Recombinant dna technology Essay

Recombinant DNA technology refers to the ability to isolate specific DNA sequences and alter or manipulate them to produce desired effects. More often, recombinant DNA technology is referred to as biotechnology. Recombinant DNA technology is fascinating in that it has developed into a multi-billion dollar industry, and completely revolutionized agriculture and pharmaceutical industries, all within the past 50 years. According to one account, biotechnology was born during a meeting in Hawaii in 1972 between Stanford medical professor Stanley Cohen, and biochemist Herbert Boyer from the University of California (Russo, 2003). The men were attending a conference on plasmids, and discussed the ability to introduce plasmid DNA into the bacterium E Coli that would allow researchers to actually clone the plasmids in the bacteria. Boyer and Cohen eventually chose different paths, both affected by the growing concerns about the safety of recombinant DNA technology, but this meeting is marked as the beginning of the biotechnology revolution. Cohen stayed in academia and defended recombinant DNA technology in US congressional hearings. During the same time, in 1976 Herbert Boyer partnered with venture capitalist and MIT graduate Robert Swanson to set up and develop the worlds first biotechnology company, Genentech (Russo, 2003). Since its introduction in the 1970’s the biotechnology industry has exploded, revolutionizing science and agricultural as well as pharmaceutical production. In 2011, Ernst &Young stated in the US alone there were 1,870 public and private biotechnology companies, their revenues worth over 60 billion US dollars (www.ey.com, 2012). To better understand how biotechnology has impacted the world we live in, it is good to have a broad understanding of the underlying principles of recombinant DNA technology. Firstly, two types of DNA are isolated. The first is bacterial plasmids that will act as the â€Å"gene carriers† and the second is DNA from another organism with a gene of interest (Campbell essential biology, 1967). The plasmid is cut in one place, and the DNA is cut in the area of interest for a specific gene. Restriction enzymes cut double-stranded DNA molecules at highly specific locations, called restriction sites, into fragments that can be manipulated (Harrison, Sampson, 1992). The specificity of the different enzymes depends on the base sequence of the DNA. Some enzymes cut both strands at the same point to produce â€Å"blunt ends†, others cut strands at different points producing staggered ends â€Å"sticky ends† (Harrison, Sampson, 1992). The DNA fragments are then mixed with the cut plasmids, joining together at their base pairs, or â€Å"sticky ends† (G with C and T with A in a sequence). The union is made permanent by a â€Å"pasting enzyme† called DNA ligase, thus creating recombinant DNA. (Campbell essential biology, 1967). The bacterium containing the recombinant plasmid is then mass-produced creating clones of the recombinant DNA to be grown in large quantities. The success of biotechnology companies reflects the high demand and numerous applications of recombinant DNA technology. Animal farming and breeding has been altered, giving animals more meat, as well as giving cows growth hormones to produce more milk (Donnelley & McCarthy, 1994). Biotechnology is responsible for the synthesis of useful proteins to create vaccines and drugs that fight acute or chronic diseases and illnesses. Due to recombinant DNA technology, insulin is readily available to diabetics. Alternatively, genetically modified organisms (GMO’s) have been responsible for advancements in agri-business. In agriculture, biotechnology has allowed for genetically modified crops to produce more yield, and thus more revenue for farmers, by creating pest-resistant, weather- resistant crops (Federici, 2010). Genetically modified food products can be given a longer shelf life through altering the genetics of an organism. To farmers, and a world with a growing population, genetically modified crops are looking more and more attractive. Weather resistant GMO’s that can grow in otherwise detrimental climates have even been suggested as a solution to world hunger. There is concern about the safety and ethics of genetically modified and engineered organisms. In many European countries, GM foods are clearly labeled, in the US and Canada, there is no mandatory labeling laws for genetically engineered foods or products (Federici, 2010). Scientific data has indicated in some circumstances that animals fed by GM crops have been harmed or died. In some instances animals exposed to GM crops developed abnormally and displayed detrimental reproductive issues (Maghari & Ardekani, 2011). Increasing prevalence of food allergies has also lead to blaming untested genetically modified crops as the source of the allergies (Maghari & Ardekani, 2011). Environmentalists are also enraged at the introduction of genetic ally modified organisms. GM seeds, once planted, and harvested, yield seeds of their own and often mix with wild, organic seeds, thus producing offspring that are hybrids of the genetically modified organism. Loss of biodiversity due to the GM resistant strains overtaking natural plant breeds in nature is a serious concern for environmentalists and biologists (Burke, 2012). They claim that the effects of GMO’s have not been researched or experimented long enough to determine if there are any long-term side effects to humans (Maghari & Ardekani, 2011). Although the biological advancements in medicine and science have greatly improved the quality of life of humans, the effects of genetically modified foods and GM animals is concerning. By providing vaccines otherwise unavailable to humans through biotechnology, many people experience longer then expected life spans. Usefulness of recombinant DNA technology in the worlds healthcare system can not be denied. However, the dependence on GM food in sustaining the world’s population should be examined more in depth. Has enough research been conducted on the effects of GMO’s on humans, animals, biodiversity, and the environment? I would disagree that sufficient data exists to be exploiting the science of biotechnology as vastly as humans have. Bibliography Burke, D. C. (2012). There’s a long, long trail a-winding: The complexities of GM foods regulation, a cautionary tale from the UK. GM Crops & Food, 3(1), 30-39. doi:10.4161/gmcr.18041 Donnelley, S., & McCarthy, C. R. (1994). The brave new world of animal biotechnology. Hastings Center Report, 24(1), S1. Ernst &Young. (2012). Global Biotechnology Report. Ernst & Young website. Federici, V. (2010). GENETICALLY MODIFIED FOOD AND INFORMED CONSUMER CHOICE: COMPARING U.S. AND E.U. LABELING LAWS. Brooklyn Journal Of International Law, 35(2), 515-561. Harrison, J., & Sampson, J. (1992). Enhancing understanding of recombinant DNA technology. Journal Of Biological Education (Society Of Biology), 26(4), 300. Maghari, B., & Ardekani, A. M. (2011). Genetically Modified Foods and Social Concerns. Avicenna Journal Of Medical Biotechnology, 3(3), 109-117. Russo, E. (2003). Special Report: The birth of biotechnology. Nature, 421(6921), 456. Simon, J., Dickey, J., Reece, J. (1967). Campbell essential biology with physiology. (4th ed.). London: Dorling Kindersley Limited. Quaye, W. W., Yawson, R. M., Ayeh, E. S., & Yawson, I. I. (2012). CLIMATE CHANGE AND FOOD SECURITY: THE ROLE OF BIOTECHNOLOGY. African Journal Of Food, Agriculture, Nutrition & Development, 12(5), 6354-6364

Acca F7

Answers Fundamentals Level – Skills Module, Paper F7 (INT) Financial Reporting (International) 1 (a) December 2008 Answers Pedantic Consolidated income statement for the year ended 30 September 2008 $’000 98,000 (72,000) ––––––– 26,000 (3,000) (7,600) (500) ––––––– 14,900 (5,400) ––––––– 9,500 ––––––– Revenue (85,000 + (42,000 x 6/12) – 8,000 intra-group sales) Cost of sales (w (i)) Gross profit Distribution costs (2,000 + (2,000 x 6/12)) Administrative expenses (6,000 + (3,200 x 6/12)) Finance costs (300 + (400 x 6/12)) Profit before tax Income tax expense (4,700 + (1,400 x 6/12)) Profit for the year Attributable to:Equity holders of the parent Non-controlling interest (((3,000 x 6/12) – (800 URP + 200 depreciation)) x 40%) (b) 9,300 200 –––à ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œ 9,500 ––––––– Consolidated statement of financial position as at 30 September 2008 Assets Non-current assets Property, plant and equipment (40,600 + 12,600 + 2,000 – 200 depreciation adjustment (w (i))) Goodwill (w (ii)) Current assets (w (iii)) Total assets Equity and liabilities Equity attributable to owners of the parent Equity shares of $1 each ((10, 000 + 1,600) w (ii)) Share premium (w (ii)) Retained earnings (w (iv)) 55,000 4,500 ––––––– 59,500 21,400 ––––––– 80,900 ––––––– 11,600 ,000 35,700 ––––––– 55,300 6,100 ––––––– 61,400 Non-controlling interest (w (v)) Total equity Non-current liabilities 10% loan notes (4,000 + 3,000) 7,000 Current liabilit ies (8,200 + 4,700 – 400 intra-group balance) 12,500 ––––––– 80,900 ––––––– Total equity and liabilities Workings (figures in brackets in $’000) (i) Cost of sales Pedantic Sophistic (32,000 x 6/12) Intra-group sales URP in inventory Additional depreciation (2,000/5 years x 6/12) $’000 63,000 16,000 (8,000) 800 200 ––––––– 72,000 ––––––– The unrealised profit (URP) in inventory is calculated as ($8 million – $5 ·2 million) x 40/140 = $800,000. 1 (ii) Goodwill in Sophistic Investment at cost Shares (4,000 x 60% x 2/3 x $6) Less – Equity shares of Sophistic (4,000 x 60%) – pre-acquisition reserves (5,000 x 60% see below) – fair value adjustment (2,000 x 60%) $’000 (2,400) (3,000) (1,200) –––––– Parent’s goodwill Non-controlling interest’s goodwill (per question) Total goodwill The pre-acquisition reserves are: At 30 September 2008 Earned in the post acquisition period (3,000 x 6/12) Alternative calculation for goodwill in Sophistic Investment at cost (as above) Fair value of non-controlling interest (see below) Cost of the controlling interestLess fair value of net assets at acquisition (4,000 + 5,000 + 2,000) Total goodwill Fair value of non-controlling interest (at acquisition) Share of fair value of net assets (11,000 x 40%) Attributable goodwill per question $’000 9,600 (6,600) –––––– 3,000 1,500 –––––– 4,500 –––––– 6,500 (1,500) –––––– 5,000 –––––– 9,600 5,900 ––––––– 15,500 (11,000) –à ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œ 4,500 ––––––– 4,400 1,500 –––––– 5,900 –––––– The 1 ·6 million shares (4,000 x 60% x 2/3) issued by Pedantic would be recorded as share capital of $1 ·6 million and share premium of $8 million (1,600 x $5). $’000 16,000 6,600 (800) 200 (600) –––––– 21,400 ––––––– (iii) Current assets Pedantic Sophistic URP in inventory Cash in transit Intra-group balance (iv) Retained earnings Pedantic per statement of financial position Sophistic’s post acquisition profit (((3,000 x 6/12) – (800 URP + 200 depreciation)) x 60%) (v) Non-controlling interest (in statement of financial position) Net assets per statement of financial position URP in inventory Net fair value adjustment (2,000 – 200) Share of goodwill (per question) 12 $’000 35,400 300 ––––––– 35,700 ––––––– 10,500 (800) 1,800 ––––––– 11,500 x 40% = 4,600 ––––––– 1,500 –––––– 6,100 –––––– (a) Candel – Statement of comprehensive income for the year ended 30 September 2008 $’000 297,500 (225,400) ––––––––– 72,100 (14,500) (21,900) (1,400) ––––––––– 34,300 (11,600) ––––––––– 22,700 Revenue (300,000 – 2,500) Cost of sales (w (i)) Gross profit Distribution costs Administrative expenses (22,200 – 400 + 100 see note below) Finance costs (200 + 1,200 (w (ii))) Profit before tax (Income tax expense (11,400 + (6,000 – 5,800 deferred tax)) Profit for the year Other comprehensive income Loss on leasehold property revaluation (w (iii)) (4,500) ––––––––– Total comprehensive income for the year 8,200 ––––––––– Note: as it is considered that the outcome of the legal action against Candel is unlikely to succeed (only a 20% chance) it is inappropriate to provide for any damages. The potential damages are an example of a contingent liability which should be disclosed (at $2 million) as a note to the financial statements. The unrecoverable legal costs are a liability (the start of the legal action is a past event) and should be provided for in full. (b) Candel – Statement of changes in equity for the year ended 30 September 2008 Balances at 1 October 2007 Dividend Comprehensive incom eBalances at 30 September 2008 (c) Equity shares $’000 50,000 Revaluation reserve $’000 10,000 ––––––– 50,000 ––––––– (4,500) –––––– 5,500 –––––– Retained earnings $’000 24,500 (6,000) 22,700 ––––––– 41,200 ––––––– Total equity $’000 84,500 (6,000) 18,200 ––––––– 96,700 ––––––– $’000 $’000 Candel – Statement of financial position as at 30 September 2008 Assets Non-current assets (w (iii)) Property, plant and equipment (43,000 + 38,400) Development costs 81,400 14,800 –––––––– 96,200 Current assets Inventory T rade receivables 20,000 43,100 ––––––– Total assets Equity and liabilities: Equity (from (b))Equity shares of 25 cents each Revaluation reserve Retained earnings 63,100 –––––––– 159,300 –––––––– 50,000 5,500 41,200 ––––––– Non-current liabilities Deferred tax 8% redeemable preference shares (20,000 + 400 (w (ii))) Current liabilities Trade payables (23,800 – 400 + 100 – re legal action) Bank overdraft Current tax payable Total equity and liabilities 13 6,000 20,400 ––––––– 23,500 1,300 11,400 ––––––– 46,700 –––––––– 96,700 26,400 36,200 –––––––– 159,300 â⠂¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œ Workings (figures in brackets in $’000) (i) Cost of sales: Per trial balance Depreciation (w (iii)) – leasehold property – plant and equipmentLoss on disposal of plant (4,000 – 2,500) Amortisation of development costs (w (iii)) Research and development expensed (1,400 + 2,400 (w (iii))) (ii) $’000 204,000 2,500 9,600 1,500 4,000 3,800 –––––––– 225,400 –––––––– The finance cost of $1 ·2 million for the preference shares is based on the effective rate of 12% applied to $20 million issue proceeds of the shares for the six months they have been in issue (20m x 12% x 6/12). The dividend paid of $800,000 is based on the nominal rate of 8%. The additional $400,000 (accrual) is added to the carrying amount of the preference shares in the statement of financial position.As these share s are redeemable they are treated as debt and their dividend is treated as a finance cost. (iii) Non-current assets: Leasehold property Valuation at 1 October 2007 Depreciation for year (20 year life) 50,000 (2,500) –––––––– 47,500 (43,000) –––––––– 4,500 –––––––– Carrying amount at date of revaluation Valuation at 30 September 2008 Revaluation deficit Plant and equipment per trial balance (76,600 – 24,600) Disposal (8,000 – 4,000) Depreciation for year (20%) Carrying amount at 30 September 2008 Capitalised/deferred development costs Carrying amount at 1 October 2007 (20,000 – 6,000) Amortised for year (20,000 x 20%)Capitalised during year (800 x 6 months) Carrying amount at 30 September 2008 $’000 52,000 (4,000) –––––––– 48,000 (9,600 ) –––––––– 38,400 –––––––– 14,000 (4,000) 4,800 –––––––– 14,800 –––––––– Note: development costs can only be treated as an asset from the point where they meet the recognition criteria in IAS 38 Intangible assets. Thus development costs from 1 April to 30 September 2008 of $4 ·8 million (800 x 6 months) can be capitalised. These will not be amortised as the project is still in development. The research costs of $1 ·4 million plus three months’ development costs of $2 ·4 million (800 x 3 months) (i. . those incurred before 1 April 2008) are treated as an expense. 3 (a) Equivalent ratios from the financial statements of Merlot (workings in $’000) Return on year end capital employed (ROCE) Pre tax return on equity (ROE) Net asset turnover Gross p rofit margin Operating profit margin Current ratio Closing inventory holding period Trade receivables’ collection period Trade payables’ payment period Gearing Interest cover Dividend cover 20 ·9% 50% 2 ·3 times 12 ·2% 9 ·8% 1 ·3:1 73 days 66 days 77 days 71% 3 ·3 times 1 ·4 times (1,400 + 590)/(2,800 + 3,200 + 500 + 3,000) x 100 ,400/2,800 x 100 20,500/(14,800 – 5,700) 2,500/20,500 x 100 2,000/20,500 x 100 7,300/5,700 3,600/18,000 x 365 3,700/20,500 x 365 3,800/18,000 x 365 (3,200 + 500 + 3,000)/9,500 x 100 2,000/600 1,000/700 As per the question, Merlot’s obligations under finance leases (3,200 + 500) have been treated as debt when calculating the ROCE and gearing ratios. 14 (b) Assessment of the relative performance and financial position of Grappa and Merlot for the year ended 30 September 2008 Introduction This report is based on the draft financial statements supplied and the ratios shown in (a) above.Although covering many aspects of performance and financial position, the report has been approached from the point of view of a prospective acquisition of the entire equity of one of the two companies. Profitability The ROCE of 20 ·9% of Merlot is far superior to the 14 ·8% return achieved by Grappa. ROCE is traditionally seen as a measure of management’s overall efficiency in the use of the finance/assets at its disposal. More detailed analysis reveals that Merlot’s superior performance is due to its efficiency in the use of its net assets; it achieved a net asset turnover of 2 ·3 times compared to only 1 ·2 times for Grappa.Put another way, Merlot makes sales of $2 ·30 per $1 invested in net assets compared to sales of only $1 ·20 per $1 invested for Grappa. The other element contributing to the ROCE is profit margins. In this area Merlot’s overall performance is slightly inferior to that of Grappa, gross profit margins are almost identical, but Grappa’s operating profit ma rgin is 10 ·5% compared to Merlot’s 9 ·8%. In this situation, where one company’s ROCE is superior to another’s it is useful to look behind the figures and consider possible reasons for the superiority other than the obvious one of greater efficiency on Merlot’s part.A major component of the ROCE is normally the carrying amount of the non-current assets. Consideration of these in this case reveals some interesting issues. Merlot does not own its premises whereas Grappa does. Such a situation would not necessarily give a ROCE advantage to either company as the increase in capital employed of a company owning its factory would be compensated by a higher return due to not having a rental expense (and vice versa). If Merlot’s rental cost, as a percentage of the value of the related factory, was less than its overall ROCE, then it would be contributing to its higher ROCE.There is insufficient information to determine this. Another relevant point may be that Merlot’s owned plant is nearing the end of its useful life (carrying amount is only 22% of its cost) and the company seems to be replacing owned plant with leased plant. Again this does not necessarily give Merlot an advantage, but the finance cost of the leased assets at only 7 ·5% is much lower than the overall ROCE (of either company) and therefore this does help to improve Merlot’s ROCE. The other important issue within the composition of the ROCE is the valuation basis of the companies’ non-current assets.From the question, it appears that Grappa’s factory is at current value (there is a property revaluation reserve) and note (ii) of the question indicates the use of historical cost for plant. The use of current value for the factory (as opposed to historical cost) will be adversely impacting on Grappa’s ROCE. Merlot does not suffer this deterioration as it does not own its factory. The ROCE measures the overall efficiency of manage ment; however, as Victular is considering buying the equity of one of the two companies, it would be useful to consider the return on equity (ROE) – as this is what Victular is buying.The ratios calculated are based on pre-tax profits; this takes into account finance costs, but does not cause taxation issues to distort the comparison. Clearly Merlot’s ROE at 50% is far superior to Grappa’s 19 ·1%. Again the issue of the revaluation of Grappa’s factory is making this ratio appear comparatively worse (than it would be if there had not been a revaluation). In these circumstances it would be more meaningful if the ROE was calculated based on the asking price of each company (which has not been disclosed) as this would effectively be the carrying amount of the relevant equity for Victular. GearingFrom the gearing ratio it can be seen that 71% of Merlot’s assets are financed by borrowings (39% is attributable to Merlot’s policy of leasing its pl ant). This is very high in absolute terms and double Grappa’s level of gearing. The effect of gearing means that all of the profit after finance costs is attributable to the equity even though (in Merlot’s case) the equity represents only 29% of the financing of the net assets. Whilst this may seem advantageous to the equity shareholders of Merlot, it does not come without risk. The interest cover of Merlot is only 3 ·3 times whereas that of Grappa is 6 times.Merlot’s low interest cover is a direct consequence of its high gearing and it makes profits vulnerable to relatively small changes in operating activity. For example, small reductions in sales, profit margins or small increases in operating expenses could result in losses and mean that interest charges would not be covered. Another observation is that Grappa has been able to take advantage of the receipt of government grants; Merlot has not. This may be due to Grappa purchasing its plant (which may then be eligible for grants) whereas Merlot leases its plant.It may be that the lessor has received any grants available on the purchase of the plant and passed some of this benefit on to Merlot via lower lease finance costs (at 7 ·5% per annum, this is considerably lower than Merlot has to pay on its 10% loan notes). Liquidity Both companies have relatively low liquid ratios of 1 ·2 and 1 ·3 for Grappa and Merlot respectively, although at least Grappa has $600,000 in the bank whereas Merlot has a $1 ·2 million overdraft. In this respect Merlot’s policy of high dividend payouts (leading to a low dividend cover and low retained earnings) is very questionable.Looking in more depth, both companies have similar inventory days; Merlot collects its receivables one week earlier than Grappa (perhaps its credit control procedures are more active due to its large overdraft), and of notable difference is that Grappa receives (or takes) a lot longer credit period from its suppliers (1 08 days compared to 77 days). This may be a reflection of Grappa being able to negotiate better credit terms because it has a higher credit rating. Summary Although both companies may operate in a similar industry and have similar profits after tax, they would represent very different purchases.Merlot’s sales revenues are over 70% more than those of Grappa, it is financed by high levels of debt, it rents rather than owns property and it chooses to lease rather than buy its replacement plant. Also its remaining owned plant is nearing the end of its life. Its replacement will either require a cash injection if it is to be purchased (Merlot’s overdraft of 15 $1 ·2 million already requires serious attention) or create even higher levels of gearing if it continues its policy of leasing. In short although Merlot’s overall return seems more attractive than that of Grappa, it would represent a much more risky investment.Ultimately the investment decision may be determ ined by Victular’s attitude to risk, possible synergies with its existing business activities, and not least, by the asking price for each investment (which has not been disclosed to us). (c) The generally recognised potential problems of using ratios for comparison purposes are: – – – – – – inconsistent definitions of ratios financial statements may have been deliberately manipulated (creative accounting) different companies may adopt different accounting policies (e. g. use of historical costs compared to current values) different managerial policies (e. . different companies offer customers different payment terms) statement of financial position figures may not be representative of average values throughout the year (this can be caused by seasonal trading or a large acquisition of non-current assets near the year end) the impact of price changes over time/distortion caused by inflation When deciding whether to purchase a company, Victular should consider the following additional useful information: – – – – – 4 in this case the analysis has been made on the draft financial statements; these may be unreliable or change when being finalised.Audited financial statements would add credibility and reliance to the analysis (assuming they receive an unmodified Auditors’ Report). forward looking information such as profit and financial position forecasts, capital expenditure and cash budgets and the level of orders on the books. the current (fair) values of assets being acquired. the level of risk within a business. Highly profitable companies may also be highly risky, whereas a less profitable company may have more stable ‘quality’ earnings not least would be the expected price to acquire a company.It may be that a poorer performing business may be a more attractive purchase because it is relatively cheaper and may offer more opportunity for improving efficienci es and profit growth. (a) A liability is a present obligation of an entity arising from past events, the settlement of which is expected to result in an outflow of economic benefits (normally cash). Provisions are defined as liabilities of uncertain timing or amount, i. e. they are normally estimates. In essence provisions should be recognised if they meet the definition of a liability.Equally they should not be recognised if they do not meet the definition. A statement of financial position would not give a ‘fair representation’ if it did not include all of an entity’s liabilities (or if it did include, as liabilities, items that were not liabilities). These definitions benefit the reliability of financial statements by preventing profits from being ‘smoothed’ by making a provision to reduce profit in years when they are high and releasing those provisions to increase profit in years when they are low.It also means that the statement of financial po sition cannot avoid the immediate recognition of long-term liabilities (such as environmental provisions) on the basis that those liabilities have not matured. (b) (i) Future costs associated with the acquisition/construction and use of non-current assets, such as the environmental costs in this case, should be treated as a liability as soon as they become unavoidable. For Promoil this would be at the same time as the platform is acquired and brought into use. The provision is for the present value of the expected costs and this same amount is treated as part of the cost of the asset.The provision is ‘unwound’ by charging a finance cost to the income statement each year and increasing the provision by the finance cost. Annual depreciation of the asset effectively allocates the (discounted) environmental costs over the life of the asset. Income statement for the year ended 30 September 2008 Depreciation (see below) Finance costs ($6 ·9 million x 8%) Statement of financ ial position as at 30 September 2008 Non-current assets Cost ($30 million + $6 ·9 million ($15 million x 0 ·46)) Depreciation (over 10 years) Non-current liabilities Environmental provision ($6 ·9 million x 1 ·08) (ii) $’000 3,690 552 36,900 (3,690) –––––– 33,210 ––––––– 7,452 If there was no legal requirement to incur the environmental costs, then Promoil should not provide for them as they do not meet the definition of a liability. Thus the oil platform would be recorded at $30 million with $3 million depreciation and there would be no finance costs. However, if Promoil has a published policy that it will voluntarily incur environmental clean up costs of this type (or if this may be implied by its past practice), then this would be evidence of a ‘constructive’ obligation under IAS 37 and the required treatment of the costs would be the same as in part (i) above. 6 5 Year ended/as at: Income statement Depreciation (see workings) Maintenance (60,000/3 years) Discount received (840,000 x 5%) Staff training Statement of financial position (see below) Property, plant and equipment Cost Accumulated depreciation Carrying amount Workings Manufacturer’s base price Less trade discount (20%) Base cost Freight charges Electrical installation cost Pre-production testing Initial capitalised cost 30 September 2006 30 September 2007 30 September 2008 $ $ $ 180,000 270,000 119,000 20,000 20,000 20,000 (42,000) 40,000 –––––––– –––––––– –––––––– 198,000 290,000 139,000 ––––––– –––––––– –––––––– 920,000 (180,000) ––â €“––––– 740,000 –––––––– 920,000 (450,000) –––––––– 470,000 –––––––– 670,000 (119,000) –––––––– 551,000 –––––––– $ 1,050,000 (210,000) –––––––––– 840,000 30,000 28,000 22,000 –––––––––– 920,000 –––––––––– The depreciable amount is $900,000 (920,000 – 20,000 residual value) and, based on an estimated machine life of 6,000 hours, this gives depreciation of $150 per machine hour. Therefore depreciation for the year ended 30 September 2006 is $180,000 ($150 x 1 ,200 hours) and for the year ended 30 September 2007 is $270,000 ($150 x 1,800 hours).Note: early settlement discount, staff training in use of machine and maintenance are all revenue items and cannot be part of capitalised costs. Carrying amount at 1 October 2007 Subsequent expenditure Revised ‘cost’ 470,000 200,000 –––––––– 670,000 –––––––– The revised depreciable amount is $630,000 (670,000 – 40,000 residual value) and with a revised remaining life of 4,500 hours, this gives a depreciation charge of $140 per machine hour. Therefore depreciation for the year ended 30 September 2008 is $119,000 ($140 x 850 hours). 17Fundamentals Level – Skills Module, Paper F7 (INT) Financial Reporting (International) December 2008 Marking Scheme This marking scheme is given as a guide in the context of the suggested answers. Scope is given to markers to award m arks for alternative approaches to a question, including relevant comment, and where well-reasoned conclusions are provided. This is particularly the case for written answers where there may be more than one acceptable solution. Marks 1 (a) (b) Income statement: revenue cost of sales distribution costs administrative expenses inance costs income tax non-controlling interest 11/2 3 1/ 2 1 1/ 2 1/ 2 2 9 Statement of financial position: property, plant and equipment goodwill current assets equity shares share premium retained earnings non-controlling interest 10% loan notes current liabilities Total for question 2 (a) (b) (c) Statement of comprehensive income: revenue cost of sales distribution costs administrative expenses finance costs income tax other comprehensive income 2 5 11/2 1 1 2 2 1/ 2 1 16 25 1 5 1/ 2 11/2 11/2 11/2 1 12 Statement of changes in equity: rought forward figures dividends comprehensive income 1 1 1 3 Statement of financial position: property, plant and equipmen t deferred development costs inventory trade receivables deferred tax preference shares trade payables overdraft current tax payable Total for question 19 2 2 1/ 2 1/ 2 1 1 11/2 1/ 2 1 10 25 3 (a) (b) 1 mark per valid comment up to (c) Marks 8 Merlot’s ratios 1 mark per relevant point 12 Total for question 4 5 25 (a) 1 mark per relevant point 5 (b) (i) explanation of treatment depreciation finance cost non-current asset provision 2 1 2 1 7 (ii) figures for asset and depreciation if not a constructive obligation what may cause a constructive obligation subsequent treatment if it is a constructive obligation Total for question 5 1 1 1 3 15 Total for question 2 1 1 3 1 1 1 10 initial capitalised cost upgrade improves efficiency and life (therefore capitalise) revised carrying amount at 1 October 2007 annual depreciation (1 mark each year) maintenance costs charged at $20,000 each year discount received (in income statement) staff training (not capitalised and charged to income) 20

Better Safe Than Sorry

In her 2006 worldwide hit Hung Up, Madonna sings time goes by so slowly. Surely, the Queen of Pop was wrong as everybody lives in a rush nowadays. It is often said that it is better to be safe than sorry but how true is that? Things should be done right or else theyre going to be regretted. It is better to do things calmly, easily than do them wrong and regret it later on. Most people are sorry for mistakes they committed during their youth because at that time they werent completely aware of their responsibilities; they used to believe that life was full of risks so why not take them anyway?. For instance, two young people who are crazily in love shouldnt immediately get married even if theyre convinced theyre soul mates; they should wonder if theyre ready to sacrifice to their new family, if theyre ready to have children and raise them Other examples include car crashes because one was driving under influence, sex during teen hood, etc. However, doing things slowly is not necessarily right. Taking matters to the extreme can be very hurtful as people whoare considered too slow are often left out, sometimes because they ignore the changes going on around them. Also, becoming obsessed with doing things right can lead people to do things completely wrong. It is true that it is better to be safe than sorry but doing things right is what matters the most, whatever the circumstances are.

Fast Food Nation Annotated Bibliography Example | Topics and Well Written Essays - 2500 words

Fast Food Nation - Annotated Bibliography Example The problem arises when the ‘consumed’ food is unhealthy for people. This is identified by Anup Shaha, in his article which is entitled "Effects of Consumerism," as he notes that "today’s commercial markets include a very wide variety of foods that are unhealthy, but attractively marketed to kids† (Shah). Thus, the popularity of fast food in a given society entails the prevalence of the habit of consumerism in that society. In this context, many of the reviewed articles about the issue of consumerism assert that advertising plays a big role in the popularity of a certain food diet in the society. Regarding the issue of fast food, children are the main audience to which fast food ads are directed in order to attract as many young people as possible to this kind of food. As noted by Sandra L. Calvert, in her article which is entitled "Children as Consumers: Advertising and Marketing," â€Å"because of age-based limits in children's ability to understand adver tiser intent, the Federal Communications Commission has placed safeguards into the television advertising marketplace to protect young child audiences" (Calvert). Similar arguments are made by Mary Story and Simone French, in their article which is entitled "Food Advertising and Marketing Directed at Children and Adolescents in the US," and Barbara Sweeny in her article which is entitled "Concerned about Marketing to Children?" Therefore, many of the reviewed articles raise the issue that consumerism is enhanced in a given society by the excessive use of ads that publicize about fast food.

The Role of the YOT Social Worker Essay Example | Topics and Well Written Essays - 2500 words

The Role of the YOT Social Worker - Essay Example As the paper outlines the majority of young offenders commit crimes not because of their cruelty or genetics, but rather because they do not see another option to survive or feel societal pressure from peers and family. This paper examines the legal rights of young people, analyze the differences between police and social services functions and discuss the possible balance between the two institutions on the example of Jordan family. As it clear from the situation in Jordan family, the mother is not capable to satisfy the basic needs of her children who are left on their own and can decide what to do without asking the permission. Taking into account that the daughters are old enough to understand that their actions are wrong, the social worker’s help and assistance is vital – social worker should find the method to explain girls the wrongness of their actions . The son aged 8 is not capable to understand the seriousness of his participation in thefts and his physical, emotional and educational needs are not met. He is at risk of suffering harm and the intrusion of social worker might have effect on the child of any change in circumstances.   As it is clear from the study, all of the three children have not attended the school, at least at the day they were caught stealing at the mall. Most likely, it is not the first time they do not go to school. Under section 36 of the Children Act 1989, every child of compulsory school age should be properly educated. Joanne, Claire and Sammy are neglecting this right and their parents are not controlling the attendance to school.  

International Relations Essay Example | Topics and Well Written Essays - 1000 words - 4

International Relations - Essay Example In reaction to the tendencies and occurrences that happen in cyberspace, the options US intelligence community and the rest of the world actors make in subsequent years will form cyberspace for tens of years to come, with potentially reflective consequences for US economic and state security (Reveron 212). In US, cyber threats defined in terms of cyber espionage and cyber attacks. A cyber attack is an offensive action planned to generate physical effects or to maneuver, disrupt, or erase data. It might vary from a block operation that temporarily deters access to a page or site, to a hit on a power turbine that consequences physical injury and an outage lasting for some times. Cyber espionage denotes intrusions into systems to access sensitive political, military, or financial information. Increasing Risk to US Critical Infrastructure It is supposed that there is a remote possibility of a foremost cyber attack against US sensitive infrastructure systems at some stage in the subsequen ce years that would consequence in lasting, wide-scale interruption of services, such as a regional electricity outage. The stage of technical knowledge and operational complexity required for such a cyber attack, comprising the capability to generate physical damage or trounce mitigation issues like manual overrides; will be unreachable for most stakeholders during this time outline.3 Advanced cyber participants like China and Russia are implausible to initiate such an overwhelming attack against America outside of a military disagreement or predicament that they consider threatens their fundamental interests. It is evident that isolated nation actors might organize less complicated cyber attacks as a type of provocation or retaliation (Dutton 556). These less sophisticated but extremely motivated actors could hack a number of poorly safeguarded US networks that manage core functions, such as electricity generation, during the next couple of years, however, their capability to cont rol that access to grounds high-impact; universal disruptions will almost certainly be restricted. The previous years, US has experienced a denial-of-service operation against the open websites of numerous US stock exchanges and banks, stakeholders flooded systems with traffic and prohibited some clients from attaining their accounts through the Internet for a restricted period, even though the attacks did not modify customers’ details or affect other monetary functions.4 This is a form of cyber threat that US and the rest of the world faces. In late 2012 attack regarding Saudi oil company Aramco, malevolent actors made over thirty thousand computers on Aramco’s commercial network unusable. The threat did not damage production capabilities. Information Control and Internet Governance It is essential for the US intelligence community to control internet usage and

Work and leisure. What you think about work and leisure based on the Essay

Work and leisure. What you think about work and leisure based on the books (use reference) - Essay Example John Locke argues from the spiritual dimensions that give aspects of work some real value and meaning. For example, he says that God gave nature freely to the universe but human beings used the actions of labor to give themselves property in terms of land, plantations, and buildings to get income value. He further argues that through doing work human beings made money, which is the determinant of the value of work (Locke 36). Therefore, people draw leisure from what they have invested to create support and comfort for their existence. In summary, Locke views work as God-given aspect of life, and the support that accrue to life is due to man improving the nature that God gave. That is to say, work and leisure are gifts from God. In his view, Josef Pieper stipulates that leisure is a mare attitude of mind and a function of the soul that brings the reality of the world societies. Additionally, he illustrates that true religion has its foundations and primarily thrives on leisure (Pieper, Dru and Pieper 17). In other words, he says that leisure gives human beings the time to appreciate the nature of God, hence forming part of human culture. However, in the current society, work is killing entertainment, which will eventually destroy the tranquility of human culture. Pieper’s revelation reveals that work and leisure conflict in the principality, of which leisure is a way of appreciating God’s creation. Therefore, work builds the very elements that create leisure activities such as sports. Schumacher in â€Å"Buddhist Economics,† gives yet another dimension of viewing work and recreation. The author argues that the fundamental source of wealth is work, whose measurement is in terms of human labor. Economist view work as an unavoidable aspect that should be kept to the bare minimum (Schumacher 1). On the contrary, human beings sacrifice their leisure in exchange for income from work.

Day for Night (1973) Movie Review Example | Topics and Well Written Essays - 750 words

Day for Night (1973) - Movie Review Example This movie review aims to summarize, evaluate and analyze the 1973 hit movie Day for Night, which aspires to bring to the audience the aesthetics of cinematography. Though on a first glance it is merely a movie about a movie, the film does more than just tell a story, it portrays the art of story making in a most successful way. Truffaut brilliantly combines real life characters along with fictional characters of Meet Pamela to produce a greatly effective film, which lets the audience relate with the film unit as well as be inspired by their constant endeavor to follow the passion they share for movies. This movie, which falls into the genre of drama, comedy and romance, released in 1973, is the epitome of cinema that deftly portrays the art of filmmaking. Thus, on a superficial note, one can observe that it is simply a movie about a movie. However, on a deeper analysis, the movie effectively illustrates various issues arising in both personal and professional realms regarding the ca st as well as the crew, which a director has to face and conquer in the process of making films. The researcher states that director Franà §ois Truffaut was one of the founding fathers of the French New Wave and an eminent icon in French cinematography. The screenplay writers for this movie, originally titled ‘La nuit amà ©ricaine,’ are Franà §ois Truffaut, Jean-Louis Richard and Suzanne Schiffman, and the film stars world renowned actors such as Jacqueline Bisset, Valentina Cortese, Jean-Pierre Aumont, Jean-Pierre Là ©aud etc. ... The off-screen characters are unbelievably real as they are imperfect with their day to day problems, and this entails the audience connecting with the characters and the predicaments that they face. The whole movie portrays the juxtaposition between the real life members of the film unit as well as the characters they portray in Meet Pamela. Truffaut’s amazing ability lies in the way he develops both the on screen and off screen characters, thus bringing overall finesse to the film and keeping the audience enchanted in the movie making process throughout the film. Truffaut also fulfills his role as a director to cast appropriate actors, which is construed by the incredibly effective performance of each individual member of the film unit with the emotions they radiate through their facial expressions and body language demanded by the particular situations of the movie. The theme of the film is basically the love and passion people posses about movie as well as movie making, wh ich is only emphasized through Joelle’s dialog when she says â€Å"I would drop a guy for a film, but I would never drop a film for a guy† (Day for Night, 1973). Truffaut wants to communicate a message to his audience that no matter what problems they face when they traverse down the path of their passions, they need to stay committed to themselves and the passion that they love and overcome whatever ordeals that come their way. If there is one moral that Truffaut wants to imbibe in the hearts of his audience, it is following their dreams and passion along with always sticking together and being there for one’s family. Though none of the members of the film unit share any blood relation, they are still a big family who sacrifice for the other and are there for them through the ups

American society and its laws Case Study Example | Topics and Well Written Essays - 750 words

American society and its laws - Case Study Example That power can mean those with money and influence in high places who have access to those who formulate the laws and rules [governmental bodies] they see as being in their favor. Or, it can mean a group that does not necessarily have financial power, but power nonetheless in sufficient numbers to influence those who make laws and rules. This type of influence can be seen in lobby groups whose power may lie in their association with a powerful entity, or, the influence may lie with a group large enough to have a negative effect on, say, a politician’s reelection goals if the politician does not promote the law they see as beneficial to their cause. At times those in power seek to create laws and rules that benefit the less powerful, but the act of getting the law or rule passed is still a function of their power. In general, laws are made to maintain order within the culture as perceived at times by special interests and at times by the wider group. Both can be discriminatory and/or can attempt to alleviate discrimination, depending upon the law, who it affects, and whether or not it singles out certain groups and inhibits or restricts their life and behavior. Unfortunately, â€Å"Racism, sexism, heterosexism and class privilege...[when it comes to law and rule making] create a system of advantage and disadvantage that enhances the life chances of some while limiting the life chances of others† (Rothenberg 117). This system has been in place since the beginning and is typified by Thomas Jefferson’s advocacy of a white yeoman class of small farmers who, as property owners, had a vested interested in preserving law and a role in administering it at the expense of poor whites destined to remain the downtrodden labor force. (Rothenberg, from Buck, Contructing Race and Creating White Privilege 35) Alarmingly not much has changed since that time. According to Pharr, the U.S. continues to promote a

Write asummary for the Specific topic i mentioned about Robert Putnam Essay

Write asummary for the Specific topic i mentioned about Robert Putnam and David Campbell, American Grace, (selections - Essay Example According to Putnam and Campbell, affiliation to a religious group does not necessarily depend on the religion of one’s parents (Putnam, and Campbell 134). Although a percentage of children adhere to the religion of parents as they grow and remain adherents even in their adulthood, the trends of the rest of the percentage are more complex than most Americans can imagine. A certain percentage of children are likely to switch the religious affiliation inherited from their parents to a different one. This switch may persist over a long period for some children while others find themselves going back to the original faith from their parents after some time. The research carried out revealed that 10 percent of Americans had swayed to a different religious group before getting back to the original religion (137). Moreover, an approximate of 20 % adhered to a different religious denomination from that of their parents. The fact that religion in the American context exhibits a level of instability becomes very clear. The authors examine the trends deciphered from a research in 2006 to 2007 that exhibit the level of instability of religion. Religion in the American society is a complex issue that needs critical analysis. For example, the number of people lacking any religious affiliation did not change in the two years. However, closer analysis revealed that 30 % of these people without any affiliation in 2007 had one in 2006 but had discarded it. The fact that the total number of people with no affiliation did not change indicates that an additional percentage of people affiliated themselves with a religious group. Such data only serves to highlight that many of the people are at the threshold of having and lacking a religious affiliation. The authors of the book describe these individuals as liminals. In the American society, they account for 10 percent of the

Pre-Columbian History of the Caribbean Indigenous People Essay Example for Free

Pre-Columbian History of the Caribbean Indigenous People Essay Both indigenous groups, Tainos and Siboneys migrated to the Caribbean region. The first indigenous group to migrate to the Caribbean was the Siboneys. Although their origin has been debated, the common perception is that they came from either the southern top of modern day Florida or Mexico. It is estimated that around 500 B. C. they settled in the Greater Antilles region of the Caribbean. This region includes the Bahamas, Cuba and Jamaica. The Taino migration occurred approximately around the same time as the Siboneys. Their migration started from the South American mainland, most notably the area between Venezuela and Colombia to the area known as the Lesser Antilles of the Caribbean. This area included islands such as Trinidad and the Virgin Islands. The Taino utilized canoes to travel between each island during their migration. The canoes were made out of tree trunks and measured approximately 25 meters in length. Each canoe had a travel capacity of approximately 50 people. The main reason for the Taino migration was increased agitation and threats from the Carib indigenous people from the same region in South America. The Caribs were fierce in the their pursuit of the Taino and followed them up into the Lesser Antilles. Culturally, both the Taino and Siboney differed greatly. The Siboneys communed in small societies. Some would argue that they were culturally unsophisticated. They did not make any complex tools, just wood, stone and shells. The Siboney’s also settled by the riverside since they did not practice any form of agriculture. Their diet consisted of easily attainable animals such as fish and reptiles. They also ate wild fruits that were native to the islands. Conversely, the Taino were more advanced than their northern neighbor the Siboneys. The Taino had a complex society that consisted of settlements of as much as 500 inhabitants. They also contained a social structure for each settlement that consisted of a chief known as a cacique, a tier of elders who represented various families of each settlement, women and children. The Taino designated tasks to its members according to their position. Men cleared uninhabited areas of land and fished. Women were in charge of crop cultivation and child rearing. Unlike the Siboneys, the Taino mastered the art of farming. They farmed various crops such as yucca, guava and sweet potatoes. They also hunted various small game around the islands. The Taino also mastered clay pottery. Lastly, the Taino exercised their religious beliefs regularly. They believed in Gods that they called Zemis. The Caicique’s job was to carry out religious ceremonies by nasally ingesting a hallucinogenic mixture of tobacco and crushed sea shells through a long pipe called a cohoba. This snuff allowed the caciques to communicate with their Gods. Unlike the Siboneys, the Taino were a highly advanced society. They played a sophisticated team game called â€Å"Batey†. This game can be considered as the precursor to modern day soccer. Specially designed ball courts were created for Batey. In addition, The Taino also created jewelry and ornaments in which both men and women wore to Festivals and other celebratory events. In conclusion, the Taino and Siboney indigenous people both migrated to the Caribbean region. They both make up the genealogical and cultural starting point for all individuals who hail from the Caribbean region.

“the Effectiveness of Teaching Moral Values to Elementary Essay Example for Free

â€Å"the Effectiveness of Teaching Moral Values to Elementary Essay ABSTRACT Nowadays, we need the improvement in intensity and quality of character building implementation in formal educational institution. This claim is based on the growing social phenomenon, namely the increasing juvenile delinquency in society, such as brawl and various other cases of moral decadence. These phenomena are obviously not expected to happen in our society. Therefore, the formal education institutions which are functioned to create the younger generation is expected to increase its role in the formation of personality of students through increased intensity and quality of character education. Since the reformation of our national curriculum, we have been developing new methods in building the students’ character, which we know better in schools as character education. It has been applied to the national curriculum method which turns around developing â€Å"good character† in students by practicing and teaching moral values and life skill. Moral values and life skill can be taught in a fun way using the media such as music, specifically songs which has a good moral values and life skill. This paper reports the effectiveness of using character development songs in teaching moral values and life skill in SDN Adiarsa III Karawang. The samples taken will be only the 6th grade students. Data are collected through interview and classroom activity. The study reveals that the effectiveness of using character development songs in teaching moral values is unexpectedly successful, though there are some difficulties in organizing the 6th grade class which are great in number. This study is expected to give contribution to those who are planning to conduct a research on character building in English Language Teaching (ELT). Research Question 1)How can songs as a media in CTL of ELT be implemented in teaching moral values? 2)The students’ response to the use of character building songs in CTL of ELT to teach moral values to the 6th Grade students in SDN Adiarsa III Karawang. Background Nowadays, the need of improvement in intensity and quality character ducation implementation in formal educational institutions is increasing. This idea is based on the growing social phenomenon, namely the increasing juvenile delinquency in society, such as a mass brawl and various other cases of moral decadences. These phenomena are obviously not expected to happen in our society. Therefore, the formal education institutions which are functioned to create the younger generation is expected to increase its role in the formation of personality of students through incre ased intensity and quality of character education. Before we discuss further about the need of character education nowadays, it is better to know the definition of character itself. The Sage’s English Dictionary and Thesaurus defines character as â€Å"the inherent complex of attributes that determines a person’s moral and ethical actions and reactions†. American Dictionary of the English Language defines character to be â€Å"the stable and distinctive qualities built into an individual’s life which determine his or her response regardless of circumstances†. Abraham Lincoln once said that, â€Å"Reputation is the shadow. Character is the tree. † Our character is not just what we try to display for others to see, it is who we are even when no one is watching. Good character is doing the right thing because it is right to do what is right. Nancy A. Wood (2008) defines character as an evaluation of a particular individuals moral qualities. It can also imply a variety of attributes including the existence of lack of virtues such as integrity, courage, fortitude, honesty and loyalty, or of good behaviors or habits. When someone is a moral character, it is primarily referring to the assemblage of qualities that distinguish one individual from another. Character building is the way to strengthen one’s character by molds oneself into a productive person within one’s sphere of influence. Developing such personal qualities seems as a purpose of education. Character building in school, we call this term as character education, is applied to the national curriculum method that turns around developing â€Å"good character† in students by practicing and teaching moral values and decision making. On the other word, character education is an investment system of the character values to the citizens of schools that include components of knowledge, awareness or volition, and actions to implement those values (Bila Nastiti, 2010). As Theodore Roosevelt expresses that to educate a person in mind and not in morals is to educate a menace society. His statement implies that if we want to make students good at not only cognitive aspect but also have a competent in moral aspect, we should educate them in a pleasurable condition. Songs are one of a pleasurable media to teach moral values in English subject. English teachers can use songs as part of their classroom teaching repertoire. Larry M. Lynch (2010), states that songs contain authentic language, is easily obtainable, provide vocabulary, grammar and cultural aspects and are fun for the students, especially to Elementary students. The 6th grade elementary students somehow will enter Junior High School later. This is a stage of adolescence for them. According to Ghifari (2004), adolescence is a group of people who are leaving childhood full of childhood dependency and towards the establishment of responsibility. Therefore, teaching moral values through education is important to be implemented in early education, as well as an early preparation for them to face their adolescence later. This research titled â€Å"The Students’ Response to the Use of English Character Building Songs in CTL of ELT to Teach Moral Values to the 6th Grade Students in SDN Adiarsa III Karawang†, is carried out to see how the students response to the implementation of using character building songs in teaching moral values to them. In order to accomplish this purpose, the writer conducts a teaching simulation of Contextual Teaching and Learning (CTL) using songs as a media in English Language Teaching (ELT) and wrote their responses through interview to conclude how the students response. The writer also purposes to see how songs as one of a pleasurable media, can be implemented to teach moral values to the young learners, specifically to the 6th grade elementary students.

Evidence of Bad Character Case Study

Evidence of Bad Character Case Study 1.That Z had sex with T D H The evidence that Z had sex with T D H can be admitted with the agreement of all the parties[1]. However it is unlikely that Z would agree that this evidence could be admitted therefore that X would have to rely on one of the other provisions of section 100 (1) of the Criminal Justice Act 2003 in order to admit the evidence. Section 100 (1) of the Criminal Justice Act 2003 stipulates, â€Å"Evidence of the bad character of a person other than the defendant is admissible if and only if: It is important explanatory evidence, It has substantial probative value in relation to a matter which – is a matter in issue in the proceedings, and is of substantial importance in the context of the case as a whole, or all parties to the proceedings agree to the evidence being admissible Therefore it is likely that Z will try and admit this evidence under s100(1)(b) arguing that it has substantial probative value in relation to a matter that is either a matter in issue in the proceedings or that is of substantial importance in the context of the case as a whole. In order to determine whether or not the evidence has substantial probative value case law prior to the enactment of the Criminal Justice Act 2003 should be considered where it was considered that such evidence could be admitted if it was â€Å"striking similarity[2]†and of â€Å"sufficient probative force to overcome prejudice.[3]† It is likely that this evidence will be admitted. 2.That Z was convicted of wasting police time The evidence that Z had been convicted of wasting police time could again be admitted if both parties agree to the evidence being admitted. However it is unlikely that Z would agree that this evidence can be admitted therefore that X would have to rely on one of the other provisions of section 100 (1) of the Criminal Justice Act 2003 in order to admit the evidence. Section 100 (1) of the Criminal Justice Act 2003 stipulates that â€Å"evidence of the bad character of a person other than the defendant is admissible if and only if: It is important explanatory evidence, It has substantial probative value in relation to a matter which – is a matter in issue in the proceedings, and is of substantial importance in the context of the case as a whole, or all parties to the proceedings agree to the evidence being admissible Therefore it is likely that Z will try and admit this evidence under s100(1)(b) arguing that it has substantial probative value in relation to a matter that is either a matter in issue in the proceedings or that is of substantial importance in the context of the case as a whole. In order to determine whether or not the evidence has substantial probative value case law prior to the enactment of the Criminal Justice Act 2003 should be considered, as above and in consideration of that evidence it is unlikely that the evidence will be admitted. This does not appear to be of substantial importance and it is likely that the jury could reach the right conclusion without hearing this evidence. 3.That W is a lesbian who is prejudiced against men The evidence that W is a lesbian who is prejudiced against men can be admitted with the agreement of all the parties[4]. However it is unlikely that W would agree that this evidence could be admitted therefore that X would have to rely on one of the other provisions of section 100 (1) of the Criminal Justice Act 2003 in order to admit the evidence. Section 100 (1) of the Criminal Justice Act 2003 stipulates, â€Å"evidence of the bad character of a person other than the defendant is admissible if and only if: It is important explanatory evidence, It has substantial probative value in relation to a matter which – is a matter in issue in the proceedings, and is of substantial importance in the context of the case as a whole, or all parties to the proceedings agree to the evidence being admissible Therefore it is likely that Z will try and admit this evidence under s100(1)(b) arguing that it has substantial probative value in relation to a matter that is either a matter in issue in the proceedings or that is of substantial importance in the context of the case as a whole. On this basis it is unlikely that this evidence will be admitted. 4.Psychiatric evidence in respect of Y The evidence that Y is suffering from Potipahr’s Wife Syndrome can be admitted by agreement by the parties. [5] However it is unlikely that Y would agree that this evidence could be admitted therefore that X would have to rely on one of the other provisions of section 100 (1) of the Criminal Justice Act 2003 in order to admit the evidence. Section 100 (1) of the Criminal Justice Act 2003 stipulates that â€Å"evidence of the bad character of a person other than the defendant is admissible if and only if: It is important explanatory evidence, It has substantial probative value in relation to a matter which – is a matter in issue in the proceedings, and is of substantial importance in the context of the case as a whole, or all parties to the proceedings agree to the evidence being admissible X will need to argue that the evidence is important explanatory evidence. Evidence is â€Å"important explanatory evidence† for these purposes if â€Å"(a) without it, the court or jury would find it impossible or difficult properly to understand other evidence in the case, and (b) its value for understanding the case as a whole is substantial[6]. Except in relation to evidence of conduct, which is alleged to be similar to matters in dispute at the trial, evidence of witness’s bad character may not be adduced without the leave of the court[7]. Section 100(3) identifies certain factors to be taken into account by the trial judge, alongside any others considered relevant, in exercising his discretion to grant leave to allow bad character evidence to be given. Such factors include the number of relevant incidents, the lapse of time, and other common sense considerations relating to similarities between past and present conduct and questions of contested identity. Therefor e such evidence will only be admitted if it bears substantial probative value, and the court grants leave. It would therefore be concluded that in this instance that the evidence would be admitted. 5.Previous evidence of V Assuming as discussed above that the X is not successful in admitting any of the evidence (as if he is this will mean that the evidence of his bad character and previous convictions will automatically be admitted) the Criminal Justice Act 2003 contains a dedicated scheme of rules to regulate the admissibility of evidence of the accused’s extraneous misconduct in s101 (1). These rules are different from those rules that exist for the admittance of other witness’s previous character. In criminal proceedings evidence of the defendant’s bad character is admissible if, but only if – all parties to the proceedings agree to the evidence being admissible, the evidence is adduced by the defendant himself or is given in answer to a question asked by him in cross-examination and intended to elicit it, It is important explanatory evidence, It is relevant to an important matter in issue between the defendant and the prosecution It has substantial probative value in relation to an important matter in issue between the defendant and a co-defendant, It is evidence to correct a false impression given by the defendant, of The defendant has made an attack on another person’s character Therefore this evidence can be admitted by agreement by the parties however this is unlikely. Therefore it is likely that the prosecution will attempt to admit the evidence under sections c and d and this are provisions, which are concerned with similar fact evidence. One significant dimension of the â€Å"similar facts† cases concerned the dangers posed by deliberate collusion between witnesses or innocent cross-contamination of their evidence. In determining the admissibility of evidence of the accused’s misconduct in the first instance, however, section 109 obliges the court to treat the evidence as true, unless â€Å"it appears, on the basis of any material before the court (including any evidence it decides to hear on the matter), that no court or jury could reasonably find it to be true[8]. Therefore given the similarities between the previous incident and the current one it is likely that this information will be allowed to be admitted into the current proceedings. The reason for this is that the evidence can either be considered to be important explanatory evidence or alternatively that it is relevant to an important matter in issue between the defendant and the prosecution 6.X’s previous conviction of Exposure The CJA 2003 contains a dedicated scheme of rules to regulate the admissibility of evidence of the accused’s extraneous misconduct in s101(1): In criminal proceedings evidence of the defendant’s bad character is admissible if, but only if – all parties to the proceedings agree to the evidence being admissible, the evidence is adduced by the defendant himself or is given in answer to a question asked by him in cross-examination and intended to elicit it, It is important explanatory evidence, It is relevant to an important matter in issue between the defendant and the prosecution It has substantial probative value in relation to an important matter in issue between the defendant and a co-defendant, It is evidence to correct a false impression given by the defendant, of The defendant has made an attack on another person’s character Therefore this evidence can be admitted by agreement by the parties however this is unlikely. Therefore it is likely that the prosecution will attempt to admit the evidence under sections c and d and this are provisions, which are concerned with similar fact evidence. One significant dimension of the â€Å"similar facts† cases concerned the dangers posed by deliberate collusion between witnesses or innocent cross-contamination of their evidence. In determining the admissibility of evidence of the accused’s misconduct in the first instance, however, section 109 obliges the court to treat the evidence as true, unless â€Å"it appears, on the basis of any material before the court (including any evidence it decides to hear on the matter), that no court or jury could reasonably find it to be true[9]. Section 107 where evidence of the accused’s bad character has been admitted into the trial without the accused’s agreement, under section 101(1) paragraphs (c)-(g), and the court is satisfied at any time after the close of the prosecution’s case that (i) that evidence is contaminated such that (ii) a conviction would be unsafe, â€Å"the court must either direct the jury to acquit the defendant of this offence or, if it considers that there ought to be a retrial, discharge the jury†. Either way, proceedings will not be allowed to continue if it emerges during the course of the trial that material evidence of bad character has been contaminated. A previous conviction can be admitted as evidence of propensity if it falls into either: (i) one of the categories of offences; or (ii) the statement of the offence in a written charge or indictment would be the same. Thus, a person who has been convicted of actual bodily harm and is now charged with actual bodily harm will fall into the second category (same description)-but a person who has been convicted of theft and is now charged with burglary would not. However, the Home Office will introduce two sets of categories of offences-the first broadly comprising all Theft Act offences, the second comprising sexual offences involving sexual contact with children. Therefore given the similarities between the previous incident and the current one it is likely that this information will be allowed to be admitted into the current proceedings. The reason for this is that the evidence can either be considered to be important explanatory evidence or alternatively that it is relevant to an important matter in issue between the defendant and the prosecution 7.Directing the Jury Because of the statutory grounding of the criminal evidence rules the rules on directing the jury, in relation to similar fact evidence and evidence of bad character have altered somewhat. The provisions that we are concerned with here are contained within Section 107 where evidence of the accused’s bad character has been admitted into the trial without the accused’s agreement, under section 101(1) paragraphs (c)-(g), and the court is satisfied at any time after the close of the prosecution’s case that (i) that evidence is contaminated such that (ii) a conviction would be unsafe, â€Å"the court must either direct the jury to acquit the defendant of this offence or, if it considers that there ought to be a retrial, discharge the jury†. Either way, proceedings will not be allowed to continue if it emerges during the course of the trial that material evidence of bad character has been contaminated. Finally, there is a power for the court to discharge the jury and either direct an acquittal or order a retrial if a judge, having admitted evidence of bad character, later decides that such evidence was contaminated. Contamination is defined in terms of evidence that is false or misleading in any respect, as a result of the witness who gave the evidence either having agreed to give false evidence, or being affected by hearing other evidence in the case. It seems these provisions are aimed particularly at allegations of multiple sexual abuse where other allegations are, on occasion, felt to be the consequence of collaboration by different witnesses. In such cases it would be open to the judge to cure the problem by direction to the jury, but where it is felt that direction is inadequate and any subsequent conviction would be unsafe, the judge is empowered to discharge the jury. In conclusion therefore if the judge is satisfied with the evidence and there is no evidence of contamination or collusion then this evidence of the defendant’s previous bad character will be admitted. Bibliography Legislation Criminal Justice Act 2003 Books Dennis I, (2002) â€Å"The Law of Evidence†, Sweet and Maxwell Huxley P O’Connell M, (2004) â€Å"Statutes on Evidence†, Oxford University Press McEwan J, (1998) â€Å"Evidence and the Adversarial Process, Hart Publishing Tapper C, (2003) â€Å"Cross and Tapper on Evidence, Oxford University Press Zuckermann A Roberts P, (2004) â€Å"Criminal Evidence, Oxford University Press 1 Footnotes [1] S100 (1) (C) [2] DPP v Boardman 1975] AC 421 HL [3] DPP v P [1991] 2 AC 447 at 460 [4] S100 (1) (C) [5] S100 (1) (C) [6] S100(2) [7] S100(4) [8] S 109 (2) [9] S 109 (2)

Charles Dickens Great Expectations Essay -- Great Expectations Essays

Charles Dickens' Great Expectations In the novel of Great Expectations by Charles Dickens, one of the pivotal characters is a man named Abel Magwitch. To answer the question of whether this man is a criminal or a victim of society, we must first establish what a criminal is and what a victim of society is. A criminal is someone who knowingly breaks the law for self-gratification. A victim of society is someone who is subjected to outside influences, and is generally mistreated by society. In the context of this novel, a victim of society is also someone who has never been given a chance in life, and has no control over events that occur involving them. Therefore I am going to try and decide which of these two ‘categories’ the character of Abel Magwitch falls into. When we first meet Magwitch in Chapter one our first impressions of him are not positive. Pip describes him as a ‘fearful man’ with a ‘terrible voice’. Although we learn that he is in a terrible state, ‘smothered in mud and lamed by stones’, with a ‘great iron’ on his leg, indicating he has obviously escaped prison and is on the run, we as readers do not feel any sympathy for him. The reason for this is the fact that he is willing to threaten a young boy, seeming to enjoy the power he has over him is almost repulsive to us as readers, making him appear even more harsh. The fact that Magwitch is likened to a dog, he ‘glared and growled’ at Pip, does not help his case. This presents him as an animal, and serves only to alienate Magwitch from the reader. This means that we too share Pips reservations and suspicions about Magwitch throughout the opening chapters, even though it is clear that this man is scared, lonely and hungry enough to thre... ...me suffering as Magwitch. This belief would probably have evolved after his trial with Compeyson, which taught him that the law could be manipulated by class. This shows that Magwitch did not have many criminal intentions, and that he was tricked by Compeyson. In a sense Dickens is trying to show us how real justice can be hard to find. It is because of his low status and poverty that Magwitch never really had a chance. This shows how the justice system has been manipulated by society. Therefore, I think that Magwitch, while having acted like a criminal, is not to blame for his actions and it could be argued that he is even remorseful about them. This shows that he is not a criminal, but a victim of the society he lives in, because he was never given a chance to prove society wrong and make something of his life, he was just labelled and left in jail.

Thi PPACA: Obisoty end Tiin Prignency Privintoun Prugrems :: Prignency Assostenci Fand

Carrint stetostocs ondoceti thet on thi Unotid Stetis 4 uat uf 10 gorls woll bicumi prignent et liest unci bifuri thi egi uf 20 (Herros & Allguud, 2009, p.1314). Thos pupaletoun uf muthirs os muri lokily tu drupuat thin uthir eduliscints on thior egi gruap (Herros & Allguud, 2009, p.1314). In fect, muri then 60% uf tiins whu govi borth bifuri thi egi uf 18 woll drup uat uf hogh schuul, pattong thim et e grietir rosk uf biong ompuviroshid letir on lofi (Herros & Allguud, 2009, p.1314). Addotounelly, thi choldrin uf eduliscint muthirs eri muri lokily tu hevi cumplocetid dilovirois thet cen lied tu chrunoc midocel end divilupmintel prublims (Herros & Allguud, 2009, p.1315). Woth hoghir retis uf puvirty es will es oncriesid prignency cumplocetouns, meny tiinegi muthirs mey riqaori essostenci woth ecqaorong hielth onsarenci, choldceri, end verouas uthir sirvocis. Woth thi pessong uf thi ACA, thi Dipertmint uf Hielth end Hamen Sirvocis on e pertnirshop woth thi Sicritery uf Edacetoun istebloshid e Prignency Assostenci Fand thet dostrobatis $25 molloun ennaelly fur thi foscel yiers 2010-2019 (Buunstre, 2010, p.11). In en ettimpt tu meki ot iesy fur ixpictent muthirs tu bi ebli tu cerry thior prignencois tu tirm, thos grent prugrem pruvodis stetis woth fands, tu bi asid et thior doscritoun, fur fuar spicofoid gruaps uf ectovotois (Buunstre, 2010, p.11). Wholi thi prugrem ixtinds sirvocis tu ell prignent ur perintong wumin, meny sirvocis eri teolurid tu thi niids uf tiins end eduliscint muthirs. Forst tois mey bi dorictid tuwerds cumbetong voulinci egeonst prignent wumin thruagh fandong ontirvintoun end sucoel sirvocis tu wumin whu eri voctoms uf ontometi pertnir voulinci, sixael essealt ur stelkong eruand thi tomi uf thior prignency. (Buunstre, 2010, p.12). Sicundly, thi fands mey asid tu omplimint ectovotois fur tiinegirs thruagh hogh schuul en d cummanoty cintir prugrems (Buunstre, 2010, p.11). Thordly, muniy mey bi dostrobatid tu onstotatouns uf hoghir idacetoun tu essost stadints on eccissong hielth ceri, choldceri end e veroity uf uthir sirvocis (Buunstre, 2010, p.11). Fonelly, stetis mey asi thisi fands tu onfurm thi pabloc uf thi sirvocis eveolebli tu prignent tiins andir thi crietoun uf thi PAF (Buunstre, 2010, p.12). Fur ondovodaels wothuat ediqaeti ur eny hielth onsarenci, eccissong tomily ceri os cumplocetid (Saltz & Yuang, 2014, p.298). Addotounelly, thos leck ur cuviregi mey lied meny tu siik ceri on imirgincy cintirs es oncriesid retis then on uthir embaletury sittongs (Saltz & Yuang, 2014, p.

Villainous Iago of Shakespeares Othello Essay -- Othello essays

Villainous Iago of Othello  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚   Who can compare in depth of evil to the villainous Iago in William Shakespeare’s tragic drama Othello? His villainy is incomparably destructive on all of those around him.    Iago’s very language reveals the level at which his evil mind works. Francis Ferguson in â€Å"Two Worldviews Echo Each Other† describes the types of base, loathsome imagery used by the antagonist Iago when he â€Å"slips his mask aside† while awakening Brabantio:    Iago is letting loose the wicked passion inside him, as he does from time to time throughout the play, when he slips his mask aside. At such moments he always resorts to this imagery of money-bags, treachery, and animal lust and violence. So he expresses his own faithless, envious spirit, and, by the same token, his vision of the populous city of Venice – Iago’s â€Å"world,† as it has been called. . . .(132)    Iago is the â€Å"perfect† bad guy in the sense that his type is just what the audience of 400 years ago expected. Louis B. Wright and Virginia A. LaMar in â€Å"The Engaging Qualities of Othello† comment on how the character of Iago is the wholly expected type of villain for an Elizabethan audience:      Iago at once captures the attention of the spectator. He is the personification of the villain that Elizabethans had come to expect from Italian short stories and from Machiavellian commentary. Villains of this type, as well as those of domestic origin, had long been popular on the stage. From the days of the mystery and morality plays, the characters personifying evil invariably had gripped the attention of audiences, for iniquity always stirs more popular excitement than virtue. (127)    First of all, Iago’s very words paint him for ... ...racter Revealed Through Dialogue.† Readings on The Tragedies. Ed. Clarice Swisher. San Diego: Greenhaven Press, 1996. Reprint from Literature. N. p.: Random House, 1986.    Ferguson, Francis. â€Å"Two Worldviews Echo Each Other.† Readings on The Tragedies. Ed. Clarice Swisher. San Diego: Greenhaven Press, 1996. Reprint from Shakespeare: The Pattern in His Carpet. N.p.: n.p., 1970.    Shakespeare, William. Othello. In The Electric Shakespeare. Princeton University. 1996. http://www.eiu.edu/~multilit/studyabroad/othello/othello_all.html No line nos.    Wright, Louis B. and Virginia A. LaMar. â€Å"The Engaging Qualities of Othello.† Readings on The Tragedies. Ed. Clarice Swisher. San Diego: Greenhaven Press, 1996. Reprint from Introduction to The Tragedy of Othello, the Moor of Venice by William Shakespeare. N. p.: Simon and Schuster, Inc., 1957.      

Massive Tourism Essay

In this globalized world the stress caused by the workload and the problems that occur everyday in our social environment, have a direct effect on the health of the person, who tries to find a way to release the tension. This is why many doctors recommend recreation in the form of travel to avoid harm to our health. Nowadays Tourism has a key part in the lives of every person, but mostly business people. They use it as a way to connect with their children and at the same time, recover their lost energy. These believe has spread all over the world and now Massive Tourism has become an important issue in the Government plans and the Tourism Industry. Massive Tourism happens when large masses of tourist arrive to visit a place. Travel Agencies offer tour packages to groups of people to get lower airfares, room rates, etc. Massive Tourism has a direct effect on the economy of the country, by increasing the incomes and providing more work. But many countries aren’t prepared to receive large groups of people, which causes damage to the culture, infrastructure and also to the environment. Advantages of Massive Tourism  For People Tour Operators and Travel Agencies offer Tour Packages to tourist around the world, to visit and enjoy another countries culture without the need to plan all the activities, transport or accommodations by themselves and by traveling in large groups they get lower costs. This is why the number of tourist has increased, because nowadays it is easier to travel, not to mention cheaper. What most people look for in a trip is to leave all worries and problems behind, and just enjoy and relax for a determined amount of time in another city or country and away form their normal lives. Tour operators can offer lower costs because by making these tour packages they an agreement with the hotel, airlines, museums, etc, who are part of the package. These companies offer the operators a lesser cost, in exchange of promotion, which they get with this tour packages. Both the companies and the tourist benefit from this packages. Also because you travel with a group that will share the same activities and interests it is probable to form relationships and friendships with new people. For Governments Large groups of people arrive everyday to a country, and they expend money by realizing various activities during their stay. For example food, museums, discos, shopping, transport). This is why the country benefits from massive tourism because it has a positive effect on the economy of the country by increasing the incomes. The Tourism Industry is ever growing, which results in more job openings and increases the interest of studying tourism related careers to improve the service given in their country and also to have a bigger involvement to incentive the tourist activities and at the same time, protect the natural patrimony. In addition, massive tourism boosts other kinds of tourism, such s eco tourism which increases investments to create new recreational, and tourist areas. Another advantage of massive tourism is that it improves the relationship between countries. Disadvantages One disadvantage is the rapidly spread of the diseases because of massive tourism. Most people who travels likes to go to a completely different place. For example, they want to visit exotic places. But they do not know the real consequence of their adventure. Sometimes, they are taken by the emotion of the trip and they don’t inform well about the places they are going. One case took place in China. There was a new virus, very contagiously, which spread fast due to the tourists who travel around the world. That way, virus could reach cities like Frankfurt, Toronto etc. As we can see massive tourism helps diseases to expand. Besides humans, animals are also affected by new diseases brought by tourists of other countries. Another important effect of massive tourism is the one on the culture. Now we are living in a globalize world. This means that many aspects are the same in different countries. When many tourists arrive in a country like ours, the people of the host country start to behave like them. Little by little they start changing their image. The impact caused by tourist is strong in some places. For example in our jungle many amazon tribes have lost their traditions. Now they make presentation of typical dances of their tribes only for tourists. Once the tourists leave their tribe, these people start to behave as if they were from the cities. Their naturalness is lost. Same case happens in the highlands. Language is also affected by massive tourism. Nowadays most people understand English. In one way this is very practical for tourists but on the other hand English absorbs the other languages. The attraction of a country, in some cases, is based on the language. If one person wants to go to France in order to learn French, he will find that most people like to speak English or Spanish. The language is part of the culture in a country and it shouldn’t be change. When you see only tourists in one place, you will realize that the lifestyle s affected too. Being surrounded by tourists changes the way you act. This case is presented everyday in Ibiza. This international place has very few Spanish inhabitants. For this little population, life has acquired a different face. Their neighbors are no longer Spanish people but tourists. The way you treat tourists is not the same as you treat people from your country. That is why the lifestyle changes in places like Ibiza that receive mass ive tourism. One of the biggest effects of massive tourism is on the environment. Massive tourism can imply more incomes but is also means more people to attend and too much garbage. Too many people in one place can cause a mess. In fact the more disturbed is the people of the host country. The infrastructure suffers and is damaged because it can not stand multitudes. To illustrate this point Macchupichu is a good example. Recent investigation has revealed that Macchupichu and the whole city of Cuzco are suffering the consequences of the disorganized coming of tourists, especially in the high season. Conclusion Nowadays people are looking for ways to canalize their energy and just for a couple of days, get away from their problems, and meet new cultures and new people. As we have seen massive tourism is an alternative for people that has tight schedules and no time for recreation or just stop to breathe. This is why massive tourism does not only benefit individuals but also the whole society and encourages the population to take interest in the tourism industry and the protection of their culture. Nevertheless Massive Tourism also has a negative aspect for the countries if it is not treated as it should. An organize tourism brings benefits for sides, tourists and countries. Sometimes the solution isn’t in the quantity but in the quality of the services and the experience. In Peru’s case, this negative impact has taken a toll on the infrastructure in some important cities like Cuzco. This is way the authorities have started to develop new plans to organize these cities to receive an organized tourism without damaging the city.

Chinese and Greek Mythology

The Diverging Commonalities of Creation Myth’s Long ago, people wanted to acquire a better understanding of the beginning of the universe which ultimately resulted in the establishment of religions, beliefs and most pertinent, creation myths. Mythology provides explanations for the worlds mysteries especially in regards to the creation of Earth, Humans and the environment.This comparative paragraph analyzes the similarities and differences between a Greek myth entitled, The Beginning of Things, and a Chinese myth named, Heaven and Earth and Man, contrasted in the aspects of conflict, solutions, heroic action, and the education of the first humans. Conflicts arise for different concerns but after the battles cease, peace is restored because of supernatural intervention, the world advances and progresses to prevent future misfortune. Firstly, if peace is kept in the heavens of Greece then there will be less despair on Earth.The battle of authority results in a punishment system being enforced to confine cruel people and prevent rebellions. In ancient Greece there was a constant power struggle for the gods because of the underlying fear that their children would replace them in the chain of command. The text supports the argument of development and enhancement after unreasonable decisions are made by the deities; If any of them breaks the oath, for one year he lies breathless, and cannot partake of sweet nectar and ambrosia; after that year he is cut off from the meeting of the gods for nine years more, and then only may he come back and join their company. Rouse, 3) During the destruction of the battles, evil is unleashed and causes chaos in the land. The justice system, which is created in response to Cronuses’ rebellion, is essential for any society to continue successfully. There is heroic involvement in both myths, with Zeus in particular in Ancient Greece. Zeus defeated his father and saved his brothers and sisters after being swallowed and tra pped in his stomach. Cronuses’ awful deed deserves punishment which results in Zeus creating the Underworld and a standard of the amount of time spent punished.In fact, the Chinese story also includes a quarrel, different in rationale but improvement after the disagreement is a prevalent theme in both. Subsequently, in respect to the Chinese myth, after the war between fire and water, the pillar was destroyed; Nu-Kua repaired the gaps in the sky by supporting the sky with additional blocks. The literature provides evidence to confirm this line of reasoning; Block by block, she patched the holes in the sky. Lastly, she killed a giant turtle, and cut off its powerful legs to make pillars between which the sky is firmly held over the Earth, never again to fall. Birch, 7) After chaos returns for the second time, when the elements fight against each other, involvement from spirits resolves the crisis and mitigates harm from humans. The irrational and aggressive clash between fire and water causes destruction but also provides reasoning for the position of the oceans and world geography. Apart from the similarities, there are many discrepancies circulating around the topic of conflict. In the Greek myth, conflicts originate from the desire to establish power and authority by rebelling. First, Cronus rebelled against his father Uranus and Zeus against Cronus followed.The competition is caused because children inherit their parents’ position and both gods prevent this from happening by swallowing or imprisoning them. On the contrary, the Chinese dispute is against the elements fire and water. In Chinese mythology, fire is masculine and symbolizes strength, aggression, impulsiveness. Water is considered feminine and symbolizes fluidity, downward energy but has the potential to be noisy. The conflict is probably caused because the elements are opposites and naturally enemies. This clash of the elements is a result of senseless hostility and not a fight for control.The difference in culture is what causes the significant differences in myths. Evidently, in Greek mythology acquiring status and supremacy is valued whereas there isn’t a sense of hierarchy but instead teamwork in China. According to the Asian myth, the spirits all work together towards a common goal which is to enhance and protect the Earth. Another obvious commonality in relation to either conflict is the presence of a supreme being which triggers and assists the chain of events which form the World. The Greek mythology had many different supreme beings which were responsible for various forces on Earth.The Chinese version, only included two main beings, one which was the result of the environment and the other was the creator of the human race. Comparative mythology also requires examining the distinction between the ideas of how both cultures though the Earth was created. An indication of how diverse the culture and beliefs of people is demonstrated in the topic of the formation of Human beings and the surrounding eco-system. The creation of humans, wildlife and geographic landscapes varies with the idea of the Greek Gods sculpting most organisms hemselves whereas the Chinese believe Pan’Ku’s body transforms into the environment. The aspect of creation and the environment is portrayed very differently in both legends. The number of dissimilarities outweighs the number corresponding ideas surrounding the mystery of the beginning of the Universe and our existence. In ancient Greece, after a period of chaos and disagreement between the deities a clever titian named Prometheus establishes the first human and provides luminosity and warmth in a world, swallowed by darkness after the sun sets.Prometheus sculpts animals and accidentally, the first human out of clay and began to teach them how to survive including hunting and making fire; Prometheus was very much pleased with his new pet. He used to watch men hunting for food and liv ing in caves and holes, like ants or badgers. He determined to educate men as well as he could. (Rouse, 2) After rebelling by taking responsibility for the Earth underneath the heavens, Prometheus entertains himself by making models out of clay. Accidently, he creates humans and spent most of his time teaching humans how to continue to exist.Prometheus sculpts humans by accident whereas Nu’Kua from the Chinese myth wants to produce beings that will aid to cure her solitary state. To contrast, in the Chinese myth, the weather conditions, mountains, rivers and vegetation are all created by Pan’Ku’s body. Additionally, after humans are created by Nu’Kua, they are taught many vital skills in addition to simply the ability to survive; â€Å"Who in his life [Pan’Ku] had brought shape to the universe, by his death gave his body to make it rich and beautiful†¦ to the Earth he gave his body† (Birch, 6).In the Chinese story, the environment is no t created by a specific spirit but instead transforms from a god into the surrounding nature and landscape. A further comparison against the Greek tale is the little explanation about how the land and plants are created except for the separation of sky and ground which reveals an already existing ecosystem. Moreover, the humans in the Chinese myth are taught how to communicate, reproduce and to live in peace. The humans in ancient Greece are never taught skills beyond survival. Finally, there is an evident variation for the reasons to assemble humans.Nu’Kua intends to create a creature that will provide her relief from isolation meanwhile Prometheus is only amusing himself and the first human emerges entirely unintentionally. Nevertheless, both fairy-tales have a couple of resembling principles. To begin with, humans are formed and educated by the deities. The first humans were taught to hunt, gather food, and construct shelter to avoid perishing as a species. The principal o bjective is to aid humans to continue to populate and the justification in both fables was that supernatural intervention maintained the evolution of such a powerful species.Magical clay was used in both myths as the main material in the production of creatures and human beings. The motive for why these two parables are so similar is to emphasize how there is an external influence which assisted the formation of humans because it is difficult to believe that simple resources could have conceived such complex living, breathing creatures. Additionally, as a society in the present day, education is a requirement and essential for the genetic continuity of the human race, peace and maintenance of the Earth’s resources.By the means of education can one’s potential be used to maximum extent. It is natural for the authors of these short fictitious stories to assume the hero’s and goddesses teach humans because then there will be no foundation to carry on the sharing of lessons and information. In conclusion, it is in the nature of humans to wonder about the unknown and search for answers. At the foundation of nearly every culture is a creation myth which explains how the wonderful mysteries of the Earth came to be.Despite geographical barriers, many cultures have developed creation myths with the same basic elements and structure. However, there are many cultural and societal influences which cause variations in the beliefs and alter the overall creation myth from region to region. Apart from the fundamental similarities, the Greek and Chinese ideologies deviated in certain aspects of the myth because their values and morals as separate countries have impacted, adapted and evolved differently in response to world events.