Month: July 2017

Western Ideals

The Western Evils The infiltration of western ideals into the Japanese Culture had forever changed customs and traditions of the Japanese society as a whole. Yet was it as it was stated in a 1941 pamphlet issued by the Japanese Ministry of Education entitled “The Way of the Subjects. ” “this country has been widely seeking knowledge in the world since the Meiji Restoration, thereby fostering and maintaining the prosperity of the state.
write an essay conclusion
With the influx of European and American culture in this country, however, individualism, liberalism, utilitarianism and materialism began to assert themselves, so that the traditional character of the country was much impaired and the virtuous habits and customs bequeathed by our ancestors were affected unfavorably” Had the infiltration of individualism,liberalism,utilitarianism and materialism corrupt the once glorious and honorable society of Japan? Or perhaps had it enlightened their society to a new way of thinking?

To answer these questions I’d like to give a brief highlight of how women were viewed in Japanese Culture prior to the infiltration of the western ideology. To do so I will be referencing Andrew Gordon’s book entitled: A Modern History of Japan. To start off I’d to address the role of women prior to the infiltration of western ideology. More precisely the the views of the Orthodox in the Tokugawa society, that being that “women should be kept ignorant and in the kitchen. ”[1] However that wasn’t the case rather it was that this belief was more to keep women as submissive an obedient .

It was further brought out that women worked as managers of farms for the wealthy in addition to their regular household duties. [2] So exactly how did this system change after the infiltration of the western ideology? Well to answer this question I’m going to reference Funichiro Tanizaki’s book entitled: Some Prefer Nettles and Nakano Makiko’s book entitled: Makiko’s Diary. When we look upon the example set by Makiko in Nakano Makiko’s book entitled: Makiko’s Diary, we can see no change in the sense of a submissive an obedient partner.

An example of this can be taken from how Makiko’s spouse frequently parties and she waits up for him every night. [3] However the change that is displayed by Makiko is that of becoming more materialistic. This can be seen through out the text as she speaks of the gifts that they had received an especially when she talks about the camera that they had came to posses. [4] So what of the example set forth by Funichiro Tanizaki’s book entitled: Some Prefer Nettles? Well as seen in the beginning of the book Kaname’s wife Misako was anything but loyal.

This is clearly show through the fact that his wife had another lover by the name of Aso. [5] Another theme that found its way through this book as well is the materialistic desires of the people in their society. A picture is painted through the illustration of the prostitute that Kaname goes to see by the name of louise. In the book it speaks of how she has a taste for things western and of course money. [6] Given these examples can it honestly be said that the infiltration of western ideology had corrupted the Japanese Culture?

Well as we can clearly see, yes there was a big difference between what was acceptable prior to the infiltration of western ideology, then to as it was after. However to say that it was because of the infiltration of western ideology that made this all come to be is rather a foolish statement. The fact is that these ideologies; individualism, liberalism, utilitarianism and materialism are merely nothing more then human nature. It can honestly be said that with the infiltration of western ideology the Japanese people were allowed to be more free to express themselves more freely then before.

Then again I maybe wrong, partly because according to the Japanese Ministry of Education I have been corrupted by these western evils. ———————– [1]Andrew Gordon: “A Modern History of Japan” (Oxford University Press,2009), 32 [2]Gordon, 33 [3]Nakano Makiko, “ Makiko’s Diary”(Stanford University Press,1982),102 [4]Makiko,150-152 [5]Funichiro Tanizaki, “Some Prefer Nettles” (First Vintage International Edition,1955),4 [6]Tanizaki,165-171

Time Frames

Nolli me tangere he Noli me tangere [1] is a novel written by Jose Rizal , and published in 1887 , in EuropeNoli me tangere, meaning “don’t touch me” / “touch me not”, is the Latin version of words spoken, according to John 20:17, by Jesus to Mary Magdalene when she recognizes him after his resurrection. El filibusterismo El filibusterismo (lit. Spanish for “The Filibustering”[1]), also known by its English alternate title The Reign of Greed,[2] is the second novel written by Philippine national hero Jose Rizal.
write an essay comparing and contrasting
It is the sequel to Noli Me Tangere and like the first book, was written in Spanish. It was first published in 1891 in Ghent, Belgium. Throughout the Philippines, the novel is read in senior high schools. Uncle Tom’s Cabin; or, Life Among the Lowly is an anti-slavery novel by American author Harriet Beecher Stowe. Published in 1852, the novel “helped lay the groundwork for the Civil War”, according to Will Kaufman 1. Period of Re-orientation (1898-1910) Periodicals El Renacimiento-founded in Manila by Rafael Palma in 1901 Philippines Free Press-established in Manila in 1905 by R.

McCollugh Dick and Dr. Theo Rogers Poetry Sursum Corda (lift up your hearts) Written by Justo Juliano in 1907, was the first work to be published in English, appeared in Renacimiento My Mother and her Air Castles Written by Jan F. Salazar in 1909 Also published in Renacimiento To my Lady in Laoag By Proceso Sebastian in 1909 Drama -R. I. P (1902) -Walang Sugat (Zarsuela) -Sigalot ng mga Filipino at mga amerikano (1898) -Los Ramitos de Flores (Flowered Boughs), 1908 written by Severino Reyes -Kahapon, Ngayon at Bukas (1902) -Bagong Kristo (1907) by Aurelio Tolentino

Fictional Prose -Maring (1908) -Buhay (1909) by Aurelio Tolentino Non Fiction Prose -La Punta de Salto ( the place of the origin) written by Macario Adriatico 2. Period of Imitation (1910-1925) Essayists of this time were Carlos p. Romulo, Jorge C. Bocobo, Mauro Mendez, Vicente Hilario Short Stories Dead Stars by Paz Marquez Benitez Newspapers and Periodicals Bulletin Philippine Herald(1920) Philippine Review The Independent Rising Philippines and Citizens The Philippine Education Magazine (1924) Writers during this period Bernardo P. Garcia

Eulogio B. Rodriguez Marcelo De Garcia Procopio L. Solidum Lorenzo E. Paredes Zoilo M. Galang Eliseo Quirino Vicente Hilario Rodolfo Dato Carlos P. Romulo The Sea by Natividad Marquez 3. Period of Self Discovery (1925-1941) Conception Marcelo De gracia 1896 by Aurelio Alvero – To a Lost One by Angela Manalang Gloria – Prayer of a Student by Tarrosa Subido SHORT STORY – Dead Stars by Paz Marquez Benitez ESSAYS – The Making of a Writer by Salvador P. Lopez PLAYS – Shadows and Solitude by Claro M. Recto 4. Postwar Re-orientation (1945) POETRY THE MARCH OF DEATH BY BIENVENIDO SANTOS – TO MY NATIVE LAND BY TARROSA SUBIDO SHORT STORY – MY FATHER’S TRADEGY BY CARLOS BULOSAN ESSAY – SHALL WE WALK? BY PURA SANTILLAN CASTRENCE 5. The Rebirth of Freedom (1946-1970) POETRY – WHEN I SEE A BARONG BARONG BY MAXIMO RAMOS SHORT STORY – PLIGHTED WORD BY NARCISO G. REYES – SCENT OF APPLES BY BIENVENIDO N. SANTOS PLAYS – CADAVER BY ALBERTO S. FLORENTINO ESSAY – THEY CALLED IT BROTHERHOOD BY MAXIMO V. SOLIVEN 6. Period of Activism (1970-1972) POETRY – VALEDICTION SA HILLCREST BY ROLANDO TINIO BEGGAR CHILDREN BY EMMANUEL TORRES 7. Peiod of the New Society (1972-1981) POETRY – PHILOSOPHER’S LOVE SONG BY TITA LACAMBRA AYALA – MONTAGE BY OPHELIA ALCANTARA DIMALANTA SHORT STORY – THE TOMATO GAME BY NVM GONZALES ESSAY – I MARRIED A NEWSPAPERMAN BY MARIA LUNA LOPEZ 8. Period of the Third Republic (1981-1985) POETRY – DEATH LIKE STONE BY ALFREDO NAVARRO SALANGA FABLES – THE EMPEROR’S NEW UNDERWEAR BY MYNARD A. MACARAEG – THE CROWN JEWELS OF HEEZENHURST BY SYLVIA MENDEZ VENTURA – THE KING’S COLD BY BABETH LOLARGA 9. Contemporary Period (1986)

Accounts Project 2

Introduction to Financial Accounts Final Accounts Project Topic: – Final Accounts Teacher: – Ms. Reshma Shaikh College: – K. C. College Class: -FYBMS Roll No: – 54 Student Name: – Shabbir Mehta What Is Final Accounts? The accounts & accounting statements prepared by a business concern at the end of the accounting year on the basis of trial balance & additional information to ascertain profit or loss of the business done during that accounting year are collectively called final accounts. Index Page No. . Brief Overview……………………………. …… 3 2-Need & Importance of Final Accounts …………………….. 5 3. Pro Forma of Final Accounts………………………… 6 4. Bibliography …………………………………. 9 5. Thank You Note……………………………………………….. 9 Brief Overview In Final Accounts, two types of accounting statements are prepared, Viz. Trading Account: – Trading account is a part of income statement, prepared on the basis of direct expenses & direct incomes of the business concern.
write an essay comparing two poems
Trading account is prepared for calculating the gross profit or gross loss of a business for a given period. Debit balance of trading account indicates gross loss & credit balance shows gross profit. The balance of trading account is carried to profit & loss account. Gross profit is transferred to the credit side of P & L A/C & gross loss is shown on debit side of P & L A/C. According to J. R. Batliboi, “The Trading Account indicates the results of buying and selling of goods.

While preparing this account, the general establishment charges are ignored & only the transactions related to goods are included. ” Profit & Loss Account: -Profit & Loss Account is a second part of income statement, prepared on the basis of indirect incomes & indirect expenses of the business concern. Profit & Loss Account is prepared to ascertain net profit earned or net loss suffered by a business concern during the accounting year. Debit balance of P & L A/C indicates net loss sustained whereas credit balance of P & L A/C shows net profit earned in a business activity.

According to Prof. R. N. Carter, “A Profit & Loss Account is an account into which all gains and losses are considered in order to ascertain the excess of gain over the losses or vice –versa. ” Balance Sheet: -the Balance Sheet is not an account but a statement showing the financial position of a firm, as on a given date in the form of assets & liabilities. On the left hand side of the balance sheet closing balances of all types of liabilities are shown & on the right hand side closing balances of all types of assets are shown.

A. Palmer, has defined the term Balance Sheet as, “A statement on a particular date showing on one side the trader’s property & possessions & on the other hand the liabilities. ” Trial Balance: -Trial Balance is a list of balances of various ledger accounts. It is prepared at the end of the accounting year. It includes all closing balances of various ledger accounts maintained in the book of account of a firm. Thus, Trial Balance is not an account but a statement showing the list of balances of all ledger accounts.

When Trial Balance agrees or tallies, it ensures arithmetical accuracy of accounts kept in the book of accounts. Final accounts are usually prepared on the basis of agreed trial balance. Adjustments: -Adjustments refer to the additional information relating to some items of accounts, given outside the trial balance for considering the same while preparing final accounts. Every adjustment is to be given two effects, under two different account heads, one of which is to be debited to one account & a corresponding credit is to be given to other account.

Need & Importance of Final Accounts (1)To verify and check the arithmetical accuracy of the accounts maintained by the business & thereby to detect mistakes, frauds & misappropriations, if any. (2)To ascertain gross profit earned or gross loss suffered in the business for a particular period, usually in a financial year. (3)To ascertain net profit or net loss made in the business for a particular period, usually in a financial year. (4)To find out financial position of the business, i. e. ssets owned & possessed by the business & liabilities owed to outsiders by the business as well as capital investments made by the owners. (5)To determine the tax payable to the government. (6)To decide whether to continue the business or to give up the business activities or to shift over to some other business. (7)To find out the various types of expenses for comparison with the past year’s expenses. (8)To find out the opening and closing stocks of the goods. (9)To fix a reasonable price of the product by considering its manufacturing cost. 10)To find out the rate of return on the investment to ascertain the earning capacity of the partnership firm. (11)To gauge the efficiency & progress of ht firm’s business through comparison of the past few year’s net profit with the current year’s net profit. Pro Forma of Final Accounts 1. Pro Forma of Trading Account: In the books of ………. ……… &……… Dr. Trading Account for the year ended 31st march, 20….. Cr. Particulars| | Amount Rs. | Particulars| | Amount Rs. To opening stockTo purchasesLess: purchase returns/ returns OutwardsTo wagesTo carriage/carriage inwardsTo factory salariesTo import dutyTo freight To octroi & cartageTo royaltyTo works manager’s salaryTo Gross Profit c/d| xxx(-)xx| xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXXXX | By salesLess: sales return/returns OutwardsBy goods distributed as free samples By goods destroyed by fireBy goods withdrawn by partnersBy closing stock By Gross Loss c/d| xxx(-)xx| xxxxxxxxxxxxxxxxxxXXXX| 2. Pro Forma of Profit & Loss Account: Dr. Profit & Loss Account for the year ended ………. ……….

Cr. Particulars| Amount Rs. | Particulars| Amount Rs. | To Gross loss b/d(Transferred from Trading account)To salariesTo unproductive wagesTo rentTo insuranceTo postage & telegramTo courier chargesTo printing & stationeryTo repairs & renewalsTo sundry expensesTo commission & allowanceTo advertisement expensesTo goods distributed as free samplesTo bad debtsTo provision for discount on debtorsTo sales taxTo depreciationTo loss on sale of fixed assetsTo loss on by fire/theftTo Net profit (Transferred to capital account )| xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

XXXX| By Gross Profit b/d(Transferred from Trading account)By commission received/earnedBy discount received/earnedBy interest on investmentsBy bad debts recoveredBy provision for discount on creditorsBy sundry incomesBy rent receivedBy profit on sale of assetsBy profit on sale of investmentsBy Net Loss(Transferred to capital account)| xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXXXX| 3. Pro Forma of Balance Sheet Balance Sheet as on …… …….. Particulars| | Amount Rs. | Particulars| | Amount Rs. Capital A/cOpening Balance Add: Net Profit Less: DrawingsLess: Net LossGeneral ReserveLoan from BankOverdraft Sundry CreditorsBills PayableOutstanding ExpensesIncome received in Advance| xxx(+)xx xxx(-)xxxxx (-)xx | xxxxxxxxxxxxxxxxxxxxxxxxXXXX| GoodwillLand & BuildingsLess: DepreciationPlant & MachineryLess : DepreciationFurnitureLess: DepreciationInvestmentsSundry DebtorsLess: Bad DebtsClosing StockBills ReceivableCash in HandCash at BankIncome Receivable Prepaid Expenses| xxx(-)xxxxx(-)xxxxx(-)xxxxx(-)xx| xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXXXX|

BIBLIOGRAPHY This project was made by taking information from the following sources: – * FYBMS – Introduction to Financial Accounts Book. * Wikipedia. com * HSC Book- Keeping & Accountancy Book Thank You Note I would like to thank Ms. Reshma Shaikh for giving me this project. I would also like to thank my friends, parents, & teachers due to their inspirations & well Wishes this project is a success.

I would also like to thank all those people who allowed me to learn some of their innermost Secrets. There are no losers in losing, only losers in not wanting to win. – Jesus M. Trejo Hope doesn’t guarantee anything – hard work does. -Reggie Jackson Sincere Thanks, Shabbir Mehta

Disney Strategic Planning Initiative

Any organization would need to make sure it is on solid ground before taking a chance on growth and return. Strategically the initiative would be to build a relationship between three solid areas; sell the strategic need first, operational development, and financial planning. Our team paper will illustrate a strategic initiative for the Disney organization as well as identify an initiative discussed in Disney’s Annual Report. The focus will look at how the initiative affects Disney’s financial planning and explain how the initiative can affect the costs as well as sales within this organization.
write an essay computer
Last but not least, our paper will describe the risks associated with the initiative and financial effects the risks may have to the organization. The conclusion will recap the importance and value of the relationships between the strategic and financial planning initiatives within The Walt Disney Company. Strategic Planning Initiative The Walt Disney Company Annual Report provides financial information with a solid structure plan; to develop a creative market and sell to consumers.

However, a major concern for Disney would include inaccuracies and risk to operate the business. Because of the volatility of the world’s economy Disney cannot always accurately predict the corporations’ future successes or failures. Disney does use a value and risk model (VAR) at a 95% confidence level to estimate the one-day loss in interest rate, foreign exchange, or market sensitive equities. These financial objectives are important because they affect the corporations’ working capital daily.

The goal of this paper is to address the inaccuracies of the projected earnings and create a more confident and accurate process of planning financial gains or losses. When planning the financial outlook for the corporation, the accounting department needs to observe different financial attributes for a past period. They must confidently predict what the change for that timeframe will be. The strategic planning initiative is to determine whether the confidence level will increase to 98% or 99% or should the retrospective financial trends be looked into for a greater period.

Determining what the best route to confidently and accurately predict the financial future is the strategic plan. The Initiative Effect on Cost When a company develops a strategic planning initiative, the company needs to take into account how the initiative is going to affect the costs that drive the company. The Walt Disney Company’s strategic planning initiative is no different. The Walt Disney Company needs to take the cost drivers into account when developing an initiative, specifically the costs that will affect the working capital.

The organization does use the VAR model for the initiative, but if the organization does not develop a financial plan in the strategic planning process, the company will not be able to forecast when an outside source of financing is needed. The costs of the company can rise higher than the sales creating illiquidity. This is from an excess of outside financing (Keown, Martin, Petty, & Scott 2005). By calculating the VAR, the Walt Disney Company will be able to estimate the levels of loss that will occur based on low profitability.

If the organization can use this to take into account an increase in the organization’s sales, Walt Disney Company can predict what the inventory and accounts receivable will be to keep the company going strong. The organization will know when the different projects of Walt Disney Company will need to expand or cutback on inventory, accounts receivables, and investments. The assets of Walt Disney Company will most likely need to be financed, so projecting the organization’s assets level is imperative to the financial strength of the organization.

In addition, The Walt Disney Company takes into account the costs, so the shareholders obtain a vast return (Mayo, 2007). Disney takes into account the borrowing rates when the organization is developing the initiative. By obtaining lower rates, the company helps to reduce the cost of capital creating more of a return for the shareholders (Keown, Martin, Petty, & Scott 2005). The Initiative Effect on Sales A major element in any business is the importance of increasing sales revenue, and Disney is no exception to the rule.

Disney’s strategic plan is to “create[e] great entertainment that people want to experience; using new technology to maximize the quality and reach of that entertainment; and growing the businesses in promising international markets to extend the impact of that entertainment” (Fiscal Year 2010, Report, 2011, p. 3). An ambitious goal; however, Disney has proven capable in increasing sales revenue. Disney witnessed a decrease in sales of about 4%, or $1. 7 billion from 2008 to 2009. By implementing this strategic plan, Disney’s sales performed well with a nearly two billion dollars increase from 2009 to 2010.

As part of its strategic plan, Disney set out to expand, update, and revitalize its brand. Disney expanded and updated its amusement parks and hotels. Blockbuster hits like Tangled and rebooted Tron: Legacy came out in theaters in 2010. To top it off, Disney acquired Marvel Entertainment Inc. , including a collection of some 5,000 Marvel characters. Disney displays one of its greatest attributes entertain in new and innovative ways, translating into increased sales. These increased sales have proven to serve the company well and should continue to serve them well into the future.

Risks Associated with the Initiative and Financial Effects The Initiative and financial risk that Disney currently faces is in intellectual property protection, the recent decline in demand of the products due to the U. S. , Global, and regional economic conditions, changes in consumer tastes, and technology. According to Disney SEC filing 2010 in ITEM 1A: Risk Factor, it states that, for an enterprise as large and complex as the company, a wide range of factors could materially affect future developments and performance.

Therefore, Disney has a risk management department to research, analyze, and produce prevention planning against future risks for existing and future projects. This is administered to obtain an action plan prior to the risk unfolding causing a negative financial impact. Establishing such a plan prior to a devastating result this is put in place to correct the risks to move forward with the development. According to the textbook, Financial Management states, “risks from economic and currency problems abroad can be devastating” (Keown, Martin, Petty, & Scott, Jr, 2005).

Disney’s risk effect in the area of financial initiatives occurred within the reconstructing and impairment charges. The closures totaling $132 million in impairment charges, which consisted of write-offs of capital costs related to film projects that were abandoned such as ESPN Zone locations and studio production facility closures. These establishments are created to increase revenue and resulted in costing Disney quite a bit of money due to the decline in the economy’s health. This was a result of taking a risk with a huge loss.

This is one of the mishaps experienced by Disney; however, it did not cause a business wide closure. Conclusion Within this strategic initiative paper, the focus was on the relationship between strategic and financial planning. The Walt Disney Company stayed focused on their long-term strategy, efficiently managing costs as well as sales to deliver future growth within the organization. The Walt Disney Company, following the vision of founder Walt Disney, has embraced technology change insight of risk and maintained an unwavering commitment to their business, employees, and consumers.

Concerning quality, no name shines more brightly in family entertainment than Disney. . References Financial Management: Principles and Applications, Tenth Edition by Arthur J. Keown, John D. Martin, J. William Petty, and David F. Scott, Jr. Published by Pearson PrenticeHall. Mayo, H. (2007). Basic Finance. Retrieved from https://ecampus. phoenix. edu/content/eBookLibrary2/content/TOC. aspx? assetdataid=19fd9e7c-34ba-4899-be1f-e0b1abd2951a&assetmetaid=4b986427-68cc-4529-b585-c9e333284405. The Walt Disney Company (2010). Annual Reports. Retrieved from http://corporate. disney. go. com/investors/annual_reports. html