Monday, December 30, 2019

The Sexual Content in Angela Carter´S the Bloody Chamber

The Sexual Content in Angela Carter ´s â€Å"The Bloody Chamber† The Bloody Chamber and Other Stories, is a selection of fairytales which have been re-written by Angela Carter to place them in the modern day. Carter has taken seven fairytales whose â€Å"latent content† she says were â€Å"violently sexual†, (qtd by Robin Sheets, â€Å"Pornography Fairy Tales and Feminism† 642). The stories include a variation of classics fairytales such as â€Å"Bluebeard†, â€Å"Beauty and the Beast† and â€Å"Little Red Riding Hood† with sometimes more than one version of the same original tale, for example â€Å"Wolf-Alice† and â€Å"The Company of Wolves†. In re-writing these fairy tales Carter has given the new versions a specifically sexual content and focuses on the female protagonist,†¦show more content†¦Therefore, it can be argued that rather than being subjected to this act, the presence of consent transforms this into an act of erotica. This could be an example of which Makinen describes as Carter re-writing the old tales by playing with the earlier misogynistic version, (Makinen 24). As mentioned earlier Sheets attempts to brand Carter as a â€Å"new Juliette† or â€Å"new Justine†, but in the end her argument is inconclusive and cannot decide on one particular side of the fence for the writer. In comparison, Carter refers to Lovelace as someone who has been â€Å"sexually exploited by men†, (Carter, Shaking a Leg 55). Carter makes it blatantly clear in this article that she is against pornography, not because of the acts that take place but because of the oppression of women. She describes Lovelace as someone who lives in a world dictated by men, she has learned her technique from men and although it is a world of sex, the sex itself has been reduced to what Carter calls a â€Å"geometric intersection of parts†, (Carter, Shaking a Leg 56). Carter compares what Lovelace is doing to that of what takes place in a Brothel. She comments tha t â€Å"our society generally denies the prostitute both appreciation and the opportunity to exercise particular sexual virtuosity†, and ironically confirms that â€Å"Lovelace is no prostitute†, (Carter, Shaking a Leg 55). Carter portrays Lovelace as what this writerShow MoreRelatedEssay on The Bloody Chamber by Angela Carter2054 Words   |  9 Pagesin Carter’s writing, particularly in her book ‘The Bloody Chamber’ which is commonly considered to be her masterwork, brimming with intertextualities and ambiguities. Some may find her work to be excessively violent or savage, perhaps even alienating. Yet others may have found this no-holds-barred approach to be exhilarating and refreshing in comparison to other authors of her time. In her re-writing of Perrault and Beaumont’s classic tales, Carter proposes a reading of several well-known stories with

Sunday, December 22, 2019

How Does Caffeine Affect The Ph Of Decaffeinated Coffee

Problem: How does caffeine affect the pH of decaffeinated coffee? Hypothesis: The caffeine will increase the pH of the decaffeinated coffee. Research: Caffeine is an alkaloid that is found naturally in things such as nuts, leaves, and seeds. Caffeine is also known as 1,3,7-Trimethylxanthine, Thein, Methylbromine, Guaranine, Cafeina, Coffeinum N, Coffeinum Purrum, Dexitax, and Durvitan. The molecular weight of caffeine is 194.194 g/mol. The chemical formula for caffeine is C8H10N4O2. Caffeine also acts as an adenosine receptor protagonist. (PubChem.gov, 2004) Friedrich Ferdinand Runge was the first person to isolate caffeine. (Helmenstine, 2017) Caffeine is typically found in these plants: coffee plants, guarana, yerba mate, cacao†¦show more content†¦The darker the coffee is roasted, the lower the pH is. And for cold brewing, the coffee’s pH is even greatly increased by up to an entire point. (Chemistry, 2009) Caffeine’s melting point is 236 degrees Celsius. Caffeine odor: odorless. Keep caffeine away from: flames, sparks, heat, and incompatible materials. Toxic dose for human: 10-15 grams, if ingested. Caf feine is lethal to pets and other animals. Lethal dose for rat: 247 mg. Lethal dose for rabbit: 224 mg. Lethal dose for hamster: 230 mg. Lethal dose for mouse: 127 mg. (Materials, 2014) Lethal dose for dog: 140mg. Lethal dose for domestic cat: 110 (Control, 2011) pH is the measurement of the hydrogen ion concentration of a given solution. Solutions that tend to have a lower concentration of hydrogen ions have lower pHs. Solutions that have a higher concentration of hydrogen ions have higher pHs. A base is a substance that accepts hydrogen ions from the acids. Acids donate their hydrogen ions, because they don’t want them. (Buddies, 2015) This means that caffeine acts as if it is a base, but it is just a weak base. Caffeine will raise the pH of a solution due of this. (Mithoron SendersReagent, 15) The logarithmic scale is used to measure acidity and alkalinity. pH is the negative version of the logarithmic hydrogen ions. Hydrogen ions are represented by the H+ symbol. pH=-log [H+] Various types of coffee have different pHs. Black coffee has a standard pH of 5.70, Starbucks StandardShow MoreRelatedSocial Relevance Report: Caffeine Essay1787 Words   |  8 PagesSocial Relevance Report Chemistry TOPIC: CAFFEINE CONTENTS 1.0 INTRODUCTION 1-2 1.1 What is caffeine? 1.2 Social Significance 1.3 Overview 2.0 CHEMICAL BACKGROUND 3-5 2.1 Chemical Properties of Caffeine 2.2 Physical Properties of Caffeine 2.3 How Caffeine Works in the Human Body 3.0 SOCIAL SIGNIFICANCE 6-9 3.1 How caffeine affects the society? 3.1.1 Health 3.1.2 Caffeine Addiction and Withdrawal 4.0 CONCLUSION 10 BIBLIOGRAPHY 11 1.0Read MoreResearch on the Effects of Various Beverages on the pH of Saliva1978 Words   |  8 Pagesbut when you abbreviate it, it comes out to be better known as pH. Potential Hydrogen (pH) is the measure of any solutions hydrogen-ion concentration. The range for pH is generally from zero to fourteen, with seven being neutral. If you measure any solution, if it is lower than the neutral amount of seven than that would be considered as it being more acidic and having less oxygen in its fluid but if it is higher than seven on the pH reading it will be considered as being oxygen rich and containsRead More_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 Pagesand entertainment. A Focus on Interpretation and Communication Most chapters include a section titled â€Å"Interpreting and Communicating the Results of Statistical Analyses.† These sections include advice on how to best communicate the results of a statistical analysis and also consider how to interpret statistical summaries ââ€"   Preface xv found in journals and other published sources. A subsection titled â€Å"A Word to the Wise† reminds readers of things that must be considered in order to ensure

Friday, December 13, 2019

The Current Marketing Environment of the Airline Free Essays

This report will evaluate the current marketing environment of the airline industry in Europe. This will involve looking into different area of the airline industry such as deregulation and open skies, current economic conditions, distribution channels, pricing and revenue management. It has been proved that the airline industry is probably one of the most competitive and complex industry in the world. We will write a custom essay sample on The Current Marketing Environment of the Airline or any similar topic only for you Order Now According to Mintel report (2009) in the past decade, air travel has grown by 7% per year. Travel for both business and leisure purposes grew strongly worldwide. Scheduled airlines carried 1.5 billion passengers last year. In the leisure market, the availability of large aircraft such as the Boeing 747 made it convenient and affordable for people to travel further to new and exotic destinations. Distribution channels In all areas of marketing links must be made between the customer and the product. These links are known as distribution channels. Airlines use a variety of these channels. All of them are giving rise to particularly intense debate at the present time, because the different channels result in different costs, and because they vary in the extent to which they allow airline to exercise proper and necessary control of the channel. S, Shaw (Airline Marketing Management, Fifth Edition, Page 194). Global Distribution Systems (GDSs) It’s impossible to talk about distribution channel in the airline industry without mentioning GDSs. For nearly twenty years, the subject of Global Distribution Systems has been a controversial one in the airline industry, and it remains so today. S, Shaw (Airline Marketing Management, Fifth Edition, Page 204). Until the early 1970s, contact between airlines and their distribution outlets was mainly by telephone, this was both time consuming and costly and became unsustainable as the industry grew. As the 1970s preceded, the first, pioneering carries set out to automate airline/travel agency contact. In order to do so, direct links were provided from each agency location into the airline’s reservations computer. Instead of phoning, agents could use the keyboard of Visual Display Unit to make bookings direct with the airline concerned. Besides saving a great deal of time, this also gave agent visual confirmation that required reservation had been made. Airline today In the old, regulated environment, European airlines relied on external channels (travel agents, consolidators, tour operators) to distribute up to 90 percent of tickets. Distribution via these channels typically cost an airline 17 to 20 percent of the ticket price, accounted for by travel agency commissions (including bonus â€Å"overrides†), computer reservation company booking fees, credit card fees, and the airline’s own costs (such as its salesforce). Since then, CRS technology and economics have changed a lot: thanks to the development of alternative distribution channels, such as the airlines’ Internet websites or their call centres, consumers have nowadays access to a multiplicity of information and booking channels for air transport services. About 40% of all airline tickets in the EU are booked via alternative channels and about 60% via travel agents and CRSs. Bookings made via the major global distribution systems (GDS) accounted for 64% of all airline passenger revenue in the U.S. in 2008 for U.S. point-of-sale transactions, but the figure has dropped below 50% in Europe, according to (Mintel report realised 2008) in the size, role and value of GDSs in travel distribution. The decline in Europe has been sharper, falling from 56% in 2006 and 51% in 2007 to 47% in 2008.The decline is attributable, in large part, to the rapid growth of low-cost carriers, such as Ryanair, that rely exclusively or primarily on direct bookings. 69% of the nearly â‚ ¬18 billion in air travel sold by European LCCs in 2008 was booked via their own Web sites. Deregulation and open skies Throughout its history, the airline industry has been constrained by decisions made by politicians and governments. Government have controlled where airlines can fly, and aspects of their product planning and pricing policies.’ They have also had a major involvement in the industry through the ownership of airlines. They have always had a role in regulating airline safety standards, a role that remains important and, principle, relatively non-controversial. For many years, and in almost all aviation markets, government controlled airlines’ route entry and capacity and frequency decisions. In recent years, substantial regulatory reform has taken place, giving carries the challenge and the opportunity of responding to a free economic environment. In describing the system of economic regulation of the airline industry, a fundamental distinction has always been between the regulation of domestic services which are solely under the control of one government, and international services, which require the agreement of at least two. Until relatively recently, almost all domestic travel market were highly regulated. The Agreement replaced and superseded previous open skies agreements between the US and individual European countries. Deregulation is also stimulating competition, such as that from small, low cost carriers. The EU’s final stage of deregulation took effect in April 1997, allowing an airline from one member state to fly passengers within another member’s domestic market. Beyond Europe too, ‘open skies’ agreements are beginning to dismantle some of the regulations governing which carriers can fly on certain routes. Low-Cost Airlines in Europe Budget airlines’ have been one of the main drivers of growth in intra-European travel, over the past decade. However, after a period of rapid expansion, it seems that the sector is now reaching maturity and that the growth is likely to slow down in the coming years. The low-cost business model is geared to short-haul routes, which allow for a quick turnaround of aircraft. As such, LCCs are increasingly in competition with other modes of travel, especially rail, which has undergone a substantial upgrading in recent years. The European Air travel today has many more cheap air travel options than a decade ago. The partial deregulation of air travel in Europe in the 1990s allowed the rise of low-cost airlines, and flying even short distances in Europe is often cheaper than taking the train. The days when national flagship carriers dominated air traffic and were regarded as national symbols are gone, and the fierce competition from low-cost airlines has led to bankruptcies and mergers of several large and reputable airlines. But with so many more airlines operating in Europe, comes the difficult choice for travellers to figure out how to get the best prices and the services they desire. Low-cost airlines have exploded onto the European market in recent years, and routes that were traditionally covered by national airlines now face the stiff competition of low-cost carriers. Current economic conditions The correct down fall of the economy has hit hard in all most every industry, but has hit even harder at the European airline industry. The air transport sector has been hit hard by the ongoing financial and economic crisis. Both demand and supply have been retreating at an almost unprecedented pace since early 2008. According to the IATA, international passenger demand fell by 5.6% in January 2009 compared to the same month in 2008, which was a full percentage point worse than the 4.6% year-on The current economic conditions cause consumers to make cutbacks. France, however, remains on a growth curve after several years of declining popularity. City and short breaks are increasingly popular as holidaymakers head for France for a quick-fix getaway. Even with the current economic conditions people are still using the air transport for quick getaway, †¢ European airlines affected The hardest hit has been the ‘flag carriers’ who have suffered hugely due to the slump in premium and business travel, coupled with the sharp rise in fuel prices. British Airways Plc in November posted a larger than expected first-half loss and predicted revenue would slump by one billion pounds by the end of 2009. Germany’s Deutsche Lufthansa AG in October provided a gloomy outlook for the airline industry and reported that its third quarter operating profit fell 21 percent. Air France-KLM posted a current operating loss of 543 million Euros for the six months ended in September, compared with a current operating profit of 592 million Euros for the same period a year earlier. Pricing and revenue management Pricing is a crucial activity for the air transport industry as airplane seats a perishable commodity. Before deregulation of the major air travel market, pricing were a relatively a simple matter, as carries generally enjoyed a monopoly, duopoly or at least a cartel situation with other carries on most routes. (Mintel June 2009) Since deregulation, the focus has switched towards filling the aircraft, which has led to greatly increased price discrimination (charging different customer segments different prices). The results has been rising load factors but decreasing real yield, as prices charged to marginal customers can be brought down to very low level (e.g. Ryanair) since the marginal cost of carrying one more passenger approaches zero.( Mintel 2009) Soaring fuel costs and impending EU Emissions measures spell danger for the industry. Load factors are also slipping, as a ‘golden period’ of fleet expansion threatens to cause a state of ‘over-capacity’. To maintain the cheap ticket model, carriers are going to have to drastically raise their ancillary revenues (in-flight sales, charges and add-ons) and increasingly expand into accommodation and transfer services, in order to cope with the economic and legislative storms they are flying towards. How to cite The Current Marketing Environment of the Airline, Essay examples

Thursday, December 5, 2019

Accounting Theory Post Employment Benefits

Question: Discuss about the Accounting Theory for the Post Employment Benefits. Answer: IASB and AASB Post Employment Benefits: The IASB has been working on the area of post employment benefits from as early as the year 2006. In the recent years the body has concluded on its plans on the said genre. The revisions to the IAS 19 Employee Benefits got effective in the beginning of the year 2013 (1st January). Evaluation has clearly pointed out at certain particular areas that can do with a good amount of changes. Following the footsteps of the IASB the AASB has also declared the amendments and changes in the year 2011 through the AASB 119. Amongst the various changes and immediate steps that have been prescribed, there is a need to immediately recognize the cost for all the estimated changes in the benefits and also the values of the plan assets. The different components of the mentioned benefit plan. The various risk factors that are associated with the benefit plans are also to be defined. The recent standards shall clearly mention the important inconsistencies that are to be found in the industry of superannu ation. These are found when the various benefits plans are compared using the earlier requirements. The new requirements can actually help a person to understand the way the entitys financial position can be affected by defined benefit plans. In the year 2013 in November the IASB issued another amendment that was the narrow cope amendment to the IAS 19 Employee benefits. This was a step that was taken so that further simplification could b brought about in the accounting for any employee or even a third partys contributions that are made towards the definite benefit plan. It also reduced the worry of the stakeholders that were pertaining to the complexity of the requirements. The amendments were to commence from the period of or after the year of 2014. No such amendment of AASB has been made for Australia yet. This project had been undertaken to evaluate the huge cost that is often incurred in providing post employment benefits to the employees of the companies of the nation. This is all the more true for the public sector employees. This project aimed at bringing the maximum benefit for both the person who shall be receiving the amount and also for the body who shall be giving away the amount of money as the post employment benefits. (Aasb, 2015). Revenue Recognition: The IASB in the year 2014 along with the FASB id conclude a project that aimed at improving and also for standardizing the process of accounting for revenue recognition. The project says that some of the biggest concerns in the said field are the absence of any robust principles that can be used to recognizing the total volume of revenue. The new rule was to be implemented from the year 2017; however it has been deferred to the year of 2018. The changes that were to be made would have had very significant effect on various types of industries. The new rules were supposed to be very lengthy and elaborate. This also meant that a large number of challenges were to be faced at the time of implementing the new changes. This was because the number of stakeholder who shall get affected would have been many. These issues were to have reported to the board from where resolution was expected. The IASB required ample time to solve all the issues; hence it wanted a delay of one year. Hence it go t finalized in the year 2015. The AASB 15 was released in the year 2014 in the month of December. Its operative date was January 1st of the year 2017. The amendments that were brought about did touch over 21 standards and other 6 interpretations. In November of the year 20145 this date was further delayed by another year. The new AASB objectives aimed at getting some really solid model for revenue recognition, all the existing inconsistencies were to be removed. In addition of the same the financial reports were also simplified, for which extra requirements were to be eliminated. The project requires a number of transformations. This new project aimed at consolidating the calculative foundations that would be required to keep a track of the revenues that did come in. This was one of the projects that aimed at keeping a track of the total amount of income of the national economy through the means of revenue. Assignment 2 Answer to Q no 3a The view that has been provided in the said case seems to be quite justified. The public funds are revenue that often comes in from various accounts. However the civil taxes and contributions from the general population happen to be some of the most potential sources of public funds. This is a categorically wide spectrum fund that contributes to the functioning of the local bodies. Hence in order to gain a proper budgeting of the funds and see to the fact that they are spent in a planned manner so that all the civil needs can be fulfilled a proper stewardship or management of the funds happens to be imperative. However when an eminent body such as the IFRS does not require maintaining an accounting of these public funds that are kept for supply of services, the local authoritys are bound to face a lot of chaos and anarchy. It is important that clearly fiscal bodies such as the IFRS do maintain a good tab and control over the whereabouts of the public funds that are coming in. [roper recognition, estimation and also accounting of these funds happens to be absolutely necessary in case the operations of the local authorities are to be carried out in a smoothed manner. A fund that provides money and financial support to the local authorities and also the rest of the bodies is actually the main fuel that keeps the entire business operating. Once this aspect is faced with a chaos the entire scenario has to face dilapidation. This is a fact that clearly means that a potential failure is lurking nearby to meet with only as time shall permit. (Ifrs, 2016). The services and its regular supply within regular time intervals shall clearly lubricate and shall facilitate the working of the local authorities. Hence managing and keeping a proper evaluation of the funds that keeps the local authorities running and also the services being supplied to them regularly, is nothing short of being imperative. (Hoogervorst Prada, 2016) 4a. It is often argued that the integrity of IASB is doubtful so far application of IFRS is concerned. It is mainly raised for pampering the interest of four big giants of accounting and audit firms in the names of Price Water Coopers, Deloitte, Ernst and Young and KPMG. The question raised because these four audit and accounting firm has got the global presence in the field of accounting practices with audit performance. They are following IASB as their major guideline for the respective standard of accounting for practice. It is to be reckoned that the performance of IASB is structured on the strong foundation of their constitutions. This constitution is the basic pillar of IASB so far its activities are concerned. This constitution is encouraging democracy with sincerity to accomplish the objective of serving the stakeholders. The activities and performance of IASB is not always encouraging the interest of four major audit firms but public interest is also taken care of. In case of the said controversy, it is mainly raised related to the professionalism of AISB. The governance of IASB is the main area of concern in this aspect. It is often concluded that IASB has implied a thin layer which is endorsed with technocratic attitude. This attitude is promoting neutralism which is not supposedly supporting the accomplishment of objectives regarding the interest of the investors who are intending to do so for short term. The basic feature of IASB application is based on fair value concept which endorses the idea of market value of accounting. It is often argued with other opinions like the endorsement of idea of sponsorship by IFRS for short period events. This idea always endorses the concept of declaring high rate of dividends for promoting the required force in the stock exchange market. This is the basic argument which is posed to support the intention of IASB and its application. This idea never endorses the objective of maintenance of public interest. IASB is facing the criticism by the critics that they should fix their objectives with the main emphasis on the public interest. It is also suggested that the constitution of IAASB should be made in such a way that they can initiate necessary strategies to accomplish the objective of public interest on the prime zone of its highlighted area of performance. IASB should sit with its governing body to discuss about this issue and start initiating some positive steps which can make people feel that IASB is positive minded with this issue. It is the constant endeavour of IASB to make a common platform globally for accounting standards. (Hoogervorst Prada, 2016). 5a. The question is raised on the anticipated application of IFRS in the local public bodies of Australia. It is always known that the local public bodies are governed by the local authorities and they are run by the Government in overall aspect. As the local public bodies are run with the objective of serving the community and the nation by their services, the role of profit generation is never been on the card of prioritization. IFRS is mainly applicable to those business entities which are more prone to generate profit by their activities sponsoring commercial activities. The local public bodies are mainly serving the people of the community by their services. Although the local public bodies are with the objective of serving people of the community, they should have the need to maintain the balance of the revenue and expenditure in different forms. The accounting system is normally followed by the local public bodies are unique in nature and tailor mode prioritising the issues of pub lic interest. This may include communication tools for the stakeholders. IFRS mainly insists on the commercial activities, but is also applied in different countries like Malaysia, Canada in their local public bodies as the practicing accounting standards. The main requirements of the accounting system are focused with the reporting style and standards. IFRS, if followed by Australian Public Bodies, will attract lots of steps to ensure perfect and successful roll out of the accounting system. But above all, the issue of reporting is to be tailor made as pr the requirement of the respective public bodies. It is bit difficult for the local public bodies to introduce a single platform accounting system like IFRS for all, as different units need to be treated with their specific area of operation which generates the need of customised reports. It is the area of the government in country or local base to decide on the issue of such roll out from the practiced system of accounting to IFRS . When to implement the same, it will consume good amount of time and it is also to be find out if the authorities have such leniency of time as the activities cant be stopped for the roll out process. The government should make a parallel run of both the system of they are willing to implement IFRS. But they should think over the prefixed hazards to make a final roll over of the accounting system to switch over the accounting process from practised version to new IFRS system. The main objective to excel in service and it is to be diagnosed if the same can be possible or not with this change over. Ultimately Government is the main authority to decide on it and they will do what they feel best for serving the community with its people and the nation as a whole. (Mof, 2015). Bibliography Aasb. (2015). AASB Standard. Retrieved September 30, 2016, from https://www.aasb.gov.au/admin/file/content105/c9/AASB102_07-15.pdf Hoogervorst, H., Prada, M. (2016). Working in the Public Interest: The IFRS Foundation and the IASB. Retrieved September 30, 2016, from https://www.ifrs.org/About-us/Documents/Working-in-the-Public-Interest.pdf Ifrs. (2016). IFRS Application around the world. Retrieved September 30, 2016, from https://www.ifrs.org/Use-around-the-world/Documents/Jurisdiction-profiles/Australia-IFRS-Profile.pdf Mof. (2015, October 15). Conceptual Framework for Financial Reporting. Retrieved October 09, 2016, from Mof: https://kjs.mof.gov.cn/zhengwuxinxi/gongzuotongzhi/201506/P020150629528305757224.pdf