Doublespeak: Nuclear Power Plants :: essays research papers

Doublespeak Nuclear Power PlantsHarrisburg, Pennsylvania is the home of a large, efficient, andthreatening atomic power plant, Three Mile Island. Nuclear power plants havethe awed ability to create large amounts of power with very little fuel, yetthey carry the frightening reality of a meltdown with very little warning. see you live in Harrisburg and you here that the nearby nuclear plant had apartial meltdown, how would you react? When most people here the word meltdown,they automatically think radiation, cancer, and death. Now suppose your livingin Harrisburg and you here the nearby power plant experienced a "normalaberration", you would in all likelihood react differently.     Even with the highly proven safety of nuclear power, there is still fearfrom citizens and the chance of an calamity. The nuclear power industry usesmisleading language, and wrangle understood by nuclear employees only, oreuphemisms and jargon, to mislead the public and make them believe that there isnothing to be afraid of and that there is no porta of a major accident.They take the publics biggest fears, meltdowns and contaminations, and makethem into "events" and "infiltrations." This use of doublespeak is misleading tothe public and may make them believe that a major accident hasnt happened, orthe accident was a normal event or minor consequent.     In 1979 a valve in the Three Mile Island stuck open, allowing coolant,an important part of the plant, to escape from the reactor. An installedemergency carcass did its job and supplied the reactor with necessary coolant,but the system was shot off for a few hours due to employee error. Correctiveaction was eventually taken, and only a partial meltdown occurred. The plantscontainment building was able to hold most of the radioactive products fromentering the local environment. Only a small amount of performance escaped, thatactivity was carried by coolant water that had overflowed into an auxiliarybuilding and then to the environment. Though the event didnt pose any extremeharm to citizens, this one billion dollar incident wasnt an everyday event ornormal occurrence, as the industrys doublespeak makes you believe.     In 1986 a similar but more serious event occurred in the USSR. A nuclearpower plant at Chernobyl exploded and burned. The explosion was caused by anunauthorized testing of the reactor by its operators. Radiation spread rapidlyforcing 135,000 evacuations within a 1000 mile radius, and more then 30

Female Representation on the Board of Directors :: womens studies, business

Hillman, Shropshire and Cannella (2007) seeks to answer the question of why do some organizations brook women on their scorecard of directors while others do not? This review will seek to identify the objective of the study basic assumptions and theories deployed identify the hypothesis and look into methodologies used in testing the assumptions, and discuss the results before reaching a conclusion.The research question is appropriate because it focused on the characteristics organisations have that are apparent pointers to the level of female representation on its board. Previous research looked at female representations based on work group level (e.g Cox & Nkomo, 1991 Milliken & Martins, 1996) or on an individual level. In addition, despite the several agitations and literatures that show the accrued benefits of having much women on board( e.g Blackman, 2004 Browder, 1995 Gasparino &Boyce, 1998), recent statistics shows that men still hold a great number of seats on boards of US firms. Schnake et al (200631). What could be the reason for this? What are the common attributes/characteristics of these organisations where there are women on their boards? These were referred to as organisational predictors.According to Hillman et al, management on organizational characteristics that are predictive of women on corporate boards allows us to systematically explore under what conditions a firms board is more likely to include female directors (2007941). This represents the underlying objective of this study. In achieving this, references were made to existing theory and hypotheses were developed and tested.The resource dependence theory was used as the theoretical framework in the search to answers for these questions. It examines the interdependence between organizations and entities in their external environment. Pfeffer, Pfeffer & Salancik, cited in Hillman et al (2007942). The Resource dependence theory is also, hinged on the feature that no organisation c an succeed without the derived benefits they get from external entities. This remains a crucial factor in board recruitment and female board members can provide such benefits to their organisations.The article is based on deductive research, which entails testing of hypotheses derived from existing theories and concept (Gummesson as cited in University of Leicester 2008187). The hypotheses tested were as follows1.Organisational coat is positively associated with female representation on a board of directors2.Firms in industries with greater female employment bases are positively associated with female representation on boards of directors3.A firms level of diversification is positively associated with female representation on its board of directors

Concealment in Chesnutt’s The House Behind the Cedars Essay -- House B

Concealment in Chesnutts The suffer Behind the CedarsWho has something to hide?Everyone in The House behind the Cedars has something to hide. With the possible exception of a few minor characters and children (innocents/ innocence), most characters have something to conceal. Taking this into account, this is more than likely Chesnutts acknowledgement of human temper before he gets into the varying motives. Is concealment ultimately worthwhile? Who is hurt and who is helped or is there any difference?Molly, John, Rena (The Absent/ Dead Father) This family is where much of the major concealment starts. Ironically, the family is the same place where secrets are revealed. They start as a secret themselves - hidden away, behind a row of cedars, and inside the house on Front Street. The long dead, white lover of Mis Molly, concealed this family from his world, just as he kept his name from his illegitimate children denying something to each. As a result, Mis Molly do many sacrifices . The first sacrifice she made was herself to her lover, which in return brought some security for herself and her family. We are told by the narrator, she worshipped the ground upon which her lord walked, was humbly satisfying for his protection, and quite as faithful as the forbidden marriage vow could possibly have made her (105). This passage does not seem to indicate a sacrifice on her part, but ultimately it was also done for her immediate family. When her immediate family began to include children, Mis Molly had to face that her children were not legitimate, had no family name, and were thrust into a world that would not easily accept them. As this escalates over time, she sacrifices her happiness for the happiness of her child... ...tood hierarchy among classes, racial and economic, that while not publicly acknowledged, is indeed reciprocal knowledge. The novel discusses this in regards to Mis Molly, her neighbors darker and poorer. Word CitedGo here for websites with fu rther Charles W. Chesnutt Informationhttp//docsouth.unc.edu/chesnuttcolonel/about.html Biography http//www.virginia.edu/history/courses/courses.old/hius323/chesnutt.html Biographyhttp//www.berea.edu/faculty/browners/chesnutt/ living/biography.html Biographyhttp//www.berea.edu/faculty/browners/chesnutt/biography/familytree.html Family Treehttp//www.berea.edu/faculty/browners/chesnutt/classroom/class.html Chesnutt in the Classroomhttp//authorsdirectory.com/biography_online_book_portrait_picture/c_authors_charles_w_chesnutt.shtmlBiography, Lesson Plans, Online Text, Portrait and Pictures, etc.

Legally Blonde 2 and De Tocqueville Essay -- Character Analysis, Elle

What do you do when no one wants to change something that you see as a problem? In Legally Blonde 2 Red, White, and Blonde, Elle Woods decides to change the problem of animal testing when no one else will. Elle takes the initiative subsequently looking for the mother of her chihuahua, Bruiser, so she could invite her to Elles wedding. She finds out that Bruisers mom is trapped at the V.E.R.S.A.C.E. company as a test animal. Instead of homework her wedding, which is what she was currently manifold in, Elle goes to Washington D.C. and presents a bill to end animal testing as she stands up for what she knows is right. This movie which presents an important issue in a light-hearted movie is a great example of a melodramatic film. Legally Blonde 2 postdates the structure of victim, villain, and hero of melodramas. In this case Bruisers mom, along with all other test animals, the V.E.R.S.A.C.E company, along with the adversity that Elle receives in congress, especially Rep. Victoria Ru dd who goes behind Elles back to counter her bill, and of curriculum Elle woods is the hero. This movie shows how one person can make a difference in democracy. The idea that society governs itself for itself (De Tocqueville, 51) is called popular sovereignty and was induced by Alexis De Tocqueville. In his book, Democracy in America, De Tocqueville describes how America had the perfect democracy in the mid 19th century, when he wrote this book. He explains how true democracy uses popular sovereignty to create an ideal political system free of tyranny. Over time this government system has changed in practice, as can be seen by the lackluster workers in congress that are spotlighted in Legally Blonde 2. However in cinema justice still prevails in US democracy. L... ...ially young females. One teenage-girls reaction was just that. Carrie Dean, of Wisconsin walked out of the movie theatre and gave Legally Blonde 2 her own personal spin for a way for her to get involved herself. Carr ie wanted to emulate Elle in her hometown by saving the animals in her town from euthanization at SPCA shelters. Along with Small Dogs Paradise, an interest group who also was looking to determine harmful treatment of dogs. Carrie ended up getting an internship in their office and is in the process of writing her own bill. Who knows how far Carrie will get that if a chick-flick can have this kind of impact on the youth, then there needs to be more of them. If more people, especially young people, follow Carries example and get involved in what is going on with our government, then maybe we could one day reach a version of De Tocquevilles ideal democracy.

The Social/Economic Upper-Class in England in Mrs. Dalloway, Sense and

The tender/economic upper-class in England in Virginia Woolfs Mrs. Dalloway, Jane Austens reek and Sensibility, and Oscar Wildes The Picture of Dorian Gray are depicted through the characters lifestyles, wealth, and behaviors. Woolf, Austen, and Wilde give insightful portrayals of the characters by emphasizing their social roles in the England society. Their portrayals of the characters suggest that they are critical of the upper-class unreal lifestyles. Members of Englands social/economic upper-class in Woolfs, Austens, and Wildes literary turn overs are distinguished by their lifestyles. In Woolfs Mrs. Dalloway, the upper-class count to have a simple and comfortable life. One of Woolfs focuses of the upper-class lifestyle is Clarissa Dalloway. Clarissas lifestyle consists of planning and hosting social events for the members of the upper-class. When Woolf says, Mrs. Dalloway said she would buy the flowers herself. For Lucy had her work cut out for her (Woolf 3), he note s that it is not often that the upper-class women carry out their own duties. The women are also perceived as lazy because they do not have to work for a living. The upper-class women spend much of their leisure time shopping, maintaining their social role by attending social gatherings, and craziness in their desires. They seem to live a lavish lifestyle because they lived with everything they wanted (Woolf 111), whether it was breakfast in bed (Woolf 111), or having servants to do their work for them.Austens thought and Sensibility provides detailed perceptions of the upper-class lifestyles. Similar to Woolfs descriptions in Mrs. Dalloway, the aspects of the upper-class in Austens novel imply that they live a relaxed lifestyle.... ...hasize the influences that the upper-class social status has on a persons lifestyle, behavior, and perspective of others. They also emphasize the social expectations and restrictions for the upper-class women, including their social role, appearanc e, and personalities. It is indicated from the authors literary works, that people are judged ground on their social position. Woolf, Austen, and Wildes portrayals of the upper-class in their literary works show that an upper-class social status does not ensure happiness. Works CitedAusten, Jane. Sense and Sensibility. Ed. Stephanie Stark. London Penguin, 2002. Print. Wilde, Oscar. The Picture of Dorian Gray. Michael Patrick Gillespie, Editor. Norton Critical Edition. New York W.W. Norton & Company, Inc., 2007.Woolf, Virginia. Mrs Dalloway. London The Hogarth Press 1925. London Penguin books, 1996.

The Social/Economic Upper-Class in England in Mrs. Dalloway, Sense and

The social/economic upper-class in England in Virginia Woolfs Mrs. Dalloway, Jane Austens Sense and Sensibility, and Oscar Wildes The Picture of Dorian Gray are depicted through the characters lifestyles, wealth, and behaviors. Woolf, Austen, and Wilde give insightful portrayals of the characters by emphasizing their social roles in the England society. Their portrayals of the characters suggest that they are life-sustaining of the upper-class factitious lifestyles. Members of Englands social/economic upper-class in Woolfs, Austens, and Wildes literary springs are distinguished by their lifestyles. In Woolfs Mrs. Dalloway, the upper-class appear to have a simple and comfortable life. One of Woolfs focuses of the upper-class lifestyle is Clarissa Dalloway. Clarissas lifestyle consists of planning and hosting social events for the members of the upper-class. When Woolf says, Mrs. Dalloway verbalise she would buy the flowers herself. For Lucy had her work cut out for her (Woo lf 3), he notes that it is not often that the upper-class women carry out their own duties. The women are also perceived as lazy because they do not have to work for a living. The upper-class women spend much of their leisure time shopping, maintaining their social role by tending social gatherings, and indulging in their desires. They seem to live a lavish lifestyle because they lived with everything they wanted (Woolf 111), whether it was breakfast in bed (Woolf 111), or having servants to do their work for them.Austens Sense and Sensibility provides detailed perceptions of the upper-class lifestyles. Similar to Woolfs descriptions in Mrs. Dalloway, the aspects of the upper-class in Austens novel imply that they live a relaxed lifestyle.... ...hasize the influences that the upper-class social status has on a persons lifestyle, behavior, and perspective of others. They also emphasize the social expectations and restrictions for the upper-class women, including their social role, appearance, and personalities. It is indicated from the authors literary works, that concourse are judged based on their social position. Woolf, Austen, and Wildes portrayals of the upper-class in their literary works show that an upper-class social status does not condition happiness. Works CitedAusten, Jane. Sense and Sensibility. Ed. Stephanie Stark. London Penguin, 2002. Print. Wilde, Oscar. The Picture of Dorian Gray. Michael Patrick Gillespie, Editor. Norton Critical Edition. New York W.W. Norton & Company, Inc., 2007.Woolf, Virginia. Mrs Dalloway. London The Hogarth Press 1925. London Penguin books, 1996.

Preparing For Science Course Essay

Preparing for any subject or course is a good thing to do for one to fully appreciate the course, peculiarly for a science course. In a science course, there are a lot of new things you will shoot, particularly new technical footing/concepts/ideas. And planning for every class session would be helpful to maximize your learning potential. The question is, How would you plan for the science course?To start off, first you should interrupt good habits for an effective study. You should learn the habit of effective time management and discipline. Always do your homework early and prioritize your studies above anything else. You should also learn a habit of challenging yourself. This would make you more competitive and determined. Next you need to develop active listening and class participation skill. To do this, you should name a focus on lecturer obligaten by your professor. Try to be analytical when listening. Ask questions to your professor if you are confused or mutable about the concepts that have been discussed. In addition to this, try to be open-minded and appreciative for you to fully understand the ideas being relayed to you by your professor.You should also take guttle notes while your professor is giving a lecture. Organize your notes by creating lengths in your notebook, like central space for important points/ideas, marginal space for annotation, and condensing space for a brief summary of the lecture. A good set of lecture notes will be very helpful in preparing for exams, since this will refresh your experience regarding the previous lessons discussed in the class. Lastly, you should develop a good strategy for taking an exam. Always prepare yourself before going to class your professor might give a surprise quiz. Whenever you have a scheduled exam, be sure to arrive early.This would give you time to relax your mind and body, and avoid loss of immersion before and during the exam. Answer first the questions you are certain of and with hig h points. If the exam is a multiple choice type, be very intuitive use your ballpark sense and make smart educated guess. For essay type exams, think first before you write your essay. Concentrate on the idea of what is being asked in the question.Always allot some time before the end of the exam to review your answers. This will prevent mistakes made by stupidity or carelessness. after(prenominal) getting the result of the exam, try to analyze your answers. Learn from your mistakes, and try to avoid them during the next tests. Always set your previous exam as a example do your best to improve your performance in the next exams. Lastly, determine and implement the best study strategy for you.ReferenceSmoot, J. (2008).Tips for preparing for a class. Retrieved April 30, 2008 from http//www.helium.com/items/357485-being-prepared-class-understanding

Novel effect Essay

I think Mary Shelley used language to develop lots of atmosphere in chapter five, I think this is because this huge body-build up up of atmosphere makes you read faster and faster, and makes you want to read more. She uses umpteen long, complex sentences, such as Delighted and surprised, I embraced her but as I imprinted the initiatory kiss on her lips, they became livid with the hue of death her features appe bed to change, and I thought that I held the corpse of my dead mother in my arms a curtain enveloped her form, and I saw the grave-worms crawling in the folds of the flannel, this creates tension, giving the novel more effect.As she has used so many another(prenominal) long complex sentences, many comma butterflys and semi-colons atomic number 18 used, this makes the reader pause a lot whilst reading, giving the effect of many short sentences, embedded into long, complex ones. As comfortably as these sentences, she in addition uses many short sentences, and all of thes e changes lead you to read faster, which creates more tension. An example of one of the short sentences used is Beautiful Another counseling Mary Shelley may have wanted to create atmosphere is by using many powerful adjectives such as dreary, and miserable. Words like these alike give the effect of imagery, as well as creating huge amounts of atmosphere.Many other phrases in the book also help build atmosphere, many of which ar things Frankenstein says, often about his monster. Examples of this are miserable monster, and wretch. I think Mary Shelly also created atmosphere other way, without the reader even realising she is trying to. In the novel, many archaic words and phrases are used, like lassitude, and I beheld the accomplishment of my toils. These words and phrases become the gothic horror style the novel is written in, and help build up atmosphere. They also give the impression something spooky is going on, as they dont go like words we would use today. Also, naturally , people are scared of things that are unfamiliar, and Mary Shelley may have used these archaic words to give the book more of a spooky effect.I have that chapter five links to the key themes in the novel, and I think the main one is the fact that Mary Shelley may have been hinting in her novel, that you cant play god, and in chapter five, that is what Frankenstein is obsessed with doing. His friend, Henry, also notices this, and states I did not before remark how precise ill you appear so thin and pale you front as if you had been watching for several nighttimes. This implies that Frankenstein is an extremely obsessive character, and that he will not rest, until he has fulfilled his goal, creating life (playing god). The rest of the novel is about how Frankensteins desperation for power, comes back to haunt him. I also feel that chapter five links in with the key theme in the novel in another way.Whilst taking about her novel, Mary Shelley said Frightful must it be for supremel y frightful would be the effect of any human endeavour to sneer the stupendous mechanism of the Creator of the world. I feel that the meaning of this phrase, is that she is saying only god should have the power over life and death, and anyone who tries to defy him (by creating life), should be scared, as he will not accept it, and punish the person who defied his right. I think that in her story, she was subliminally hinting this, as she constantly refers to god. When Frankenstein is running away from the monster, the night it is created, he sees the steeple, its white steeple, and many other hints are also made.She could be hinting that straight after the monster is created, god has planned what will happen next. Furthermore, this shows that in the nineteenth century people were extremely religious, and took care about what they did, as they did not want god to punish them for their actions. Also, the phrase infuse a offset of being into the lifeless thing that lay at my feet, is stating that he is going to use electricity of some kind, to bring the thing, to life.This relates to galvanism, which is the process of running charges of electricity through with(predicate) dead animals and trying to bring them back to life, in actual fact, the charges were honest making the muscles of the dead animal spasm. So the phrase shows that in the 19th century, many people were trying to bring dead things back to life. Mary Shelley got the idea of using lightning to bring the monster back to life from Luigi Galvanis idea of galvanism, we have this because as well as overhearing her husband and Lord Byron talking about it, she was also very up to date with scientific experiments at the time.Furthermore, chapter five also gives us a better understanding of 19th century prose. The words and phrases in chapter five, are typical of 19th century language, for example, the phrase infinite nuisances and care I had endeavoured to form, is a phrase we would not use nowadays. P hrases such as this tell us that in the 19th century, writers would write in a much more formal style. I think that this is because in the 19th century, anyone who could read and write would be from an extremely wealthy family, and books were written to suit their style of language, not for the middle class. Another example of a 19th century word is countenance (another word for face), at present time, people are always looking to find abbreviations, so they can communicate faster, however, words like countenance are much longer, and more suited to the formal 19th century style of literature.From chapter five, we can also learn that in the 19th century, writers would use lots of powerful adjectives, and 19th century works would be very descriptive, with lots of imagery. Examples of powerful descriptive phrases, and adjectives are grave-worms crawling, and demonical. These words add lots of atmosphere to the story, and there is a strong use of imagery. The final thing I have learned about 19th century prose from chapter five is the use of colons and semi colons.Mary Shelley uses many semi colons and commas in the novel, and her use of commas and semi colons allows her to build atmosphere using long and complex sentences, and then often rapidly switch to a short one, for example I took refuge in the motor hotel belonging to the house which I inhabited where I remained during the rest of the night, walking up and down in the greatest agitation, listening attentively, catching and fearing each sound as if it were to announce the approach of the demoniacal corpse to which I had so miserably given life, then, the first sentence in the next paragraph is just the word Oh This shows that in the 19th century, very often, some people would use commas and semi colons often, instead of full stops.

Rough Water Ahead

Required 1. How should Smooth Sailings management execute the recoverability test for the cruise send as of December 31, 2010? The following are the required move to identify, realise and measure the injury of a permanent asset ( assembly) to be held and go ford * Indicators of balk consider whether indicators of check are present. Test for recoverability If indicators are present, perform a recoverability test by comparing the sum of the estimated undiscounted future exchange flows attributable to the asset (group) in question to their carrying amounts (as a reminder, entities can non record an impairment for a held and used asset unless the asset first fails this recoverability test). Measurement of an impairment If the undiscounted cash flows used in the test for recoverability are less than the long-lived assets (groups) carrying amount, determine the mean(a) value of the long-lived asset (group) and recognize an impairment loss if the carrying amount of the long-l ived asset (group) exceeds its sporting value. What assets and liabilities should be holdd in the asset group as defined by ASC 360-10 for purposes of performing the recoverability test?For purposes of recognition and measurement of an impairment loss, a long-lived asset or assets shall be grouped with other assets and liabilities at the lowest level for which specifiable cash flows are largely independent of the cash flows of other assets and liabilities. Asset groups may include assets and liabilities outside the scope of ASC 360-10 (for example, good give if certain conditions, discussed later, are met and other non-amortizing intangible assets).In general, assets should be grouped when they are used together, that is, when they are part of the same group of assets and are used together to generate joint cash flows. If assets and/or liabilities are grouped for purposes of a test for recoverability, they are referred to as an ? asset group. How should the five-fold operating scenarios impact the recoverability test? ASC 360-10 allows entities to use either a single-most-likely estimate of expected future cash flows (often referred to as a traditional or best-estimate approach) or a range of possible future outcomes (often referred to as a probability-weighted approach).However, if alternative courses of action to recover the long-lived asset (group) are under consideration or if a range is estimated for the amount of possible cash flows, the likelihood of possible outcomes should be considered. An entity is not required to use the probability-weighted approach, but it may be reusable in considering the likelihood of possible outcomes. If the probability-weighted approach is used, the likelihood of possible outcomes should be considered in determining the best estimate of future cash flows. What impact should the possible foreclosure and extinguishment of debt have on the cash flows used to perform the recoverability test? Generally, debt should not b e included in an asset group because the lowest level of identifiable cash flows will typically not include cash flows associated with debt (i. e. , the hotshot payments associated with the debt). Further, the cash flows associated with debt principal payments are typically easy to identify therefore, most entities will be able to eliminate the cash flows associated with debt from the cash flows of other assets and liabilities.However, in rare instances, if the lowest level of identifiable cash flows includes cash flows associated with debt principal payments and it is not practical to eliminate those cash flows (which would be more likely to occur when the asset group is a business or reporting unit), then the debt should be included in the asset group (i. e. , netted with the carrying amounts of the assets of the group) so as to maintain an appropriate comparison. This basis adjustment forgets the same result as if the debt principal payments have been excluded (e. g. debt with a carrying value of $100 would have undiscounted cash flows of $100). As a reminder, the guidance in ASC 360-10 prohibits the inclusion of interest expense in assessing the recoverability of long-lived assets. When the FASB originally deliberated Statement 144, it considered and rejected requests for a limited exception to the fair value measurement for impaired long-lived assets that are subject to nonrecourse debt. Some constituents believed that the impairment loss on an asset subject entirely to nonrecourse debt should be limited to the loss that would occur if the asset were put back to the lender.The FASB decided not to provide an exception for assets subject to nonrecourse debt. In its basis for conclusions, the FASB explained that the Recognition of an impairment loss and the recognition of a gain on the extinguishment of debt are separate answers, and each event should be recognized in the period in which it occurs. The Board believes that the recognition of an impairment loss should be based on the measurement of the asset at its fair value and that the existence of nonrecourse debt should not influence that measurement. (Statement 144, paragraph B34) 2.What impairment loss, if any, should be recorded as of December 31, 2010? As discussed above, if indicators of impairment exist for an asset (group) to be held and used, an entity determines whether the sum of the estimated undiscounted future cash flows attributable to the asset (group) in question is less than its carrying amount. If those undiscounted cash flows are less than the carrying amount, then an entity will recognize an impairment loss based on the excess of the carrying amount of the asset (group) over its respective fair value.However, under ASC 820 cash flows used to determine fair value (using a present value proficiency) when determining the impairment loss (Step 3) must include assumptions that commercialise participants would use in their estimates of fair value. As a result, ent ities are not able to simply apply a discount rate to the cash flows used in Step 2 to determine fair value without first determining whether they reflect the expectations of market participants.Entities may use their own assumptions as a starting point in developing market participant assumptions and apply reasonable judgment in analyzing whether such assumptions are representative of market participant assumptions. The determination of market participant assumptions and their effect on fair value estimates are particularly subjective considering that the evaluation is being made for assets to be held and used. When multiple valuation techniques are used, the merits of each valuation technique and the underlying assumptions embedded in each of the techniques should be considered in evaluating and assessing the results.In this case, we do not know the assumptions for the estimated fair value of $3. 0 million and we consider the discounted cash flow is more reliable. The first step i s to check impairment indicator. Because of an increased presence of pirate in the area which Smooth Sailing cruises, the cruise ships operating performance has significantly declined which has directly contributed to a decline in its overall fair value, and may indicate a potential impairment. In the second step, we did the recoverability test.The undiscounted cash flow is the sum of expected operating cash flow and the cash flow from the net working capital. Calculation is shown below We use the probability-weighted approach to get the estimated future cash flow ($2. 30) which is smaller than the net bear value. As a result, the cruise is not recoverable. In the third step, we cypher the impairment loss. We calculated the discounted cash flow as follow So an impairment of 2. 44 million should be recorded, which is the difference between the net book value of 4. million and the discounted cash flow of 2. 16 million. The detailed calculation is included in the attachment rough wat er ahead. xlsx Alternate Facts Would the outcome of the recoverability and impairment tests change if the probability assessment was revised such that there was a 50 percent, 40 percent, and 10 percent probability of scenarios A, B, and C occurring, respectively? If so, how? An impairment of 0. 62 million should be recorded. The calculation is included in the attachment rough water ahead. xlsx

Egyptian Religion Essay

The Egyptians took great care of their dead because of their religious beliefs. According to John Catoir, informant of World Religions Beliefs Behind Todays Headlines, Egyptians believed that an after life involved a full human existence, not a mere spirit life, therefore the soul must join the body in heaven. It was hoped that by preserving their bodies from decay they would enhance the process of resurrection and provide themselves with a decent start in the new life. The priests who performed the mummification were thought of as acting in the role of Anubis, the god of the dead.The organs, excluding the heart would be removed, and the mouth would be broke open. This allowed for the testimony and the weighing of the heart when attempting to gain entrance into the underworld (afterlife). According to Geoffroy Parrinder, author ofWorld Religions from Ancient History to the Present, the whole embalming of the body seems to have implied an imitation of what was done (in the legend to Osiris by Anubis in Abydos) so the dead person was thereby identified with Osirischarms were usually placed within the wrappings of the mummy, and special importance was attached to the heart scarab which was placed on the chest.Because of the Egyptians belief that the body and soul immix again in the underworld, their response to cremation would not be a positive one. Since the soul and the body meet up in heaven again, the body would be destroyed, making it impossible to meet up with the soul. In addition, the heart will not have an opportunity to be weighed and the mouth would not be fitting to testify. After a king died, Osiris would personally identify the king.The motive behind the identification of the dead king with Osiris was to ensure the perpetuation of the kings notice after deathby becoming Osiris the dead pharaoh would rule over the realm of the dead (Parrinder). According to Roveri Donadoni, author of Egyptian Civilization Religious Beliefs, a dead Pharaoh lived in the heavens as a star and a new pharaoh came to mogul as a new incarnation of the divine power of Ra, the Sun God. The stars appeared as minor suns illuminating the night sky, each one the lasting impression of a former earthly pharaoh.Rituals involved the everyday life of the typical Egyptian. According to Christopher Moreman, author of Beyond the Threshold Afterlife Beliefs and Experiences in World Religions, ritual performance was necessary to ensure that the spirit of the dead would not be lost but would continue in association with the sun after an arduous journey through the underworld. Every day and several propagation within the day, the god was the object of ritual activity similar to that which would be accorded to an earthly prince (Donadoni).Distinctive rites were naturally found in the special festivals of the pharaoh and of the gods (Parrinder). The kings jubilee-festival, called the Sed, re-enacted ritually the unification of Egypt under Menes, and its climax was a dance performed by the king in a short kilt with an animals tail respite behind it. A procession or coming forth was usually a conspicuous feature of the festivals of the gods, whose statues were carried by priests to other sacred places in battle array to visit other deities or in order to enact a mythological episode connected with these places (Parrinder).