The theme of betrayal Essay Example

The theme of betrayal Paper These two poems are written about very different subjects but they both explore the theme of betrayal. In the first poem ‘Havisham’, the poet Carol Anne Duffy uses Mrs. Havisham, a fictional character from the well know novel ‘Great Expectations’ by Charles Dickens, as her extended metaphor for betrayal. In the second poem ‘Kid’ by Simon Armitage, the poet presents the theme of betrayal from a slightly different perspective using ‘Batman and Robin’ as his literary conceit. Both Havisham and Kid feature literary conceits through which the poets convey the characters thoughts to the reader. In Havisham, Duffy uses her chosen metaphor as the title. This makes the theme of betrayal known to the reader from the very start of the poem. Duffy asexualises the main character in the title through the absence of the pronoun â€Å"Mrs†. This puts extra emphasis on Mrs. Havisham’s metaphoric significance. In kid, Armitage uses the extended metaphor (Batman and Robin) to sarcastically influence the speakers’ role reversal of his childhood relationship with his stepfather who left him and his mother, to be in a relationship with another woman. Both poems use strong plosives in the opening line of the poem. Havisham starts off with the phrase â€Å"Beloved sweetheart bastard†. The repetition of the letter ‘b’ gives the poem an immediate aggressive tone and evokes anger. This phrase is also an oxymoron; the poet is expressing the characters unhealthy state of mind through the polarisation of feeling. This is a result of these two feeling, love and hate, are irreconcilable, and yet both experienced by the speaker to their extremes. We will write a custom essay sample on The theme of betrayal specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The theme of betrayal specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The theme of betrayal specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Simon Armitage in kid also employs plosives to emphasise the anger and violence expressed throughout the poem examples include, â€Å"Batman, big shot† and â€Å"punching the palm of your hand†. Therefore, both poems use plosives in order to gain the same effect, emphasis on aggression and anger. Clothing is another common device used by both poets to express the characters state of mind. In Havisham the speaker seems to use clothing to convey a deeper meaning to the reader. â€Å"Loves hate behind a white veil† This oxymoron presents two overwhelming contradictory emotion. This shows that although the speaker is angry there is also a more sophisticated side to her. However in kid, the description of clothing is far less sophisticated; â€Å"now I’ve doffed that off-the-shoulder / Sherwood-forest-green and scarlet number for a pair of jeans and crew-neck jumper† . The speaker in kid evaluates his adulthood through his clothing, which shows that he does not operate well in society. The clothes that belong to childhood is the â€Å"Sherwood-forest-green and scarlet number† and the â€Å"pair of jeans and crew neck jumper† belong to adulthood. The speaker shows immaturity by describing his adulthood in terms of external virtues. This would seem fairly mundane in contrast to Havisham, which refers to clothing as part of an intelligent literary device, which subsequently has an effect on the reader. Enjambment is used in both poems, with each poet using this technique to create different effects on the reader. In Havisham, Duffy uses enjambment to build up dramatic tension in the poem. The enjambment used in Havisham goes against normal structure in poetry; â€Å"who did this / to me? †, the effect that is created by the thoughts of the speaker running over from one line to the other, emphasises the great anger felt by the speaker at this point. This use of enjambment is doubly useful, in this case as the overall effect of the enjambed lines is that the idea takes the form of a rant. Armitage creates a mood of aggression in Kid, partly caused by the structure of the poem. Kid is presented in four long periodic sentences with multiple sub-clauses, enjambed over nearly every line. One of the many examples can be seen on line one over to line two were the speaker says â€Å"when you gave the order / to grow up†. The emjabments used in kid also add to the menacing tirade in the poem. In Havisham the structure of the poem resembles that of natural speech. This results in the poem being more naturalistic. At the end of the poem Duffy uses the breakdown in rhythm, â€Å"b-b-b-breaks† to emphasise the speaker’s emotions. By adding in this caesura Duffy shows the disintegration of language, which connotes the breakdown of mind and the unstable mental state of the speaker as a result of the betrayal. Similarly in Kid, Simon Armitage also uses caesura’s to emphasise some key words and themes within the poem, â€Å"I’m taller, harder, stronger, older†. As well as adding greater emphasis to the words, the use of commas between each word breaks up the rhythm of the poem and similarly to Havisham makes the poem exceed the boundaries of normal poetry. This causes the poems to take on the form of a rant. Language devices are used in both poems to enhance the build up of tension. In Havisham, Duffy uses alliteration to build up tension and as stated above, show the unhealthy state of mind of the speaker. The example of this is â€Å"b-b-b-breaks†, this shows the feelings of the speaker mounting up inside her, and she has difficulty getting them out. Her hesitancy in this case could also allude to the speaker’s shamefulness of herself and the state she is in. Duffy also uses sibilance to enhance this effect, â€Å"Spinster, I stink†, this also could allude to the same effect as previously in which the speaker is ashamed of herself. The term spinster refers to unmarried women of marriageable age, and unlike bachelor has negative connotations. This use of sibilance crates a very real effect to the poem the reader can hear, see and smell Havisham in their mind. The assonance found in the second stanza, â€Å"cawing Nooooo at the wall†, implies that Havisham has been re-living in her mind the past events in her life, something that is often not psychologically healthy. The significant literal device found in Kid is the use of repetitive assonance which in this case is all the lines ending in ‘r’: â€Å"order wander yonder rather corner †. These assonances conjures up an ‘index finger pointing belligerently at the interlocutor’. The resulting effect is that of mounting anger and violence in the speaker. In conclusion Duffy lends pathos and a tragic dimension to her character. In order to have a tragic dimension in a character, the character needs to have experienced some sort of tragic event. For Havisham this was the betrayal which causes her to be totally self-aware. As a result this event will manifest itself in to the character of the speaker. This will cause the reader to sympathise with the speaker. In Kid, Armitage presents a character who seeks to measure himself favourably at someone else’s expense. This makes it much harder for the reader to sympathize with the speaker in Kid than in Havisham. As a result of this I feel that the speaker in Havisham is far more captivating than the one in Kid. This is mainly due to the effect the tragic event of betrayal suffered by the reader, has affected her behaviour. This in conjunction with the various stylistic and linguistic features in the poem make Havisham a more powerful and effective poem.

Three ways to tame an out-of-control sentence

Three ways to tame an out-of-control sentence Three ways to tame wild sentences You dont have to work in a zoo, the circus or pest control to come face to face with a wild beast at work. Sometimes theyre found lurking in our writing. Sounds strange? Well, an out-of-control sentence can be a terrifying thing. Take this monster, based on a real-life example: I have attached a document to this report – ‘Marketing budget for 2016’ – which explains at length our new strategy, including why we are reducing spending on broadcast advertising, and the process of selecting partner agencies to work with in consultation with the CEO, and specialists within the marketing department. If you find yourself writing a sentence like this, you might end up feeling like you’re being attacked by your own creation. It’s frighteningly easy to get tangled up – and to make grammar and punctuation errors – when a sentence is 50 words long. The reader has it even worse. Long, complicated sentences are hard to follow, because they force the reader to keep track of several ideas at the same time while they wait for the full picture to emerge. Luckily, there are several ways to tame sentences that are starting to run wild. Here are three simple techniques that will have even the least domesticated sentences purring in your lap in no time. One sentence, one idea A sentence works best when it contains one idea. This means your reader has to take in only one thing at a time, making it easier for them to follow what you are saying. You may fear that this approach will dumb down your style – but it actually does the opposite. By ensuring each sentence contains just a single idea, you free up your reader’s energy to focus on your point, rather than on trying to keep track of your thought process. This is crucial if what you’re communicating is complicated or technical (or, dare we say it, a bit dull). It also makes your writing more powerful. If you string together several ideas in one sentence, they may each have less impact than if they were presented on their own. Take this example, which is based on a real-life letter to a customer: We are very sorry for the mistake that happened as we have a number of new staff working in sales, and regrettably one of them misunderstood the information given to them about our prices, and advised that we were offering a universal 40 per cent discount, when in fact this was a time-limited offer for existing customers. If we break down this sprawling sentence, we can see it contains three distinct ideas. They are: 1) We apologise for the mistake. 2) The mistake was caused by new staff misunderstanding our pricing. 3) The discount did not apply in this case. Now let’s apply the one-sentence-one-idea model: We are very sorry for quoting you the wrong price. This was because one of our new members of staff had misunderstood our pricing system. The 40 per cent discount you were offered in fact applies only to existing customers. This is clearer and has more impact. It also feels less like a rather rambling excuse, and more like a genuine apology and explanation. If it gets listy, put some bullets in it If you find that you’re weighing down the tail of a sentence with several related ideas, a bulleted list may help. For example, instead of writing: This document includes instructions on the program’s system requirements, how to use the program complete with screenshots, how to access the help file, whom to contact for more information, and licensing terms and conditions. you can split it into bullet points: This document includes: the program’s system requirements how to use the program (with screenshots) how to access the help file whom to contact for more information licensing terms and conditions. (If youre unsure how to punctuate bulleted lists, watch our short video that explains all.) Full stop them in their tracks Sometimes the simplest remedy is the best. If you find yourself agonising over whether to use a comma or a full stop, go for the full stop. Stringing together lots of ideas using commas often makes a sentence harder to read. For example: Thomas Atkins is the CEO of ACME Ltd, having founded the company in 1999, after seeing the low quality of widgets available at the time, responding with improved quality while charging the low prices ACME Ltd is still known for today. Splitting the sentence in two makes its ideas much more definite. First, the reader learns who founded the company. Then, why he did so: Thomas Atkins is the CEO of ACME Ltd, having founded the company in 1999. Atkins saw the low quality of widgets available at the time and responded by improving quality while charging the low prices ACME Ltd is still known for today. Even now, the second sentence remains a bit unwieldy. In cases like this, consider splitting it into even smaller units. This allows you to elaborate on each idea independently, in a way that would be unreadable as a single sentence. Thomas Atkins is the CEO of ACME Ltd, having founded the company in Bristol in 1999. Atkins was dissatisfied with the low quality of widgets available at the time, which were prone to breaking after a year’s use. So he dedicated himself to designing and producing better quality widgets, while charging the low prices ACME Ltd is still known for today. One. Last. Thing. We’re not suggesting that you eradicate commas and longer sentences altogether. Too many short sentences can give your writing a juddering, stop-start rhythm, which can be distracting for the reader. We recommend a maximum length of about 35 words for sentences – but below that limit, don’t focus too much on length. Instead, focus on the idea you want each sentence to communicate to your reader. You’ll find it much easier to write, punctuate and edit – and you’ll avoid unleashing any wild beasts. Image credit: Eric Isselee / Shutterstock

Statistic Project Statistics Example | Topics and Well Written Essays - 500 words

Statistic - Statistics Project Example Significant difference in mode and median among of BMI among men and women suggests that the two data sets have different distributions. BMI of men is more concentrated along the mean of the data set, because of the closeness between mean, mode and median, as compares to the statistics for women’s BMI. Standard deviations and variances for the two data sets confirms suggested differences in distribution of the two data sets. Men’s BMI have a lower standard deviation and this means that the data are more concentrated around the mean than data for women’ BMI. This is further evident in the range that is lower for women’s data. Nature of the distribution that the values of mean, mode and median suggest, is also evident in the skewedness’ values. Even though the data sets are skewed towards one direction, the skewedness is greater in women. These statistics shows that despite the average similarity in BMI among men and women, frequency of men’s BMI increases with increase in BMI while that of women’s BMI decreases with increase in BMI. Based on the three analyses, it can be concluded that med have larger waists than women though this changes at old age and that people’s waist increased up to mid age and then declines slightly before increasing again. A majority f people have their cholesterol levels lower than 300 and trends in BMI differ between men and women but with equivalent

Case study Example | Topics and Well Written Essays - 500 words - 46

Case Study Example Of course though this option is not preferred because labor cost is a major component of the Mailing Place’s expenses, and keeping this at the same level is central to the organization’s success. As such, it would be better that Jill try and rework her department so that the new work is able to be handled by current staff members and also not affect any of the current work taking place. 3. I would suggest that the Mailing Place increases its labor budget as part of the planning process. It is obvious that the company is already doing very well, but taking on a whole lot more work might disrupt current work. It would be better if the company hired more workers. Also, for scheduling the company needs to make sure that employees are trained to use all the machines and PC programs within enough time before the new work commences. 1. For job candidates, placing their resumes on the World Wide Web allows them to be noticed by a wider selection of employees and also in a much faster timeframe. Previously, job placement ads had to be spotted and individualized letters sent out to each employer; now this process has been simplified by giving greater power and control for the job seeker. The World Wide Web can also help to match employers to job candidates, and this can reduce the time spent wasted on job candidates who either do not fit the job description or are not capable of performing that particular job. 2. Electronic resumes can help to identify a job candidate with specific technical skills because it can showcase some of their previous work. In this instance, this is actually better than a list of skills and qualifications because it allows the employer to see just exactly what the job candidate is capable of. If I found out that another person had developed the candidate’s homepage, then it would depend on the particular job as to what I would do. If the job had to do with computers then I would immediately rule them out; however, if the home page

Theories of Stress and Stress Management

Theories of Stress and Stress Management Psychology and Management of Stress Jane Jerard Outline and evaluate Selye’s (1956) General Adaptation Syndrome of stress Selye’s General Adaptation Syndrome of Stress is a model that analyses an individual’s response to long term stress which is broken down into three main stages, the initial alarm stage, the interim resistance stage and finally the exhaustion stage (Nicky Hayes, 1994). If the stressor persists the individual will progress through each of the stages, and in some cases disease and even death can result. During the alarm stage the body reacts to the stressor with a ‘fight or flight’ response in which the parasympathetic nervous system is activated and hormones (e.g. adrenalin and noradrenaline) are released from the adrenal medulla (Richard Gross, 2010). If the stressor remains, the body then goes into the resistance stage during which it may outwardly appear to be functioning normally, however levels of blood glucose, cortisol (stimulated by adrenocorticotrophic hormones known as ACTH) and adrenaline remain higher than normal and the individual’s heart rate, blood pressure and breathing will be higher than normal. The individual may appear calm but they are physically and mentally at ‘action stations’ (currentnursing.com, 2014). During the final, exhaustion stage the further release of ACTH is inhibited by the hormones it has already stimulated and the levels of ACTH itself circulating in the blood. At this point the body begins to use up its energy reserves or resources and the body cannot function adequately. Blood sugar levels drop and the individual becomes vulnerable to disease and death. As Nicky Hayes (1994, p450) states ‘This [final stage] produces an immediate and strong – sometimes excessive – reaction to even mild sources of additional stress’. As a model of stress, the General Adaption Syndrome (GAS) is focused primarily on the bodies’ physiological response to stress. It does not take into account other factors influencing an individual’s response to stress such as their thoughts, perceptions or feelings and how these cognitive and psychological factors impact upon their experience of stress itself (garysturt, 2004). Nonetheless the GAS was a hugely influential model which generated a lot of further study (currentnursing.com, 2014). Folkman Lazarus’ (1984) Cognitive Appraisal Theory of stress Unlike the GAS model of stress, the Cognitive Appraisal Theory of stress focuses on an individual’s cognition of a stressor which informs their emotional response. It is ‘a theory of emotion which implicates peoples personal interpretation of an event in determining their emotional reaction’ (psychcentral, 2014). The way in which an individual interprets the stressor is significant and according to Folkman and Lazarus we respond to a stressful event or situation by making a primary appraisal, during which we assess whether the event is harmful to us either physically or in terms of our esteem, core beliefs and our values or goals (Folkman, 1986). During the secondary appraisal (which can take place before, at the same time or after primary appraisal) we consider whether we have the resources to manage the stressor; the outcome of which affects our coping strategy. Coping strategies can be understood as either: problem based; where the stressor is perceived as a challenge and we generate strategies to manage it or solutions to remove it, or emotional based; where the problem is considered to be a threat that cannot be resolved and various coping strategies such as avoidance, distancing and acceptance are employed (blackswanstress, 2014). According to the Cognitive Appraisal of Stress model then, in response to a stressor we establish if there is a threat, employ coping strategies and then reassesses the threat which results in identification of emotional responses (Nicky Hayes, 1994). Stress is viewed in a more transactional sense, as a two way process in which individuals respond dynamically to their environment. Unlike the GAS model then, cognitive approaches are of paramount importance and it is a more fluid and responsive model, recognising the importance of the individual in each and every stress response. With reference to the case study, examine the evidence that there is a link between personality and stress. There is little dispute that life events can have a dramatic effect on an individual’s mental health, and even their physical health. However an individual’s reaction to a stressor is subjective and influenced by their cognitive and psychological makeup. An individual’s experience of stress will depend upon their personality. Kobasa (1979) proposed that this response to stressful events will be determined in part by an individual’s hardiness, with those low on hardiness more likely to experience psychological and physiological illness in response to stressful life events, whilst those high on hardiness are buffered to a certain extent from the effects of stress, using research amongst executives to back up this hypothesis. Hardiness is to be understood as having a sense of commitment (both individual and work related), as having an internal locus of control and, as a positive response to change viewing it more as a challenge and less as a threat (psych.uft .ed, 2014). Other studies of personality support the work done by Kobasa, for example Ironson (2010) completed a study on disease progression in HIV in which she found that ‘Those low on optimism (25th percentile) lost CD4 cells at a rate 1.55 times faster than those high on optimism (75th percentile) †¦ reap[ing] health benefits partly through behavioural (proactive behaviour), cognitive (avoidant coping), and affective (depression) pathways’. Although some studies such as Funk Houston 1987, and Schmid Lawler 1986, have not supported or replicated Kobasa’s findings it is believed that at least in terms of cognitive processes, personality and an individual’s subjective response to life situations (stressful or not) directly impact their experience of stress, and the degree to which they experience stress (fatih.edu.tr, 2014). With reference to the case study, Nick could be described as having low levels of hardiness. Although his commitment to his work seems high it is at the expense of his sense of commitment to himself (evidenced by his persistent failure to take a lunch break). In addition his feeling out of control may indicate that he has an external locus of control and finally his rigid attitude towards his work life may suggest that he might struggle with change, viewing it more as a threat and less as an opportunity. According to Kobasa et al, this could explain why he suddenly experienced chest pains (which could be either a panic attack or symptoms of a heart condition). Nick’s GP prescribed the anti-anxiety drug Benzodiazepine to help him cope with stress symptoms. Briefly explain how benzodiazapene works on the body Gamma-aminobutyric acid (GABA) is a naturally occurring neurotransmitter, which inhibits neuron activity in the brain. Around 40% of the brain responds to the presence of GABA and so when an individual takes benzodiazepine which boosts the activity of GBA, they experience a general calming effect, or a slowing down of the brain. ‘It [GABA] is in some ways the bodies natural hypnotic and tranquilizer’ (benzo.org.uk, 2014). The neurons are less responsive because they have become supercharged by the presence of chloride ions which have been channelled through GABA receptors. The presence of benzodiazepine (which locates itself within the GABA receptor site) serves to increase the rate at which chloride ions flood the neuron making it less responsive to other stimuli. Discuss two advantages and two disadvantages of taking benzodiazepine to relieve stress The advantages of benzodiazepines are that they are anxiolytic (relieve anxiety) and so reduce the physiological symptoms of a wide range of panic and anxiety disorders as well as phobias. They are also hypnotic and cause sleepiness which can assist with any sleep problems that an individual may experience (insomnia, or other kinds of sleep disorders often accompany anxiety). Over a short term period then, benzodiaepines can be beneficial, especially for those who suffer from anxiety and have disturbed patterns of sleep. However they are highly addictive and so cannot be used for more than a 4 week period, therefore they are not a solution in themselves and for this reason they are rarely prescribed in isolation. Usually some kind of CBT is prescribed concurrently with a course of benzodiazepine. In addition the body quickly adjusts to the drug and higher and higher doses are required to achieve the same affect. Nicks GP also suggested that he undertakes cognitive behavioural therapy (CBT) Outline the main features of CBT and discuss its usefulness in treating stress. Cognitive Behavioural Therapy (CBT) is a practical therapy which focuses on problems in the present, rather than issues from an individual’s past. The client and the CBT clinician will agree specific goals, and a strategy and timescale at the outset. There is a strong emphasis on the therapeutic relationship between the client and the clinician and the client is much more active in terms of putting the therapy into practice; the skills and techniques learnt during each session is ‘tested’ by the client in their homework. They are to experience directly through repeated practice whether or not these techniques are effective. The general underlying assumption of CBT is that maladaptive ways of thinking stem from cognitive errors which are to be challenged systematically throughout the course of the therapy. Different disorders are characterised by different cognitive errors. Because of this there is a wide variety of CBT methods available. The way in which CBT is delivered is also flexible and includes self-help (books, DVD’s and increasingly popular PC or online formats), group CBT (particularly useful with social phobias) and CBT informed specific interventions (training courses) (Graeme Whitefield, 2007). CBT is useful in treating stress because it challenges the core assumptions we make (our maladaptive thinking) that contribute or even create our experience of stress, or our interpretation of an event as stressful or not. In the above case study, Nicks belief that he requires control in the workplace, or that controlling his work environment is an achievable goal could be challenged. His homework would include different approaches to his working day such as ensuring he takes regular breaks and he would ‘see for himself’ the cognitive errors that have resulted in the maladaptive thinking that you have to be on the go all the time at work to succeed etc. Because CBT focuses on symptoms experienced in the here and now, and because stress is just such a symptom, it (CBT) is a very effective method of treating stress with a strong evidence base to support this (it is also cost effective and efficient in terms of time). Read the following case study and: Identify two life events and two daily hassles that could be causing Selina stress Selina’s mother has been diagnosed with a terminal illness, and she has recently divorced from her husband. Both these are considered significant life events according to the Social Readjustment Rating Scale (SRRS). The scale ranks divorce as the second highest source of stress with a mean value of 73, whilst the change of health of a family member comes in at 11th on the scale with a mean value of 44. In terms of daily hassles her children frequently quarrel and she encounters congestion which can sometimes make the children late for school. How, according to Holmes and Rahe, do life events cause stress and how do they effect people in the long term? The Holmes and Rahe questionnaire identifies what it considers to be significant life events in the causation of stress, and ranks them according to the associated levels of stress that they would induce. Upon completing a questionnaire, individuals who scored highly (i.e. experienced a significant number of life events within the last twelve months) are expected to be at a greater chance of suffering from stress and developing illness than those who did not. The results of their studies showed a small positive correlation meaning that life events are part of (but not wholly) the cause of illnesses (simplypsychology, 2014). The kinds of physiological effects stress can have on the body include heart disease, high blood pressure, a repressed immune system and gastric ulcers (psychology4a, 2014). Other effects include being more prone to accidents. The underlying assumption being that these life events are negative changes and that they cause us to experience stress which in turn has a n effect on our wellbeing in the long term.

Lads & Lassies

Arthur Gharakhanian Lads & Lassies (LL) ACCU-620 Brandman University Week 4, Assignment 2 November 14th, 2012 Lads & Lassies Introduction Classifying how the income statement needs to be coded for Lads & Lassies is a two step processes. I will be using the data provided in the case along with information from FASB's Accounting Standards Codification. FASB's coding system is being used to help prepare the layout and ensure proper reporting of the items listed in the case analysis. Some minor changes need to be done to the income statement format to make it presentable which will be noted in the analysis.Please reference Appendix A throughout the analysis to see how the income statement is ultimately being constructed. Analysis – 2005 When constructing the 2005 income statement for Lads & Lassies, I will be using a multi step income statement as this is the format that â€Å"includes other important revenue and expense classifications makes the income statement more useful† (Kieso, 2012). We have limited information to use for 2005, but we can still construct an income statement up to gross profit.We will adhere to FASB rule ASC 225-10-S99-2 (Regulation S-X Rule 5-03, Income Statements), which regulates the relevant items and their components which should be separately stated in the income statement and their arrangement for the presentation. This coding rule provides us the guidance on how to label and present the revenue generated by Lads & Lassies. Also included in this rule is the requirement on how to report costs and expenses associated with the applicable sales be reported separately on the income statement. Therefore we will breakout the expenses directly tied to sales on their own line item (Cost of Goods Sold).Lastly in 2005 we will calculate the gross profit, which â€Å"tells us how much money an entity would have earned if it Lads & Lassies didn’t pay any other expenses such as salary, income taxes, office supplies, utility, ren t, etc. † (Kieso, 2012). Analysis – 2006 The accounting reporting standards mentioned in the 2005 analysis still apply, however, there are additional standards that need to be applied in 2006. When constructing the income statement we will have to address the gain on sale of corporate headquarters and the class action settlement.In accordance with ASC 225-20-45-4(d), † the sale or abandonment of property used in the business is being excluded from being presented as an extra-ordinary item† (FASB, 1973). However, when the gain or loss of a building is associated with the movement of corporate headquarters, we would use ACS 225-20-45-16 (Presentation of Unusual or Infrequently Occurring Items). This rule states that â€Å"a material event or transaction that is unusual in nature or occurs infrequently but not both, shall be reported as a separate component of income from continuing operations† (FASB, 1973).Rules ASC 225-20-45-4 & ASC 225-20-45-16 also a ddress the presentation of the settlement received from the class action lawsuit. We must report the gain or loss from the class action lawsuit in other income (expense) section of the income statement. This section will follow the income and cost of goods sold sections, thereby â€Å"adding back† revenue to the gross profit to reveal a new gross profit. These transactions could be considered below the line entries and would follow indirect expenses (salaries, rent, etc. , but since those items are not present these entries will follow revenue and cost of goods sold. Conclusion Using FASB we are able to determine how to properly present Lads & Lassies income statements. The changes that accompany the growing company from 2005 to 2006 are easily Lads & Lassies recorded and presented in the income statements year over year. Being able to distinguish what is an unusual or infrequently occurring item is crucial in determining if it falls under operations or non-operating income ( loss).Although the income statement is not complete as we are missing information regarding expenses not directly tied to revenue, the income statements presented (Appendix A) are complete and prepared to code. References FASB ASC 225-20-45-2. [Predecessor literature: â€Å"Reporting the Results of Operations,† Opinions of the Accounting Principles Board No. 30 (New York: AICPA, 1973), par. 20. ] FASB ASC 225-20-45-4. [Predecessor literature: â€Å"Reporting the Results of Operations,† Opinions of the Accounting Principles Board No. 30 (New York: AICPA, 1973), par. 3, as amended by â€Å"Accounting for the Impairment or Disposal of Long-lived Assets,† Statement of Financial Accounting Standards No. 144 (Norwalk, Conn. : FASB, 2001). ] FASB ASC 225-20-45-16. [Predecessor literature: â€Å"Reporting the Results of Operations,† Opinions of the Accounting Principles Board No. 30 (New York: AICPA, 1973), par. 23, as amended by â€Å"Accounting for the Impairm ent or Disposal of Long-lived Assets,† Statement of Financial Accounting Standards No. 144 (Norwalk, Conn. : FASB, 2001). ] Kieso, D. E. , Weygandt, J. J. , & Warfield, T.D. (2012). Intermediate accounting, 14th edition binder ready version. (14 ed. ). Wiley. Appendix A | | | Lads & Lassies Income Statement| Fiscal Year Ending on January 29, 2005| (Figures in Millions)| |   |   | Revenue|   |   | Clothing| $ 70. 60 |   | Sassy Spa| $ 3. 90 |   | Total Revenue|   | $ 74. 50 | |   |   | Less: Cost of goods sold|   | $ 46. 50 | |   |   | Gross Profit|   | $ 28. 00 | | | | | | | Lads & Lassies Income Statement| Fiscal Year Ending on January 28, 2006| (Figures in Millions)| |   |   | Revenue|   |   |Clothing| $ 71. 10 |   | Sassy Spa| $ 11. 20 |   | Transaction value| $ 4. 20 |   | Total Revenue|   | $ 86. 50 | |   |   | Less: Cost of Goods Sold: Clothing| $ 46. 50 |   | Cost of Goods Sold: Sassy Spa| $ 9. 60 |   | Total Cost of Goo ds Sold|   | $ 56. 10 | |   |   | Gross Profit|   | $ 30. 40 | |   |   | Non-Operating Income|   |   | Gain (Loss) on Sale of Building| $ 1. 70 |   | Income from Law-Suit Settlement| $ 2. 70 |   | Total Non-Operating Income|   | $ 4. 40 | |   |   | Net Income|   | $ 34. 80 |

Van Gough Poet Garden vs. Monet Water Lilies

Art has been part of human lives for thousands of years. From the cave paintings to metal framework, people have gazed at arts while comparing and criticizing it. It is said that an art is representation of an artist’s lifestyle and events. Basically Artists paint on the events based on their lives. Such as Cloude Monet and Vincent Van Gough, their artwork was based on movements of Impressionism and Post Impressionism. Their interest shows outdoor environment to show effect of natural sun light or atmospheric light on day to day life scene.Claude Monet’s â€Å"Water Lilies† is the great example of outdoor paintings and Vincent Van Gogh’s â€Å"The garden of the poets† is based on two poets combining with the garden that he is referring to. Impressionist Monet was born in France while Vincent Van Gough was born in Germany. Both paintings are two dimensional and same medium Oil on Canvas is used. Water Lilies was painted in 1906 with size of 34 ? by 3 6 ? inches. Van Gough’s The Garden of Poets was painted in 1888 with size of 28 ? by 36 ? inches. Van Gough’s painting the garden of poets is based on two dimensions.The subject matter is landscape by using sunlight reflects from the leaves of the trees. Vincent Van Gough describes in his painting The Garden of poets, â€Å"a corner of garden with a weeping tree, grass, round clipped cedar shrubs and an oleander bush†¦.. There is a citron sky over everything, and also the colors have the richness and intensity of autumn†¦. † by writing a letter to his brother Theo after arriving in Arles, France. When Van Gogh took a refuge in the Yellow House and he continued to paint with quality and style.The garden of poets include a weeping tree and oleander, cypress, shrubs and bushes are colored lime green while the sky is colored citron yellow indicating at autumn season. In Monet’s water lilies, he uses alike colors green and blue. Water is colored blue while lilies are painted green. Although it does not seem real, he uses colors laid on top of each other to clarify refraction of the light and changing shades of the colors to show depth of the pond. What really separates both paintings from each other is the hidden meaning behind them.For example, when Van Gough painted the poets garden, he included the oleander to represent Boccaccio. Boccaccio was Van Gough’s younger friend and protage, the bush and the shrubs in the painting were for his other friends Donte and Petrarch. Weeping tree is the symbol for mourning or loss while the cypress symbolizes death or mortality. Even though Van Gogh included feelings for his friends and the poets he admired, the reason why he painted Garden of Poet’s was all because of Gauguin. In August of 1888, Van Gogh wrote a letter to Gauguin to come and work with him at Arles.His hopes were turned into a disappointment when Gauguin wrote back replying: â€Å"with his debts mounting by the day, his south seemed less and less probable† (Thames & Hundson, p 140, 2001). Van Gogh began to think that Gauguin would never want to come to Arles thus he became more frustrated with his life. While residing at Yellow House at Arles, Van Gogh said â€Å"If what one is doing gives a glimpse into infinity, and if one sees that one’s work has its own raison d’etre and continues beyond, then one works more serenely† ( Thames & Hudson, p 142, 2001).Van Gogh had a suspicion that Gauguin had postponed his trip to Arles was because of debt or the fact the he hated Arles but rather he had another goal in mind. With this suspicion, Van Gogh began painting the Garden of Poets. He represented his disappointment regarding Gauguin letter by weeping tree along with cypress. Van Gough painted based on his feelings while Monet painted random series of Water Lilies. Basically Monet did not have any hidden meanings behind Water Lilies.After acquiring ownership in Give rny, Monet decided to build Japanease Style Bridge over a pond and had the idea of painting water lilies where it is a random series of artwork unlike Van Gough. Another contrast between Water Lilies and The Poet’s Garden is the use of the colors. In Monet’s Water Lilies, he uses cool colors to paint water and the shadow of the skies in the water with source of sunlight and atmospheric light reflections. In Poets of Garden, green and yellow are the major colors used and the source of light is also sunlight and he uses warm colors for the skies to show the autumn season.Autumn season represents Van Gogh’s feeling towards the painting, Sadness and loss. Monet is only interested on Impressionist movement showing the effect of sunlight on outdoor objects. He does not show any feelings or hidden meanings behind his series of Water Lilies except for wealth and ownership. He paints to represent impression of objects similar to photography. â€Å"In 1893, a few years a fter acquiring ownership of the property at Giverny, Monet purchased a small pond fed by the river Ru, which he embellished as a water garden.Branches of weeping willow and silver birch hang over the water, grasses grew along undulating banks and the pond itself was planted with varieties of water lily†¦.. ’something for amusement and for the pleasure of the eyes’, Monet said. ‘It took me some time to understand my water lilies. I planted them for pleasure, I cultivated them without thinking of painting them. †(Judith Bumpus, p 37, 1991). Monet uses arc of the Japanease bridge as a frame to show different perspective of the pond as he observes it by changing light and weather. The water surface he draws has a reflective quality on the sea and rivers that had always intrigued him.He paints water as a still surface, mirror-like transparent. By viewing this painting it seems like we are standing on the edge of the water, where reflection of the atmospheri c light and trees are seen. The most visible difference between Water Lilies and The Poet’s Garden is that Monet uses impressionist mechanism to make his painting look like photography. Van Gogh on the other side uses more artistic formal style to finish his artwork. Both impressionist and post impressionist have similar point of view to describe their art work. By comparing two paintings the elements of arts are almost same.Both artists are using sun light as a light source. Van Gogh uses landscape as a subject matter and warm colors to show skies of autumn which he compares with his yellow house and long linear green grass. Monet uses cool colors to show water and light colors to show reflection. The mass of the water lilies are light, the trees in Van Gogh’s painting are heavy. The weight on the water lilies is not equally balanced; more water lilies are shown on the upper right corner than lower left corner. Lines are organic, curved, thin and soft edged in water l ilies. In the Garden of Poets, lines are organic curved, soft edged and light.The shapes are organic, actual, simple and regular in both paintings. The tones of colors are subtle, colors of paintings are realistic and both secondary and tertiary colors are used. The values of lightness are mid-range, high contrast value in Garden of Poets and chiaroscuro in water lilies are seen by viewing in atmospheric light. Monet uses colors in impressionist perspective to show shadow of the clouds. â€Å"his easel and canvases at the water’s edge he could study the play of natural colours and textures among the floating plants and among the fall and forth of overhanging trees†¦.Monet’s continuing concern with colour harmonies prompted as strongly emotive response. Foliage and flowers, seen in magical, silvery light, are transformed in glittering greens, blues, pinks and yellows. † (Bumpus, p 37, 1991) In water lilies, Monet plays with colors to show the effect of light , shadows and to show depth of the pond. He uses cool colors such as blue and pink Mass of the objects seem real, actual and light weight in water lilies, both paintings are two dimensional.The space is shallow in both paintings, Monet and Van Gogh are not interested in showing illusion in these paintings but they are painted in atmospheric and aerial perspective. Both artists use colors to show the effect of the seasons. Monet uses day light in high contrasting values. â€Å"he paints before the shadows disappear† according to A day in the country that Monet paints by using timing and he actually uses different day times to show the difference between lightness and darkness. Both painters are not interested in showing illusions. Monet shows the realistic point of view, Van Gogh on the other side uses artistic point of view. It becomes clear that the garden was really dedicated to Paul Gaugin, whose arrival he awaited and whom he expected to be ‘the new local poetâ€⠄¢. In his imagination this perfectly ordinary garden has been endowed with intensely personal and symbolic meaning. † (Bupmpus, p 39, 1991) Van Gogh shows personal intensity for Gauguin’s arrival. Monet on the other side uses his techniques to show impressionism, he uses paintings in circles and squares to try out different shadings of colors to show dusk and dawn timings in light to dark lights in his water lilies.Water Lilies is Monet’s experimental paintings â€Å"the subsequent twenty are much more experimental.. Only three continue the horizontal format. The others are square, circular, or vertical, suggesting monet was testing all of his options(Pls. 221-224). The vertical panels are more venturesome†¦Ã¢â‚¬ ¦ these vertical scenes are sliced down the middle by a meandering trail of sky. † (Tucker, p 194, 1995) An art is representation of an artist’s lifestyle and events. Van Gogh painted The Garden of Poet’s with very deep passion and emotions.This painting was all about mourning, sorrow, sadness, hopes and dreams. Van Gogh dreamed of working with Gauguin for a while and had hoped that one day he would show up to his Yellow House and work with him. Monet on the other hand was intrigued with impression with outside world and how he viewed them. Even though these two famous artists lived very different life style, they both loved art and wanted to express and share their thought with outside world. They both conveyed their message through color, shades, brushstroke and transformed a mere art into a priceless piece.