Comparing Death Of A Salesman and Hamlet :: comparison compare contrast essays

Death Of A Salesman Vs. Hamlet Willy Loman and Hamlet, two characters so alike, though different. Both are perfect examples of tragedy in literature, though for separate reasons and by distinct methods. The definition of a tragedy, in a nutshell, states that for a character to be considered tragic, he/she must be of high moral estate, fall to a level of catastrophe, induce sympathy and horror in the audience, and usually die, and in doing so, re-establish order in the society. Hamlet follows this to a "T". Death of a Salesman does not fall within these set guidelines but is still considered tragic for reasons, though different, somewhat parallel those of Hamlet's. Hamlet, a rich young price of high moral estate suddenly has his joyous life ripped away from him when his father, Hamlet Sr., suddenly passes away. Though originally thought to be of natural causes, it is later revealed to him through his father's ghost, that dear old dad was murdered by his Step-Father, and also his Uncle, Claudius. Vowing revenge upon his Uncle/Dad, Hamlet begins to mentally falter and eventually, is in such a wild rage that he accidentally kills Polonious believing him to be his father. Hilarity ensues. Ophelia, Hamlet's love interest, commits suicide/dies (that's up for debate elsewhere) after going slightly mad from the impact of her father's death, then Laertes, Polonius' son, arrives on the scene enraged and ready to kill Hamlet for what he's done, and just when you thought things couldn't get any worse, unbeknownst to Hamlet, Claudius has been plotting to kill him. Talk about your bad days. A duel takes place between Hamlet and Laertes where Laertes, using a poison-tipped sword, cuts Hamlet, thus giving way for his impending death. Hamlet eventually gets hold of the sword and kills Laertes, then kills King Claudius. Just as the play ends, Hamlet takes his last breath of air, appoints Fortinbras Jr. as the new King of Denmark, and dies. In Death of a Salesman, Willy Loman, a salesman who believed himself to be a powerful man, has his life unravel before him as he loses his job, his sanity and the respect of those around him. Many years before, Willy had an affair. This "dirtied" his appearance to his son Biff, though his wife never found out. Biff later went on to become a drifter of sorts, dabbling in one low-paying profession after another until finally settling on a farm. After Willy was fired, for being too old, too inept or both, supposedly, Willy pretends he's still working and doesn't let his wife in

Columbus City Schools Policies Essay

The reason I don’t like the rule about fire arm look-alikes is because, if you have a toy gun that your younger sibling has asked you to hold for them in your bag and you forget about it is an instant 5-10 day suspension. I understand why you would suspend someone for that reason; it is because you have to insure the person’s safety and the rest of the schools. But if someone leaves the toy or look-alike in your bag and you forget about its unfair we have to get suspended for that amount of time I get a day or two but 5-10 it’s not fair that is the only reason I have to have a problem with that policy. Insubordination is another one. When a teacher asks you to do something unfair for instance give up your phone when it has fallen out your pocket and they say you have been texting while doing an assignment or cheating is also unfair. Not everyone cheats on their work if our phone happens to slip out why get punished it was an accident not intentional. But I get why you do it, it’s only to insure we aren’t cheating or texting during class. The last one is possession, sale or distribution of drugs other than tobacco or alcohol. If someone has a massive headache and can’t concentrate in class and the student asks you for an Aspirin or Tylenol and you give it to them why put it as possession, sale or distribution of drugs other than tobacco or alcohol. That in my mind is unfair you’re just helping someone out with a legitimate problem that they are having. We are keeping them out of the nurse’s office and having them in class longer so what is the problem with that? The reasons for this and I know why are because of Marijuana, Cocaine and crack or other narcotics you should put narcotics as its own punishment instead of Aspirin or another type pain reliever. If you would only make the slightest change I would greatly appreciate it. also the drug problems we have and leaving the school without permission. Those are the only few changes I would make about the CCS policy.

Week Three Center Of Paul s Theology Essay - 1247 Words

NT2200-Week Three-Center of Paul s Theology Paper The Apostle Paul’s theology remains to be a matter of discussion. Even today, there are various thoughts on the subject as well as various thoughts offered by scholars as to the center of Paul’s theology. Furthermore, to examine the characteristics of the center of Paul’s theology, one would have to determine their viewpoint or opinion of what to declare is the center of Paul’s theology. The authors of our textbook, Rediscover Paul: An Introduction to His World, Letters, and Theology, have stated in their conclusion of Chapter Ten, â€Å"So the center of Paul’s theology is Christological monotheism narratively constructed in the presuppositions, traditions, arguments and paranesis of the letters. It is not a principle; it is a person† (Capes, Reeves, Richards, 2007, p. 272). Therefore, they conclude that after reviewing the concepts of Paul’s teaching, preaching, and letters that the key concept is Christological monotheism and is the engine, the driving force that organizes and provides a reasonable and conceivable understanding of Paul’s theology. It is from their study of Paul’s theology that, â€Å"All of the suggestions regarding a theological center for Paul have one thing in common. They relate their doctrinal or narrative center to the person and work of Christ (e.g., justification by faith in Christ, participation or being-in-Christ, reconciliation through the work of Christ, and the story of Jesus fulfilling God’sShow MoreRelatedThe University Of St. Thomas Essay985 Words   |  4 Pagesthat has campuses in St. Paul and Minneapolis, Minnesota. It was originally founded in 1885 as a seminary school and is named after the famous medieval Catholic theologian Thomas Aquinas. Today, the University of St. Thomas has o ver 10,000 students, which includes approximately 6,000 undergraduate students and 4,000 graduate students. At any time, there are at least 500 international students from over 60 countries on campus. The University of St. Thomas is Minnesota s largest private, non-profitRead MoreThe Evolution Of Young Earth Creationism1698 Words   |  7 Pagesearth creationism, biologist and philosopher of science Paul Nelson and philosopher John Mark Reynolds, both fellows of the Center for Science and Culture under the Discovery Institute, present with their viewpoint four distinguishing features of young earth creationism, which constitute the foundation of the position: (1) An open philosophy of science; (2) all basic types of organisms were directly created by God during the creation week of Genesis 1-2; (3) the curse of Genesis 3:14-19 profoundlyRead MoreEchose4505 Words   |  19 PagesDiscussions. During phase one research will be conducted by way of personal interviews with business professionals and church leaders to help inform the development of a Roundtable curriculum. Once developed, the curriculum will then be put into practice at three ninety-minute Workplace Roundtable Disc ussions between church and business leaders. Careful attention will be given to facilitate open lines of communication between these groups so participants can mutually discuss important Kingdom topics. The discussionRead MoreBiblical Theology Of Family Ministry5153 Words   |  21 PagesBiblical theology of family Ministry __________________ A Paper Presented to Dr. W. Ryan Steenburg The Southern Baptist Theological Seminary __________________ In Partial Fulfillment of the Requirements for 45260 V __________________ by Indra Koirala indra.koirala567@gmail.com November 15, 2015 BIBLICAL THEOLOGY OF FAMILY MINISTRY I still remember the time of my childhood when peace in my family was only a myth! My dad used to come home badly drunk almost every evening, and his entryRead MoreThe Debate Between Creation And Evolution2145 Words   |  9 Pagesa few of the things this paper is intended to address. In doing so, it will go over three of the major categories which provide views of the origin of the universe, from which various interpretations of these different views provide a diversity of positions. An in-depth look at each of the varieties of the main categories is not possible within the scope of this paper, however, the main points of each of the three major categories, as well as some description of varying positions on the views whenRead MoreThe Events That Happened On The 11th Of September1999 Words   |  8 PagesTuesday September 11, 2001. 19 militants associated with the Islamic extremist group al-Qaeda hijacked four airliners and carried out suicide attacks against targets in the Unite d States. Two of the planes were flown into the towers of the World Trade Center in New York City, The Twin Towers. A third plane hit the Pentagon right outside of Washington D.C. The fourth plane crashed in a field in Pennsylvania. As referred to as 9/11, these attacks resulted in extensive death and very bad destruction triggeringRead MoreAbortion Is The Medical Process Of Ending A Pregnancy3690 Words   |  15 Pages An abortion is the medical process of ending a pregnancy so it does not result in the birth of a baby. It is also sometimes known as a â€Å"termination† or a â€Å"termination of pregnancy†. Depending on how many weeks you have been pregnant, the pregnancy is ended either by taking medication or by having a surgical procedure. An abortion is not the same as a miscarriage, where the pregnancy ends without medical intervention. â€Å"All human life form the moment of conception and through all subsequent stagesRead MoreIssue Analysis And Planned Change Abortion6451 Words   |  26 Pagesspontaneous abortions happen due to an abnormality with the fetus, but the mother can also have a hormonal imbalance or systemic disease or an anatomic abnormality that will induce the abortion. These types of abortions occur in a time frame of two to three months? gestation and the mother may require further treatment from an obstetrician. In habitual elective process where women c hoose to eliminate or terminate the pregnancy for various reasons that are not clear. Voluntary induced termination of aRead MoreHungry for Worship Book Review Essay4525 Words   |  19 PagesFULFILLMENT OF THE REQUIREMENTS FOR THE COMPLETION OF THE COURSE MUSC 610 – TOOLS AND TECHNIQUES FOR WORSHIP BY KIANAN SMITH LYNCHBURG, VA JUNE 2014 Name: Kianan Smith Book Report # Spring 2014 Semester Hungry for Worship by: Frank S. Page and L. Lavon Gray Chapter 1: Summary: In this text, Hungry for Worship, authors Frank Page and L. Gray write about the hunger for worshipping God that all leaders should possess. In chapter 1, both authors begin the text with the concept ofRead MoreEssay on Korea6392 Words   |  26 PagesLike the Judeo-Christian religion, it speaks of an ideal golden age in the distant past and a golden age at the end of history. For the Confucian the goal of history is called quot;ta-tungquot;: the age of Grand Unity. History progresses through three stages: a past era of disorder, a present era of relative peace and a future utopia of universal harmony. Hence, men can have hope because quot;ta-tungquot; will come on earth in the last days. In the past, European writers on religion contrasted

Opening a Nightclub for the Over 21 Crowd - 1418 Words

Introduction The purpose of this project was to determine the feasibility of opening up a nightclub that caters to people over 21 years old. This nightclub is of interest to the author because she is very passionate about it and this type of business had always been the author’s dream. This chapter will discuss the relevant literature related to a) Customer service, b) License for restaurants and bars, and c) Types of entertainment. Review of Literature Customer service The author knows that a business will not succeed if the employees do not give the customers a quality customer service. Customers are most likely to come back to a place where they feel welcome, where they feel like they are being well treated.†¦show more content†¦License for restaurants and bars The author plans on opening up a nightclub, there are many different types of licenses that the author needs to get in order to open the nightclub. Since it is a nightclub the author will need a liquor license, entertainment license, dance license, extended-hours license and many others. The author wants to sell alcohol, to have live concerts, to let people dance, to stay opened after 2 a.m. and other things. According to Jamie Zawinski, there are permits for almost everything the author wants to have in her business. Types of entertainment Nightclubs 1920’s According to Stuart Moss (2010), the first nightclubs started in the 1920’s. 1920’s was the time post World War I, â€Å"the nation was strong and business was booming.† (Nightlife) During that time selling alcohol was illegal and people were not accepting that new rule, therefore the name ‘speakeasies’ was invented. Speakeasies is the name for places that used to sell illegal alcoholic beverages and some speakeasies were like clubs now a day, where people drink and dance. (Jen and Ceyana, 2010) 1970’s During the 1970’s, there were more types of entertainment than the 1920’s. There were bars, key holder clubs, lounges and ballrooms, rock clubs, and disco. Bars were a place where single people would go to find a partner; therefore the bar would be called â€Å"the singles bar†. KeyShow MoreRelatedThe Station Nightclub Fire Explosion1340 Words   |  6 PagesThe Station nightclub fire occurred on February 20, 2003, in West Warwick, RI. The fourth deadliest nightclub fire in U.S. history, a blaze at The Station nightclub in W. Warwick, RI, on February 20, 2003. The fire was caused by pyrotechnics set off by the tour manager of the evening s headlining band Great White, which ignited flammable sound insulation polyurethane foam in the walls and ceilings surrounding the stage. By this time, the nightclub s fire alarm had been activated, and although thereRead MoreBusiness Plan for a Night Club5490 Words   |  22 Pages2003 47 Income Statement 2004 48 #61623; Appendices 49 Advertisements 50 VIP Passes 51 Executive Summary The Mecca Nightclub will be a premier, high-energy, theme dance and nightclub located in Mansfield/Storrs, Connecticut. Our goal is to provide college students with the best nightclub experience with quality service at a reasonable price. The atmosphere of high energy, light and sound systems mixed with interactive theme nights will give club goersRead MoreEntertaiment Youth Club3677 Words   |  15 Pagesexpenditures under $1,000, but must consult with the other owners for larger purchases. After an extensive construction and planning phase, the owners have successfully transformed the 1,100 square foot 2nd story space above Bello Mundo into a cozy nightclub with character. A. The Marketing Environment 1. 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However, the decade also saw the birth of the religious right and Anita Bryant’sRead MoreDave and Busters Inc.1819 Words   |  8 PagesDav e Corriveau and Buster Corley, co-founders and CEO#8217;s of Dave and Busters. The duo#8217;s 50,000 square foot complexes include pool hall, an eye popping, cutting edge midway arcade, a formal restaurant, a casual diner, a sports bar and a nightclub rolled into one sprawling complex. In business since 1990, this is a high energy, highly efficient operation that#8217;s comparable to a Vegas extravaganza. As a matter of fact there are even #8220;for fun#8221; cashless blackjack tables, withRead MoreEssay on Gospel Music6236 Words   |  25 Pagesevolved through the people that moved from rural communities to urban centers in cities. They left their areas of limited promise and social and economic terror in hopes of starting over. (4) Gospel was s style of repertoire and singing. The music was delivered as a high powered spiritual force. 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Finding a Scapegoat Religious Persecution During the...

Finding a Scapegoat: Religious Persecution During the Great Mortality By the mid-fourteenth century, much of Europe had heard of a plague which ravished central Asia decades prior. Rumors of awful pestilence and death spread though the continent, yet most would not be able to fathom the awaiting catastrophe. Between 1347 and 1351, the mysterious force of the Black Plague was estimated to have killed off one-third to one-half of Europe’s entire population. Although there is now a medical explanation for the occurrence of the plague , religious fanaticism, ignorance, and superstition pervaded the consciousness of Europe’s population. Those attributes, mixed with a great unrelenting plague of unknown origin, led to the inevitable search†¦show more content†¦Within days, the pogrom spread to neighboring villages. In some, the jewish residents were offered conversion, but many would rather, and often did, choose death. In some instances, entire populations in jewish towns committed suicide. One chronicler of the time said â€Å"Moth ers would throw their children into the flames rather them risking them being baptized and then would hurl themselves into fire... to burn with their husbands and children† During the peak years of the plague, more than 200 Jewish communities were wiped out, mostly within the countries of France, Germany, and England. In some places, the Jewish population was driven out, while in most occurrences, riots of christians brought mass destruction to communities. Frankfurt, for instance, had a population of over nineteen-thousand jews in the year 1300. By the end of the century, all of the jews had been killed or fled the city entirely. During the summer of 1348, as the plague moved eastward through France, Germany, and Switzerland, the rumors continued to spread that the Great Mortality was indeed a Jewish plot. Rumors went from vague accusations to more complex and detailed stories. By the autumn of 1348, it was universally understood that the plague wasShow MoreRelatedIs Trump s Xenophobic Rhetoric And Propagandizing Helped Win Him The Election? Essay1782 Words   |  8 PagesIntroduction Trump announced, at a rally in Mount Pleasant, S.C. during his run for the Republican nomination, that he would call for a total and complete shutdown of Muslims in the United States and compared his plan, favorably, with the internment of Japanese Americans during World War II. He also claimed he would send Syrian refugees already accepted into the U.S. back to Syria if made President, saying â€Å"I m putting the people on notice that are coming here from Syria as part of this mass

The Development of Wave Energy in China Free Essays

Introduction With the growing concern over the emission of greenhouse gas and the depletion of fossil in roughly a hundred years (Guo, 2010), greater emphasis are placed on the utilization the renewable clean energy, such as solar energy, wind energy, hydro energy, biomass energy. Wave power, as one of inexhaustible clean energies, stands out prominently due to high efficiency and low capital cost. As a result, Sea wave power has been increasingly viewed in many countries as a competitive and promising energy resource(You, 2003). We will write a custom essay sample on The Development of Wave Energy in China or any similar topic only for you Order Now China’s engagement in the study of wave energy conversion since 1970’s has made significant progress in fueling China’s fast growing economy. And there is still great potential of further exploitation of wave energy as about 7? 1010 W of wave energy is technological accessible in the near shore of China. Development and deployment of wave power help phase in the energy structure swift ‘from coal-dominance to more shares of clean energy types’ to tackle the problem of energy crisis and environmental pollution in a cost-effective manner (reference from Beijing Foreign Affairs Office). This term paper focuses on the conditions, progress and challenges of utilizing wave energy in China. Firstly it discusses the physical concepts of sea wave energy, including the basic process, relative merits and several common converters. The main part then elaborates on the reasons and situations for China to exploit wave power. It finally concludes from the progress of utilization that wave power has a vast developing foreground and an infinite market potential in China. Physical Features of Wave Power As one of the mechanical waves, the ocean waves are generated by wind blowing vastly enough over the sea surface and transferring energy from wind to wave(Guo, 2010). Specifically, the formation of waves is due to ‘the tangential stress on the interface between the wind and sea’(Guo, 2010), intensified by ‘the wind blows on the upwind side of the wave which cause pressure different between upwind and downwind of wave(Guo, 2010). While energy transformation takes place in macrocosm and transverse aspect, changes of energy magnitude exist in microcosm and longitudinal regard. Under the action of wind and gravity, the particle moves in circle in deep water while moves elliptically in shallow water. Dimensions of particle trajectories decrease exponentially as the depth increase in both deep water and shallow water(Guo, 2010). Typically these paths will become very small at a water depth larger than a few wavelengths in the deep water (Chow, 2012), which means that the larger orbits on the sea surface contain more wave energy than those in the deeper location. Consequently, ‘the wave energy is stored in the ocean worldwide and highly concentrated near the ocean surface’(Guo, 2010). The above-mentioned kinetic energy and potential energy generated by sea surface waves is referred to as ocean wave energy(â€Å"Wave Energy Development,† 2006). Huge amount of energy is stored in waves, consisting of 94% energy of the ocean stored in the waves and the other 6% in tidal energy(Guo, 2010). Generally speaking, wave power cannot convert to electricity directly like wind energy. Wave energy should first be captured and converted into useful mechanical energy and then use this form of mechanical energy to generate electricity’(Guo, 2010), which might cause energy loss during conversion. Three determinants of energy output are wave height, wave speed, wavelength, and water density. †¦ Relative Advantage and Disadvantages The technology of producing electricity from sea waves is innovative and a leading method worldwide. Environmental pollution and global warming as a result of fossil fuel consumption have turned people to make use of largest world resource to create electricity, namely, sea waves. Comparing with other renewable clean energies, wave power has relative high-lightened merits as follows(Kloosterman, 2010): High Density Wave power is the densest power among renewable energy resources, namely about 5kW/m to 100kW/m(Guo, 2010). The high density of wave power implies that considerable amounts of electricity may be yielded at relatively small sites. Certain Continuity The second feature that makes wave power suitable for electricity production is that the wave power can produce electricity continuously Unlike most of renewable energy resources (Guo, 2010). By contrast, nuclear power plants and hydroelectric stations are hi ghly susceptible to earthquake damage and China is hit by more than 4 typhoons a year on average, making the building of wind farms extremely difficult but wave electrical devices promising(Aviv, 2008). High Efficiency Besides high density and continuity in production, wave energy also is characterized by its high efficiency. According to S. D. E, wave energy has the potential to provide 4 times more energy per square meter than wind, leading to rendering 500 times more than the electricity requirements of the whole world population if fully harnessed which ‘offers a solution to the severe global shortage of electricity that is estimated to cost billions of dollars’(Aviv, 2008). Multi-purpose Utilization Plenty of other purposes can be realized by wave energy besides providing electricity. The low temperature water in deep seas can replace Freon for the refrigeration of air-conditioners in summer. Desalination of sea water on islands lacking of fresh water can also be achieved by wave power. As with You (2003), ‘Multi-purpose utilization of wave energy can increase its commercial values’. Some Drawbacks As a rather new field with most of the technology under development, the practical efficiency of the wave power device is not high enough. Basically, wave power is ready to be used at low speed and high force and the motion of forces is not in a single direction, raising difficulties for most electric generators that operate at higher speeds and turbines that need a constant, steady flow(â€Å"Powered by the Sea,†). Conversely, the cost for construction is high. Since the devices used for capturing the sea waves, ‘the structure need to be withstanding the rough weather and the corrosive sea water’(Guo, 2010). ‘The total cost includes the primary converter, the power take-off system, the mooring system, installation and maintenance cost, and electricity delivery costs(â€Å"Powered by the Sea,†)’, boosting costs of generation in this way. Also, the wave power electricity generation is highly dependent on the sea characteristics, putting limits of the construction of wave power devices exclusively to the high wave power density coastlines(Guo, 2010). Moreover, wave electricity devise can exert potential negative influence on the marine environment. Large-scale implementation of wave energy converts (WECs) is likely to introduce an anthropogenic activity in the ocean(Patricio, 2009). This in turn may contribute to underwater noise which is detrimental to certain marine fauna with acoustic sensibility. Proper and continuous monitor of the noise can help abate the negative effect on marine species. Consequently, the advantages of wave energy far outweigh its drawbacks which mostly can be mitigated with further technological development. Potential Worldwide and in China ‘The realistically usable worldwide resource of wave energy has been estimated to be greater than 2 TW’, equivalent to an annual amount of 6000TWh(Wikipedia). The practical potential to harness the wave power to generate electricity would be much less given some constraints like technical and economic difficulties(Guo, 2010). Waves generate approximately 2,700 gig watts of power. According to Wikipedia, of those 2,700 gig watts, only about 500 gig watts can be utilized with the technology currently. This huge potential and applicability of wave power concentrate especially on the regions along coastlines, including the western seaboard of Europe, the northern coast of the UK, and the Pacific coastlines of North and South America, Southern Africa, Australia, and New Zealand(Wikipedia). South-eastern China has an obvious comparative advantage in regard of wave resources, with excellent conditions for mineralization, and there are 130 types of minerals with proven reserves. Recent Progress of utilization of wave power in China Although the first known patent on wave energy conversion was issued as early as 1799, extensive researches have not been carried out until the early 1970s(â€Å"Wave Energy Development,† 2006). Extracting the power of the waves is ‘moving out of the realms of sea mythology and into scientific reality’(â€Å"Powered by the Sea,†). Representative countries that pioneered in this field are United Kingdom,Norway,Portugal,China,India and so on(You, 2003). ‘Various kinds of wave energy conversion devices have been proposed and many prototype wave power stations have been constructed, such as Salter duck, clam, Cockerel raft, oscillating water column (OWC)(You, 2003). ’ Had it not been due to certain technical and economic constraints, the huge reserve of power stored in oceans covering 71% of the earth’s surface is bound to have a promising foreground. For example, most of the studies on other influencing devices have been called off in light of low conversion efficiency and poor sustainability, leaving the OWC system of wave energy conversion to be the major direction of researches(You, 2003). Therefore, wave power generation is not currently a widely employed commercial technology comparing with other renewable green energies(â€Å"Powered by the Sea,†). In tune with the world trend, China is in the first rank of countries in studying wave energy conversion at present with a history also dated back to 1970s. Actually, the application of wave power in a real sense started in 1982(Guo, 2010). Developments in establishing small marine wave power devices like lighthouse or small power devices equipped in ships laid foundation for the completion of the first wave power station in 2005 with capacity of 50kW and yields roughly 26MWh every year(Guo, 2010). The next milestone is also established in 2005 which is the largest wave power station in china with capacity of 100kW. Both of the power stations are located in the southern province Guangdong with 4,300 km in costline. China has established Department of Energy in 2009, and will focus on development of renewable energy include wave power. Glorious past contributes to the present development of wave energy in China. It is one of the most influencing countries in studying wave energy conversion at present. Up to now, three types of facilities utilizing wave power have been developed, including shoreline OWC wave power plants, floating OWC buoys and pendulous wave power plants(You, 2003). Besides, one of the two power plants in Guangdong province is under construction with 150kW capacity and the other one of 500Kw capacity is planed to start in the near future(Psenak, 2012). A third plant was built in Yangjiang City in 2011. Applicability of different wave power technologies in China can be summarized into five kinds, that is Oscillating water column(OWC), Pelamis wave power converter, Oyster wave power conerter, wave dragon converter and Finavera wave power converter(Guo, 2010). The main disadvantages with OWC are low efficiency and high capital cost, which canbe addressed with the development of OWC technology. According to the Chinese wave power company, the estimated total efficiency of the OWC system can reach 20%(Guo, 2010). Although covering the shortages of OWC, Pelamis wave power convertor with long and narrow (snake-like) shape pointing into the waves, is not suitable for China as it can only be applied to high power density area. The same situation applies to the Finavera power converter. The Oyster system ‘consists of a hinged mechanical flap connected to the seabed at a depth of 10 metres. Each passing wave moves the flap which drives hydraulic pistons to deliver high pressure water via a pipeline to an onshore turbine which generates electricity’(â€Å"Powered by the Sea,†). Unlike Pelamis wave power converter, ‘Oyster wave converter has relative low limitation in wave power density and it is near-shore fixed in shallow water’(Guo, 2010). Moreover, the capital cost of Oyster wave power convertor is lower than OWC systems. It is considered suitable for China, according to Guo(2010). The wave dragon technology is not mature enough to be put into practice in full size. †¦ The future of wave power in China Chinese policy is open to developing comprehensive renewable energy resources, including wind power, solar power and wave power. Although wave power is currently the least used in China, it is widely believed that wave power has a big potential because of some advantageous natural conditions(Guo, 2010). †¦good wave climate in Guangdong, Fujian and some other provinces. The potential capacities of wave power in China are 500GW approximately(Liu). Wave energy is considered to be the large useful wave power resource in China. The technologies of wave power have been developed for a long time, though not very mature due to the high cost of the existing wave power plant. Continous experiments with new equipments to harness ocean wave energy as well as efforts to attract sizeable foreign investments would be the major goals of this giant developing country(â€Å"Wave Power Projects in US, Scotland and China â€Å", 2010). It is reasonably estimated that the cost for wave power generation will decrease to a rational level if wave power is largely used for commercial generation(Guo, 2010). As analyzed preceedingly, the on land Oyster systems suit China best and improved OWC will be the most widely adopted wave power generation system in China. According to Guo, ‘if they are combined with newer systems off-shore wave power generation system such as Wave Dragon and Pelamis, these will form the future Chinese wave power generation system’. In this way, the time volatility of wave energy can also be smoothed by interconnection of large numbers of devices(Falnes, 1991). Hence, wave energy is expected to have a great potential to be economically competitive with the development of new designs and technical improvements over time(Falnes, 1991). Establishing, operating and maintaining the convert facilities of wave energy is set to provide a major boost to coastal societies for the country. Aviv, T. (2008). Sea Wave Power Plants Available in China Retrieved from http://www. renewableenergyworld. com/rea/news/article/2008/07/sea-wave-power-plants-available-in-china-53176 Falnes, J. L. , J. (1991). Ocean wave energy. Energy Policy, 19(8), 768-775. Guo, L. H. (2010). Applicability and Potential of Wave Power in China. 48. Retrieved from http://hig. diva-portal. org/smash/record. jsf? pid=diva2:327695 Kloosterman, K. (2010). SDE Makes Wave Power in China: Where It’s Completing 1 MW Power Plant Deal. Retrieved from http://www. greenprophet. com/2010/04/sde-wave-energy-china/ Patricio, S. , Soares, C. Sarmento, A. (2009). Underwater Noise Modelling of Wave Energy Devices. 9. Retrieved from http://www. see. ed. ac. uk/~shs/Wave%20Energy/EWTEC%202009/EWTEC%202009%20(D)/papers/151. pdf Powered by the Sea. New Scientist / Wikipedia. Retrieved from http://www. globalenvironmentalsociety. net/index. php? option=com_contentview=articleid=57:powered-by-the-seacatid=25:newsItemid=113 Psenak, L. (2012). Two wave power plants underway in China. Retrieved from http://www. renewable-energy-technology. net/marine-hydro/two-wave-power-plants-underway-china Wave Energy Development. (2006). Retrieved from http://www. fp7-standpoint. eu/index. php/en/wave-energy/wave-energy-development Wave Power Projects in US, Scotland and China (2010). Retrieved from EconomyWatch website: http://www. economywatch. com/renewable-energy/wave-power-development. html Wikipedia. Wave Power. http://en. wikipedia. org/wiki/Wave_power You, Y. G. , Zheng, Y. H. , Shen, Y. M. , Wu, B. J. Liu, R. . (2003). Wave Energy Study in China: Advancements and Perspectives. China Ocean engineering, 17(1), 101-109. How to cite The Development of Wave Energy in China, Essay examples

Ethics in Accounting Essay Example For Students

Ethics in Accounting Essay EthicsinAccounting Assessing the Role of Ethicsin, and the Impact of Recent Issues on, the Practice of Accounting: An Analysis of Unethical and Illegal Practices Leading to the Downfall of Corporations and Companies By: October 12, 2016BAF3MUnit 19 20 (Accounting Careers and Ethics)Mrs. HruskaAn Analysis of Unethical and Illegal Practices Leading to the Downfall of Corporations and Companies The two main jobs of an accountant are to classify and record financial information and to provide useful financial information to assist in decision-making. This information is used by people around the world to make decisions that affect both the company the accountant works for and the person that makes the decisions in the first place. Through the accounting system, it is possible for an accountant or company to purposely change or fake information which could lead to a profit for the company. This practice is both illegal and unethical. In the past 20 years, numerous corporations and compan ies have been caught by auditors, almost always leading to the bankruptcy of said corporation/company. I will analyze the actions of ENRON, Adelphia Communications, andWorldCom that, in the end, caused significant losses or bankruptcy. Finally, I will discuss possible solutions for these problems, small steps businesses can take to avoid repeating the mistakes of the past. Enron was an American energy company founded in 1985. It was one of the biggest energy companies ever, claiming to have over 100 billion dollars of revenue. In 2001 it filed for bankruptcy. What went wrong? Well it turns out that Enron was actually hiding billions of dollars in debt in off-the-balance-sheet accounts, accounts that dont need to be shown on the balance sheet. The executives at Enron cooked the books, using loopholes in accounting and poor financial records which eventually lead to the public noticing. In 5 months Enrons stock fell from $90 to $1 and soon after Enron was bankrupt. This caused thousands of people their jobs. The government learned from this and new laws were put in place to make a second Enron scandal more difficult. Adelphia Communications was a cable television company in Pennsylvania. Founded by JohnRigasin 1952, it quickly became the fifth largest cable company in all of the United States.OvertimeRigas family started other businesses such as the Family-Owned farm, an interior design shop, and a private car dealership. In 2002, JohnRigaswas sentenced to 15 yearsinjail at the age of 78 for multiple accounts of fraud including violation of the RICO act, waste of corporate assets, breach of contract, conversion of corporate assets, among others. Soon after, Adelphia went bankrupt.Rigastransferred 2.3 billion dollars in funds from the company to himself. These were made through journal entries that gave Adelphia more debt and theRigasesmillions of dollars of cash or other assets at no cost at all. By manipulating the books to meet expectations of auditors, analysts and investors he was also able to inflate the stock price or the company. Revenues from Adelphia were taken from the company and used for the familys personal expenses.Rigasalso used the previously mentioned other companies to make fake transactions to his smaller companies that would then go directly to his personal account. For example,Rigasused his car dealership to lease vehicles to Adelphia atan inflated price; most of the time Adelphia wouldnt even receive the vehicles. On a balance sheet or incomestatement,the transaction would lookfine, perfectly legal and ethical. However, this transactionwas justa method to transfer money from the company to theRigasfamily and avoid detection from auditors. Even after all this,Rigasstill wanted more money so he would journalizetransactions with fake companies. Thereby keeping the accounts in balance; taking the money going to the fake companies for himself. .u2e8306352c63a85f1334d1f3313c9a35 , .u2e8306352c63a85f1334d1f3313c9a35 .postImageUrl , .u2e8306352c63a85f1334d1f3313c9a35 .centered-text-area { min-height: 80px; position: relative; } .u2e8306352c63a85f1334d1f3313c9a35 , .u2e8306352c63a85f1334d1f3313c9a35:hover , .u2e8306352c63a85f1334d1f3313c9a35:visited , .u2e8306352c63a85f1334d1f3313c9a35:active { border:0!important; } .u2e8306352c63a85f1334d1f3313c9a35 .clearfix:after { content: ""; display: table; clear: both; } .u2e8306352c63a85f1334d1f3313c9a35 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2e8306352c63a85f1334d1f3313c9a35:active , .u2e8306352c63a85f1334d1f3313c9a35:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2e8306352c63a85f1334d1f3313c9a35 .centered-text-area { width: 100%; position: relative ; } .u2e8306352c63a85f1334d1f3313c9a35 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2e8306352c63a85f1334d1f3313c9a35 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2e8306352c63a85f1334d1f3313c9a35 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2e8306352c63a85f1334d1f3313c9a35:hover .ctaButton { background-color: #34495E!important; } .u2e8306352c63a85f1334d1f3313c9a35 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2e8306352c63a85f1334d1f3313c9a35 .u2e8306352c63a85f1334d1f3313c9a35-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2e8306352c63a85f1334d1f3313c9a35:after { content: ""; display: block; clear: both; } READ: Diabetes Essay During the 1980s, when the telecommunications industry was rising, WorldCom was founded and the corporation steadily increased in size, mainly because of the demand. However, in 2000, WorldCom (and its stock) suffered great losses when its proposed merger with Sprint was denied. To stop further losses CEO Bernard Ebbers decided to enhance the truth and increase WorldComs revenue so that the stock wouldnt go down.He inflated the revenues by adding bogus accounting entries so that it would look like the company is making ginormous profits.Another way Ebbers achieved his goal would be booking standard expenses as capital expenditures (allowing them to essentia lly be treated as small expenses over time). It is expected that this quickly accumulated to 11 billion dollars in inflated assets. After being found out, Ebbers was sentenced to 25 years in jail for fraud, conspiracy, and filing false documents. 30 000 jobs were lost and a total of $180 billion was lost from investors. Following theabovescandals, congress passed the Sarbanes-Oxley act, (a.k.a.Corporate and Auditing Accountability and Responsibility Act)introducing theexpanded set of laws governing accounting and the associated proper procedures while also adding a criminal penalty making it much easier to prosecute people in cases such as the ones previously discussed.This has also indirectly affected the accounting curriculum. An accounting student may find that they need to write essays like the one you are currently reading on ethical practice in accounting in an effort to prevent future accounting scandals by educating students about the topic. Finally,it is important for a modern-day business to be aware of ways to avoid accounting fraud; as well as accounting students and accountants so that they dont (knowingly or accidently) cause their company to go down in history as the next WorldCom. Firstly, a company should hire unbiased experts to review their records (like certified fraud examiners).Secondly, companies should have ananonymous reporting mechanismto report employee fraud. Lastly, it is imperative to follow internal control procedures and have a strong control system.A separation of duties allows accountants to essentially check each others work, making it difficult for any errors to be missed and fraud would be found quickly. Sources: The Worst Accounting Scandal of All Time.Accounting-Degree.org,http://www.accounting-degree.org/scandals/. Investopedia.Enron Scandal: The Fall of a Wall Street Darling.Investopedia, July 2016,http://www.investopedia.com/updates/enron-scandal-summary/. Nisen, Max. Watching For Fraud Red Flags Can Seriously Boost Portfolio Returns. Business Insider, Business Insider,Inc, 2013,http://www.businessinsider.com/corporate-fraud-red-flags-2013-6. Cfo.Adelphia,RigasFamily Settle Fraud Case -.CFO, 2005,http://ww2.cfo.com/accounting-tax/2005/04/adelphia-rigas-family-settle-fraud-case/. Tran, Mark.WorldCom Accounting Scandal.The Guardian, Guardian News and Media, Sept. 2002,https://www.theguardian.com/business/2002/aug/09/corporatefraud.worldcom2. CGMA, Stephen Reed CPA PSA.Six Strategies for Fraud Prevention in Your Business.Six Strategies for Fraud Prevention in Your Business,http://www.cgteam.com/blog/six-strategies-for-fraud-prevention-in-your-business.