Monday, April 5, 2021

Robert Frost:poetry

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The poetry of Robert Frost contains two major themes of nature The exploration of beauty and nature, and the interaction between man and nature. The role of these themes will be discussed in "The Tuft of Flowers", "Stopping by the Woods on a Snowy Evening", "Once by the Pacific", and "The Most of It". It has been said many times that "all men have a common bond, or a thread that joins them together with nature." Robert Frost's poem "The Tuft of Flowers" explores the existence of such a bond, as experienced by the speaker. In the everyday circumstance of performing a common chore, the speaker discovers a sense of brotherhood nature. Frost contrasts a sense of aloneness with a sense of understanding to convey his theme of unity between man and nature. To understand the setting of the poem, one must first understand how grass was mowed in the time period in which the poem was written (106). Grass was mostly mowed by hand using a scythe. It was often done in the dew of the morning for better mowing. This left the grass wet, and it needed to be scattered for drying. The phrase 'turning the grass' referred to the scattering of the grass for drying. In "The Tuft of Flowers", the speaker has gone out to turn the grass. Whoever did the mowing is already gone, for there are no signs of his presence. The speaker is alone. Then, a butterfly catches the speaker's attention, and leads his gaze to a tuft of flowers, which the mower chose to leave intact. The patch of beauty left by his fellow worker causes the speaker to feel that he is no longer alone. There is a sense of understanding between the speaker and the mower, and nature, because an appreciation of beauty unites them. Frost uses peaceful images to relate the feeling of his poem. The setting is in a grassy field with a brook running through it. The tranquil feeling is added to by a silent butterfly, which searches for a flower upon which to land. In keeping with the peaceful surroundings, Frost speaks of a long scythe "whispering to the ground," and of hearing "wakening birds around." "The Tuft of Flowers" does not contain a definite meter, but it does have a strict rhyme scheme. The poem is organized in couplets, each of which contains a single thought. This makes the poem more charming and gives it simplicity, which adds to the overall feeling of peace and tranquility. Many people consider Robert Frost to be one of Americas greatest poets, and one of his best known poems is Stopping by Woods on a Snowy Evening. In the poem, Frost describes a person stopping just outside of town in a wooded area with his horse. He stops for a moment to appreciate the wonder of the world that he has spent so much time in, something that he may not have done much in his younger years. The horse could be a symbol of the pressures of the rest of the civilized world. The horse nudges the speaker on as if to ask if there is some mistake, just as society might nudge someone into movement and not understand the necessity of stopping to smell the roses. The last three lines of the poem could be the realization that, although the speaker might like to stay in the woods much longer, there are responsibilities that must be attended to and many things that must be completed before the final rest, death, takes him. The poem Stopping by Woods on a Snowy Evening is, therefore, an allegory of life showing the need to enjoy life, the pressures that often keep us from enjoying life, and the unfortunate fact, that most people do not realize what is gone before it is too late. In the hustle and commotion of todays society, it is often difficult to appreciate the world around us. Many times, due to the pace of our lives, the purity and beauty of nature is often lost in the shuffle. Frost, through his poem, may be pointing out that there is more than just the nine to five. The wonder of life, the falling of the leaves, the smell of a flower, the touch of a friend; all of these things are what makes life worth living. These are the little things that people mention when reminiscing of the past. The speaker of the poem stands in the cold and admires the beauty that surrounds him, a beauty that he passed without notice on numerous occasions, and although he would like to stay, the pressures that have caused his thoughtlessness in the past are soon to invade again. Frost, in line 7, may be using the symbolism of the horse nudging the speaker as if to ask if there is some mistake to show the pressures that are placed on us through our daily lives society, family, and money. In other words, we must resist the temptation to slow down so that we can be valuable members of society, provide for our family and have the material wealth to show others of our ability. Frost seems to be advising that, although one must normally give in to these pressures, one must make time to revel in the joy of life, or the chance may be taken away. Frost is showing, in a very serious way, that life is too short not to celebrate the awesome beauty of the world around us. The last three lines of this poem are symbolic of the realization that, between being born and dying, there are many things to do. Frost may be showing that, like so many of us, he realizes the completion of responsibilities is the only way to enjoy the pleasures of life. The fact that Frost repeats the last line and miles to go before I rest gives a sense of tiredness to the reader. We live our lives through a series of benchmarks. In this one short literary work, Frost seems to point out that so many of us lose out on so much that has been placed on this earth for us to enjoy. Whether that loss is due to the pace at which we live our lives, the pressures from the outside world, or the requirements of our responsibilities. Whatever the reason it is loss that we might not feel until it is too late for us to do anything about it. It seems that Frost is trying to show the reader not to take things for granted as we walk our daily paths, and to stop, just occasionally, and smell the roses.


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Analysis of Axis 10

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Effective and efficient financial calculations play a very important role at quarter-end. At each quarter-end, there are strict time restrictions involved in preparing the Axis dataset model to run, outputting calendar year reports, reconciling and analyzing the results. The financial calculation software, Axis, plays a very crucial part in this process. It is vital that the calculations from Axis are accurate and produced in a timely manner. It is also important to keep up-to-date with all the new versions of Axis. Recently, the newest version, Axis 10, had been introduced with many new enhancements. These new features will be the key in efficient time management at quarter-end. Improvements to the software result in an initiative to convert all products from Axis .4 to Axis 10. This report will give a brief description of the Axis program, outlining the conversion process, and evaluate various problems faced. In conclusion, it will compare the advantages and disadvantages concerning the transition of the two version of Axis.


Axis in General


Axis is a software produced by GGY that can be used by all levels of people in an organization. It provides technical, actuarial and financial information. The software is also able to display results from a financial statement point of view. This allows the user to see how decisions can affect both the income statement and balance sheet. The versatility of the software allows user the opportunity to produce accurate financial calculation and make informed decisions. Recently, GGY had introduced a new version of Axis. This new version, Axis 10 has two main enhancements Distributed Processing, Integration of Datalink and Object Explorer.


Conversion Process


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Following is a user guide to a successful conversion from Axis .4 to Axis 10. It is very important to make sure that the datasets and databases are both converted into Axis .4 Maintained before getting started on the conversion into Axis 10.


To convert a dataset into Axis .4 Maintained


1.Open up Axis .4 Maintained.


.Click on Dataset Action button.


.Scroll down and select the option Restore Dataset…


4.Browsed through the directory to where the dataset (version .4) was saved in the Open pop-up window.


5.Double click on the dataset name, and select Yes when asked 'Would you like to convert it?'


6.Return to the Dataset window and back up that dataset to a folder on the LAN once it is converted into .4 Maintained.


To convert a database into Datalink Maintained version


1.Open up Datalink Maintained version.


.Click on File button.


.Scroll down and select the option Backup/Restore Database.


4.Browsed through the directory to where the database (version .4) was located in the Backup/Restore Database pop-up window.


5.Click on Restore New.


6.Click on Database Button and double click on the database that had just been restored.


7.This will convert the database into .4 Maintained.


8.Go back to File Õ Backup/Restore Database and back up the database to CDATALINK 4MAIN


Note It is very important that the database is backed up in this particular directory or it cannot be converted into Axis 10.


Once the conversion process into .4 Maintained is complete, the next step is to reconcile the results. To reconcile, the batch that was run at quarter-end should be rerun in .4M and viewed using the report. This is necessary to confirm that the result from both versions does not differ.


To convert a dataset into Axis 10


1.Open up Axis 10


.Click on Dataset Actions


.Scroll down and select Restore Axis Dataset and Convert…


4.Browsed through the directory to where the dataset (version .4 Maintained) was saved in the Open pop-up window.


5.Select a temporary directory to restore the dataset (usually in the C drive) in the next pop-up window.


6.In the Convert AXIS Database Wizard Step 1, select the right module and click on the ellipsis (…), scroll down and select the database that you have backed up earlier.


7.Under the Option section, select If dataset had seriatim data convert it to a new format.


8.Under Datalink tables data, select the option Convert only if user def table has no source file.


.Click on Finish.


10.Double click on the dataset name to continue the conversion process.


Once the conversion process is finished, follow the reconciliation step from above and rerun the quarter-end Datalink and calendar year recalculation batch. Record the results in the same Excel spreadsheet and make sure the numbers reconciled.


Conversion Problems


The transition process was faced with many impediments and problems. The majority of the problems occurred in Datalink. These errors arise from the automatic conversion of certain alpha fields into numeric fields in Axis 10. When this occurs, the ALLTRIM formula that has alpha input fields become invalid. This problem was resolved by taking out the ALLTRIM formula.


Conclusion


The previously used version of Axis .4 is can be inefficient at times. This inefficiency is due largely to the amount of time needed to run a batch job. Potentially, Axis 10 have the capacity to help eliminate this problem by introducing the new feature, distributed processing. Also, the newly integrated application allows for quicker training, as there is only one application to learn.


The advantages of the Axis 10 are clearly the better usage of time and resources by staff at quarter-end. The drawback to the new version is mainly due to the large amount of time spent on conversion.


Even with the initial drawbacks associated with the Axis 10 conversion, the impact that the software has on the issues concerning time restriction and clarity of integrated application is positive overall. When the staff is fully trained to use the new version to its full potential and the all the problems from conversion has been resolved, Axis 10 will substantially increase the time efficiency of the quarter-end process.


Please note that this sample paper on Analysis of Axis 10 is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Analysis of Axis 10, we are here to assist you. Your persuasive essay on Analysis of Axis 10 will be written from scratch, so you do not have to worry about its originality.


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Renaissance Faire Project

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LESSON PLAN/COURSE PROJECT


Grade Level ninth-grade college-preparatory English


Topic of Lesson


Renaissance culture research paper and presentation (a classroom Renaissance Faire in preparation for reading Romeo and Juliet)


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Learning Objectives


1. To learn about various aspects of Renaissance culture in order to enhance the reading of and appreciation for the play


. To learn proper research techniques, including finding information, documenting sources, and reporting that information on paper and orally


. To work collaboratively and effectively with fellow classmates


Necessary Resources


1. product descriptor


ɨ Students, divided into teacher-assigned groups, will research a Renaissance aspect costuming/hygiene, music/dance, food, art/architecture, health/plague/medicine, games/recreation


ɨ Using at least one print source and at least one Internet source, gather information on assigned Renaissance aspect (primary sources, Boolean operators, etc. to be taught)


ɨ Individually, write a three- to five-page report of found information using MLA guidelines (heading, internal documentation, pagination, spacing and margins, and Works Cited page format to be taught)


ɨ With group members who researched the same Renaissance aspect as you, prepare a fashion show, performance, dish, and/or PowerPoint presentation (whatever is appropriate to your topic) revealing the results of your research for presentation.


ɨ There will be three grades for this assignment content grade (paper), grammar/mechanics/MLA grade (paper), and group presentation grade (rubric)


. My notes/knowledge from Shakespeare ENGX 51 class


. Elements of Literature, Third Course (school-issued text, contains little introductory information on Shakespeare and the play and the text of the play)


4. MLA Style Manual and Handbook (class set provided)


5. Hoofprints (school-issued research paper guide focusing on MLA style)


6. Scheduled school library/computer lab time


7. Group presentation rubric (student-generated, at least partially?)


Specific Activities


1. Inside and outside of class time, my students will research assigned Renaissance aspect in school and local libraries and school computer lab (and personal computer, if available).


. Individually and outside of class, each student will write a research paper utilizing proper documentation techniques taught in class.


. My students must meet with group members, inside and outside of class, to prepare highlights of the information learned and realia for classroom presentation.


4. Lastly, on the assigned date, all students will participate in a classroom presentation of Renaissance information and realia.


Evaluation Criteria


For Objective 1


Specifically, what will be measured in this objective?


Students will be expected to know how people during Shakespeare's day dressed and groomed themselves (all social classes), how they entertained themselves, what they ate, what their environment looked like, and how they handled health and social issues of their time period.


How will the students' understanding of this objective be measured?


Each student's research paper will be graded for quality and quantity of information on his or her assigned Renaissance aspect. No less than three pages should be written.


Hopefully, our newfound knowledge of Renaissance culture will surface while reading and discussing the play. Students should be able to describe in detail what the Capulet ball may have been like, for example.


For Objective


Specifically, what will be measured in this objective?


Per the California State Board of Education's Written and Oral English Language Conventions Standard 1.5, students must demonstrate the ability to


Reflect appropriate manuscript requirements, including title page presentation, pagination, spacing and margins, and integration of source and support material (e.g., in-text citation, use of direct quotations, paraphrasing) with appropriate citations.


How will the students' understanding of this objective be measured?


Each student's research paper will be graded for proper heading (Hoofprints does not teach using a title page), pagination, spacing and margins, internal documentation, and Works Cited page. Note card and first draft grading will help eliminate common errors early.


For Objective


Specifically, what will be measured in this objective?


Per Stockdale High School's Expected Schoolwide Learning Result that states all graduates should be able to work collaboratively and cooperatively, students will be expected to work with classmates to provide a seamless presentation. Each student must perform his duty responsibly, be it cooking, sewing, or organizing a PowerPoint presentation.


Also, California State Board of Education Listening and Speaking Standard 1.7 calls for students to use props, visual aids, graphs, and electronic media to enhance the appeal and accuracy of presentations. Students' presentations should give the class a feeling of being in that time period.


How will the students' understanding of this objective be measured?


In addition to my observations, group members will write and turn in peer evaluations, telling how much time and effort each member, including himself, contributed to the presentation. The rubric used to grade the entire presentation will have a participation category; 50% of the participation score will come from me and 50% of the participation score will come from the peer evaluations.


The content and visual appeal scores for the presentation will reflect effort Did the group have a presentation? Did the class learn anything about Renaissance culture from the presentation? Did the group have a visual aid? Could the presentation be heard? Did the class enjoy the presentation?


Please note that this sample paper on Renaissance Faire Project is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Renaissance Faire Project, we are here to assist you. Your cheap college papers on Renaissance Faire Project will be written from scratch, so you do not have to worry about its originality.


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Friday, April 2, 2021

Winning and Losing

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The thought of losing can never mean so much to a person until the final buzzer sounds, until the gun is fired, until the final out, until the last shot.


Football my sophomore year was incredible. Eight seniors started on both sides of the ball and they were a mix of the finest athletes in the area. We had been lucky to witness, let alone play with these men. Most were friends of mine, a few were just acquaintances.


We were connected in more ways than just that. We were involved with a football team that played as one. Each person having different jobs but all had the same job site the football field. That was our office. That was where we did our work.


That's also where we dealt with our problems, taking our aggression out on the opposition, not just every quarter or half. It was done every play. Every ounce of energy was used chasing down the enemy or running for a game clinching touchdown. We were all fortunate to have that same attitude every game, every day of the season. Not just in games but practice. We were all business No games, No fun, strictly business.


We had different leaders on the team. Some were out going. Others were quiet. They didn't have to talk, yell, or bitch. Those were the ones that just let their skill on the field do the talking. I was one of those players. I never trashed anyone and kept my mouth shut every play. Then there was my opposite. Jess always had something to say. Although his words cane across as bitching, it was actually his constructive criticism that kept us together as a team. Jess knew how to play. He played with more heart than any other person I've ever witnessed. Jess was arguably the best player in the U.P. He was the reason we went as far as our team did.


The summer after my freshman year of high school was the fastest three month period of my life. I don't know if it was just a coincidence or if the anticipation of our football season was too great to contain. Like usual the summer practices sucked. I just wanted to start the games, a normal feeling among our team. We were too anxious to just start bashing teams. We had no fears, doubts, or worries. We were totally confident in our talent and our team chemistry. We knew our season would be fun and exciting. A state title was in all our minds, but we took one game at a time. It was difficult to try to forget about winning a championship though.


The season started like our team and community expected. We destroyed our first two opponents. Our third game was a different story and we had left our school with a ten point loss to rival Norway. That game might have been the wake-up call we had needed. After that game Forest Park's winning ways were set on cruise control, going the rest of the regular season without another loss. We had also won back the conference crown and the playoffs looked like the nice bright future for us that we had expected. Playing at another level, a higher level, we couldn't be stopped. It was almost as if the playoffs were an easier task than the regular season.


Our first playoff game matched us against a conference opponent from the west side. Wakefield was the victim and we weren't about to put up with any shit. We took care of business right away. Before the game was over, our second and third string players received some playing time. One down, four more to go until the illustrious state championship was ours, which was nothing new for Forest Park. Our school was a perennial powerhouse winning back-to-back titles in recent decades. Football was what our town was all about. Football was our lives; we would do everything we could to win.


Our next test was another rival school from the north, Lake Linden. After beating them earlier in the season, we were fearless, and we had a good reason to be. It had been close throughout, but a win is a win and we were confident. The community started to get more and more supportive.


In the quarterfinals we were matched against Frankfort. This team was a mystery, a downstate team we knew nothing about. Our confidence grew as the community showed us more and more support. Nothing could stop us and that took us straight through Frankfort, and Gaylord St. Mary all the way to the M.H.S.A.A. Division Eight State Football Finals. Our last game of the year and the last game that our seniors would ever play would pit us against a private school from the southwest part of the state. Muskegon Catholic Central was a team that was known for their football ability. Ranked number one in the state all season long, we had doubts for the first time all year.


We hopped on a charter bus to head down to the Silverdome. A long ride it was but this would be worth it. We entered Pontiac early in the morning. We played the first game of the day. We had a prayer session before we geared up. We felt like knights going to battle. Our pads and uniform were our armor.


As we emptied the locker room to disburse out on the field, a feeling I have never felt again hit me like a wall. We entered down the entrance tunnel and you could here the roars of the fans echoing and you could see the bright lights cover the field.


That feeling hit me so hard I didn't know what to do or say. I wish everyone could experience what I did.


The game had no meaning to me anymore after we had lost by seven lousy points. Our team had lost and the seniors were gone. Our fans still loved us and supported us. The feelings that the players were left with were good and even though we left with a loss, I will never forget the feeling I had walking onto that field. That was the greatest time of my life, no matter if we lost or won. That is what life should always be about. Feeling good about yourself and that feeling you get when you feel like no one can touch you. That invincible feeling that makes the losing aspect disappear is one that I will keep with me for the rest of my life.


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Age discrimination paper

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Employment Law Paper


Age Discrimination


Age discrimination is an employment problem that is becoming more evident as economic conditions weaken. Employers who think they can eliminate older workers from their workforce and save costs of retirement programs, and higher salaries have been enlightened otherwise by the growing number of lawsuits that have been won over age discrimination. In 14, Lockheed Martin agreed to a 1 million dollar settlement and to rehire about 46 employees who claimed age discrimination. In 16, a Boston jury awarded $.5 million to a former Airborne Express executive who was fired, despite documented outstanding performance. A 18 survey conducted by the Society of Human Resource Management and the AARP found that one in five companies surveyed had been hit with age discrimination claims between 1 and 18. Between 188 and 15, individuals claiming age discrimination were awarded an average of $1,000 each according to Jury Verdict Research. (Internet article Age Discrimination Overview of the Law). This paper will examine the Age Discrimination Employment Act, as well as explore a selection of age discrimination cases and provide recommendations for a potential employer on how to avoid an age discrimination suit.


Congress instated the Age Discrimination in Employment Act in 167 to help encourage


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Employment of those over 40 years of age based on their ability rather than their age. The acts


statutory basis is as follows


Statutory basis


Age discrimination in Employment act


Sec. 4 (a) It shall be unlawful for an employer


(1)to fail or refuse to hire or to discharge any individual or otherwise discriminate against any individual with respect to his compensation, terms, conditions, or privilege of employment, because of such individual's age.


()to limit, segregate, or classify his employees in any way which would deprive or tend to deprive any individual of employment opportunities or otherwise adversely affect his status as an employee, because of such individual's age; or


()to reduce the wage rate of any employee in order to comply with this chapter.


Essentially the ADEA prohibits discrimination in employment on the basis of age; applies to individuals who are at least 40 years old. Individuals who are not yet 40 years old are not protected by the act and may be discriminated against on the basis of age. (Alexander and Hartman 41). An amendment to the ADEA was passed in 186 prohibiting mandatory retirement on the basis of age with some exceptions such as those pertaining to selected occupations, where age is a BFOQ, such as police personnel, and firefighters.


There have been numerous cases that have been brought before the courts that document age discrimination. Depending on the situation, not all cases of age discrimination are won by the Plaintiff and courts must consider safety and reasonable necessity while trying to determine the validity of each suit. However, In Western Air Lines, Inc. v. Criswell 47 U.S. 400(185), the airline's mandatory retirement age requirement for flight engineers at the age of 60 was


challenged. Even though the pilots may be in perfect health, the airline argued that safety for personnel and passengers drove the necessity for an age cap for the position of flight engineer


and that the age limitation was a BFOQ. The court determined that mandatory retirement based solely upon age is arbitrary and that chronological age alone is a poor indicator of a person's ability to perform a job.


The ADEA provides protection for older workers by deterring employers from stereotyping the older workers ability to keep up with a fast paced work environment, or the ever-changing workplace. In the case of Parrish v. Immanuel Medical Center F.d 77 (8th Cir. 16) the plaintiff sued her employer and received damages of $4,46.0 when she was not allowed to return to her normal job as a registrar after suffering a short illness. Parrish's employer alleged that Parrish was slow and incapable of adjusting to a new computer system although it was evident that she along with several younger employees in her department were all experiencing a learning curve with the employers new computer systems and Parrish was the only one who was taken out of her position. Because of the sufficient evidence that was provided, the court ruled that the employer was in violation of the ADEA and had constructively discharged the employee because of her age (Alexander and Hartman 41).


It is clear from the examples noted above that age discrimination cases, if won by the plaintiff, can become very costly to the employer. As an employer, protection from age discrimination suits through tightening up policies and procedures. Employers should review and, if necessary, revise hiring policies, training programs, and evaluation processes to minimize any discriminatory implications. Provide preventative training on age discrimination law should


be provided to supervisors as well as ensure that their internal complaint procedure includes immediate and thorough investigations of complaints. ( Alexander and Hartman 44).


There will always be diversity of age in the workplace and a large number of workers that are considered to be part of the protected class 40 to 65 years of age under the ADEA. An employer who is aware of the ever increasing number of age discrimination suits and the financial impact that is attached to them will be sure to make modifications to their policies and procedures that will help minimize the risk of potential age discrimination suits.


Works Cited


Employment Law for Business Third Edition; by Dawn D. Bennett-Alexander and Laura P. Hartman. Published by Irwin/McGraw-Hill 001.


Internet aritcle Age Discrimination An Overview of the Law; http//sweetstevens.lawoffice.com/CM/Employment%0Law/employment%0law6.asp


Please note that this sample paper on Age discrimination paper is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Age discrimination paper, we are here to assist you. Your persuasive essay on Age discrimination paper will be written from scratch, so you do not have to worry about its originality.


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Thursday, April 1, 2021

Animal Farm

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Revolution is the most powerful move that a group of people within a country could ever make. A revolution is usually sudden, noisy, confusing, and frightening; it is what people do when they have reached their tolerance limit under a certain group or government. However, George Orwell's Animal Farm has put a new twist on our idea of a revolution by using animals as the characters engaged in the rebellion. It draws an eerie comparison between animals turning on humans and humans reducing themselves to the level of animals in the way they turn upon one another. Revolutions follow a certain predictable pattern and often result in endings being the same as beginnings.


Revolutions begin when rulers abuse and take advantage of their power. For example, in Animal Farm, Mr. Jones abused his power when he didn't feed the animals very much, and continued to work them as hard as they were worked before. There is also a positive side to all of this. Abuse and mistreatment by the rulers can make some people come out and talk about their desires for a better society. In Animal Farm the animals were motivated by Old Majors speech, which suggested that they were treated very unfairly, and that they should prepare for a rebellion to overthrow Mr. Jones. Revolutions are always sure to begin when rulers mistreat their people and abuse their power.


With the overthrow of an old government in a revolution, a new and improved society is formed for the people. After the rebellion in Animal Farm, all of the animals became optimistic about the future. The pigs began to set up committees to teach the animals how to read and write. After a revolution, new societies always have people that assume power right away, either because they are smarter, or they are better at being leaders. The pigs seemed to assume leadership right away because they were more intelligent than the other animals. After a revolution a society constructs rules or commandments to obey so that the society is organized. In Animal Farm the pigs constructed the seven commandments, which were to be closely followed by all of the animals. The beginnings of all revolutions are positive and progressive.


After a new society has settled, gradual changes start taking place, and in the end everything is the way it was before. The first change is that no one can really agree on a certain leader. There is arguing between the dominant leaders about who is in charge, and who is to make decisions. Finally there is one leader left, because he was smart enough to overthrow the other(s). In Animal Farm, Napoleon and Snowball never could agree with each other. Each wanted to be the dominator, but neither could accept working together. In the end, Napoleon gets his trained dogs to chase Snowball off. Next, the new leader of a society starts taking more blessings than needed for himself, while the society gets less than him. The leader uses the persuasive powers of others to allow himself, and others like him to get away with such things. This happens in Animal Farm, when Napoleon takes the milk and apples away from the other animals and uses them for the pigs. Furthermore, Squealer, a pig with persuasive skills, tells the other animals that this is okay because the pigs need better food, due to the hard job they have. In addition to this, the leaders of a society start using threats to make people do what they want them to do and to make them follow orders. The leaders get lazy and stop working, but continue to make the others work hard. Traditions of the society stop. Trained government agents are used to make people back off if they protest or suspect wrong doing in the society. For example, if the animals didn't want to do something, the pigs would say "If you don't do this, Jones will come back." Traditions, such as no work on Sundays, committees to improve the society, and special group meetings were stopped. Also, Napoleon's trained dogs would always keep an eye out for troublemakers within the society. Eventually, the leaders of a society start trading with the enemies to get needed supplies. Harsh conditions are once again thrust upon the society, but not the rulers. The dominators start breaking the rules, and then bending and changing them; as a result they get what they want. Finally the leaders start forming relationships with the original enemies and they become leaders together over the society. Toward the end of Animal Farm, the pigs start trading with humans to get needed supplies. They reduce the rations of food for the other animals and they also make them work harder. The pigs disobey the commandments and then change them to make it look as if the pigs had been right in the first place. They start practicing all of the things that humans did. In the end, the pigs and the humans come together to form one ruling power over all the animals. These are the gradual changes that start taking place after a new society has settled.


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Revolutions can follow a pattern that results in a society becoming the same society it was in the first place. From this knowledge, one can understand that humans are not meant to be equal and will never be totally equal. Humans cannot live in a society where everyone gives an equal amount and receives an equal amount. Some humans could handle living equally while others could not. Some people are greedy and always want more than they receive. If a certain person is given too much power, then he could take advantage of that power to suit his greed. In addition to this, people with little education have no control over what smarter or more educated people do. Lack of education allows people to be pushed around and be made to do things they may not want to do. Consequently, we can view revolutions as a series of generally predictable events, both good and bad, which ultimately end in the formation of a new society, but not necessarily a better society.


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Wednesday, March 31, 2021

Taxman's cask of amontillado

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SHAREHOLDERS who subscribed $8 million in June last year to Reynolds Wines renounceable rights issue were entitled to conclude from a perusal of the prospectus that the companys dispute with the Australian Tax Office was behind it.


Moreover, its suggested that the handful of professional investors who in the same month put up a further $1.5 million for cumulative converting preference shares in Reynolds were of the same belief. Unlike the investors who took up the rights issue, they had been able to conduct due diligence before subscribing and were led to believe that the tax issues were resolved.


But thats not the case.


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Reynolds directors yesterday placed the company into voluntary administration after the company was last Thursday hit with tax assessments totalling in excess of $10 million. If the talk is right, it is more than double that ¨C about $1 million.


Not surprisingly, some investors who participated in the rights issue are very unhappy and are looking into whether they may be able to initiate a shareholder class action.The administrators, Greg Hall and Phil Carter of PricewaterhouseCoopers, indicated yesterday that more than one party is interested in restructuring Reynolds, so it may that the company will be able to come through this crisis. But if its on the basis that existing shareholders take a haircut, then a class action may yet be launched.


If so, theres a number of parties who could potentially be at risk, including the directors, the auditor Deloitte Touche Tohmatsu and perhaps the underwriter of the rights issue, ABN Amro Morgans.


In that regard, its believed that Reynolds, because of its tight cash position, does not carry directors and officers insurance. That is thought to be connected to Rupert Clifton-Blighs sudden resignation from the Reynolds board last Friday.


Clifton-Bligh was only appointed to the board ten weeks ago as the nominee of Berren Asset Management, which is the responsible entity for the listed International Wine Investment Fund. Clifton-Bligh is the investment manager of IWIF, which took $7.5 million of last years converting pref issue. That investment is now at risk ¨C which may provide fodder for the dissidents who late last month failed in an attempt to wind up IWIF.


Its suggested that Berrens D&O insurance was up for renewal but the insurer was no longer prepared to cover outside board appointments of directors. That would have exposed Clifton-Bligh to potential risk as a director of Reynolds so he resigned.


If the administrators cannot come up with a restructure, Reynolds may face liquidation in which case its assets, including a modern winery, would be sold at distressed prices. In such a scenario, employees rank first, followed by secured creditors, unsecured creditors (including the tax office) and, finally, hapless shareholders.


ANZ Bank is a secured creditor, and is owed $0 million. Intriguingly, the converting preference shareholders are also secured, taking out a second mortgage which ranks after ANZ. It seems that was the only basis they would invest, which suggests that, despite their due diligence, they must have had some reservations about the companys position.


The tax office move came like a bolt out of the blue as far as Reynolds was concerned, and according to the directors its action was contrary to expectations. Moreover, the board had just reached agreement, subject to shareholder approval, for a $10 million convertible note issue to provide much-needed working capital.


It is suggested that professional investors had already committed to participate in the note issue, which would be convertible in 18 months time, but neither they, nor the directors, were prepared to proceed in view of the tax office demands. IWIF was to be a minor participant.


Reynolds was formerly Cabonne, a tax-driven vineyard manager, but expanded to become an integrated wine company, exporting its premium brand wines to the US and UK. Its tax dispute stretches back to the mid 10s, before it was listed.


Significantly, each set of accounts issued by Reynolds since at least the December 001 half year have been qualified on a going concern basis, because of the tax dispute. That qualification did not find its way into the prospectus for last years rights issue. Had it done so the company may have found it harder to raise the $8 million and concurrent $1.5 million converting pref issue.


Reynolds has been at loggerheads with the tax office in relation to fringe benefits tax and disallowance of claims for deductions in relation to employee benefit plans.


At December 001, the total amount of tax and penalties in dispute was $11. million. Unfortunately for shareholders, they didnt see another set of accounts ¨C for the year to June 00 until March 4 this year. The companys shares were suspended for five months because of the delay.


Reynolds actually lodged accounts with ASIC last September 0, signed off by Deloitte, which showed a profit of $5.1 million. Two weeks later they were withdrawn after further consideration by the directors, and in consultation with Deloitte, and the profit was amended to $10.1 million.


In October, Reynolds revealed a further review by Deloitte and disclosed the tax office had issued a summons to wind up a subsidiary, CH Fi nance, in relation to $5.7 million of disputed tax and penalties. In April, the tax office agreed to drop that wind-up position.


Reynolds maintained it couldnt put out the 00 accounts until the tax position was clarified. But thats nonsense. And in March the accounts were issued, which showed that the result had been revised to a loss of $. million. The December half results were released soon after which showed a further loss of $1.5 million.


Its easy to understand why shareholders are so angry.


Please note that this sample paper on Taxman's cask of amontillado is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Taxman's cask of amontillado, we are here to assist you. Your cheap research papers on Taxman's cask of amontillado will be written from scratch, so you do not have to worry about its originality.


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