Inhumanity in Flannery O’Connor’s A Good Man is Hard to Find and Shirle

In Flannery OConnors, A computable Man is delicate to Find, and Shirley Jacksons, The Lottery, both short stories deal with mans barbarity in different situations, and suppressing with a similar consequence. Jackson and OConnor both use two characters to depict man having the power to manipulate truth and remonstration into something people accept. In OConnors A Good Man is Hard to Find, the Misfit is a character in need of desired assistance, troubled and confuse he wanders savagely murdering strangers. On the opposite side of the ring, you have a seemingly traditional early 1900s Caucasian senior citizen traveling with her family. Hasting to unfounded time, the grandmother drives her family all through the Southeastern states. The two meet in a tire blow out, and for the grandmothers wicked mouth this exit be the end for the entire family. In a haste reaction trying to spare her own life other than her already dead family, she extends her arm towards the cold killer trying to unravel the slightest last bit of morality the Misfit has. At that moment, her Christian morals are revealed, but sadly the old woman finally was silenced. The Misfit discharged his gun, scared and just in awe at the hope and desperation the grandmother had in her Christian hopes of saving her life. Humorously towards the killing the Misfit quotes, She would of been a unspoiled woman, The Misfit said, if it had been somebody there to shoot her every minute of her life. In Matthew 1039 Jesus says, Whoever finds his life will lose it, and whoever loses his life for my sake will find it. OConnor delves into this paradox in several of the short stories in A Good Man Is Hard to Find. For instance, the grandmother in A Good Man Is Hard to Find loses her earthl... ...er not using her voice caused her to lose her life by not speaking she already had placed her hands into contrivance obedience resulting in her stoning. Being very inhuman, these stories tackle the very essence of inhum anity in tradition. Are you willing to play the lottery? Works CitedHooten, Jessica. Comp. Baylor University. EBSCOhost laissez faire in OConnors A GOOD MAN IS HARD TO FIND, (2008). EBSCO Publishing Service Selection Page. Web. 15 Nov. 2010.Connors, Flannery O A Good Man Is Hard to Find. Pegasus Web Server Home Page. Web. 15 Nov. 2010.Shields, Patrick J. EBSCOhost Arbitrary Condemnation and Sanctioned Violence in Shirley Jacksons the Lo... Vol. 7.No.4 (2004) 411-19. EBSCO Publishing Service Selection Page. Dec. 2004. Web. 15 Nov. 2010.Jackson, Shirley. The Lottery--Shirley Jackson. Classic in short Stories. Web. 15 Nov. 2010.

Cervical Cancer: The Best Form of Prevention Is To Be Informed And Awar

Cervical pubic louse is the second most common cancer among women and the leading cause of death among women in underdeveloped countries. In fact, 500,000 cases are diagnosed each grade worldwide. This particular cancer is found mainly in old to older women it is very rare to find it in women age fifteen and younger. The average age of women with cervical cancer is age 50-55 however, the cancer begins to appear in women in their twenties (2). It is also found in women of lower-class areas, as they are not able to see a gynecologist to be screened. African American, Hispanic, and Native American women are more prone to developing cervical cancer as well (1).The cervix is an organ in the female generative system it is the entrance to the uterus. Cancer of the cervix develops in the lining of the cervix. The normal cells go through abnormal changes and become precancerous cells. These changes are called Cervical Intraepithelial Neoplasia (CIN). CIN is reason as low grade and high grade. It progresses to one of two conditions (a) Squamos Intraepithelial Lesion (SIL) which leads to invasive cervical cancer, or (b) Carcinoma in Situ which is non-invasive, or localized, cervical cancer (1). The causes of cervical cancer are unknown. However, scientists believe that there is a link between two kinds of Human Papallomavirus (HPV) and the cancer. HPV is a group of 100 different viruses. Some types of HPV cause warts and are considered low-risk when discussing causes of cervical cancer. However, other types of HPV cause precancerous conditions, resulting in different types of genital cancers, and is therefore considered high-risk (1). HPV is a sexually transmitted disease and it is extremely contagious. late resear... ...t like everyone else.Here is the unsettling part Had I skipped that Pap smear during my sophomore year, I would have had invasive cervical cancer within a year and would have had to undergo chemotherapy. So once again, and I cannot stress this en ough, the best form of prevention of cervical cancer is to be informed and aware. If you are a woman age 18 or older, whether you are sexually active or not, go see a gynecologist.References1)Oncology Channel http//www.oncologychannel.com/cervicalcancer/2)American Cancer Society Do We Know What Causes Cervical Cancer? http//www.cancer.org/docroot/cri/content/cri_2_4_2x_do_we_know_what_causes_cervical_cancer_8.asp?sitearea=ped3)BestDoctor.com Pap Smears http//www.bestdoctors.com/en/askadoctor/b/buchi/wbuchi_100300_q3.htm4)Cervical Dysplasia Causes http//cervical-dysplasia-causes.com/

Cold War - The Changing Relationship of the Superpowers :: American America History

Cold War - The Changing Relationship of the SuperpowersThe United States and Soviet Union, the single most important rivalry of the twentieth century, started as a partnership. This irony was caused by the fact that the Germans were taking over Europe, which forced them in this relationship. Once Hitler was eliminated and Berlin destroyed, the tensions began rising. These dickens nations had completely opposite ideologies from the economic system to the political system. The changing relationship has evolved from a forced partnership, a possible world war and now at long last a steadying friendship. The entire world was watching as the Cold War went from moments of dtente, to hours at the brink of world war three. The Germans and the Russian had an coalescency at the beginning of the war but Hitler turned on the Soviets. This caused the Soviets to join the British and American side and led the advance on Germany from two fronts. The German war machine kept this alliance at bay o nly for so long before the two nations destroyed Berlin. The Soviets were already keeping defy of all that was east of Germany, and this was causing the United States great anxiety due to the fact that communism was spreading. A great sense of relief came to the United States as the Nuclear Age began with the Manhattan Project and the Bombing of Japan. Stalin was now afraid that the United States would one-day force capitalist ideas upon Mother Russia, until the most intriguing aspect of the cold war came along, spies. A great change came when in the early 1950s the Soviets started testing their own nuclear weapon. The United States could not understand how they had their own nuclear weapon so quickly the answer today is so simple the plans were stolen. All aspects of life for the United States and the Soviets were to beat each other. Tensions stayed high in the Olympics, the space race, ICBMs, the Korean and Vietnam wars. The highest dit of tension during the entire Cold War was the Cuban Missile Crisis. Up until this point the Soviet sphere of influence did not reach into the Western hemisphere except for the spies. Castro had now changed this paradigm, allowing Soviet missiles to be set-up in Cuba. This is the point at which most people believed we were closest to a total Nuclear War. The real bulwark from this possible total war was known as MAD.

Free College Essays - Imagery, Metaphors, and Diction in Dulce et Decorum Est :: Dulce et Decorum Est Essays

Imagery, Metaphors, and Diction in Dulce et Decorum Est   All exceptional poetry displays a good delectation of figurative language, imagery, and diction. Wilfred Owens Dulce et Decorum Est is a powerful anti war verse form which takes place on a battlefield during World War I. Through dramatic use of imagery, metaphors, and diction, he clearly states his theme that war is terrible and horrific. The use of compelling figurative language helps to reveal the reality of war. In the first line, Bent double, same(p) nonagenarian beggars under sacks,(1) shows us that the troops are so tired that they can be compared to old beggars. Another great use of simile, His hanging face, like a devils sick of sin,(20) suggests that his face is probably covered with blood which is the colour symbolizing the devil. A very powerful metaphor is the comparison of painful experiences of the troops to vile, incurable sores on innocent tongues.(24) This metaphor emphasizes that the troops wil l never forget these horrific experiences. As you can see, Owen has used figurative language so in effect that the reader gets drawn into the poem. The images drawn in this poem are so graphic that it could make readers feel sick. For example, in these lines If you could hear, at every jolt, the blood/ get down gargling from the froth-corrupted lungs/ Obscene as cancer, bitter as the cud,(21-23) shows us that so many men were brutally killed during this war. Also, when the gas bomb was dropped, someone still yelling out and stumbling/ and floundring like a man in fire or lime.../ he plunges at me, guttering, choking, drowning.(11-12,16) These compelling lines indicate that men drowned helplessly in the toxic gasses. These graphic images are very disturbing but play a very effective role in the development of the poem. Another tool in developing the effectiveness of the poem is the excellent use of diction. The word blood-shod explains how the troops have been on their feet for day s without rest. Also, words like guttering, choking, and drowning shows us that the troops are suffering in extreme pain and misery. If you havent noticed, most of these words are examples of cacophony, which are words with harsh and discordant sounds. As this poem is about how harsh and terrible war is, Owens use of cacophony is very effective in generating the tone of the poem. Is it really that sweet to die for ones country?

Womens Roles in Ancient Times Essays -- Females Sociology Sociologica

Womens Roles in Ancient Times For years, people arrest said that since the beginning of civilization our society has been patriarchal. This assumption is wrong. Archeological evidence proves that in the beginnings, the cultures were female-centered, with a creator goddess. Womens roles were valued as more important than mens role specially because they could give birth. Although this is true, no evidence suggests that these cultures had a matriarchal society. In fact, the evidence found withstands the idea of a society where men and women worked side by side sharing the labor, with contrastive roles or tasks, but all equally important. This idea declined over time until we got to the point where women were treated as slaves, and societies were completely male-centered. To prove that women did actually have a very important role in the beginnings of times, we will look at evidence from three archeological sites Paleolithic Europe, the neolithic Old Europe and the Neolithic Ca tal Huyuk. First, Paleolithic period in Europe which contains information for the oldest civilization we know up too now, covers the years 40,000 to 10,000 BCE. In this period, people saw the universe as an all giving mother, a very powerful force that gave life. The birth giving process, was looked upon as miraculous in this times, therefore women were venerated for them posses that ability. Evidence to support this theory, fundament be found in the paintings on the caves discovered in this site. Fist, in these paintings female figures or feminine symbols where always placed in the center, surrounded by the masculine symbols. Also whenever animals drawings were found in those painting, they were often drawn with big bellies implying pregnancy. E... ...a society where women took on not only an important role, but perhaps the intimately important role that of the creator of life. However, as society developed and cultures were born the world changed, and we came upon what we have today. A world, where women not only do not have the important role it had before, but had to fight to get the minimal human rights that any human is entitled to. After generations, today we are able to support the importance of the role of women in the creation of many of the principal societies have been built upon such as agriculture and art. In spite of the many changes by dint of the generations, there is one irrefutable fact that will always ensure the place of women in history, we will always be the giver-of-life. Even if that role has been withdraw down from that of a Goddess to that of an everyday woman, the miracle of it still remains intact.

Womens Roles in Ancient Times Essays -- Females Sociology Sociologica

Womens Roles in Ancient Times For years, people have said that since the beginning of civilization our society has been patriarchal. This assumption is wrong. Archeological evidence proves that in the beginnings, the cultures were female-centered, with a creator goddess. Womens roles were valued as more important than mens role specially because they could give birth. Although this is true, no evidence suggests that these cultures had a matriarchal society. In fact, the evidence found supports the idea of a society where men and women worked side by side sharing the labor, with different roles or tasks, but all evenly important. This idea declined over time until we got to the point where women were treated as slaves, and societies were completely male-centered. To prove that women did actually have a precise important role in the beginnings of times, we will look at evidence from three archeological sites Paleolithic atomic number 63, the Neolithic Old Europe and the Neolith ic Catal Huyuk. First, Paleolithic period in Europe which contains information for the oldest civilization we know up too now, covers the years 40,000 to 10,000 BCE. In this period, people saw the universe as an all giving mother, a very powerful force that gave life. The birth giving process, was looked upon as miraculous in this times, therefore women were venerated for them posses that ability. Evidence to support this theory, can be found in the paintings on the caves discovered in this site. Fist, in these paintings female figures or feminine symbols where always placed in the center, surrounded by the masculine symbols. Also whenever animals drawings were found in those painting, they were often drawn with big bellies implying pregnancy. E... ...a society where women took on not only an important role, but perhaps the most important role that of the creator of life. However, as society developed and cultures were born the world changed, and we came upon what we have toda y. A world, where women not only do not have the important role it had before, but had to guard to get the minimal human rights that any human is entitled to. After generations, today we are able to support the importance of the role of women in the entry of many of the principal societies have been built upon such as agriculture and art. In spite of the many changes through the generations, there is one irrefutable fact that will always ensure the place of women in history, we will always be the giver-of-life. Even if that role has been cast down from that of a Goddess to that of an everyday woman, the miracle of it salve remains intact.

Narrative Sample

Narrative The annual Acquaintance Party of the students of Bachelor in Elementary Education was held last July 19, 2013 at the Villa Amanda Resort, Abbacy, Bataan. The activities began with the registration of the participants at their arrival on the venue. Stubs, indicated as entrance and photo booth stubs, were minded(p) to students before July 19 and were to be meant as the gate keep for them to enter the venue. It was facilitated by Board Members Petite Arena and Mark Anthony Arrange.After the registration, the students were guided by the rest of the convey Officers to heir areas on the resort. Led by the Institute Governor magic Michael David, together with Board Member Carla Punctual, the designated area for each section was arranged for the students convenience. While the students awaited for the arrival of the schools respected authorities for the message, the emcees, then, were John Michael D. Asia (former USC President) and Roomer G. Salon ( the show up USC President) encouraged the students to present any number from their section.This was the done simultaneously with the roll call by the section. Unlike the past companionship back then, the most prestigious, most glamorous, and sot awaited event in the party, the b. Duskiest was held, for the first time in the A. M. Part after the class presentations. This time, there were 12 candidates, one representative for each section. The candidates battled for the crown on the three major categories Best in Casual Wear, Best in Talent and the Q and A. Also present on the event was the reigning b.Duskiest of 2012, Ms. Iatric G. Rexes. Finally, after the scores were tallied officially, Ms. Sydney G. Rexes of Bed IV-A was crowned the new b. Duskiest for 2013. After the coronation, the Institute Coordinator, Mr.. Pablo V. Sauna, Jar. Allied on for the mayors of every section as. He gave them questions which were to be answered. If the mayors failed to answer, all his classmates will plunge to the pool. This marked the declaration for the pool opening. Lunch time, DRP. Teresa E.Roberto, Associate coach for Students Affairs, DRP. Holland B. Symbol, Dean of Instruction and DRP. Fleischman E. Tuning , Associate Director for Research and Extension, came and Joined us. Each of them delivered a the newly elected COOS Officers of Education and Mayors of every section. After the induction and lunch exact 1 PM other event was opened, the first Dance Battle event happened on the history of educations acquaintance party. Three groups vied for a cash prize and trophy.The first group was IA, C, abdominal aortic aneurysm and AAA presented their dance number with a medley of modern and classical music. The second group was IA, B, C and B however lost unity and performed on the stage per section. This secured their place as the last. B, AAA, B and C the third and last group became as the center of attraction when they performed the song Pilling Mo Nag Philippians. They utilise colorful costumes an d made a formation surrounding the LOL on its four sides. It was a spectacular presentation.In the end, they won the trophy. The last part of the program was the games. It was led by the Vice-Governor Carlo Humane and SC President Roomer S. Annals as he attends the acquaintance party of his course and assisted them by the rest of the officers. The students enjoyed the games and had a uncorrupted time playing until they found themselves enjoying the pool. Others were busy to get their chance avail the free photo booth using their passes stub. And as the last part of the program, prizes were given to the cleanest cottage.

De Niros Game

De Niros Game De Niros Game by Rawi Hage is a coming of age story about a boy named Bassam from fight torn Lebanon. The main settings are the headings of the three parts of the novel Roma, Beirut and Paris. The settings help to illustrate voice development, the novels themes and are correcttful emblems throughout. The commencement ceremony section of the novel is entitled Roma, but the events all occur in Beirut. Bassam never goes to Roma, however it is always present in the novel and an heavy symbol throughout. Roma is a place that Bassam has wanted to go his entire life.Roma symbolizes Bassams hope for a better life. He fantasizes that it is a perfect place, near a heaven. When a little girl from his neighborhood dies he says I went to the little girls funeral, the little girl who was on her way to Roma. pg. 25. turn visiting his friend George he says that they whispered conspiracies, exchanged money, drank beer, rolled hash in soft, white paper and I praised Roma. pg. 34. In the Roma section Bassam is young and more innocent than in the other sections. Bassam is still a petty criminal.He only commits small crimes such as vandalism and drug use. The fact that the first section is called Roma, yet it is not in Roma, is a form of foreshadowing, suggesting this fantasy may never become reality. The second part of the novel is called Beirut. This section is the good turn propose of Bassams life. In this section Bassam stops dreaming about Roma. Beirut symbolizes Bassams loss of innocence. He starts committing major crimes, such as murdering the militiaman Rambo. Bassam starts to run into about the brutality of the struggle and the slaughter being committed by the militia.Beirut is a symbol of the horror in the world. In Beirut, Bassam realizes how harsh reality and the war are. Soon after realizing this he says Ten thousand coffins had slipped underground and the living still danced above ground with firearms in their hands pg. 88. At one point Bassam says From the roof I could see West Beirut on fire. The Israelis bombarded the inhabitants for days, orange light glowed in the night, machine gun bullets left the ground and darted into the air in red arches. The city burned and drowned in sirens, loud blood and death pg. 163.Not only does Bassam learn about the horrific things going on in the war but he also witnesses his best friend George killing himself, because George cannot go on knowing that he has committed such heinous crimes against humanity. Because of the war Bassam is betrayed by his best friend, tortured by the militia for a crime he did not commit and is forced to realize that the militia and war are not good, but rather morally wrong and pointless. Part III, of the novel is called Paris. Bassam bunks from Beirut and goes to Paris searching for Georges father. After Bassam finds Georges family, they soon betray him.Paris is a symbol of Bassams complete and utter hopelessness. In Paris Bassam thinks I had no plans, and realized that I could not think of any. Other than Rhea, no one in Paris knew me, no one was expecting me for dinner, nor to walk in a funeral procession, nor to work, eat, carry the wounded, speed around on motorcycles pg. 215. He has almost no place in Beirut and even less of a place in Paris. Paris symbolizes that Bassam is ruined by the war in Lebanon. Bassam is an outsider in Paris because of his squirm morals and values that were corrupted due to the war.He reads The Outsider by Albert Camus, which talks about the meaninglessness of existence and realizes there are many similarities between him and the character in the book. No matter where he goes, Bassam will always be an outsider. Paris helps Bassam develop as a person, realizing that things are horrible everywhere, and he cannot escape his past. Near the end of the novel, Bassam says And so I drifted for hours, trying and failing to reconcile Paris with the phantasm of my youth, with the books I had read, with my teachers stories pg. 204. Bassam realizes Roma is a fantasy.Setting and place are alert literary devices in De Niros Game. The settings are linked to the themes, in that Beirut is a city done for(p) by war as Bassam is destroyed by war, and due to his journey through Paris he realizes his dreams of Roma are unattainable. The changes in setting also parallel and mark the stages of his coming of age. In Roma Bassam was a boy, in Beirut his transformation began and in Paris, Bassam became a man. While Bassam is in no way a perfect or even good person, he has made a transformation into adulthood. Without the setting his transformation into manhood would have been less clear and with

Differing Perceptions Effecting Communication

How have differing perceptions affected your communication with others? What steps might you recognize to avoid mis determineings created by perceptual differences? I believe that differing perceptions between people is the greatest cause of misunderstanding in communication. Our text defines perception as ken of the elements of the environment made possible through with(predicate) our senses (Walker, R. , 2011, pp. 22). The perceptual process is very much like the use of mental models that determine not only how we rush sense of the world, but how we pay back action.It can significantly influence our overall approach in how we communicate with another person. Although there are many varied steps one can take to avoid misunderstandings created by perceptual differences, there are two that I believe have the greatest bear on. The get-go step is through expanding your intrapersonal intelligence. Our text defines intrapersonal intelligence as the ability to form an accurate mode l of oneself and to use this model effectively (Walker, R. , 2011, pp. 26). Intrapersonal intelligence is developed through the process of reflexivity.Our text defines reflexivity as reflecting on our thoughts and actions to understand what motivates those thoughts and actions (Walker, R. , 2011, pp. 26). Slowing down to better understand what is motivating our thoughts and actions allows us to make adjustments in our perceptions prior(prenominal) to communicating. This helps in avoiding perceptual inferences such as negative stereotypes and attribution. The second step is through expanding your interpersonal intelligence. Our text defines interpersonal intelligence as the ability to understand other people what motivates them, how they work, and how to work cooperatively with them (Walker, R. 2011, pp. 26). Utilizing the skill of inquiry will aid in growing your interpersonal intelligence and ultimately reduce the impact the perceptual process may have. The more educated you are roughly another persons position the better prepared you will be understand them and communicate with them. The power really comes in combining both of these steps while communicating. Ive been using the skills of reflection and inquiry since learning about them last semester. I use them successfully at home with my wife and children and on the job with co-workers.Although I believe I have developed great intrapersonal intelligence, I believe the increase in interpersonal intelligence has helped me even more while communicating with these people. In the past I didnt take the time to understand what their motives and positions were while communicating. Now I make sure I better understand their position, including the perceptions supporting them. This allows me to see the situation from more angles beforehand developing a response. Reference Walker, R. (2011). Strategic Management Communication for Leaders (2nd Edition. ) Mason, Ohio South-Western, Cengage Learning.

Accounting Standard in Bangladesh

A REPORT ON APPLICATION OF BANGLADESH ACCOUNTING STANDARDS IN BUSINESS pic DEPARTMENT OF FINANCE UNIVERSITY OF neat of Bangladesh REPORT ON APPLICATION OF BANGLADESH ACCOUNTING STANDARDS IN BUSINESS FINANCIAL ACCOUNTING I F-103 Submitted To Dr. H. M. Mosarof Hossain Associate Professor Department of Finance Faculty of rail line Administration University of Dhaka Submitted By Members of Group-3 Section-B 14th Batch Department of Finance Names Roll No Upoma Antara Husain 14-052 Zubairia Khan 14-050 Nazmul Ehsan Omiya 14-054 Monowar Hossain 14-008 Md. Rubel Ahmed 14-030 DATE OF SUBMISSION 1 May 2008 TABLE OF CONTENTS CHAPTER I ? INTRODUCTION ? OBJECTIVES OF APPLYING BAS IN BUSINESS ? IAS ADDOPTED AS BAS ? SHORT DESCRIPTION OF BASs CHAPTER II ? ABOUT PRIME desire LIMITED ? BAS USED IN PBL ? APPLICATION OF BASs IN PBL ? IMPORTANCE OF APPLYING BAS IN PBL ? CONCLUSION CHAPTER III ? ANNEXURE ? BIBLIOGRAPHY CHAPTER I INTRODUCTION The rules and guidelines adopted and implimented terra firmawide in ex visualizeation record keeping and parameter prep ror maintaining uniformity ar known as world(prenominal) explanation Stand ard (IAS). IAS were make outd between 1973 and 2001 by the board of the International story standardizeds Committee (IASC).Bangladesh history exemplars (BAS) argon adopted From IAS by represent of Chartered Accountants of Bangladesh (ICAB) for preferred invoice practices in whole kinds of business in bangladesh. To govern the accounting system with the level of IAS, the ICAB (Institute of Chartered Accountants of Bangladesh) has been adopting BAS since 1984. The Institute of Chartered Accountants of Bangladesh is a professional accountancy body in the Bangladesh. It is the sole organisation in the Bangladesh with the justifiedly to award the Chartered Accountant designation.The ICAB up go out and adapted many important and the magazine demanding standards in several time BAS is a set of standards which controls the system o f accounting in Bangladesh. In our country Companies listed with Dhaka & Chittagong Stock exchange be to prepare their accounts according to the Securities and diversify Rules 1987 and the International Accounting Standards (IAS) as adopted by the Institute of Chartered Accountants of Bangladesh known as Bangladesh Accounting Standards (BAS). At present the (TRC) Technical research Committee of ICAB screens and evaluates IFRSs and recommends particular IFRS to the council of the ICAB for adoption.Prime money boxing concern exceptional is one of the promising banks in our banking sector. It is listed with Dhaka and Chittagong Stock supercede. The monetary statements of the curse are prepared chthonic the historical cost convention except investments and in accordance with the imprecate Companies Act, 1991, Bangladesh banking concern Circulars, International Accounting Standards and International fiscal reporting Standards adopted by the Institute of Chartered Accountants of Bangladesh as BAS, Companies act 1994, SEC Rules 1987 and former(a) laws and rules applicable in Bangladesh.IAS ADOPTED AS BAS BAS are developed by the ICAB and are based on older IASs cosmopolitanly those developed by the IASC rather than the modify IASs and new IFRSs developed by the IASB. The Technical and Research Committee of the ICAB develops the standards. Adoption demands approval of the ICAB Council. A list of IASs Adopted as BASs is shown below. IAS Version of IAS BAS total Remarks Adopted in Bangladesh IAS 1 Presentation of monetary 1987 BAS 1 2003 revisions non heretofore considered Statements by ICAB IAS 2 Inventories 1992 BAS 2 2003 revisions not that considered by ICAB IAS 7 Cash Flow Statements 1992 BAS 7 IAS 8 Accounting Policies, Changes in 1993 BAS 8 2003 revisions not yet considered Accounting Estimates, and Errors by ICAB IAS 10 Events After the Balance piece of paper 1999 BAS 10 Date IAS 11 Construction Contracts 1993 B AS 11 IAS 12 Income Taxes 2000 BAS 12 IAS 14 Segment Reporting 1997 BAS 14 IAS 16 retention, seed and Equipment 1997 BAS 16 2003 revisions not yet considered by ICAB IAS 17 Leases 1998 BAS 17 2003 revisions not yet considered by ICAB IAS 18 taxation 1993 BAS 18 IAS 19 Employee Benefits 2002 BAS 19 2003 and later revisions not yet considered by ICAB IAS 20 Accounting for Government Grants 1983 BAS 20 and Disclosure of Government Assistance IAS 21 The Effects of Changes in Foreign 1993 BAS 21 2003 and later revisions not yet Exchange Rates considered by ICAB IAS 22 Business Combinations 1998 BAS 22 IAS 22 has been superseded by IFRS 3, which has not yet been considered by ICAB IAS 23 acquire be 1993 BAS 23 IAS 24 connect Party Disclosures 1994 BAS 24 2003 revisions not yet considered by ICAB IAS 25 Accounting for Investments 1987 BAS 25 IAS 25 has been superseded by IAS 39, which has not yet been considered by ICAB IAS 26 Accounting and Reporting by 1987 BAS 26 hideaway Benefit Plans IAS 27 Consolidated and Separate 1998 BAS 27 2003 revisions not yet considered monetary Statements by ICAB IAS 28Investments in Associates 1998 BAS 28 2003 revisions not yet considered by ICAB IAS 29Financial Reporting in Not yet Adopted Hyperinflationary Economies IAS 30 Disclosures in the Financial 1990 BAS 30 IAS 30 has been superseded by IFRS Statements of swears and Similar Financial 7 ( nubive 2007), which has not Institutions yet been considered by ICAB IAS 31 sakis In Joint threatens 1999 BAS 31 2003 revisions not yet considered by ICAB IAS 32 Financial Instruments Disclosure Not yet adopted and Presentation IAS 33 profits Per Share 1999 BAS 33 2003 revisions not yet considered by ICAB IAS 34 Interim Financial Reporting 1998 BAS 34 IAS 35 Discontinuing Operations 1998 BAS 35 IAS 35 has been superseded by IFRS 5, which has not yet been considered by IC AB IAS 36 Impairment of Assets 1998 BAS 36 2004 revisions not yet considered by ICAB IAS 37 plannings, Contingent Liabilities1998 BAS 37 1998 and Contingent Assets IAS 38 intangible plus Assets 1998 BAS 38 2004 revisions not yet considered by ICAB IAS 39 Financial Instruments RecognitionNot yet adopted and Measurement IAS 40 Investment Property 2000 BAS 40 2003 revisions not yet considered by ICAB IAS 41 Agriculture Not yet adopted SHORT DESCRIPTION ON BAS BAS 1 Presentation of Financial StatementsThis Standard prescribes the basis for presentation of general purpose monetary statements to underwrite comparability both with the entitys fiscal statements of previous blockages and with the fiscal statements of early(a) entities. It sets out over every last(predicate) requirements for the presentation of financial statements, guidelines for their body structure and minimum requirements for their content. A complete set of financial statements compr ises (a) a statement of financial position as at the end of the utmost (b) a statement of comprehensive income for the period (c) a statement of changes in equity for the period (d) a statement of cash attends for the period e) notes, comprising a summary of signifi bumt accounting policies and other explanatory training and (f) a statement of financial position as at the beginning of the earliest comparative period when an entity applies an accounting polity retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements. BAS 2 Inventories The quarry of this Standard is to prescribe the accounting discourse for inventories. A firsthand issue in accounting for inventories is the amount of cost to be recognise as an make forition and carried forward until the related tax incomes are recognized. This Standard provides guidance on the determination of cost and its subsequent recognition as a n expense, including any write-down to net realisable value. It also provides guidance on the cost formulas that are implementd to assign costs to inventories. Inventories sh both be measured at the lower of cost and net realisable value. BAS 7 Cash Flow StatementsThe objective lens of this Standard is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during the period from run, investiture and financing activities. BAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors The objective of this Standard is to prescribe the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors. The Standard is intended to enkindle the relevance and re financial obligation of an entitys financial statements a nd the comparability of those financial statements over time and with the financial statements of other entities. BAS 10 Events After the Balance Sheet Date The objective of this Standard is to prescribe a) When an entity should adjust its financial statements for events after the reporting period and (b) The disclosures that an entity should give about the date when the financial statements were authorized for issue and about events after the reporting period. The Standard also requires that an entity should not prepare its financial statements on a going concern basis if events after the reporting period indicate that the going concern assumption is not appropriate. BAS 11 Construction Contracts The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Beca expend of the nature of the action undertaken in construction contracts, the date at which the contract activity is entered into and the date when th e activity is completed usually fall into contrastive accounting periods.Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods in which construction work is performed. This Standard shall be utilize in accounting for construction contracts in the financial statements of contractors. BAS 12 Income Taxes The objective of this Standard is to prescribe the accounting treatment for income taxes. For the purposes of this Standard, income taxes hold all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a accessory, associate or joint venture on distributions to the reporting entity.The school principal issue in accounting for income taxes is how to account for the current and future tax consequences of (a) the future recovery (settlement) of the carrying amount of assets (liabilities) that are recognized in an entitys balance cruise and (b) Transactions and other events of the current period that are recognized in an entitys financial statements. BAS 16 Property, Plant and Equipment The objective of this Standard is to prescribe the accounting treatment for shoes, plant and equipment so that users of the financial statements can discern information about an entitys investment in its property, plant and equipment and the changes in such investment. The principal issues in accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment freeinges to be recognized in relation to them. BAS 17 LeasesThe objective of this Standard is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosure to apply in relation to leases. The classification of leases adopted in this Standard is based on the extent to which risks and rewards ensuant to owne rship of a leased asset lie with the lessor or the lessee. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. BAS 18 Revenue The primary issue in accounting for revenue is determining when to recognize revenue.Revenue is recognized when it is apparent that future economic benefits will flow to the entity and these benefits can be measured reliably. This Standard identifies the circumstances in which these criteria will be met and, therefore, revenue will be recognized. It also provides practical guidance on the application of these criteria. Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity parti cipants. This Standard shall be applied in accounting for revenue arising from the following minutes and events (a) the exchange of goods (b) the rendering of services and c) the use by others of entity assets yielding interest, royalties and dividends. BAS 19 Employee Benefits Employee benefits are all forms of status minded(p) by an entity in exchange for service rendered by employees. The objective of this Standard is to prescribe the accounting and disclosure for employee benefits. The Standard requires an entity to recognize (a) a liability when an employee has provided service in exchange for employee benefits to be paid in the future and (b) An expense when the entity consumes the economic benefit arising from service provided by an employee in exchange for employee benefits. BAS 20 Accounting for Government Grants and Disclosure of Government AssistanceThis Standard shall be applied in accounting for, and in the disclosure of, government grants and in the disclosure o f other forms of government assistance. Government grants are assistance by government in the form of transfers of resources to an entity in return for past or future respect with certain conditions relating to the operating activities of the entity. They exclude those forms of government assistance which cannot reasonably ask a value placed upon them and transactions with government which cannot be distinguished from the regular trading transactions of the entity. Government assistance is action by government designed to provide an economic benefit specific to an entity or range of entities qualifying under certain criteria.Government assistance for the purpose of this Standard does not include benefits provided only indirectly through with(predicate) action affecting general trading conditions, such as the provision of infrastructure in development areas or the imposition of trading constraints on competitors. BAS 21 The Effects of Changes in Foreign Exchange Rates An entit y may carry on foreign activities in two ways. It may have transactions in foreign currencies or it may have foreign trading operations. In addition, an entity may present its financial statements in a foreign currency. The objective of this Standard is to prescribe how to include foreign currency transactions and foreign operations in the financial tatements of an entity and how to translate financial statements into a presentation currency. The principal issues are which exchange rate(s) to use and how to report the effects of changes in exchange rates in the financial statements. BAS 22 Business Combinations The objective of this standard is to prescribe the accounting treatment for business combinations (both acquisitions and, in exceptional instances in which the acquirer cannot be identified uniting of interests). It provides guidance on the classification of a business combination, which includes whether an acquirer can be identified, and whether shareholders of the combini ng entities share inversely in the risks and benefits of the combined entity. BAS 23 Borrowing Costs Borrowing Costs Borrowing costs that are directly attributable to the acquisition, construction or achievement of a qualifying asset form part of the cost of that asset. separate borrowing costs are recognized as an expense BAS 24 Related Party Disclosures The objective of this Standard is to ensure that an entitys financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties. BAS 26 Accounting and Reporting by Retirement Benefit PlansThis Standard shall be applied in the financial statements of retirement benefit plans where such financial statements are prepared. Retirement benefit plans are arrangements whereby an entity provides benefits for employees on or after termination of s ervice (either in the form of an annual income or as a lump sum) when such benefits, or the contributions towards them, can be determined or estimated in advance of retirement from the provisions of a document or from the entitys practices. The financial statements of a defined contribution plan shall contain a statement of net assets available for benefits and a description of the funding policy. BAS 27 Consolidated and Separate Financial StatementsThe objective of BAS 27 is to enhance the relevance, reliability and comparability of the information that a parent entity provides in its separate financial statements and in its consolidated financial statements for a group of entities under its control. The Standard specifies (a) the circumstances in which an entity must consolidate the financial statements of another entity (being a subsidiary) (b) the accounting for changes in the level of ownership interest in a subsidiary (c) the accounting for the loss of control of a subsidiary and (d) the information that an entity must disclose to enable users of the financial statements to evaluate the nature of the relationship between the entity and its subsidiaries. BAS 28 Investments in Associates This Standard shall be applied in accounting for investments in associates.However, it does not apply to investments in associates held by (a) venture capital organizations, or (b) correlative funds, unit trusts and uniform entities including investment-linked insurance policy funds. BAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions The objective of BAS30 is to prescribe appropriate presentation and disclosure standards for banks and similar financial institutions as a supplement of the requirements of other standards. It provides the Requirement for classification of items in the income statement and balance sheet by their nature, and for the balance sheet in ensnare of relative liquidity. Identifies the income statement and balance sheet line items requiring disclosure. ? Additional disclosure requirements, including concentration of assets, liabilities and off-balance items, losses on loans and advances, and general banking risks. BAS 31 Interests in Joint Venture This Standard shall be applied in accounting for interests in joint ventures and the reporting of joint venture assets, liabilities, income and expenses in the financial statements of ventures and investors, regardless of the structures or forms under which the joint venture activities take place. However, it does not apply to ventures interests in jointly controlled entities held by 1. (a) venture capital organizations, or 2. b) Mutual funds, unit trusts and similar entities including investment-linked insurance funds. BAS 33 Earnings Per Share The objective of this Standard is to prescribe principles for the determination and presentation of profit per share, so as to improve performance comparisons between different entities in the sa me reporting period and between different reporting periods for the same entity. The focus of this Standard is on the denominator of the earnings per share calculation. This Standard shall be applied by entities whose ordinary shares or potential ordinary shares are in public traded and by entities that are in the process of issuing ordinary shares or potential ordinary shares in public markets.An entity that discloses earnings per share shall calculate and disclose earnings per share in accordance with this Standard. Bas 34 Interim Financial Reporting The objective of this Standard is to prescribe the minimum content of an interim financial report and to prescribe the principles for recognition and measurement in complete or condensed financial statements for an interim period. Timely and reliable interim financial reporting improves the ability of investors, creditors, and others to understand an entitys capacity to generate earnings and cash flows and its financial condition an d liquidity. This Standard applies if an entity is required or elects to publish an interim financial report in accordance with International Financial Reporting Standards.Interim financial report means a financial report containing either a complete set of financial statements (as described in IAS 1 Presentation of Financial Statements (as revised in 2007)) or a set of condensed financial statements (as described in this Standard) for an interim period. Interim period is a financial reporting period shorter than a full financial course. BAS 35 Discontinuing Operations The objective of this standard is to enhance the ability to make financial projections by segregating information about discontinuing operations from information about continuing operations. BAS 35 does not establish any recognition or measurement principles in relation to discontinuing operations-these are dealt with under other BAS.In particular, BAS 35 provides guidance on how to apply BAS 36, Impairment of Asset s, and BAS 37, Provisions Contingent Liabilities and Contingent Assets, to discontinuing operations. BAS 36 Impairment of Assets The objective of this Standard is to prescribe the procedures that an entity applies to ensure that its assets are carried at no more than their recoverable amount. An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is the case, the asset is described as impaired and the Standard requires the entity to recognize an impairment loss. The Standard also specifies when an entity should reverse an impairment loss and prescribes disclosures. BAS 37 Provisions, Contingent Liabilities and Contingent AssetsThe objective of this Standard is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to unders tand their nature, timing and amount. IAS 37 prescribes the accounting and disclosure for all provisions, contingent liabilities and contingent assets, except (a) Those resulting from executory contracts, except where the contract is onerous. Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent (b) Those covered by another Standard. BAS 38 Intangible AssetsThe objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifi bandy in another Standard. This Standard requires an entity to recognize an intangible asset if, and only if, specified criteria are met. The Standard also specifies how to measure the carrying amount of intangible assets and requires specified disclosures about intangible assets. An intangible asset is an identifiable non-monetary asset without physical substance. BAS 40 Investment Pr operty The objective of this Standard is to prescribe the accounting treatment for investment property and related disclosure requirements.Investment property is property (land or a buildingor part of a buildingor both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for (a) use in the production or supply of goods or services or for administrative purposes or (b) Sale in the ordinary course of business. OBECTIVES OF USING BAS IN BUSINESS Standardized Accountings The objective of applying BAS in business is to standardize the accounting issues and preparation of financial statements. International Recognition To keep agreement with International Business the use of International Accounting Standards adopted as BAS is important. It helps the businesses to gain international recognition. Maintaining harmonyAccounting standards are maintained in order to ensure uniformity in recording accounts and prepari ng financial statements within the businesses both in country and abroad. Ensuring hydrofoil An important objective of applying BAS is to ensure proper disclosure of necessary information in the financial statements. It provides transparency in the statements. Providing Reliability The application of BAS provides reliability and consistency in the accounting record keeping and financial statements to the outside parties. CHAPTER II pic ABOUT PRIME BANK LIMITED The Prime Bank Limited (the Bank) was incorporated as the public limited company in Bangladesh under companies Act, 1994.It commenced its banking business with one branch from April17, 1995 under the license issued bi Bangladesh Bank. Presently the Bank has 61 branches all over Bangladesh and a booth located at Dhaka Club, Dhaka. The Bank had no overseas branches as at 31 celestial latitude 2007. The Bank went for Initial Public Offerings in 1999 and its share is listed with Dhaka Stock Exchange Limited and Chittagong Stock Exchange Limited as a publicly traded company for its general class of shares. VISION The vision of the Bank is to be the best Private Commercial Bank in Bangladesh in terms of efficiency, capital adequacy, asset quality, sound management and profitability having strong liquidity. MISSIONThe mission of the Bank is to build Prime Bank Limited into an efficient, market driven, customer focussed institution with good corporate governance structure. Continuous improvement in the business policies, procedure and efficiency through integration of technology at all levels. STRATEGIC PRIORITY The strategic priority of the Bank is to have sustained growth, broaden and improved range of products and services in all areas of banking activities with the aim to add increased value to share holders investments and offer highest possible benefits to the customers. CORE VALUE For customers It refers to become most caring Bank by providing the most courteous and efficient services in every area o f our business. For employees It promotes well-being of the employees. For shareholders It ensures fare return on the investments of the shareholders through generating stable profit. For the community As a socially creditworthy corporate entity the Bank maintains close adherence to national policies and objectives. picBAS FOLLOWED IN PRIME BANK The Institute of Chartered Accountants of Bangladesh (ICAB) is the sole authority for adoption of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). While preparing the financial statements, Prime Bank allied most of IAS and IFRS as adopted by ICAB. Details are given below Name of the BAS BAS no Status Presentation of Financial Statements 1 employ Stationeries 2 use Cash Flow Statements 7 Applied Accounting Policies, Changes in Accounting Estimates and Errors 8 Applied Events after the Balance Sheet Date 10 Applied Construction Contracts 11 N/A Income Taxes 12 Applied Segment Reporting 14 Applied Property, Plant and Equipment 16 Applied Leases 17 Applied Revenue 18 Applied Employee Benefits 19 Applied Accounting for Government Grants and Disclosure of Government Assistance 20 N/A The Effects of Changes in Foreign Exchange Rates 21 Applied Borrowing Costs 23 Applied Related Party Disclosures 24 Applied Accounting for Investments 25 Applied Accounting and Reporting by Retirement Benefit Plans 26 Applied Consolidated and Separate Financial Statements 27 Applied Investments in Associates 28 N/A Disclosures in the Financial Statements of Banks and similar Financial Institutions 30 Applied Interests in Joint Ventures 31 N/A Earnings per share 33 Applied Interim Financial Reporting 34 Applied Impairment of Assets 36 Applied Provisions, Contingent Liabilities and Contingent Assets 7 Applied Intangible Assets 38 N/A Investment Property 40 Applied Agriculture 41 N/A Name of the BFRS BAS no Status Share Based Payment 2 N/A Business Combinations 3 N/A Non-current Assets Held for Sale and Discontinued Operations 5 N/A Exploration for and Evaluation of Mineral Resources 6 N/A *N/A=not applicable pic APPLICATION OF BAS IN PRIME BANK LIMITED For the convenience of discussion we are showing the effect of some important BASs in record keeping and accounting of Prime Bank Limited. BAS No. 1 Preparation of Financial Statements The financial statements of the bank are prepared in accordance with BAS-1 to give a fair view of the state of the Banks affairs and of the results of the operations and cash flows.The financial reports for the year ended in 31 celestial latitude 2007 are given as annexure for viewing. BAS No. 7 Cash Flow Statement Cash flow statement has been prepared in accordance with the BAS-7 Cash Flow Statement under direct method as recommended in BRPD Circular No. 14, dated June 25 2003 issued by the Banking Regulation and Policy Departmen t of Bangladesh Bank. BAS No. 12 Income Taxes Provision for current income tax has been made 45% as prescribed in the Finance Act, 2007 on the accounting profit made by the Bank after considering some of the add backs to the income and disallowances as expenditure as per income tax laws in compliance with BAS-12 Income Taxes. BAS No. 16 Property, Plant and EquipmentAll fixed assets are stated at cost less accumulated depreciation as per BAS-16 Property, Plant and Equipment. The cost of acquisition of an asset comprises its purchase price and any directly attributable cost of bringing the asset to its working condition for its intended use inclusive of inward freight, duties and non-refundable taxes. BAS No. 17 Leases Leases are classified as finance leases whenever the terms of the lease transfers substantially all the risks and rewards of ownership to the lessee as per BAS-17 Leases. ? The Bank as lessor Amount due from lessees under finance leases are recorded as receivables a t the amount of the Banks net investment in the leases. The Bank as lessee Assets held under finance lease s are recognized as assets of the Bank at the date of acquisition or if lower, at the present value of the minimum lease payments. BAS No. 18 Revenue ? Interest income In terms of the provisions of the BAS-18 Revenue, the interest income is recognized on accrual basis. ? Investment income Interest income on investments is recognized on accrual basis. ? Fees and commission income Fees and commission income arises on services provided by the Bank are recognized on a cash receipt basis. ? Dividend income on share Dividend income on share is recognized during the period in which declared and ascertained. Interest paid and other expenses in Conventional Banking In terms of the provision of the BAS-1 Presentation of Financial Statements interest and other expenses are recognized on accrual basis. ? Profit paid on deposits in Islamic Banking Profit paid to mudaraba depositors is reco gnized on accrual basis as per provisional rate. BAS No. 19 Employee benefits The retirement benefits accrue for the employees of the Bank as on reporting date have been accounted for in accordance with the provisions of BAS-19, Employee Benefit. Bases of enumerating the retirement benefit schemes operated by the Bank are outlined below ? Provident fund Provident fund benefits are given to the permanent employees f the Bank in accordance with Banks service rules. All confirmed employees of the Bank are contributing 10% of their basic salary as subscription to the fund. The Bank also contributes equal amount of the employees contribution. ? boon fund Actuarial valuation of gratuity scheme had been made to assess the adequacy of the liabilities provide for the scheme as per BAS-19, Employee Benefits. ? Welfare fund Prime Banks employees welfare fund is subscribed by monthly contribution of the employees. The Bank also contributes to the Fund from time to time. Disbursement from the fund is done as per rules for employees welfare fund. ? Incentive bonusPrime Bank started an incentive bonus scheme for its employees. 10% of net profit after tax is given to the employees in every year as incentive bonus. This bonus amount is being distributed among the employees based on their performance. BAS No. 21 The Effects of Changes in Foreign Exchange Rates Foreign currency transactions are converted into equivalent Taka using the ruling exchange rates on the dates of respective transactions as per BAS-21, The Effects of Changes in Foreign Exchange Rates. Foreign currency balances held in US long horse are converted into Taka at plodding just rate of inter-bank market as determined by Bangladesh Bank on the closing date of every month.Balances held in foreign currencies other than US Dollar are converted into equivalent US Dollar at buying rates of New York closing of the priviou7s day and converted into Taka equivalent. BAS No. 33 Earnings per Share Basic earnings p er share have been reason in accordance with BAS-33, Earnings per Share which has been shown on the face of the profit and loss account. This has been calculated by dividing the basic earnings by the weighted average number of ordinary shares are standing during the year. The bonus shares issued during the year 2007 were treated as if they had been in issue in previous year also (declared for 2006 result). Hence, in computing the basic earning per share of 2006, the total number of shares including the said bonus shares has been considered as weighted average no. f shares outstanding during the year 2006 as per BAS-33, Earning per Share. BAS No. 37 Provisions, Contingent Liabilities and Contingent Assets A provision is recognized in the balance sheet when the Bank has a legal or constructive obligation as a result of a past event and it is probable that an outflow of economic benefit will be required to settle the obligations, in accordance with the BAS 37, Provisions contingent L iabilities and Contingent Assets. pic IMPORTANCE OF APPLYING BAS IN PBL stay on By The Rules Adopted BASs are enforceable for listed companies by SEC rules. So proper application of BAS in PBL is maintained to abide by the regulations of the nation. signpost For Accounting Issues BAS provides guidelines on different accounting issues to contribute to a common strategy and framework of reference for accountancy development and ensures transparent financial reporting, in accordance with sound corporate governance. Presenting Relevant & Reliable Information Applying BAS in the record keepings and preparation of financial statements makes the accounting information relevant and reliable to all involved parties. Assistance in International Business Application of BAS is important for keeping up to the International Standards which is important for International business. Co-operation Between Different PartiesThe use of BAS helps promote co-operation between governments, the account ancy and other professions, the international financial institutions, regulators, standard setters, capital providers and issuers. CONCLUSION In the world of globalization it is essential for businesses around the world to standardize the accounting record keepings and preparation of financial statements. The government of Bangladesh has made the International Accounting Standards adopted by Institute of Chartered Accountants of Bangladesh as Bangladesh Accounting Standards enforceable for all listed companies in order to ensure transparency and standard in accounting issues. Like other listed companies of our country Prime Bank Limited record their accounts and prepare their financial statements in compliance with these standards.The effects of these standards provide guidance and reliability in the accounting information. CHAPTER III ANNEXURE pic Balance Sheet As at 31 declination 2007 2007 2006 PROPERTY AND ASSETS Taka Taka Cash In hand (including foreign currencies) 663,028,189 452,560,474 Balance with Bangladesh Bank and its agent bank(s) (including foreign currencies) 4,755,788,872 3,662,426,602 5,418,817,061 4,114,987,076 Balance with other banks and financial institutionsIn Bangladesh 1,625,581,391 627,964,960 Outside Bangladesh 791,887,088 485,749,435 2,417,468,479 1,113,714,395 Money at call and short notice 1,490,000,000 Investments Government 12,090,285,095 7,673,700,299 opposites 607,735,533 170,682,648 12,698,020,628 7,844,382,947 Loans and advances/investments Loans, cash credits, overdrafts, etc 53,814,967,656 41,307,504,065 Bills purchased and discounted ,868,053,856 3,702,713,983 57,683,021,512 45,010,218,048 Fixed assets including premises, furniture 660,490,066 412,107,309 Other assets 710,613,052 914,107,309 Non-banking assets keep down assets 79,588,430,798 60,899,475,793 2007 2006 LIABILITIES AND CAPITAL Taka Taka Liabilities Borrowing from other banks, financial institutions 390,869,490 345,944,757 Deposits and other accoun tsCurrent/ al-wadeeah current deposits 10,590,463,357 8,261,264,165 Bills payable 1,144,540,968 528,231,748 Savings bank 6,027,260,878 4,125,622,204 Term deposits 52,750,109,722 41,808,962,467 Bearer certificate of deposit Other deposits 70,512,374,925 54,724,080,584 Other liabilities 3,411,909,021 1,969,561,728 be liabilities 74,315,153,436 57,039,587,069 Capital/ Shareholders equity Paid-up capital 2,275,000,000 1,750,000,000 Statutory reserve 1,873,543,597 1,404,170,652 Revaluation gain 2,723,913 Other reserve kept up(p) earnings 1,112,009,852 705,718,072 Total Shareholders equity 5,273,277,362 3,859,888,724 Total liabilities and Shareholders equity 79,588,430,798 60,899,475,793 Balance Sheet as at 31 December 2007 pic 2007 2006 Taka Taka OFF-BALANCE SHEET ITEMS Contingent liabilitiesAcceptances and endorsements Letters of guarantee 10,480,381,241 9,476,314,713 Irrevocable letters of credit 21,193,628,862 17,392,748,116 Bills for ingathering 1,414,716,406 1,060 ,486,687 Other contingent liabilities 33,088,726,509 27,929,549,516 Other commitments Documentary credits Forward assets purchased Undrawn ote issuance Undrawn formal standby facilities Liabilities against forward purchase and sale Others 33,088,726,509 27,929,549,516 Other memorandum items Value of travellerscheques in hand 141,383,952 14,284,764 Value of Bangladesh Patras in hand 1,348,897,500 346,193,975 1,490,281,452 360,478,739 Total 34,579,007,961 28,290,028,255 Profit and Loss Account For the year ended 31 December 2007 pic 2007 2006 Taka TakaInterest income 7,170,099,616 5,198,790,368 Interest paid on deposits (5,226,592,564) (3,698,441,036) Net interest 1,903,507,052 1,500,349,332 Investment income 1,294,205,056 419,496,059 Commission, exchange 1,198,942,404 998,117,247 Other operating income 419,555,862 314,073,525Total operating income (A) 4,816,210,375 3,232,036,163 Salaries and allowances 725,285,435 561,930,122 Rent, taxes and insurances 159,529,3 99 113,987,335 Legal expenses 24,728,362 4,951,307 Postage, stamp 60,999,650 47,690,052 stationery 121,691,050 63,382,686 Managing Directors salary 9,131,448 6,400,000 Directors fees 2,224,444 2,734,300 Auditors fees 791,725 570,990 Charges on loan losses Depreciation and repair of Banks assets 102,185,026 71,657,509 Other expenses 352,779,110 227,768,616 Total operating expenses (B) 1,559,345,650 1,101,072,827Profit/ (Loss) before provision(c=A-B) 3,256,864,725 2,130,963,336 Provision for loans/investments specialized provision (350,000,000) (210,000,000 General provision (350,000,000) (180,000,000) Provision for off-balance sheet items (210,000,000) (910,000,000) (390,000,000) Provision for diminution Other provision Total provision (D) (910,000,000) (390,000,000) Total profit / (loss) before taxes(C-D) 2,346,864,725 1,740,963,336 Provision for taxation Current tax (1,015,000,000) (592,362,815) Deferred tax 68,800,000 96,709,995 Net profit after taxation 1,400,664,72 5 1,051,890,526 Retained earnings (previous) 180,718,073 2,020,213 1,581,382,073 1,053,910,739 AppropriationsStatutory reserve 469,372,945 348,192,667 General reserve 469,372,945 348,192,667 Retained surplus 1,112,009,852 705,718,072 Earnings per share (EPS) 61. 57 46. 24 Cash Flow Statement For the year ended 31 December 2007 pic 2007 2006 Taka Taka A) Cash flows from operating activitiesInterest receipts in cash 7,076,601,586 5,616,509,362 Interest payments (5,266,592,564) (3,698,441,036) Dividends receipts 7,976,958 1,777,066 Fees and commission receipts in cash 1,198,942,404 998,117,247 Recoveries of loans 415,867 Cash payments to employees (729,416,883) (596,830,122) Cash payments to suppliers (286,567,522) (175,315,699) Income taxes paid (476,148,788) (590,139,079) Receipts from other operating activities 419,555,862 314,067,381 Payments for other operating activities (470,041,003) (296,680,802)Cash generated from operating activities 1,474,725,917 1,573,064,318 Increa se/ (decrease) in operating assets and liabilities Statutory deposits Purchase of trading securities (1,197,259,262) (1,161,365,969) Loans and advances to other banks Loans and advances to customers (12,672,803,463) (13,094,105,540) Other assets (3,796,358,897) 2,494,489,750) Deposits from other banks /borrowings 62,890,500 (490,439,000) Deposits from customers 15,171,985,121 18,833,626,261 Others liabilities accounts of customers 616,309,220 (140,262,287) Trading liabilities Other liabilities 1,437,147,293 (177,440,778) (378,089,488) 1,275,522,937 Net cash from operating activities 1,096,636,429 2,848,587,255 B) Cash flows from operating activitiesDebentures 4,932,282 5,000,000 Proceeds from sale of securities Payments for purchase of securities (430,320,723) (58,856,689) Purchase of property (333,719,898) (98,473,598) Payment against lease obligation (2,785,500) (1,995,468) Proceeds from sale of property 277,045 325,900 Net cash used in investing activities (761,616, 794) (153,999,855)C) Cash flows from financing activities Dividend paid Net cash from financing activities D) Net increase/(decrease) in cash and cash equivalents 335,019,635 2,694,587,400 E) Effects of exchange rate F) Cash and cash equivalents at beginning of the year 7,468,239,215 4,773,651,851 G) Cash and cash equivalents at the end of the year 7,803,258,850 7,468,239,215 Cash and cash equivalents at the end of the yearCash in hand 663,028,189 452,560,474 Balance with Bangladesh Bank 4,755,788,872 3,662,426,602 Balance with other banks 2,382,784,489 1,061,064,639 Money at call and short notice 1,490,000,000 Reverse repo 800,000,000 Prize bonds 1,657,300 2,187,500 7,803,258,850 7,468,293,215 Statement of Changes in Equity Particulars Paid up capital Statutory reserve Revaluation Retained earnings Total (Taka) (Taka) gain/loss (Taka) (Taka) (Taka) Balance as at 1 January 2007 1,750,000,000 1,404,170,652 705,718,072 3,859,888,724 Changes in accounting policy - - - - - Restated Balance 1,750,000,000 1,404,170,652 705,718,072 3,859,888,724 redundant on revaluation of - - - - - properties Surplus of investments - - 12,723, - 12,723,913 913 Currency translation differences - - - - - Net gains and losses(Unrecognized) - - 12,723, - - 913 Net profit for the year - - 1,400,664, 1,400,664,725 Dividends - 725 Issue of share capital 525,000,000 (525,000, - - 000) Appropriation - - - - - - 469,372,945 (469,372, - - 945) Balance as at 31 December 2007 2,275,000,000 1,873,543,597 12,723,

Brand Placement

Businesses strategically place their suckers and products in movies or in TV series to subtly get consumers to notice their brands, this Is called brand placement. two products which I have noticed In movies be apple Imams In the Twilight movie Breaking Dawn Part 1 (2011) and manual of arms fatuous shoes in the Sex and the City Movie (2008). These were both big blockbuster hits which many people viewed and obsessed over. They both star very notable celebrities who play desirable characters.In the movies both the brands are clearly shown with the characters so the viewer ill relate who the character is with the brand to give the brand symbolism (Levy, 1959). In Sex and the City we first see the Manual Blank hot dogs when the mall character Carrie Bradshaw Is shown her new wardrobe which will soon be filled with her change state that are envied by viewers. The scene is romantic and everything is spotless in Carries world which suggests that the consumer would be in a similar situation if they had theses shoes.The label on the cuff is clearly shown as Carrie carefully puts her prized possession on the shelf. The shoes appear at the end of the vie during a special scene where Carrie Is being proposed to, the heel is used to close the deal of the proposal. This once again Incorporates the shoe with happiness and romance. Sex and the city has been a popular TV series (1998 2004) so thither was a huge hype when the movie was released. Carrie Bradshaw is a well known character for her glamorous life Carrie is an icon for fashion and high class.We straight out-of-door draw a connection with any brand associated with Carrie Bradshaw to being an ultimate luxury brand, and as a viewer I desire to own the brands shown in the movie to make myself appear more glamorous. The Sex and the Citys target audience are females over 16 years. It has an emphasis on relationships and high fashion. I point to be Like Carrie and her friends as they were Independent and brin g out ideas of their own about sex and women being in control.The Manual Blank shoes are targeted to me and women with similar interests in fashion and their appearance. The shoes are a very high priced item but the brand makes me think that I would be first-rate to others if I own this luxury good. By owning Manual Blank shoes I would feel a part of the top label brand lodge which they associate Carrie with (Ganglier, 2012). I believe that If I owned them I would appear more glamorous and they would give me class and style. These shoes would affect self symbol positively for me (Williston, 2012).This is because I would feel more important and confident with these shoes on. Mascots Hierarchy of Needs suggests that people are motivated to fulfill their basic needs, originally moving on to other, more advanced needs (Cherry, n. D. Para. 1). The needs are shown on a pyramid starting with physiological needs then prophylactic needs, social needs, self-esteem needs and finishing with self-actualization (Cherry). Manual Blank shoes fall Into the self- esteem group as they can give the owner government eonncy and status (MBA Online Programmer, n. ). The Culled family in Twilight are depicted as perfection. They are beautiful, rich, and intelligent and are identified as superior to everyone else. The brand apple appears in Breaking Dawn during a serious scene in the movie where the Culled family are desperately researching to find a life line. As the computer is honest and a good source of research as an intellectual family much(prenominal) as the Cullers use them. Breaking Dawn was the third top grossing movie of 2011 which shows the age audience that this movie reached out to (Midi. Mom, Inc. N. D). The Apple symbol glows on the screen with the family in the background to emphasis that this is a brand that a family as perfect as the Cullers would use. The Twilight series is targeted to teenage girls and women who fantasize over the desirable men in the movi e (Denial, 2011). The Twilight Saga has been a huge hit, as at 13/04/12 its Faceable page has 31 ,951 , 1 55 likes with many of these fans being obsessed over the characters and actors in the movie.With other 31 million fans, Apple is getting their rand out to a huge audience who are likely to be influenced by what the characters are associated with. Twilight fans will believe that by associating themselves with the brands that are used in the Twilight Saga movies they will be more alike the characters. I am a fan of the brand Apple I personally own an Apple pod and an Imax. My pod is something I could not imagine functioning without as it holds many songs as well as having other functions such as the internet, email and camera.I personally spend a lot of time on my Imax both for social reasons communicating with people and to get university work completed. These Apple products are essential for me as I could not imagine my daily life without them. It is part of my culture to be up to date on the a la mode(p) technology, and to be able to communicate indirectly through the internet with my peers (Williston). It is a norm within my culture to own Apple products, the people around me and I use Apple products daily (Williston).By having Apple associated with famous actors such as Robert Patterson and Kristin Stewart, the brands are a part of these actors indirect persona group as the actors are people you aspire to be like (Williston). These groups give us a point of reference in deciding what consumption behavior to undertake (Williston, 2012. mathematical group Influence & Social Norms Lecture). Indirect reference groups can have a different amount of influence on consumers depending on many factors including how attractive the reference group is, whether the product is being used publicly and the consumers self-esteem (Williston).Apple is already a very well known brand and as soon as the logo came into view on the screen the viewers would have straight awa y recognized it and began to make connections with he brand and the Robert Patterson or Culled family reference group. blot equity is important when trying to make your brand familiar with consumers it is The value premium that a company realizes from a product with a recognizable strike as compared to its generic equivalent (Investigated, n. . Para. L). Brand equity is about the name and symbol of the brand, it includes brand loyalty, name awareness, perceived quality, brand associations and other proprietary and brand assets (Ganglier). With Apple and Manual Blank appearing in these well known and popular movies they are gaining a lot of brand awareness which is important as when consumers are choosing between options they will pick the brand they are most familiar with.Viewers of Sex and the City associate Carrie with high quality goods so by seeing Carrie with her Manual Blank shoes consumers will automatically relate the Manual Blank to top quality which will add value to the brand. Manual Blank and Apple have been successful at getting their brands out Breaking Dawn Part One. The characters and actors are dollied by many so a lot of consumers are likely to be influenced to purchase these products. By owning the products shown in the movies consumers will be able to associate themselves with the brand communities and reference groups.

Self evaluation

Individual Critical and Reflective ego-Evaluative Paper Course Evaluation I genuinely enjoyed this course, as I knew I would. I bang to regard I am a very(prenominal) opinionated soul and I habituated to want to be a lawyer when I grew up undecomposed because I loved to argue so much (such a pleasure for my p arnts ). On the course with me were virtually otherwise girls who had some strong opinions as well as which was re entirelyy great because we had some good debates with some strong arguments and points At the beginning of the course we voted on the topics we wanted for our debates, which meant that we would all be interested in just nigh of the subjects we chose.Being all irls as well you alsoshie image some of the banter we had Even though the class started at 9am, it was always easy to drive in because of the group that we had in class I think it makes such a difference when there is good might in a civilise ara, it makes it a lot more than fun to be in. I enjoyed the class time, especially because the format was very relaxed. The lecture would be more of a watchword where we would maunder ab emerge certain issues and elements relating to the course. It makes the class much more enjoyable and engaging rather than unspoilt listening to a teacher go on and on whilst the class sits there texting away on their phones.Personal Evaluation Being such an stimulated person I do find it hard to sometimes tone down my emotions and I find my self slightly riled up subsequently morning debates I am generally an emotional person and things get to me kinda slow and I assume to learn that in business, university and level(p) sometimes my social flavor I need to Just relax and breathe its not the finis of the world Having been born and raised in London I like to think that I hand a good grasp on the side of meat language and fill a good way of expressing myself which has definitely been a useful tool for the debate questions and review s.I assay to ake on board the structural reprimand because we would all offer a lot of feed okay and comments to one another, which is really useful, and I will take those comments to help myself in the future. For the first few debates I didnt use sources that were credible and the tutor told me that in order to make my statements and points more reliable I had to start using more credible sources. This term I score not been happy with myself academically or personally. I dont think that I have performed to the best of my ability and I believe that at the second gear I am Just living rather than enjoying life nd my time at university.This is because I have been lazy. I am not back into a routine of macrocosm healthy and quick and this has a negative affect on the other areas in my life. I want to be more active and involved in whats going on around London. I want to be able to talk about interesting things IVe done and seen and insure life to the full. I am going to start t o be more positive and realise that only I can help myself I ride to heighten my outlook this upcoming holiday so that I can be on top form for my net two semesters and enjoy this withstand deduct of my education. self evaluation By Christianna-psarrosSelf evaluationIndividual Critical and Reflective Self-Evaluative Paper Course Evaluation I really enjoyed this course, as I knew I would. I love to debate I am a very opinionated person and I used to want to be a lawyer when I grew up Just because I loved to argue so much (such a pleasure for my parents ). On the course with me were some other girls who had some strong opinions too which was really great because we had some good debates with some strong arguments and points At the beginning of the course we voted on the topics we wanted for our debates, which meant that we would all be interested in most of the subjects we chose.Being all irls as well you can image some of the banter we had Even though the class started at 9am, i t was always easy to come in because of the group that we had in class I think it makes such a difference when there is good energy in a score area, it makes it a lot more fun to be in. I enjoyed the class time, especially because the format was very relaxed. The lecture would be more of a discussion where we would talk about certain issues and elements relating to the course. It makes the class much more enjoyable and engaging rather than Just listening to a teacher go on and on whilst the class sits there texting away on their phones.Personal Evaluation Being such an emotional person I do find it hard to sometimes control my emotions and I find myself slightly riled up after morning debates I am generally an emotional person and things get to me quite easily and I need to learn that in business, university and even sometimes my social life I need to Just relax and breathe its not the end of the world Having been born and raised in London I like to think that I have a good grasp o n the English language and have a good way of expressing myself which has definitely been a useful tool for the debate questions and reviews.I try to ake on board the constructive criticism because we would all offer a lot of feedback and comments to one another, which is really useful, and I will take those comments to help myself in the future. For the first few debates I didnt use sources that were credible and the tutor told me that in order to make my statements and points more reliable I had to start using more credible sources. This term I have not been happy with myself academically or personally. I dont think that I have performed to the best of my ability and I believe that at the moment I am Just living rather than enjoying life nd my time at university.This is because I have been lazy. I am not back into a routine of being healthy and active and this has a negative affect on the other areas in my life. I want to be more active and involved in whats going on around London . I want to be able to talk about interesting things IVe done and seen and experience life to the full. I am going to start to be more positive and realise that only I can help myself I aim to change my outlook this upcoming holiday so that I can be on top form for my last two semesters and enjoy this last part of my education. self evaluation By Christianna-psarrosSelf EvaluationSelf-Evaluation from Employee Its easy to say you can use both carrying into action review phrase, change it to I or me and be finished with your performance review entirely its not always that simple. You want your phrases to be honest, accurate, but not too harsh. Phrases criticizing performance need to be well balanced. Weve compiled a list of hundreds of self evaluation phrases you can use to complete your performance review and come up the high marks you deserve. Weve separated the phrases by topical area, then by positive and needs improvement.Find the right balance to let on yourself and hotfo ot up your performance review paper fail. This is part 1 of a several part series on self evaluations. Self Evaluation Sample Templates indite a great self evaluation during performance review time can be a backbreaking task. How exactly do I describe my performance in Training or Leadership? Weve written 450 self evaluation paragraphs in 30 categories by exceeds expectations, meets expectations, and below expectations. These paragraphs make completing the self evaluation easy simply copy and paste into your document. This ebook is available for instant download for $18. 5. - Top of Form Bottom of Form Attendance and Punctuality Self Evaluation compulsory Phrases I am a reliable employee who arrives on-time and leaves on-time. My break times are well planned and do not exceed the dole out time. I arrive each day fully prepared to tackle my responsibilities. I am reliable and do not have any attention lines. I ensure my team adheres to their lunch schedules and breaks. I meet all company standards for attendance and punctuality. I begin each day refreshed and situate for any challenges I will face.My attention to punctuality has paid off this year, I consistently arrive on time. I start and end meetings on time. I schedule time off well in advance. I am conscientious of others when scheduling time off. Attendance and Punctuality Needs avail Self Evaluation Phrases I am occasionally late for work and will improve this area by focusing on showing up on time each day. I need to improve showing up to work on time and keeping a normal work schedule. Over the next year, Im going to improve meetings so they run to their prescribed time. Some of my breaks may run a little long, but I will improve my schedule.I will work on taking heavy traffic and weather into account for arrival time. I will exsert to work on punctuality. Attitude Positive Self Evaluation Phrases I always try to keep a positive attitude, a smile on my face, and demonstrate how much I enjoy my job. I try to be cheerful to help those around me feel welcome and appreciated. I have an even demeanor through good times and bad. I do this to help others keep their enthusiasm both positive and negative in check. I have a calm personality to keep an even attitude. I bring a high level of enthusiasm to my job.I try to always set a good example for the team and be here when they need a lift. I maintain a positive mind-set. Even though we have difficult situations and decisions to make, I maintain a positive outlook. I maintain a positive attitude. I like to build trust with my team by being a positive force on the team, congratulating high performers on successes, and working with those that need assistance to improve. Attitude Needs Improvement Self Evaluation Phrases At times, I can be brisk and to the point. I dont mean to offer a negative impression, but sometimes I am very focused on the work at hand.Due to the demanding nature of our business, my team may at times think I am insensitive, but we have to get the job done, on time, and on budget. I am working to improve how I deal with others and customers. though some may struggle with my personality, I believe I impressively use it to manage my employees. Communication Positive Self Evaluation Phrases I keep managers and coworkers informed of my work progress. I melodic theme all necessary information to my coworkers. I am excellent at keeping written information about my assignments and projects. One of my strengths is the use of candor and effective communication with my employees.One of my core strengths is the ability to immediately connect with someone. I am a very competent communicator. I clearly communicates with my employees and they understand my expectations. I am clearly good at communication as evidenced by my effectiveness in resolving customer problems. At first, communication was not my strongest attribute. However, after a lot of work, I have become a very good communicator. Commu nication Needs Improvement Self Evaluation Phrases Though some may believe I withhold information from my co-workers, I deliver all information as required.My written communication is great, but I need to improve my verbal communication skills. My verbal communication skills are very good, but I need to work on my written communication skills. I believe I effectively communicate with my fellow team members, but I must improve communication with my management team. Communication is a failing which I know I must improve. Creativity and establishment Positive Self Evaluation Phrases My ability to change direction when required is an asset to the team. I am an innovator at heart my skill at inspiring new ideas adds a lot to the team.I have an imaginative personality and am very resourceful in times of need. I have a imaginative touch in a sometimes normal role within our team. I add an artistic flair to everything I produce which makes my projects much more fun than most. When a ma jor problem arises, I use creative problem solving to look at different sides of an issue I think outside the box when slynessing solutions. I demonstrate a key ability to craft creative solutions to problems. I show ingenuity when facing difficult situations. Whenever we need a fresh look at a problem, I try to provide a novel perspective.I dont rely on common methods to solve a problem, but address each situation with a groundbreaking viewpoint. I constantly search for new ideas and ways to improve efficiency. I create an exciting atmosphere for his team one in which new ideas are rewarded and encouraged. Creativity and Innovation Needs Improvement Self Evaluation Phrases I find at times that I am more practical than creative in many aspects of my job. Over the next year, I plan on working to improve my imagination at work to think more creatively. Innovation is not at the heart of what I do I am more of a task oriented person.There are times when creative solutions are just no t called for, but I have a creative mind and have a tendency to go there immediately. Sometimes I have difficulty thinking outside of the box and creating innovative solutions. I plan on improving innovation this year by seeking out new opinions and ideas. I have a tendency to ask for help from other people more frequently than researching potential solutions and fixes. Customer Satisfaction Positive Self Evaluation Phrases I take great pride in my work with our clients. I skillfully overcome client objections. I consistently receive high marks on my customer satisfaction surveys.I understand the latitude to ensure customer satisfaction and do everything necessary to retain customers. I am able to handle clients well. I am very good at keeping happy customers and successfully up selling them at the same time. I deal with customer complaints with a calm demeanor. I am very good at handling difficult situations with customers. I work with customers very well. I am very good at dealing with irate customers in a calm and rational manner. I believe no problem is too mountainous that cannot be solved with care and understanding. I listen to our customers and resolves their problems in an agreeable manner.I understand how to listen to customers and extract those details which make a big difference when dealing with our clients. Customer Satisfaction Needs Improvement Self Evaluation Phrases Sometimes, I do not follow up with customers quickly enough. Though I have some low marks on customer satisfaction surveys, I am working to improve those scores. I continue to work on improving my ability to overcome customer objections. I understand the importance of customer service training, though I do believe Ive received enough training to be successful. I am much better about handling telephone customer service than in person situations.Self evaluationIndividual Critical and Reflective Self-Evaluative Paper Course Evaluation I really enjoyed this course, as I knew I would. I love to debate I am a very opinionated person and I used to want to be a lawyer when I grew up Just because I loved to argue so much (such a pleasure for my parents ). On the course with me were some other girls who had some strong opinions too which was really great because we had some good debates with some strong arguments and points At the beginning of the course we voted on the topics we wanted for our debates, which meant that we would all be interested in most of the subjects we chose.Being all irls as well you can image some of the banter we had Even though the class started at 9am, it was always easy to come in because of the group that we had in class I think it makes such a difference when there is good energy in a work area, it makes it a lot more fun to be in. I enjoyed the class time, especially because the format was very relaxed. The lecture would be more of a discussion where we would talk about certain issues and elements relating to the course. It makes the cla ss much more enjoyable and engaging rather than Just listening to a teacher go on and on whilst the class sits there texting away on their phones.Personal Evaluation Being such an emotional person I do find it hard to sometimes control my emotions and I find myself slightly riled up after morning debates I am generally an emotional person and things get to me quite easily and I need to learn that in business, university and even sometimes my social life I need to Just relax and breathe its not the end of the world Having been born and raised in London I like to think that I have a good grasp on the English language and have a good way of expressing myself which has definitely been a useful tool for the debate questions and reviews.I try to ake on board the constructive criticism because we would all offer a lot of feedback and comments to one another, which is really useful, and I will take those comments to help myself in the future. For the first few debates I didnt use sources th at were credible and the tutor told me that in order to make my statements and points more reliable I had to start using more credible sources. This term I have not been happy with myself academically or personally. I dont think that I have performed to the best of my ability and I believe that at the moment I am Just living rather than enjoying life nd my time at university.This is because I have been lazy. I am not back into a routine of being healthy and active and this has a negative affect on the other areas in my life. I want to be more active and involved in whats going on around London. I want to be able to talk about interesting things IVe done and seen and experience life to the full. I am going to start to be more positive and realise that only I can help myself I aim to change my outlook this upcoming holiday so that I can be on top form for my last two semesters and enjoy this last part of my education. self evaluation By Christianna-psarros

George and Lennie Essay

The title of the book comes from a poem by the 18th century Scottish poet Robert Burns. Of Mice and Men is a novel written by John Steinbeck. It is set in California in 1930s during the time of the depression. During this time of depression, people lived in poverty, finding it difficult to gain employment and often had to search ranch to ranch for employment. At this time people were inspired and motivated by the American dream a dream of a agriculture in which animation should be better and richer. This, however was nothing but a lost dream.They went on to search for a job, which would fullfill, their dreams. In Of Mice and Men we slam that there are characters that have a dream. A dream that they are really working hard for and there are characters whose dreams are already interpreted away from them. I think John Steinbeck wrote this so he can provide the reader with a historical and social viewpoint and background of life in the 1930s. An outsider is someone who does not fit i n to the mainstream of Society. In this essay I will write about Candy, the oldest person on thefarm. Crooks, the gamey Negro and Cuerlys wife, the only women in the book, who did not even get a name. I have chosen them because they dont fit in with the other characters. In the 1930s Curleys Wife represents people who were ignored and suffered from loneliness. First of all John Steinbeck does not reveal the name of Curleys Wife as he thinks she is not important which makes me think that she has no other part to play other than being Curleys Wife. Curlys Wife is stuck on a farm when she thinks she should be in Hollywood.

Political Rhetoric Essay

onlyt F. Kennedy and Barack Obama both make in(predicate) attempts at addressing the thoughts, concerns, and fears of the Ameri tail bulk in their savoir-fairees made on the Democratic plat work on. tin F. Kennedy addresses the commonwealth in his 1960 Inaugural Address, while Obama addresses Bostonians at Democratic Convention in a idiom entitled The shamelessness of Hope. some(prenominal) speakers demonstrate the skilful use of the rhetorical devices ethos, logos, and commiseration for the affair of assembleing support for policies and reports thought to be important in shaping the future of the country. The raises made by these speakers demonstrate an ability to grab the sake of the audience and engage their attention through continued appeals to their conscience as humans and Americans (C tout ensembleaway). twain Obama and Kennedy abide by in employing these ethical, tenacious, and pathetic modes of discourse in a t atomic number 53 that seeks to motivate and in spire their audiences to support them in their endeavors.As a young Catholic, can buoy F. Kennedys road to the white house was filled with difficulties. He lost the ballot for the Democratic candidacy in 1956, and was forced to wait four more old age before he could gain the chance to run for the American Presidency. His victory over Richard Nixon in noember of 1960 was genuinely hard won, with legion(predicate) persons apprehensive of his campaign strategy involving making the united States a new frontier. As the country had entered an economic slump and faced the threat of communism, his job was difficult on both national and foreign frontiers. Yet, his policies were dynamic, and he audibly heralded the dawn of a new generation (The colour House). outhouse F. Kennedy gave his first speech on January 20, 1961 as the 35th president of the United States and the youngest one to date (Carter 36). This inaugural speech is an exemplary one in the discipline of rhetoric for it sk illfully engages its audience with tone at the beginning of the speech, as he downplays the Democratic victory and calls attention to the tradition of liberty that has been the heritage of the American people (Meyer 239).He speaks not of victory of a party but a celebration of immunitysymbolizing an end as well as a beginningsignifying a renewal as well as change (Kennedy). Using well chosen diction, he decl ars unselfishly an eagerness to cheer the hard-won freedom and a determination to act morally on the national and international scene. He makes the necessitate that civility is not a sign of weakness, thereby underscoring the importance of ethical conduct and principled expression (Kennedy).Kennedys assertion of the unity of his country is one that, according to his discourse, aims to extend to the entirety of the Americas. He clarifies the place setting of this civility by highlighting the courage that should attend all diplomatic endeavors. This was the period of the Bay of Pigs in which Russias app nuclear number 18nt aim was to establish a presence in Cuba. Kennedy declares, Let every an separate(prenominal) power know that this hemisphere intends to remain the master of its own house (Kennedy). This represents an ethical claim which finds it just and right for the stronger nations in the region to stand guard on behalf of the weaker ones. Kennedy makes this statement in order to found that the United States does and should consider it its duty to safeguard the pursuances of the countries of Earths Western Hemisphere. John F. Kennedy in addition appeals to the logical find of the entire nation in a number of ways through bring out his speech (Meyer 239). For example, he refers to the diplomacy he intends to undertake with other nations and announces that logic and discussion go forth attend such diplomatic meetings for the discussion of arms and hostile military activity. He displays the logic of his belief in his statement that nations in conflict do well to formulate serious and precise proposals for the inspection and control of arms (Kennedy). The self-opinionated method in which these proposed ideas are to be dealt with underscores the logical construction of the manner in which such negotiations are to proceed. The speech by Kennedy also reflects a significant appeal to the sentiments of the nation (Meyer 139). The pathetic sympathies of his audience are aroused in his appeal to the traditions of liberty upon which the nation has been built. This patriotism elicits the pride and nationalism of the audience in the take to of identifying and exploiting the connection between the militarist actions of the past and his proposal for diplomatic action in the future.He appeals for their support in his illustrious lines, Ask not what your country can do for you, but what you can do for your country. Ask not what America willing do for you but what together we can do for the freedom of man (Kennedy). He makes this a ppeal, and in doing so requests the assistance of Americans sense of duty, which should be unwilling to control or permit any form of encroachment upon the freedom hard won by those forefathers who died on the battlefields (Kennedy). Here he indicates that the Soviet efforts to establish threatening communist connections with Cuba would not be tolerated by the United States. Kennedy also appeals to the trepidation felt by many Americans because of the stand-off developing between the United States and the Soviet Union. He refers to the state of atomic warfare in the world and speaks to the widespread fear that seemed to permeate the nation since the atomic bomb became a threat. He demonstrates his understanding of peoples concern with what he terms the staunch spread of the deadly atom (Kennedy). He makes this appeal to the fear they feel in order to earn their support for the military budget he subsequently proposes. Kennedy evokes the deep sense of endurance of the people in a call to bear the burden of a long, twilight struggle, year in and year out (Kennedy).This reflects the depth of the seriousness which he attributes to the threat of atomic aggression by hostile Communist states. Furthermore, the concomitant that this idea is given immediately following the allusion to the graves of young Americans who answered the call to service around the world pull downs to the gravity of the situation that faces the United States. Kennedy, therefore, stirs the feelings of his audience in order to garner their acceptance of the idea that the pricey upkeep of the military most likely leading to a extensiveer tax burden is of great necessity to the preservation of American life, liberty, and dignity. It will be seen that the effectiveness of Barack Obamas speech utilizes techniques that are sympathetic to those used by Kennedy.Barack Obamas keynote speech to the National Democratic Convention was given on July 29, 2004 before he became a Senator (African-Am erican 16). His goal in giving this speech is to heighten the idea of vivacious the American dream under the democratic candidate John Kerry. It is an example of a speech pen to appeal to readers on several trains of the rhetorical scale. At this point in Obamas life, he is a member of the Illinois state legislature and has recently announced his candidacy for the United States Senate.As a legislator, he has had exposure to the responsibility of making ethical decisions that result in the better regulation of the liberties promised in the temperament (Mack 99). He has also done work in very poor neighborhoods, and knows firsthand the problems faced by the people in those areas. The moral credibility of this speech is embodied in this central purpose to promote and support life, liberty and the pursuit of happiness (Obama).He cites these qualities as being attributable to a opinion in simple dreams, an insistence on small miracles that we can tuck in our children at darkness and know that they are fed and clothed and safe from harm that we can say what we think, write what we think, without earshot a sudden knock on the door (Obama). The knowledge Obama has gained from his diverse experience qualifies him to speak on the behalf of a candidate whose aims are drafted along the lines of enacting legislation that will improve peoples hearty condition.Obama also uses ethical reasoning in his charge to the American leaders to engage the governments of other nations in talks that will unite countries under the banner of their common problems rather than divide them based on conflict. He charges such leaders to encourage them to look the areas of science that give wonder and hope, rather than those areas that intimidate and promise harm. In this way, Obama appeals to the deep sense of moral character and integrity possessed by his hearers, and which he knows they hope for the person he introduces John Kerry to bring to his agenda as a democratic candidate for the presidency.Obama also utilizes the rhetorical device of poignancy in his Democratic Convention speech. From the very beginning of his speech, his run-in appeal to the sentiments of his audience as he reminisces on the ancestral lines that brought him to where he now stands. He highlights how unbelievable it is for him to prepare achieved the privilege of being in his current position, because of the lowliness of his fathers birth (Mack 101). His humility is obvious in his use of the phrase Thank you eight times in the first two lines. He mentions the goat-herding vocation of his father, and yet contrasts this with the strength of the dreams his grandfather had for his goat-herding son.Obama appeals further to the audiences sentiment by underlining the level of hard work to which his maternal grandfather committed himself, emphasizing his eagerness to enlist in the American military on the day that Pearl Harbor was bombed. He also does this in his reference to the manik in of people who seek a land in which they call home.He says, Its the hope of slaves sitting around a fire singing freedom songs the hope of immigrants setting out for distant shores the hope of a young naval lieutenant bravely patrolling the Mekong Delta the hope of a mill-workers son who dares to delay the odds the hope of a skinny kid with a funny name who believes that America has a place for him, too (Obama). In this way, he appeals to the patriotic nature of the audience and to highlight the right he and the diverse population have to claim this nation as their own.Barack Obama also makes a joint appeal both to the logos and pathos of the audience in his allusion to the job and health care situations in America. He says, It is that fundamental belief I am my brothers keeper. I am my sisters keeper that makes this country work, and this represents his rousing of the conscience of the people toward a more communal type of affectionate policy he advocates (Obama). He also demo nstrates reasoning and in his manipulation of specific problems, evoking a sense that justice fails where people who have worked diligently all their lives are now required to compete with teenagers for low-paying jobs.This form of appeal also comes to the fore where he mentions the hardworking father who is at a loss to ensure out how he can pay a $4500 weekly bill for his sick son when he cannot afford insurance (Obama). The dismal circumstances evoke the sympathy of his hearers. He also combines logos and pathos in his mention of the health care situation. From a logical point of view, humanitarian considerations support the idea of universal health care and hard work should logically be rewarded with proper medical treatment when necessary.The tone of Obamas address is one of patriotism and urgency. He speaks of the drive and heart of the American people underscores his point that the leader he endorses believes strongly in the ideas he has put forth. He says, no(prenominal) even up as we speak, there are those who are preparing to divide us the spin masters, the negative ad peddlers who acquire the politics of anything goes. Well, I say to them tonight, there is not a liberal America and a buttoned-down America there is the United States of America (Obama).His tone is also inspirational and motivational, and he highlights the ways in which the passion and ambition of the American people has the ability not just to make them succeed in the things to which they put their hands and minds, but also to unite them as one nation. Yet he also highlights the areas that need change, and encourages all the audience that together such goals can be achieved if the American initiative and address is employed. He exhorts his audience with his words and provocative tone to move forward by selecting the right candidate. The speeches of John F. Kennedy and Barack Obama use rhetoric as a means of constructing logical and ethical arguments that appeal also to the sen timents of their audience. Both speakers show themselves to be exceptional orators and to possess skill in rousing the spirits of the nation in support of their political campaigns. They also show themselves to be united in their efforts to earn the backing of the American people for future domestic and foreign policies.Obama appeals to the deepest and most immediate concerns of the people, and by insisting on his interest in social welfare programs, shows himself worthy of their trust and sympathies. Kennedys inaugural speech highlights the endeavor of a newly elected Democratic president to air the qualities of an unproven leader as being gracious for the direction the country seeks to take. Kennedy makes himself one with the people by referring to the areas in which they share ethical beliefs and logical connections. Both speakers allude to recent and older historical periods in which wars were fought and Americans died. In so doing, the speakers are able to garner support for t he policies that will preserve freedom and prosperity for many gave their lives.Works CitedAn African-American Law initiate Professor Aims to Become the Fifth Black U.S. Senator. The Journal of Blacks in Higher genteelness. Vol. 43 (Spring, 2004) pp 16 17. JSTOR. http//links.jstor.org/sici?sici=10773711%28200421%290%3A43%3C16 %3AAALSPA%3E2.0.CO%3B2-R.Callaway, Michael. Logos, Ethos, and Pathos. azimuth State University. 26 January 2008 http//www.public.asu.edu/macalla/logosethospathos.html.Carter, Burnham Jr. President Kennedys Inaugural Address. College Composition and Communication. Vol. 14 none 1 (February, 1963) pp 36 40. JSTOR. 1 February 2008 http//links.jstor.org/sici?sici=0010096X%28196302%2914%3A1%3C36%3APKIA%3 E2.0.CO%3B2-QKennedy, John Fitzgerald. Inaugural Address. 20 January 1061. American magniloquence Online Speech Bank. 26 January 2008 http//www.americanrhetoric.com/speeches/jfkinaugural.htm.Mack, Kenneth W. Barack Obama before He Was a Rising Political Star The Journal of Blacks in Higher Education. No. 45, pp 99 104 (Autumn, 2004). JSTOR. 1 February 2008 http//links.jstor.org/sici?sici=1077-3711%28200423%290%3A45%3C98%3ABOBHWA%3E2.0.CO%3B2-N.Meyer, Sam. The John F. Kennedy Inauguration Speech lead and Importance of Its Address System. grandiosity Society Quarterly Vol. 12 No. 4 (Autumn, 1982), pp. 239- 250. JSTOR. 1 February 2008 http//links.jstor.org/sici?sici=0277-3945%28198223%2912%3A4%3C239%3ATJFKIS%3E2.0.CO%3B2-M .Obama, Barack. The Audacity of Hope. 27 July 2004. American palaver Online Speech Bank. 26 January 2008 http//www.americanrhetoric.com/speeches/convention2004/barackobama2004dnc.htm.White House, The. John Kennedy. Past Presidents. Washington. Retrieved on February 18, 2008 from http//www.whitehouse.gov/history/presidents/jk35.htmlAnnotated BibliographyAn African-American Law coach Professor Aims to Become the Fifth Black U.S. Senator. The Journal of Blacks in Higher Education. Vol. 43 (Spring, 2004) p p 16 17. JSTOR. .This member from The Journal of Blacks in Higher Education appeared in the Spring 2004 edition. It is an un-authored article that talks about Barack Obamas rise through the political ranks all the way up to running for Senator. This article will table service provide background information related to Obamas early years in the State legislative assembly and later on in the Senate.Blakesley, David, and Jeffrey Hoogeveen. The Brief Thompson Handbook. Ohio Thomson Wadsworth, 2008.This book is a handbook used for reference in all forms of writing. It has unique sections such as MLA documentation and how to research writing critically. It served a dual purpose in my paper as it was able to help me define several key terms as well as cite all appropriate blood lines properly.Callaway, Michael. Logos, Ethos, and Pathos. Arizona State University. 26 January 2008 .This site presents a helpful chart on the ethos, pathos, and logos, which clearly differentiates each of the three styles of presenting an argument. It also presents clear definition as well as some examples from known articles indite by recognized celebrities. It also gave keenness into how to fixate a well-developed essay on rhetoric.Carter, Burnham Jr. President Kennedys Inaugural Address. College Composition and Communication. Vol. 14 No. 1 (February, 1963) pp 36 40. JSTOR. 1 February 2008 http//links.jstor.org/sici?sici=0010096X%28196302%2914%3A1%3 C36%3APKIA%3E2.0.CO%3B2-QThis five page article by Burnham Carter Jr. was written two years after President John F. Kennedy gave his Inaugural Address. It praises Kennedys words and goes on to explore why it was such a great speech. This article is very well organized and uses outsides sources to get its point across. The ideas in this article will provide a basis upon which to build further arguments concerning the effectiveness of John F. Kennedys speech.Clarke, Thurston. The Inauguration of John F. Kennedy and the Speech Tha t Changed America. The San Francisco Chronicle. 24 October, 2004. 26 January 2008 .This article from the San Francisco Chronicle by Thurston Clarke recounts one of the most famous speeches ever given The Inauguration of JFK. There was a myth that the speech could have been written by JFKs assistant, Ted Sorensen. However, in the article Thurston disproves the rumor and demonstrates how JFK was the true author of his own rummy words. The work helps give insight into the strategic mind of John F. Kennedy, and will apply to the logical aspects of the uninflected paper..Kennedy, John Fitzgerald. Inaugural Address. 20 January 1061. American Rhetoric Online Speech Bank. 26 January 2008 .John F Kennedys Inaugural Address can be found in the Online Speech Bank of the American Rhetoric website. On this specific page it has the audio, video, and text of the speech that I will be analyzing. The speech will be examined on the following areas of rhetoric pathos, logos and ethos, and wil l provide the primary material to be assessed.Mack, Kenneth W. Barack Obama before He Was a Rising Political Star The Journal of Blacks in Higher Education. No. 45, pp 99 104 (Autumn, 2004). JSTOR. 1 February 2008 .Kenneth W. Mack wrote this four page article for The Journal of Blacks in Higher Education in the Fall of 2004. In the article, Mack addresses his relationship with Barack Obama on both a political and person-to-person scale. He recounts anecdotes of himself and Obama along with other important political figures to shed light on hwo deserving Obama is of his acclaim. He also analyzes the primaevalnote Address that Obama gave at the 2004 Democratic National Convention. This article will provide deeper insight into the Obamas character, and will inform the main ideas presented in the analysis of his speech.Meyer, Sam. The John F. Kennedy Inauguration Speech Function and Importance of Its Address System. Rhetoric Society Quarterly Vol. 12 No. 4 (Autumn, 1982), pp. 2 39-250. JSTOR. 1 February 2008 .This twelve page article is an in-depth analysis on John F Kennedys Inaugural Speech. It explores all aspects of the speech with topics ranging from the audience to logos, pathos, and ethos. It breaks down different quotations and analyzes the content and not only the textual meaning but possible broader meanings. It will aid in the relation of the ideas presented in JFKs speech to the context in which it was made.Obama, Barack. The Audacity of Hope. 27 July 2004. American Rhetoric Online Speech Bank. 26 January 2008 .The American Rhetoric is a website that houses famous pieces of literature, both American and Foreign. This particular piece is a speech from the 2004 Democratic National Convention and is the Key Note Address. The speech is given by Barack Obama when he was still a member of the Illinois State Legislator. I will be examining the speech for the main elements of Rhetoric logos, pathos and ethos. It will be used as the main source from w hich quotations and examples will be drawn in an analysis of the speechs effectiveness.Ramage, John, John Bean, and June Johnson. Writing Arguments A Rhetoric with Readings. 7th ed. White Plains, NY Longman, 2006.This is a book that revolves around the topic of arguments. It defines argument, presents legion(predicate) argument readings over the pages, and then tractor trailers on assisting readers into writing arguments. One of the arguments in the text is a speech by Former Attorney General John Ashcroft titled, Testimony to the Senate Committee on the Judiciary. Using pathos Ashcroft states that America must not be complacent and should be one-on-one in defending the nation against terrorist attacks. Another argument in the book is made by Patricia Williams in an article titled To wait on or Not to See. This article tackles the invalidity of the antiterrorism policies, especially when it comes to liberty and human rights of the minorities. The methods in which these state off icials tackle these tough problems will give insight into the difficulties facing Kennedy at the time. Comparisons of his attitude with that of these contemporary leaders will help to indicate the extent to which his proposed policies were necessary.United Sates. Senate. Barack Obama U.S. Senator for Illinois. 1 February 2008.This website is the homepage for Senator Barack Obama. It is a very detailed site with many subsidiary pages that include things from biographical information to his previous speeches on podcast. The homepage has an RSS feed that gives up to the minute in style(p) news relating to the Senator. It also indicates the issues for which Obama argues and different committees with which he is associated. This source gives an idea of the Obamas political interests and facilitates the comparison of his speechs main points. It also gives insight into the areas in which Obama may have done (or found) research for his speech.White House, The. John Kennedy. Past Presidents . Washington. Retrieved on February 18, 2008 from http//www.whitehouse.gov/history/presidents/jk35.htmlThis article is a biography of John F. Kennedy, detailing his birth, electrical circuit in Japan, road to the White House and subsequent assassination while in office. It also tells of other accomplishments, the Bay of Pigs campaign, and the overall mission that he had in store for the country. It is useful as a source of general background information concerning Kennedy.