon administration. Beyond the direct effects of the May 4th [event], the shootings have certainly come to symbolize the deep political and social divisions that so sharply divided the country during the Vietnam War era.† Another example from the Cold War that proves the importance of thinking and not overreacting was the My Lai Massacre. On March 16, 1968, weary and frustrated American soldiers went in to the Vietnamese village of My Lai on a tip that there were Vietcong hiding in the village and murdered over 300 unharmed civilians including the elderly, women and young children. The soldiers had been under great strain because members of their unit h ad recently been killed and they were anxious to find the Vietcong to retaliate. Reports after the event indicate that before the soldiers entered the village their commanding officers stated, â€Å"This is whatShow MoreRelatedThe United States And The World War II899 Words   |  4 Pagesfreedom and integrity for generations before us and is bound to have written in various texts around the world. The United States has done its best to do the right thing throughout the world. It believes itself to be the one to fix the issues that are happening in the world around them as an act of kindness and justice. In the first World War, when Britain was falling and the German troops were right on the horizon, American President at the time, chose to involve us in a war that had originally not beenRead MoreSensory Paper Critical Thinking1147 Words   |  5 Pagesinterpretation, and knowledge. 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Unlike the con trol theories that assumes all of us must be held in check or â€Å"controlled† if we are to resist the temptation to commit criminal or delinquency acts, this paper will dissect some important contributions the labeling theory has made to the study of juvenile delinquency (pgRead MoreThe Lucifer Effect Is A Theory Of Psychology1568 Words   |  7 PagesIt is said that these circumstances tend to shape who we are, morally and cognitively. When things don’t turn out the way we expected, it is common that we begin to try and alter the situation to favor our desires. Have you ever considered that the situation might be changing you? This phenomenon is known as â€Å"The Lucifer effect.† The title originates from the biblical name for Satan, and is described as the demoralization of an individual’s personality and behavior due to a horrific event/experience

Rostows Theory Of Economic Growth - 1507 Words

2 Rostow’s theory of economic growth (or Rostovian take-off model), is historically one of the major models of economic growth. Published in 1960 by American economist Walt Whitman Rostow, the model dictates that economic growth occurs in five stages of fluctuating time periods. The five stages include 1) the traditional society, 2) the preconditions for take-off, 3) the take-off, 4) the drive to maturity, and finally, 5) the age of mass production. The following definitions were established by Walt Rostow in his book published in 1960, The Stages of Economic Growth. The first stage, the traditional society, describes countries where the population is still actively engaged in agricultural practises, therefore eliminating any time available to undertake major economic and entrepreneurial risks. The technology and science in use is also described as ‘pre-Newtonian’. Examples of such societies include Medieval Europe and Chinese dynasties. The second stage, precondit ions for take-off, is explained as encompassing nations with a more stable political base. This stage was clearly established in Western Europe in the late seventeenth century and early eighteenth century, as scientific advancements and continued industrialisation had aided agriculture and the capital market to thrive. The next stage is the actual take off stage, where new industries appear and agriculture is being commercialised. Steady growth is evident through the exploitation of natural resources,Show MoreRelatedWorld Theory And Wallersteins Stages Of Social And Economic Development731 Words   |  3 PagesThis essay attempts to compare and to contrast the theories of Walt Rostows stages of social and economic development and Wallersteins world system theory. The Rostows five-stage model of economic growth and core-periphery concept of Wallerstein’s three-part world system theory are both used to identify a countrys development. 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Sexuality And How Inequality Is Reproduced - 2075 Words

Sexuality and How Inequality is Reproduced Name: Meghan Simpson, 205270 Lecturer: Dr Brady Robards, HGA102 Sociology B, Distance. Inequality is reproduced through many facets of life. Most of the time it will come out of the attitudes shown towards those who go against the grain of what is considered as right, or normal. Inequality is reproduced even when it is not fully realised or meant. It happens by just a look or a joking comment that makes someone feel less than and small, it is reproduced through the actions and assumptions made of people who are not the typical norm. Throughout this essay it will be argued how inequality is reproduced in sexuality. This will be done by arguing the effect had by the important people in others lives; teachers, health care providers and parents when gender roles or sexuality is discussed, how it is understood and lastly, how fear of victimisation and the stigma attached to being homosexual can affect not only LGBT youth but the ageing community. Inequality and discrimination for those dealing with their sexuality and sexual orientation everyday is a constant struggle that D Augelli, Grossman and Starks (2006) wanted to research. This research looked at how swaying from gender norms and victimisation in terms of verbal, physical and sexual abuse can negatively affect the mental health of LGBT youths, with post traumatic stress disorder or PTSD being of particular interest. The results were gathered by mental healthShow MoreRelatedSexuality From Elementary School Essay1318 Words   |  6 Pagesprocess† in which children present themselves as â€Å"normal† girls or boys through discourses of heterosexuality. Schools that convey and regulate sexual meanings are often organized in ways that are heteronormative and homophobic. The ordering of sexuality from elementary school through high school is inseparable from the institutional ordering of gendered identities. 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Accounting System And Process

Questions: 1.Define Plagiarism. Why is Plagiarism/Collusion unfair to honest students?2.How can Computer Spreadsheets be pasted into a Word Document showing Rows and Column Headings?3.List five Web Sites relevant to Accounting with their URLs. Explain how is each relevant to Accounting. Evaluate the usefulness to you in understanding accounting.4.What is Second Life? What is its Connection with CPAA? Explain.5.Describe the Computing Environment in your Current or Previous Workplace or Home Office - Equipment, Software, Processes etc. 6.Play the CPA ABC Learning Movies (from Interact2 Resources or the Internet). Identify and briefly explain three (3) Financial Reporting issues and three (3) Accounting Ethical issues raised by this Case.7.Explain how this Equation affects the relationships with increases and decreases in P A L E R. 8.Balance Sheet Equation9.Give 3 examples each of Assets, Liabilities and Owners Equity (Proprietorship) Accounts.10.What is a Chart of Accounts? Evaluate its purpose? 11.List six Accounts with Normal Debit Balances. List six Accounts with Normal Credit Balances. 12. Create Trial balance.A. Create a Manual Solution using Pen and Paper. Scan or take an e-photo and Paste in your Assignment. B. Create a Spreadsheet Solution. Paste normal and Formula Views.C. Change 4 numbers such that the Trial Balance still Balances. Paste this new Normal View. There should be no need to Paste a New Formula View. Ensure that you choose the 4 changes yourself. Highlight the Data Changes with the yellow highlighter in Excel.13.Distinguish between Cash and Accrual Accounting? Give Examples.14.Why are Adjusting Entries needed at the end of the Period?15.List four types of Adjusting Entries and give Examples of each.16.You pay $120 for a magazine subscription for the next 12 months. How should the magazine Company Account for this Transaction? Show the Journal Entry. Show the adjusting entry after 5 months.17.Distinguish between the Adjusted Trial Balance and the Post-Cl osing Trial Balance. 18.Distinguish between Current and Non-Current Liabilities. Give your own Examples of each.19.Explain the Current Ratio and the Debt Ratio. Create your own Numerical Examples.20.Add a ten Column Worksheet beneath the following Data. Your Cpreadsheet will also create the Financial Reports. Answers: 1.Plagiarism and its outcomes: Plagiarism is actually the act of theft. Plagiarism takes place when someone duplicates another writers languages and claimed it as his own. There are copyright laws to protect the writers creation. To avoid the charge of plagiarism a writer must give credit to the original writer. Even the unintentional plagiarism is not acceptable at academic level. To use anothers work, it must be cited properly. An honest student, who has completed his task with honesty may get less marks as compared to a student who have committed plagiarism. This is very unfair to a honest student (Chaddah 2014). 2.How to paste excel sheet in words: Excelsheet is inserted in word file by through these: Open the ward and excel file that is the destination file and the file from which information is to be copied. Click to the excel file, press CTRL+C from the keyboard on the selected data and then in the word file press CTRL+V from keyboard. Formula view: To demonstrate the excel sheet in formula view, following methods need to be done: From toolbar section in excel, press the tab written formula Then from the tab of formula auditing, click on the formula view Copy and paste methods: On the selected document, press from keyboard the CTRL + C button for copying and then to the target file, press CTRL + V from keyboard to paste. Select the document, right click on it and then choose the copy option. Next, in the target file, right click and choose paste option Normal View: Table 1: spreadsheet (Source: As created by the author) Formula view: Table 2: spreadsheet (Source: As created by the author) 3.Resources of accounting in Internet: Following websites are used as sources for accounting: Accounting Education .Com it is used for the requirements of educational accountants. Website - https://www.accountingeducation.com/ Financial standard board for accounting they provide information about investors, accounting standards and tax rates. Website - https://www.fasb.org/ Pivot table with Budgeting it helps in management accounting with use of pivot table. Website - https://www.accountingweb.co.uk/ Smart Pros it provides career and professional data for accountants. Website - https://accounting.smartpros.com/ Electronic Accountant it provides guide for resources and web magazines for accountants. Website - https://www.accountingtoday.com/ 4.Second Life and CPAA: Second life is actually a implicit world, which offers relation with public, education and monetary propositions. CPA is profession related to public accounting in the second life. CPAA, that is, CPA Australia has established relationship with accounting bodies professionally with second life (Wang and Burton 2013). 5.Work integrated assessment: Computer equipment are those which are used in the working environment are printers, fax machines, laptops, computers, and LAN. Using of companys LAN and Wireless technology are permitted by the administration and they can withdraw the permission anytime they want.. There is significant damage risk or demolition to the company's computer system, or information loss, from any illegal access that may results into loss of records or intrusion. The workers are therefore prevented from using own computers or storage space devices like "smart" phones, USB / flash drives, external hard drives, or laptops or iTouch/iPods/iPads/ or other sources for storage of data, in the working atmosphere. The company may use different software to carry out the financial tasks. Accounting software helps in developing the records and properly transacting them to the annual report. It helps in preparing wage bill, debtors and creditors invoice, payment and expenditure invoices and records. The company uses Tally ERP software for accounting purposes. Tally ERP is easy to install and maintain. The experts for Tally ERP software are easily available. Additional part can be installed easily and employees can be familiar with the software with less training. The company also uses the other other programmes like Web browsers, Adobe reader, Microsoft office, and PDF. 6.ABC Learning and Ethics: ABC Learning was the worlds most famous and largest childcare. They were subject to the collapse in the corporate level. Fabulous pick and speedy fall of the company was an incident of possibilities of damage that a company can face if it does not follow the basic objectives of accounting. Accounting issues were: Liquidity problem and inflation in the asset valuation caused the closing of the company. Finance and business managers should have assured the sound practices of accounts The company should have controlled the future benefit of accounts arising from economy Ethical issues were: The management of the company should manage the required accounting processes with ethical concerns. company directors should have carried out the business ethically and should have followed the corporate law to defend the investors ABC should have carried out the business for the welfare of the society and concentrating only on income was not ethical (ABC Learning collapse case study, 2016). 7.Sources = Uses theory of P A L E R is stated in the mechanism of P A L E R that when the materials are segregated under sources and uses, it is probably be equal. The owners equity and liabilities and net profits are expected to show on the left side of balance sheet and the assets are placed in the right side of the financial statement. 8.Balance sheet equation: Data: Table 3: spreadsheet (Source: As created by the author) Report: Table 4: spreadsheet (Source: As created by the author) 9.Assets examples: Cash, Land, bills receivable Examples of liability: Accounts payable, interest payable, customer deposit Examples of owners equity: preferred stock, Paid up equity capital, and paid-in capital from treasury stock 10.Chart of accounts and its uses: Account Chart is use to list all the systems followed in preparing the accounts. It gives confirmation for equity, expenses, revenues, liabilities and assets. Accounting chart used by different companies varies from each other as the system of accounting is different for different company. It list all the systems used for accounting (Anderson et al. 2013). 11. Debit and Credit balance: Debit Balance: This is the closing balance found in the ledger accounts left side. Examples of debit balances are cash, prepaid expenses and inventory. Their balances improve with a debit entry, and collapse with a credit entry. Credit Balance: Credit balance is the closing balance found in the ledger accounts right side. Examples of credit balances are Sales, Liabilities, gains, revenues and owner equity. Their balances improve when the account is credited and their balances collapse when they are debited (Donavan et al. 2016). 12.Trial Balance: (A) Figure 1: manual trial balance Source: created by author (B) Normal view: Table 5: excel view without formula (Source: As created by the Author) Formula view: Table 6: excel view with formula (Source: As created by the Author) (c) Trial balance after changing 4 numbers: Table 7: excel view after changing numbers (Source: As created by the Author) 13.Differences between accrual accounting and cash accounting: Cash Basis: Revenue is transacted only after the receipt of cash. Expenses are transacted only after the payment of cash for expenses Accrual basis: Incomes are recorded when they are earned, which is generally occurs before the amount received Expenses are recorded in the statement of income in the period when they takes place, generally it is different from the period of payment (Cohen, Kaimenakis and Venieris 2013). 14. Adjusting entries: These are the journal entries of accounting which alter the accounting transactions of the company to the accountings of accrual basis. A journal entry for adjustment is transacted before preparing the financial report (Porter 2012). 15.Types of adjusting entries: Four types of period end adjusting entries are as follows: Accrued revenues: The revenue when earned, however, not received is known as accrued revenue. As example, ABC Corp. received commission income of $1000 related to September 2014 and received it on 10th February 2015. ABC Corps financial period closed on 31st December 2014. Journal entry for the transaction will be : Commission income receivable A/c debit $1000 To Commission on service tax $1000 On receipt of commission (10th February 2015) the journal entry: Service tax A/c debit $1000 To commission income receivable $1000 Accrued expenses: The expenses when incurred but the amount not paid is the accrued expenses. For example, PQR Corp. paid insurance of $500, for November 2013 in February 2014. Journal entry will be: Insurance expenses A/c debit $500 To insurances payable $500 On insurance payment (February 2016) the entry will be: Insurance payable A/c debit $500 To cash $500 Deferred revenues: Incomes for which the bill is served in advance and facility is provided afterwards. As example, PQR Corp provides auditing services to XYZ Corp and billed for $20000 in advance for yearly cost before providing the auditing service. The journal entry: Revenue receivables A/c debit $2000 To Deferred revenue $2000 Deferred Expenses: Incomes which has not earned but the facility already given to the client. As example, wage expenses for $500 for February 2015 has been paid in November 2014 The journal entry : Prepaid wage expenses A/c debit $500 To cash $500 16.Revenue received in advance: To the magazine company, payment made for $240, as payment for next 12 months in advance. The company shall transact the entry initially as deferred revenue income. The journal entry for the transaction will be: Cash A/c debit $240 To unearned revenue $240 5 months later, magazines amounting ($240/12*5) = $100 is provided, the entry will be: Unearned revenue A/c debit $100 To income from sale of magazines $100 17.Difference between the post-closing trial balance and adjusted trial balance: Closing balances from the general ledger are recorded in the trial balance. Normally trial balance is made before transacting the entries for adjustment at the financial year closing. When the trial balance is prepared after transacting the adjustment entries, it called the adjusted trial balance. For example, if the statement of revenue is prepared after the adjustment in the trial balance, then post closing trial balance can be prepared. Post-closing trial balance is always prepared before the preparation of the balance sheet. However, revenue and expenditures are not included in the post closing trial balance (Their et al. 2015). 18.Non-Current and Current liabilities: Current liabilities: current liabilities are realised within 12 months of the balance sheet period. Current liabilities are paid out of available cash or selling any stocks. One liability can be exchanged for another liability. Generally the current liabilities are reflected at historical cost. Short term loan is one example for current liability. Non-Current Liabilities: Non-current liabilities does not get settled in 12 months. These are the long-term obligation of the company. Investors and shareholders want to know the non current liability position of the company as it reflect the burden level of companys liability on its cash inflow. Long-term loan is an example for non-current liability (Sheets 2016). 19.Ratios: Current ratio: It measures the ability of a firm to pay off its long term as well as short term liabilities (Chen, Lee and Shrestha 2013). It is calculated as: Current ratio = Current assets / Current liabilities For example, a firms current asset is $40000 and current liabilities is $20000, then current ratio: Current Ratio = $20000/$10000 = 2. Debt ratio: it is the proportion of long-term and short-term debt to the total asset. It is formulated as Debt ratio = Total debt/Total asset For example, if a firms asset is $1000000 and the short-term and long-term debt is $250000 then its debt ratio is: Debt ratio = $250000/$1000000*100 = 25% 20.Table 8: Adjusted Trial Balance (Source: As created by the author) Table 9: Adjustment Worksheet (Source: As created by the author) Table 10: Income statement (Source: As created by the author) Table 11: Financial statement (Source: As created by the author) Table 12: Statement of changes on equity (Source: As created by the author) Table 13: Adjustment Worksheet after changing figures (Source: As created by the author) References: ABC Learning collapse case study. (2016). Cpaaustralia.com.au. Retrieved 8 December 2016, from https://www.cpaaustralia.com.au/professional-resources/education/abc-learning-collapse-case-study Anderson, J., Frandsen, W., Healy, J. and Degele, S., Microsoft Corporation, 2013.Logical chart of accounts with hashing. U.S. Patent 8,539,006. Chaddah, P., 2014. Not all plagiarism requires a retraction.Nature,511(7508), pp.127-127. Chen, S.S., Lee, C.F. and Shrestha, K., 2013. Futures hedge ratios: a review. InEncyclopedia of Finance(pp. 871-890). Springer US. Cohen, S., Kaimenakis, N. and Venieris, G., 2013. Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments.Journal of Applied Accounting Research,14(2), pp.165-179. Donavan, A.A., Gerchak, C.D., Abbamonte, S.M., McAll, K.J., Strader, C.P., Ginac, C.W., Hare, T.C., Tremblay, A.M., Mueller, D.W., Yu, X. and Maddox, R.W., 2016.Gaming system and method providing a plurality of different player-selectable wager alternatives when a credit balance is less than a designated wager amount and greater than or equal to a lowest eligible credit balance. U.S. Patent Application 15/052,459. Porter, J.C., 2012. How Adjusting Entries Affect the Quality of Financial Reporting: The Case of Frosty Co.Issues in Accounting Education,27(2), pp.493-524. Sheets, F., 2016. Level I. Thier, W., Ludolph, N., Ilg, W. and Timmann, D., 2015. P75. Transcranial direct current stimulation (tDCS) of the midline cerebellum does not facilitate learning of a complex whole body dynamic balance task.Clinical Neurophysiology,126(8), p.e131. Wang, F. and Burton, J.K., 2013. Second Life in education: A review of publications from its launch to 2011.British Journal of Educational Technology,44(3), pp.357-371.