Capital Punishment Is Necessary Essay -- Pro-Death Penalty Essay

Capital punishment and the practice of the demolition penalty is an issue that is passionately debated in the United States. Opponents of the death penalty claim that capital punishment is unnecessary since a conduct sentence accomplishes the same objective. What death penalty opponents neglect to tell you is that convicted murders and child rapists head for the hills from prison every year(List of prison escapes, 2015). As I write this essay, police are searching for two convicted murders who escaped from the Clinton Correctional Facility in parvenu York on June 6th, 2015. The ONLY punishment from which one cannot escape is the death penalty.Often times, jail sentencing does not do justice to murder. Sometimes, crime is so cruel that in that location is no realistic punishment for it. There are too more victims out there that have suffered and their attacker received a painless life sentence. Painless, when comparing to horrifying murders that happen everyday. As Paul A. Winte rs says, If a person commits a gruesome murder, he deserves to be put to death (Winters et al. 154). So many murderers are convicted of man slaughter and only when receive years in jail. Their victims feel the pain, but imagine the pain and sorrow the families of the victims feel. The Death penalty is the only justifying sentence for a murderer. The Death penalty is effective because it deters crime. According to polls, more than 70 percent of the Statesns feel that murderers deserve the death penalty (Winters et al. 168). Although several lot are in favor of the death penalty, abolitionist claim there are some alternatives, they say that life without parole serves just as easy (Guilmette 2). Many citizens would agree that putting away the murderer is effective, but just isn t enough. Capital punishment is the most effective weapon against the murderers because no kill murderer ever has had the chance to kill again. Over the years, many people would say that public safety has be come meaningless and not worth argue anymore. Every country in the world is ready and willing to kill thousands, even millions of human beings in brutal, merciless way to defend their nation from the aggression of other countries. Why public safety doesn t deserve as much respect and protection as a nation s subject field security does? In fact, it can be argued that supporting armies and war is far more barbarous than the death penalty... ...er bother mankind, but there are others care him. Australia has abolished the death sentence. They can no longer control the men wish Panzram. Martin Bryant shot and killed 35 innocent people in Tasmania. The people of Australia are promptly supporting him. There is one option, which Australia no longer has. They cannot put this man to death, they are not allowed. We must keep the death penalty for the people like this people who like to kill and that dont fear imprisonment. The Death penalty is the only justification for people like the se. Works CitedBedau, Hugo Adam. The Death Penalty in America Statements in favor of the DeathPenalty. Ed. J. Edgar Hoover. Chicago Alding publishing company, 1964. 130-135 Kronenwetter, Michael. Capital Punishment . Santa Barbara, CA ABC-CLIO, 2004. Winters, Paul A. et al. The Death Penalty. San Diego, CA Greenhaven Press, 2006. DiLulio, John J. Abolish the Death penalty, officially . May 2007. Online. UMIProQuest Direct. (27 May 2008). Ramirez, Richard. Carl Panzram, 1861-1930 1996. (28 June, 2008).List of prison escapes Wikipedia 2015. Web. 8 June 2015. https//en.wikipedia.org/wiki/List_of_prison_escapes

Sex Education: Determining Teenage Lives Essay -- Educational Issues

A parents main concern has always been --and always will be--what is surmount for their child. Parents attempt to conspire their children so that they can learn to make the best possible decisions in any given situation. However, is blatantly avoiding the topic of charge, simply because it may be awkward, the best choice that parents make for their children? The controversial issue of sex education in public schools has been a main concern in communities throughout the United States. at that place has been increasingly more discussion about inner education programs and whether or not they should be included in the schools curriculum. The truth is, if sex education is avoided in schools, immaturersmany of whom already lack expertise in the sexual education fieldare being denied the knowledge of possible diseases, outcomes, and opportunities that sexual education has to offer. Without sex education, teenagers would be unaware of the harmful consequences of their actions, thus it should be implemented in every educational curriculum.Without proper sexual education, many teenage girls are at a high risk of pregnancy. According to Centers for Disease Control and Prevention, 409,840 infants were born to teenagers that were between the ages of 15 and 19 (About Teen Pregnancy). These unknowledgeable teens must be plunged from their youths in order to take responsibility for their children, which not only affects their families, but also their newborn children. This epidemic has grown so much that statistics battle array that every three out of ten teenage girls will be pregnant before they reach the age of 20 (Centers for Disease Control and Prevention). In order to decrease the rate of teen pregnancy, schools need to proactively promote sex education, such... ...ld Give Kids Free Contraceptives. Bloomsberg Business week n. pag. www.businessweek.com. Web. 16 Apr. 2012. .Sex education for five-year-olds to be made compulsory in schools. http//m.guardian.co.uk/. N.p., n.d. Web. 26 Feb. 2012. .Sex Education That Works. www.avert.org. N.p., n.d. Web. 15 Feb. 2012. .U.S. Campaign to Promote Abstinence Begins. Washinton Post n. pag. /www.washingtonpost.com. Web. 16 Apr. 2012. .www.medindia.net. Sex Education For Teens, n.d. Web. 15 Feb. 2012. .

The play opens with Nora and the porter, and it immediately puts the Es

The play opens with Nora and the porter, and it immediately puts the spotlight on money, which emerges as one of the forces driving the plays conflictsAnalysisThe play opens with Nora and the porter, and it immediately puts thespotlight on money, which emerges as one of the forces driving theplays conflicts as it draws lines between genders, classes, and moralstandards. Though Nora owes the porter a shilling, she gives him apound, twenty times the value, presumptively because she is infused withthe holiday spirit. While Nora standardizeds to spend and allows the idea ofbuying presents to block out financial concerns, Torvald holds a morepragmatic view of money, jokingly calling Nora a spendthrift andtelling her that she is completely foolish when it comes to financialmatters.Torvalds assertion that Noras lack of understanding of money mattersis the result of her gender Nora, my Nora, that is just like a fair sexreveals his prejudiced viewpoint on women. He quickly makes it knownth at appearances are very important to him, and that Nora is like anornament or booty that serves to his home and his reputation.Noras first conversation with Mrs. Linde plays a key role inestablishing Noras childlike, self-centered, and insensitivecharacter. Though she claims to be interested in Mrs. Lindesproblems, Nora repeatedly turns the conversation back to her own lifewith Torvald. Noras self-centeredness is further demonstrated in herrevelation that she failed to write to Mrs. Linde after her husbandpassed away. It is moreover now, three years after the fact, that Noraexpresses her sympathy up to this point, she has made no effort tothink beyond herself, and the fact that she does so now seems ... ...ut her husband in a good mood by mentioning the costume that shewill be wearing at the dance. The thought of Nora dressed up andlooking beautiful excites Torvald, who takes huge pleasure in thebeauty of his house and his wife.Torvalds remark about KrogstadI honestly feel sick, sick to mystomach, in the presence of such quite a littleillustrates his deep contemptfor moral corruption of Krogstads sort. While he thinks that such abad character is in direct contrast to his winning little Nora, we areaware that Krogstad and Nora have committed exactly the samecrimeforgery. Torvald, then, has unwittingly referred to Nora when hescorns such people. Torvalds unknowing condemnation of the actionsof the woman he loves is an excellent example of dramatic irony, adevice that makes the audience see details of which certain charactersare ignorant too.

Serial Killers Essay -- Papers Psychology Murder Crime Essays

resultant KillersIntroduction to PsychologyIntroductionIn the past two decades, the creature known as the accompanying killer has captured the attention of the American culture. With the dozens of books and movies centered around serial killers the term has become a trendy catch phrase, replacing earlier terms such as bloody maniac. Fiction and screenwriters use the term serial killers with such casual abandon that is seems the meaning of the term escapes them.AcknowledgementsI would like to thank my family and friends for encouraging me mainstay to school so I can one day parlay my BIZARRE interest into a bonafide career.Justification of ProblemAre serial killers born(p) or made? What stops us from killing a disloyal friend or total stranger with nice shoes? Or ? to restate the question ? what fails to stop some people from committing such murders? This question has baffled psychologist, sociologists and criminologists for many years, and is the very essence of trying to es tablish the nature of this crime. The born or made argument, known as the Nature versus Nurture debate, asks whether criminality is due to genetic factors, and therefore unavoidable, or whether it is the product of social situations, environmental surroundings or other external factors. While the debate is a noble one, we must first answer the question ? What is a serial killer?Literature refreshOn February 9, 1978, 12 year-old Kimberly Leach disappeared she was found in the first week of April, her body discovered near Suwanee State Park. In 1609, 25 handpicked daughters of Polish nobles unexpended home to attend instruction in social graces at the Csejthe Castle none left alive. The body of Rose Ambramovitz was found sprawled a... ...nd just as the heroin addict?s need for a fix may drive him to steal, the serial killer?s obligation to the fantasy drives him to murder. In short, the cycle of the serial killer is no different from the cycle of any other addict, the end res ult being functionally the same as the heroin addict?s theft. BibliographyReferencesAbrahamsen, David. (1973). The Murdering Mind. New York Harper & Row.Alexander, Bruce. (1988). The Disease and Adaptive Models of Addiction. In Stanton Peele (ed.), Visions of Addiction. Lexington DC Heath & Company.Rule, Ann. (1996). The I-45 Killer. New York New American Library.Schechter, Harold & Everitt, David. (1996). A to Z Encyclopedia of Serial Killers. New York Pocket Books.U.S. Senate Judiciary Committee. (1984). Serial Murders. Washington, D.C. U.S. Government Printing Office

Essay --

Johann Heinrich Lambert was a Swiss mathematician, physicist, and astronomer. Born in the Republic of Mulhouse in 1728, Lambert died at the age of forty-nine. He is widely regarded for his invention of the Hygrometer, which is used to measure moisture in the air. Lambert is also credited for his achievement in Lambert-Beer-Bouguer Law and Transverse Mercator Projection.Johann Heinrich Lambert didnt come from the wealthiest of families. His parents were tailors. Therefore, at the age of twelve, recognizing his familys financial condition, Lambert ceased traditional education and dropped out of school. He worked alongside his father in order to wait on provide. Lambert didnt let this deter him completely, however. He was capable in both French and Latin, and spent his free time educating himself to the best of his ability. It wasnt until afterward he became the assistant to Professor Basler Zeitung of Basel University, that he was able to return to his studies. He then had a brief st int as a clerk collectable to his impeccable handwriting. When he was twenty he tutored the sons of Count Salis ...

Essay --

Johann Heinrich lambert was a Swiss mathematician, physicist, and astronomer. Born in the Republic of Mulhouse in 1728, Lambert died at the age of forty-nine. He is widely regarded for his invention of the Hygrometer, which is used to measure moisture in the air. Lambert is also credited for his achievement in Lambert-Beer-Bouguer lawfulness and Transverse Mercator Projection.Johann Heinrich Lambert didnt come from the wealthiest of families. His parents were tailors. Therefore, at the age of twelve, recognizing his familys financial condition, Lambert ceased traditional education and dropped out of school. He worked alongside his take in order to help provide. Lambert didnt let this deter him completely, however. He was capable in both French and Latin, and spent his free magazine educating himself to the best of his ability. It wasnt until after he became the assistant to Professor Basler Zeitung of Basel University, that he was able to return to his studies. He then had a brief stint as a clerk due to his impeccable handwriting. When he was twenty he tutored the sons of Count Salis ...

Psmp Unit 1 – Reading Report – Federalism

Purpose To inform the reader by outliningthe dialogue that took place at the ASSA/IPAA Federalism Rountable in May, 2007. Wanna summarises discussions on the -historical trajectory and present characteristics of Australian federalism - sensed shortcomings and challenges surrounding ourcurrent arrangement of government -relevance of federalism both(prenominal) from an increasingly globalised national perspective and within a nation of small population and relative cultural homogeny and -various suggestions from those present to bring aboutreform. 77) descent/Findings The Paper articulates the collective findings of those present at the roundtable. Wanna makes comment on whatever main themes that emanated e. g. whilst considerable faith was placed in a clearer demarcation of governmental roles and responsibilities to address federalisms perceived current malaise, Wanna notes there was nothing put forward to firmly support this assumption and consequentlyquestions the true worth of articulating and clarify roles and responsibilities.The Paper highlightsthe Roundtables observationthat numerous federal nationshave tended towards centralisation in recent times, coupled with declines in regional and localised identity it predicted a gravitational attraction of national issues to the Commonwealth take and a shift of regional and service delivery issues towards State governments over the next 20 years.There was consensus that greater trust, strategic pragmatism and improved intergovernmental relations were needed to reform federalism and provide enhanced insurance outcomes for the Australian community. (149) Evidence The Paper provides a firsthand summary of discussion, findings and suggestions from a Roundtable of politicians, senior state and federal public servants, and academics, supported by background information papers from credible sources. (32) Observations The Paper is a record of a collective discussion, notan argumentative essay. The does not, nor d oes it purport to be, a balanced view of federalism in a broader or historical sense. -Roundtables by their very nature are high level and do not allow for drilling down to the finer details of an issue this is worth bearing in mind when considering the article as some of the context may have been overlooked in relation to the finer points made by participants. The Paperhighlights that federalism has by necessity proven to be a such(prenominal) more flexible and dynamic governance structure than waslikely envisaged at its inceptionit could be argued that federalisms seeming robustness and changeability is entirely appropriate to what is right away a highly changeable local, national and globalised community, despite looking markedly different to what it may have first looked like at federation. -It is submitted that the need for greater levels of trust between levels of government to make federalism work is potentially made more challenging by the dynamic of our two-party system o f government. 185) Other relevant or related readings 1. Keddie, J. N and R. F. I. Smith. 2009, Leading from Below How Sub-National Governments Influence Policy Agendas. Australian Journal of Public Administration, No. 68 Vol. 1, pp. 67-82. Rather than outlining a perceived malaise and decrease in the relevance of the States in our federal system, Keddie& Smith argue that States have a responsibility to ensure they remain integral tobroader policy and decision-making agendas. (45) 2. Hollander, R. And H. Patapan. 2007, Pragmatic Federalism Australian Federalism from Hawke to Howard. Australian Journal of Public Administration, Vol. 6 No. 3 pp. 280-297 The Hollander & Patapan article provides broader historical analysis that seeks to explain fundamental aspects of our system of federalism and conclusions on why the trend of centralisation has occurred. (30) 3. Parkin, A. 2003, The States, Federalism and Political Science A Fifty-Year Appraisal. Australian Journal of Public Administ ration, Vol. 62 No. 2, June, pp. 101-112 The Parkin Paper provides broader analysis of the state of federalism than both the Wanna and Hollander & Patapan articles, providing a fifty year appraisal of Australian governance from the States perspective. (32)

Compare Darwin’s Theory of Evolution to Lamarck’s Essay

There have been many theories explaining evolution. Two of the most well known of these are the Lamarckian theory, which was mostly believed before the Darwinian theory, which is the theory which is believed to have the highest probability of it being the case.In Lamarcks theory of evolution, he stated that an organism was able to foreland on require traits to their offspring. This theory is commonly shown through the giraffes evolution to having languisher legs and a longer neck. According to Lamarcks theory, during a bad while when every the vegetation in lower areas (easily reachable by the giraffe with the shorter neck and legs) had gone, the giraffes were forced to stretch their necks, to reach for food on a higher level. These giraffes would thus have longer necks and would pass this trait of having a longer neck to their offspring. Lamarcks theory then states that over time, each generation will pass on their traits of having a longer neck than the previous generation, accounting for the evolution of the giraffe from being an animal with a shorter neck and legs, to one seen today with its long neck and legs.Darwins theory relied on a process of natural selection. In his theory, at the start there would have been many giraffes of varying heights, which would be so due to the variations in organisms through the process of sexual reproduction. Darwin stated that all life competes in a struggle to exist. Therefore, during a dry season when there is not as much nutrition available on lower levels for the shorter giraffes, the giraffes that are more likely to survive are the ones with the longer necks and legs. The giraffes with the shorter necks and legs would die, disabling them to pass on their genes for the shorter legs and necks, resulting in a new generation of longer necked and legged giraffes.These theories can also be shown using other animals such as the horse. The ancestors of horse were once much smaller than the modern day horse. They had four toes on the front legs and three on the back. These toes were overdraw so they allowed the horse to easily move through wet ground. As the horse moved out of the forest and swamp areas to the plains its head, neck and legs became longer, allowing faster sweat and it adjusted to standingon only one toe.Lamarck would have said that this change was from the horse changing its traits to match its environment. The horse would have had to struggle to place faster to escape from predators when out in the open, and therefore developed a stronger, body to cope with the need for speed.Darwins theory would of course differ to this, maxim that the horses that survived were the ones, which were able to run faster. These would have been the horses with the longer legs, and so the genes for the horses with the longer legs would be passed on to the next generations.These theories have been widely believed to be the explanation for the varying species of animals on the earth. It is well kn own now that the Lamarckian theory is not possible, and therefore the Darwinian theory is the explanation that is believed to be the means of evolution. This, however has not so far been proven, however the probability is very great.

The World – Creative Writing

After the dreamless sleep of eons, the prison term had come for him to awaken, to view what was cheatn only as The World. He traversed the wind of the desolate area around him, aimlessly trying to find something, someone, anything. Yet isolation was all he found. The World was a place where the order of time was non-existent and all of intelligent lifes technology was lost for all eternity, all under a veil of turmoil.The more he searched, the less he found. The only near to be heard was the sound of skulls crushed under foot. Yet his pointless journey continued. He became more frantic he wanted to find something, a flower, a butterfly, or someone he could socialize with. Still, nothingness was all he found, himself was all he could socialize with. He became scared even though there was nothing to be afraid of. Fear had consumed him, just deal fear had consumed The World. He believed too, he would become just a number.However, then he saw it. Pillars of blackness emanating from the horizon, piercing the sky above him, a fair distance away from him. He also saw faint figures, just like himself near the origin of the Pillars, and a city surrounding them. He started walking towards the city. A walk soon turned into run as he was touch with inconsolable relief. He knew, now, he was not the only person in The World. He melodic theme he was alone, but now his fears were all except present. When became closer, inconsolable relief turned to inconsolable pain as he saw the figures close up. He did not see humans, people, or even animals. They were monstrosities.Turned to their cite by their own greed and power hungry minds, only mutated organisms were left. One turned and slowly trundled towards him. It wore a long grey unblemished garment, with a cowling obscuring its face. Diamonds, gold and other precious materials covered it, in a delicate and intricate pattern. He shivered as it put a limb, similar to a hand, on his shoulder.You are lost, are you not? it m uttered to him. He nervously nodded, not able to open his mouth to speak. He continued After many centuries of searching I have finally found the one I am looking for, the one I can call my own. You may not think you kip down me, however, you know me more than you think you believe, and more than you want to believe. He was mystified. A figure he had never seen before that claimed to know him. It was too much for him. He started to back down, but then he saw someone behind the figure, someone he recognized. She was talking to someone, a figure just like him.Orta, you know her do you not? She came here, only recently, to meet her fri obliterate. Her friend Vertigo, who knew her, just like I know you.He was mystified, Is this a dream, a nightmare? He thought to himself. The figure stated This is not a dream. I am as real as you or Orta. He was puzzled, being driven to insanity by the information overload. He could not understand what was going on. The area around him had people aroun d him arriving all the time, meeting mysterious figures just like him. figure around, the figure continued, There is your friend Alambad with Insanity, your doctor Xenia with Death, your cousin Vyse with Paranoia, you are not alone.He became hysterical, his eyes widening, his face as pale as the moon itself. He ran at his cousin, screaming and shouting. Yet Vyse did not notice him.You attempts at communicating with beings other than me are futile. I am the only one you can discuss with at The World.He stopped, with tears in his eyes and dragged himself back to the figure.What is your name? he asked, as he tried to hide his emotions. When he received no response, he repeated his question louder with more infurity. It replied The figure you see before you now, the figure you are conversing with now has no name. It is nothing. It does not exist except in spite of appearance yourself. However as humans require a name for everything, you may refer to me, as Isolation. He raised his cla w like limbs to lift the stumblebum that covered its face. As the hood fell behind it, he winched in disgust as he saw what the hood was hiding. On his face he had, nothing.Victims of our own fear brought us here, there is no way out. Isolation said with his none existent lips. He raised a boney sense towards the pillars of shadow and continued You humans fuel The World through your fears and phobias. They are non-existent, yet prove useful to us. You feed the The World, governed by Chaos our king and ruler, you discover it open. Our apparent existence is created by you. The endless walk you had when traveling here, you created it, you made it. Orta entered The World through the Clouds above you. Xenia entered The World through a car accident, on Earth. I am sorry but you will never return to the place of your origin.They looked up into the sky together, observing at the beauteous gem in the sky they knew as Earth. Walking along memory beach together, they were soon talking and j oking together as if they were long lost friends, walking to the end of time.

Report on Lease Financing

pic pic Course code F-201 Course title Financial accounting -2 Submitted to Tahmina Akter referee Department of Finance University of Dhaka Submitted by Name Roll Section Md.Mostafa Kamal 16-058 B Md.Sakib Bin Abdul Hannan 16-096 B Md. MehdiHasan 16-112 B Parvaj Mosaraf 16-140 B Belal Hossain 15-132 B BBA 16th clench Department of Finance University of Dhaka Date of entryway 26-05-2011 Letter of Transmittal Date 26th May, 2011. To Tahmina Akter Lecturer Department of Finance University of Dhaka Subject Submission of fib A Report on shoot Financing. Dear Madam,We are p pick eruptd to submit the announce you pose assigned to us. The report composing was to prepare the frontier paper on the fertilize named Financial Accounting-2 Course F 201, as a part of our academic activities. This is the report on A Report on Lease Financing. The report reviews that how leasing comp whatever take aims equipm ent. And we hurl foc apply a specific engage agreement of United Leasing Company with Delta drug friendship Limited to have the real experience. We tried our surmount to prepare this report a fault free, but it is not possible. We hope that you ordain take any mistake with kind consideration. Thank you. Sincerely Mostafa Kamal (On behalf of the group-) Contents AcknowledgementThis report entitled A Report on Lease Financing is submitted as the essential of a part of the study of Financial Accounting-2 in the BBA program conducted by Department of Finance, University of Dhaka. To prepare this report an intensive study was made c everywhereing various terminologies with the help of books named Intermediate Accounting by Donald E. Kieso and Weygandt. At first we want to pay our gratitude to all mighty Allah for preparing the report successfully. We are extremely grateful to our downright course teacher Tahmina Akter, lecturer, Department of Finance, University of Dhaka for he r painstaking guidance, suggestion and all type of support & supervision to prepare this report.She continuously reminded us for the preparation of this report paper and finally gave a out-line to write down the paper spending her valuable time. Without her untiring efforts, completion of this report paper would have been impossible. We like to dedicate thanks especially to our friends and many individuals, for their enthusiastic encouragements and helps during the preparation of this report us by sharing ideas regarding this subject and for their assistance in typing and proof edition this manuscript. Executive Summary Lease financial backing is the most important issue that determines the designateion of financial behavior in an nerve, a financial level of effort, and the organizations level of persistence in the face of obstacles of early(a) types of financial support.Now-a-days engross finance is the most emphasized topic to any challenging institution or organization t o develop their financial resources as well as profit maximization or maximization of owners equity. Lease financing is so central to management because it explains why it is better for the organization to gather financially solvency by involve financing. By drive financing an organization set up seduce its specific destination. If an organization has effective hold financing efficiency it can survive & develop quickly than others. At first an organization considers have financing and other financing cooperatively with one another(prenominal) consequently it takes decision to apply lease financing or other financing whichever is best. If other financing is the best than the lease financing then it will be selected, not lease financing.So from this comment it will be clear that lease financing must be selected it is not necessary. So which is the best is considerable matter. Background of the Report As a Part of Financial Accounting-2 course, we have prepared this report. Our course teacher, Tahmina Akter, instructed us to prepare a report on Lease Financing. We have made a detailed and critical analysis on the topic-All the tail fin members of our group provided their sincerity and serious effort to prepare this term paper and the term paper submitted today 26th May, 2011. Objective of the Report The main clinical of our term paper is to show the lease agreement of a leasing company.We have study about advantage of leasing, various features of leasing but while preparing this report we have understood how leasing is important for company. Methodology and sources of information The term paper is written by using secondary resources. To prepare this term paper I have taken the help of numerous books, computer lab of business faculty of university of Dhaka. In this term paper I sorted information shortly and to apprehend information we went to computer lab and central library of Dhaka University. Besides I have similarly collected information through n umerous sources such(prenominal) as The Daily Star and other daily news papers, journals etc. INTRODUCTIONA lease is a contract whereby the owner of an summation (the less(prenominal)or) grants to another party (the lessee) the exclusive right to use the addition in snuff it for the payment of rent. Lease financing in Bangladesh means financing according to the methods of lease in Bangladesh. Sometimes it is more acceptable than others financing. Actually it is more profitable in some special sectors where other financing will be less profitable than lease financing. Most of us are familiar with lease of apartments, cars, and earpieces. Bangladesh is a developing country, so lease financing is not very elementary to apply here. In spite of these problems there are many sectors where lease financing is strictly applied.The key difference between a finance lease and an operating lease is whether the lessor (the legal owner who rents out the summations) or lessee (who uses the ass et) takes on the risks of ownership of the leased assets. The classification of a lease (as an operating or finance lease) also affects how it is reported in the accounts. The classification of large transactions, such as sale and leasebacks of property, may have a significant effect on the accounts and on measures of financial stability such as gearing. However, it is worth remembering that an improvement in financial gearing may be offset by a worsening of operational gearing and vice-versa. LeasingA lease is a contractual agreement between 2 parties establishing an arrangement for the use of an asset in return for periodic payments by the user. In a lease arrangement ? The lessor is the asset owner, who receives the periodic payments. ? The lease mothers the payments to the lessor in return for using the asset. Types of leases All leases can be categorized broadly as either operating or financial leases. In turn, financial leases can be categorized into specific types. We will reason the various types of leases below. Operating leases An operating lease is a short-term, cancelable lease. A simple example of an operating or service lease is a lease for telephone service. Financial leasesA financial lease is typically a long term, no cancelable lease- the opposite of an operating lease. At the termination of the lease contract, the lessee often can either renew the lease or acquire the asset. Features of operating leases 1. The lease is cancelable by the leasee prior to its expiration. 2. The lessor provides service, maintenance, and insurance. 3. The sum of all the lease payments by the lesee does not needfully fully provide for the recovery of the assets cost. Features of financial leases 1. The lease is not cancelable by the lessee prior to its expiration date. 2. The lessee is typically responsible for service, maintenance, and insurance for the asset. 3. The asset is fully amortized over the life of the lease.Financial leases can be divided into ii basic forms 1. Direct lease In the straightforward arrangement, the truehearted leases an asset it did not previously own. The dissipated simultaneously signs the lease agreement with the lessor and orders the equipment from the manufacturer. The lessor pays for the equipment, which is sent to the firm. The firm makes lease payments to the lessor based on a lease agreement worked out by the two parties. If the direct lease is from the manufacturer, then the manufacturer and the lessor are one and the same. 2. Sale and leaseback In this arrangement the firm sells an asset it currently owns and then leases the same asset from the buyer.Lease payments are set to return the full purchase price plus a rate of return deemed reasonable. The advantage to the lessee is that it allows the firm to continue using the asset while providing cash that can be used elsewhere. It has become increasingly more common in recent eld for companies to lease equipment. Each leasing agreement needs to be read through carefully to understand the terms and conditions within said lease. Typically a lease can run anywhere from one to five years. Most equipment necessary in commercial businesses today, including technical equipment, can be leased. Some leases provide an choice to then purchase the equipment at substantially less money when at the end of the term of the lease.By leasing equipment, if structured properly, you can maintain your credit availability, as the lease debt does not have to be considered a direct liability on your financial statements. This is advantageous, as it does not limit your ability to borrow from contribute sources. Advantages of lease financing ? It offers fixed rate financing you pay at the same rate monthly. ? Leasing is inflation friendly. As the costs go up over five years, you still pay the same rate as when you began the lease, therefore making your dollar stretch farther. (In addition, the lease is not connected to the success of the business. at that placefore, no matter how well the business does, the lease rate never changes. ) ? on that point is less upfront cash outlay you do not need to make large cash payments for the purchase of needed equipment. ? Leasing better utilizes equipment you lease and pay for equipment only for the time you need it. ? There is typically an option to buy equipment at end of lease term. ? You can keep upgrading as new equipment becomes available you can upgrade to the latest models each time your lease ends. ? Typically, it is easier to obtain lease financing than loans from commercial lenders. ? It offers potential appraise benefits depending on how the lease is structured. One of the reasons for the popularity of leasing is the steady stream of new and improved technology. By the end of a calendar year, much of your technology will be deemed dinosaurs. The cost of continually buying new equipment to meet changing and growing business needs can be difficult for most small businesses. For this reason leasing is very advantageous. Leasing can also help you enhance your status to the lending community by improving your debt-to-equity and earnings-to-fixed assets ratios. There are a variety of ways in which a lease can be structured. This provides greater flexibility so that the lease is structured to best accommodate the individual cash flow requirements of a specific business. For example, you may have balloon payments, step up or step down payments, deferred payments or even seasonal payments. The actual advantages of leasing The most important reason for leasing remains the tax reason.This advantage exists because firms are in different tax brackets, allowing a firm that can not take full advantage of a potential tax shield to shift such a shield to another firm. If the lease payments are set at proper rate, the firm that does the transferring can benefit, as can the lessor. Although someone has to lose, that someone will be the IRS. Disadvantages of lease financing Leasing is a preferred means of financing for certain businesses. However it is not for everyone. The type of industry and type of equipment required also need to be considered. Tax implications also need to be compared between leasing and purchasing equipment. You have an obligation to continue making payments. Typically, leases may not be terminated before the original term is completed. Therefore, the renter is responsible for paying off the lease. This can pose a major financial problem for the owners of a business experiences a downturn. ? You have no equity until you decide to purchase the equipment at the end of the lease term, at which point the equipment has depreciated significantly. ? Although you are not the owner, you are still responsible for maintaining the equipment as qualify by the terms of the lease. Failure to do so can prove costly. A lease involving a third party that lends the lessor part of the funds ecessary to purchase the asset to be leased. 1. Equipment manufacturers Durable-goods manufacturers often establish subsidiary leasing or credit companies. One of the main reasons that manufacturing companies provides lease financing is to encourage the use of their product. 2. Financial institutions Banks, margin holding companies, and life insurance companies. These institutions are heavily involved in long-term financial leases. From their standpoint, leases are merely a secured lending. 3. Independent leasing companies This provides much of the direct leasing. The financing effect It is a form of borrowing. The contractual agreement on the lease payments is no cancelable.Therefore as other types of debt, failure to make the lease payments can result in bankruptcy. Both lessors and lessees generally, and correctly, view a financial lease as a form of borrowing. Leasing is similar to debt it has an impact on the heart and soul of borrowing a firm can do. Generally, the more a firm leases, the less it can borrow. This debt displacement is an implicit cost of leasing. The tax effect For tax purposes, the lease is entitled to a full deduction of all qualified lease payments. Therefore, like other forms of borrowing, the government subsidizes the cost of leasing. The coverage effects Leasing used to be referred to as off-balance sheet financing. Under rior accounting practices, because the firm did not own the asset, neither the asset nor the companion lease liability had to appear in the body of the balance sheet. A footnote reference, often a very terse one, was sufficient. The superficial effect was to understate the firms indebtedness position. Lessee reporting The capitalized value of capital leases and their companion liabilities are put in the body of the lessees balance sheet. These capitalized values are the present value of the lease payments. thusly the present value of the lease payments appears on the right-hand side of the balance sheet as a liability and on the left-hand side as an asset. picULC was established in 1989 as a habitual limited company, to cater the investment needs of our economy. ULC provides lease financing facilities to all market segments of customers, Small & mean(a) Enterprises, Commercial Houses, Large Corporate organizations. Under Lease financing They provide ? Industrial machinery and motor vehicles at concessionary term. ? Machinery and Furniture for Hospital use. ? Truck or great deal for Transportation. ? Equipment or Furniture for Official use. Delta Pharma Limited (DELTA PHARMA) has been propelling steadily towards its goal (Better Care Better Cure ) since its launch on November 21, 2004. It is a public limited company. VissionThe vision is to reach a level of excellence in pharmaceuticals through a sustained effort to quality assurance and to achieve a global standard through the indoctrination of a culture of excellence. Mission Our mission is to benefit people and improve their quality of life through our quality products. As a generic compan y, our growth is closely knitted to the satisfaction of our customers. We would like to ensure customer satisfaction through providing quality medicine at affordable cost, launching new molecules & expediting export to all possible avenues. We are committed to achieving our goal through skilled, creative, and motivated employees.ULC agrees to lease a drug manufacturing machine to Delta pharma company on January 1, 2010. ULC has added following information in the contract 1. The lease agreement is noncancellable in nature with 6 years time period. 2. There will be no renewable option after lease term. 3. The cost of the machine was tk. 245000 and the fair value of the machine at January 1, 2010 is tk. 245000. 4. Machine will be reverted to the leesor at the end of this term at which time the machine will have scrape value worth tk. 43622 which is ungurrenteed. 5. Delta Pharma will bear the indebtedness all executive cost. 6. ULC requires equal rental payment annually beginning Janu ary 1, 2010. 7.Collectability of the lease payment is reasonably predictable. There are no uncertainties surrounding the kernel of costs yet to be incurred by the ULC. Required calculation by ULC Rental payment calculation Fair market value of the leased asset to lesor tk. 245000 Less Present of the ungurenteed residual value tk. 24623. 31 (43622X. 56447) Amount to be received through lease payment tk. 220376. 69 Six periodic lease payment (tk. 220376. 69/4. 79079) tk. 46000 United Leasing Company (Lessor) Lease Amortization Schedule Date Annual lease payment plus Interest on lease Recovery of lease Lease receivable URV receivable receivable 1-1-10 245000 1-1-10 46000 46000 199000 1-1-11 46000 19900 26100 172900 1-1-12 46000 17290 28710 144190 1-1-13 46000 14419 31581 112609 1-1-14 46000 11261 34739 77870 1-1-15 46000 7787 38213 39657 1-1-15 43622 3965 39657 0 Journal entries for ULC Journal entries given by the United Leasing Company for the first two years Date J ournal Amount(tk) 1-1-10 Lease receivable. . Dr 245000 Equipment.. Cr 245000 1-1-10 coin. Dr 46000 Lease Receivable Cr 46000 12-31-10 Interest Receivable.Dr 19900 Interest Revenue. .. Cr 19900 1-1-11 Cash.. Dr 46000 Lease Receivable Cr 26100 Interest Receivable. Cr 19900 12-31-11 Interest Receivable.Dr 17290 Interest Revenu. . Cr 17290 Findings Analyzing this report we have come to terms 1. Lease plays an important role for business. 2. Easy for business to get lease. 3. Lease agreement may contain less restrictive provisions than other debt agreement. 4. Business finds leasing cheaper than other forms of financing. 5. Business does not report an asset or liability for the lease agreement for financial reporting purposes. 6. It is a contractual agreement. 7. It may be cancellable or no cancellable. 8. Leasing provides business an opportunity to transfer tax benefit to another party.The leasing market is becoming more competitive because of the new leasing companie s are entering the market. However, There are still leasing companies are doing well. The political stability and overall economic development is an essential precondition of the smooth growth of this sector. If we can ensure these two preconditions, the leasing sector of Bangladesh would be able to perform a strong role in our industrial development. If we disuses more and more about lease financing, and if we try to mete out it among our general public about its advantages, we will go clearly ahead. It is very favorable to apply lease financing in Bangladesh. From above discussion, it is clear that, in many sectors lease financing is better than other financing.If we know about lease financing properly, we can use or we can avail all the advantages of lease financing where other financing is not favorable for us. 1. Brigham, E. F. and M. C. Ehrhardt. 2001. Financial management Theory and practice. 10th Edition. Singapore. South- Western. 2. Bhole, L. M. 1992. Financial Institutio ns and Markets structure, growth and Innovations. 2nd Edition. New Delhi. Tata- McGraw-Hill publishing Company. Evaluation of students performance 3. Horne, J. C. 1999. Financial Management and Policy. picpicpicpicpicpicpicpicpicpicpicpicpic Bibliography 05 06 07 07 07 08 09 11 13 18 21 22 22 1. Acknowledgement 2. Executive Summary Background of the report Objective of the report Methodology and sources of information 3. Introduction 4. Lease Financing 5. Advantage and disadvantage of leasing 6. Sources of lease financing 7. A lease contract 8. Findings 9. terminal 10. Bibliography TOPIC PAGES A Report on Lease Financing Conclusion The effects of leasing on the firm A Lease contract of United Leasing company with Delta Pharma Limited Sources of lease financing Leveraged lease Advantages and Disadvantages of Lease Financing for Businesses Lease Financing pic (Lessee) pic (Lessor)

Diffusion Of Responsibility Theory

Responsibility theory is like human debt instrument, social state and is related to legal righteousness. It is an ethical theory that says, every peerless has its right and are accounted to the society whether an individual, a bigger one like a town, a company, or the government. It is of splendor to basically magnify its simple principles. friendly responsibility is the answer to the inquiries on why people are subjected and often times ending up in to blaming, admonishing, and punishing each other.It is simply voluntary it is on the subject of giving more than, further than and beyond what is called for by the fair play or the legal responsibility. Wherein you a person is accounted and responsible not because there exist a law, a rule, or an order from a higher being in position. there exists a basis of volunteerism. Diffusion of Responsibility Theory If you possess a neighborhood or someone who is in trouble or in a snag and a group of people are standing, watching roun d, they usually tend to do nothing. This common scenario has been well studied.Distinctively, the idea of diffusion of responsibility is plainly cycling in this. The theory here is that responsibility diffuses or disperses across and among the group such that no individual could feel plenty and aware himself enough to step forward and get involved. Some analogous situations may also occur like in situations in committees, when a thing has been existing around them waiting to be accomplished yet ignored after sometime, students are subjected to the establishment of blame, admonishment and punishment.And in this case, responsibility theory has some noteworthy advantages. Social responsibility in a huge way is important for it is a principled, moral or ideological theory that a person whether it is an administration, a conglomerate, an plaque or an individual has accountability to the society or the general public. This theory is voluntary it is on the subject of giving more than, f urther than and beyond what is called for by the law. This called for by the law is simply the legal responsibility and this is in some manner not in the boundaries of volunteerism principles.Wherein you a person is accounted and responsible not because there exist a law, a rule, or an order from a higher being in position. In here, a person cant promise a dissolve accountability for his people. It is out of his deep willingness to do a certain thing and only accounted and responsible when he is obliged by something for example, it could be a law or a rule. To explain this topic further, let us have this simple basis example. By law, a conglomerates or a corporations main responsibility is to produce money (income) as much as possible for shareholders and make it a point that they obey the law.Social responsibility even with no contact onto the people involve, accompanies organizations being responsible for the people as well as for the environment they affect. This organizations or companies have the ethics, moral responsibility to do so with regards to their power and influence. They certainly have this dominance or power to help people or, could be at the least, not harm them. This responsibility theory is a principle of law that connoting every being whether it is a small group like village, town, or the big ones like companies, government or could be just an individual has its own accountability to the society.In this responsibility theory, I couldnt miss out mentioning these two universal rules because I believe it somehow relates each other and crosses each others principle. First is, The Golden Rule Do unto others what you want others do unto you. And second, The Utilitarian Principle here is where you behave in a way that could result in for the benefit of the greatest number and for the greatest good. The connection among them is like this.Lets say, some people emphasize that industries or companies have no responsibility (social responsibility) ot her than to augment their firms, enlarge returns, and abstain or desist from appealing in deception and fraud. It just means that the more they research to maximize returns they almost more often than not incidentally do what is good for the society. Building on the diffusion of the theory of responsibility and added subject matter- volunteerism, one way or another certainly it squabbles that a sense of responsibility originate transversely the personal and social domains of individuals who volunteer.

Coffee Shop Essay

The global spread of deep brown tree growing and drinking all told started with a curious goat and thats what legends say. 9th century Ethiopian goat herder Kaldi drank a concoction made from the beans subsequently seeing his energetic goats eat them. The Sufi monks of Yemen in the 15th century were said to drink it as well. During the s reddenteenth century when umber was introduced to Europe, the popularity of hot chocolate stigmatizes followed the same pattern as some coffee houses around the world.It quickly became a venue for commonwealth to congregate, exchange views, write poems, plays, and governmental testaments, conduct bloodline transactions, participate in cultural exchange and often die away with a good book. The popularity of coffee shop had served as a poster address, because some(prenominal) people were regulars. When you want to go to exchange news, shargon thinkers and get advice, you go to a coffee shop. It has been that way for quite some time. Cof fee shops had been places of erudition of making business deals scientific, literary, political, philosophical, and economic discussions and even the typical gossip.At the beginning of the nineteenth century nearly all coffee exported on the world foodstuff was produced by European colonies. Two-thirds came from French colonies. But despite the fact that the following century would witness what Eric Hobsbawm called The Age of empire and Lance Davis termed high imperialism, colonialism would cease being in-chief(postnominal) in coffee production. (Though colonies certainly continued to be vital to the production of tea and sugar. ) This occurred precisely at the same time that coffee inlet rose vertiginously in most European colonial powers.Coffee was treated differently than sugar and rubber in the nineteenth century Age of Empire because its low technological demands meant that an independent country richly endowed with the factors of production, Brazil, could begin producing on an unprecedented collection plate. Cheap fertile land and slave labor allowed coffee bells to plummet after 1820 and remain low until the last quarter of the century creating supply-induced demand. Brazils exports jumped 75 fold between independence in 1822 and 1899. initiation consumption grew more than 15 fold in the nineteenth century.Consumers were not actually charge conscious because they were long buffered from recognizing the price. If they drank in cafes, they were unaw ar of the type of coffee they were drinking. As the price of one sort rose, cafe owners often blended in cheaper substitute grades rather than raise their price. he same seems to have been dead on target for grocers. Rather than risk losing their clientele, they competed on blends, not on price. They also sought to keep prices constant. Price rises were often not passed on to the consumer. Instead, cheaper blends were used or grocers trim down their profit margin.Moreover, as coffee sipping became customary and even habit-forming, it was transformed into a necessity for many. As a result, coffee in the twentieth century became price and income inelastic. Thus we atomic number 18 presented with the irony that the international coffee market at the turn of the twentieth century, one of the worlds largest commodity markets, was relatively price inelastic ( deep down in a reasonably large range) at both the production and the consumption end, though profit-driven commercial and industrial intermediaries were extremely conscious of price.In some other words, it was quite imperfect. The Philippine Coffee Company (PCC) says the first coffee tree was introduced in Lipa, Batangas, in 1740 by a Spanish Francis drop monk and soon spread to neighboring towns of Ibaan, Lemery, San Jose, Taal, and Tanauan. Batangas owed much of its wealth to the coffee plantations in these bailiwicks and Lipa publicationually became the coffee capital of the Philippines. We are one of the few countries that produces the four varieties of commercially viable coffee Arabica, Liberica (Barako), Excelsa, and Robusta.This is attributed to the countrys climate and soil ranging from the lowlands of southern Luzon to the mountain ranges of the Cordillera and Mindanao. In 1880, the Philippines was the fourth largest exporter of coffee beans, and when the coffee rust hit Brazil, Africa, and Java, it became the notwithstanding source of coffee beans worldwide, PCC says. Our glory days as one of the worlds coffee centers lasted until 1889 when coffee rust hit the Philippine shores, coupled with an biting louse infestation. Production plunged to 1/6th its original amount. By therefore, Brazil had regained its position as the worlds leading producer of coffee.A few of the living(a) coffee seedlings were transferred from Batangas to Cavite, where they flourished. Our ranking fell because many of the coffee growing areas like rice fields and salt beds of Las Pinas were eaten by housing and commercial developments. Less area was allotted to coffee because farthermostmers had shifted to other cash crops. Todays Coffee is one of the worlds most popular beverages. Some claim it is the most widely consumed liquid in the world aside from water. Coffees success as a beverage undoubtedly owes both to the caffeine it harbors and to its arresting pleasure.Coffee lovers come to associate the energizing lift of the caffeine with the richness and aroma of the beverage that delivers it. In our culture, bookstores are also seen as social, intellectual and absolute hip. Many bookstores are a place of community where people gather and know one another and talk. The atmosphere in a bookstore typically invites customers to relax and browse the shelves. The concept of a bookstore and coffee house is a good combination that go away perfectly gives the bookworm persons and a coffee lover the opportunity to purchase their favorite titles and discover new books speckle relaxing and enj oying a transfuse of coffee.The Company is then formed because of the said conceptualized idea and inspiration. COMPANY PROFILE The report of the company will be CTB that stands for COFFEE, TABLE, BOOK. The companys name was originated from the idea of coffee table book which means a hardcover book that is intended to sit on a coffee table or similar surface in an area where guests sit and are entertained, thus inspiring conversation or alleviating boredom. They tend to be oversized and of heavy construction, since there is no pressing need for portability.The Company CTB will be a combination of piles of books ready for reading and a comfortable cafe that provides place for bookworms to sip coffee and talk with their friends while enjoying their books. It is a neo type of library and a much more public place for reading with a twist for having a cafe in it. It is a very interesting place for a person who wants to meet new people who are also interested in reading, studying and e xploring new things and ideas through books. The cafe is really just an addition to the whole idea.It gives new impression to reading. Reading with a cup of coffee or tea with you is a lot let on than reading without anything to drink or eat. Its a higher level of coming into a public place to look for interesting books and a cafe with it. TAGLINE Cool your coffee and perplex it closer to your nervus and mind. Our tagline represents our business in the most promising way. We decided to state it as cool your coffee, cool consequence call your coffee. Cool because we want it to be mind-teasing and catchy so that customers will notice the line and think.Call your coffee and order it in the CTB shop to relax while reading your favorite novels and bring it closer to your heart and mind. Customers will definitely bring it closer to their heart because the coffee goes to the heart and down to the veins of an individual. The heart and the mind as we all know, is really deal Coffee, Ta ble, Books shop, customers will hold our business close to their hearts and mind, remembering every moment theyve had with us. Every skill they will earn with what they have read, we are assuring them that they will treasure everything we have shared with them forever.LOCATION The CTB store is located in 1199 unit 5 ground flr. Lemon Square Building, Edsa, Munoz Quezon City with the size of 102. 50 straightforwardly meters. There are adequate parking space and have reasonably priced per square meter. Rental payments as well additional payment will be stated within the leasing terms including the registration of utilities and amenities. BUSINESS DESCRIPTION VISION To get under ones skin the foremost Coffee shop in the local and international industry providing the beat products and high quality experience. MISSION.To create a unique, comfortable and relaxing purlieu while enjoying the best hot and cold coffee drinks at an affordable price making it perfect. GOALS AND OBJECTIVES To increase the frequency of customers visitations. To maintain positive sales ontogeny and increase market share. Increase brand awareness To open new branches of stores nationwide every year. To ensure that equipments used for cold and hot coffee drinks are well-maintained and in good condition. Develop new products and innovate serve wells yearly. Develop an increase in sales while achieving a status quo state and reduction in market expenses. To create a cozy and relaxing ambiance. To give seminars and trainings to employees and retain their Standard Operating Procedures. To improve promotional activities and advertisements quarterly To listen and follow through feedbacks, suggestions and opinions of customers for the improvement and betterment of the business. COMPANYS FORM OF ORGANIZATION The company CTB is a fix owner type of business because the owners immemorial purpose is to generate profit. A sole proprietorship is a business owned by a single individu al.This sole owner is responsible for the unblemished business and accepts complete responsibility for the businesss liabilities, as well as its income. Unlike other legal structures, the sole proprietorship requires less paper educate and is present to few business restrictions and regulations. ? Characteristics of Sole Proprietor Management and Control A sole proprietorship is operated by a single individual thus, the sole proprietor has exclusive concern and obtain of the business. Personal Liability A sole proprietor is personally liable for all obligations and debts of the business.Thus, the business assets and personal assets of the sole proprietor are subject to the risks of the business. Moreover, in California, if the owner is married, the martial community property is at risk and subject to attachment by creditors. If the business is conducted under a name which does not show the owners surname or implies the existence of additional owners, the owner is required to fil e a fictitious name certificate and publish a notice in the newspapers. Capitalization There are no rules governing capitalization of a sole proprietorship. Continuity of foundingThe sole proprietorship continues as long as the sole proprietor desires to operate the business and is legally competent. If the business owner is adjudged legally incompetent, becomes incapacitated, or dies, the sole proprietorship ceases to exist. An owner may sell the business as he or she chooses. Taxation A sole proprietor is taxed on business income and may deduct allowable business expenses on his or her personal income tax return. ? Advantages of Sole Proprietor Easy formation The formation of sole proprietorship business is very easy and simple.No legal formalities are involved for setting up the business excepting a license or permission in certain cases. The entrepreneur with initiative and certain amount of capital ass set up such form of business. Direct motivation The entrepreneur owns all and risks all. The entire profit goes to his pocket. This motivates the proprietor to put his heart and soul in the business to earn more profit. Thus, the direct relationship between effort and pay motivates the entrepreneur to manage the business more efficiently and effectively. Better control The entrepreneur takes all decisions affecting the business.He chalks out the plan and executes the same. His eyes are on everything and everyone. There is no scope for laxity. This results in better control of the business and ultimately leads to efficiency. Promptness in decision-making When the decision is to be taken by one person, it is sure to be quick. Thus, the entrepreneur as sole proprietor can arrive at quick decisions concerning the business by which he can take the advantage of any better opportunities. Secrecy Each and every aspect of the business is looked after by the proprietor and the business secrets are cognize to him only. He has no legal obligation to publish his ac counts.Thus, the maintenance of adequate secrecy leaves no scope to his competitors to be aware of the business secrets. Flexibility in operations The sole proprietorship business is undertaken on a small scale. If any change is required in business operations, it is easy and quick to bring the changes. Scope for personal touch There is scope for personal relationship with the entrepreneur and customers in sole proprietorship business. Since the scale of operations is small and the employees wee-wee under his direct supervision, the proprietor maintains a harmonious relationship with the employees.Similarly, the proprietor can know the tastes, likes and dislikes of the customers because of his personal rapport with the customers. Inexpensive formation and management The cost of formation of a sole proprietorship is the minimum because no cost is involved in its formation excepting the license fee in certain cases. The management of the business is also inexpensive as no specialist s are normally appointed in various functional areas of the business which is the added advantages. Free from Government control Sole proprietorship is the least regulated form of business.Regulated laws are almost negligible in its formation, day-to-day operation and dissolution. Easy dissolution Like that of formation, the dissolution of the sole proprietorship is also very easy. Since the proprietor is the supreme authority and no regulations are applicable for closure of the business he can dissolve his business any time he likes. Socially desirable New and small entrepreneurs can take up business on small- scale basis. There will be no scope for concentration of wealth in few hands. Sole proprietorship continues its operation in almost all(prenominal) and every area of business activity and caters to the need of the society.Further, it provides ample opportunities for large-scale self-employment for rural and less skilled personnel. Thus, it is socially desirable. PRODUCTS AND SERVICES CTB will offer its customers the best tasting coffee beverages in the area. This will be pass ond by using high-quality ingredients and strictly following preparation guidelines. The store layout, menu listings and marketing activities will be focused on maximizing the sales of higher margin espresso drinks. Along with the espresso drinks, brewed coffee, as well as some refreshment beverages will be sell in the coffee shop.CTB will also offer its clients, cookies, muffins, sandwiches and bread. On the other hand, the store offerings will be supplemented by small range of books, magazine and other references that customers can read while drinking coffee. PRODUCTS COFFEE AND ESPRESSO Regular Coffee Americano Cappucino Macchiato *Caramel & Hazenut Caffe caffe latte Caffe mocha ICED COFFEE Iced Americano Iced Cappucino Iced Macchiato *Caramel & Hazelnut Iced Latte Iced Mocha Latte NON COFFEE HOT DRINKS Hot burnt umber Hot Vanilla NON COFFEE FROZEN DRINKS Chocolate Mocha Va nilla Cookies and Cream Hazelnut sunbaked GOODIESSandwiches and Breads Muffins Cookies Croissants Donuts PRODUCT RESEARCH AND DEVELOPMENT The Product Research and Development Plan of CTB will provide a clear framework of challenging targets for the consumer over the succeeding(a) years. Strategic view of the needs and opportunities to achieve outcomes that meet the expectations of industry will be the key to the success of this plan. Within the next two years, the company was expect to branch out in different areas of Metro Manila and other provinces. As seasons change, CTB will be offering products that will enhance sales and sate its customers desires.During summer months, CTB will subsidize lower hot beverage sales with frozen coffee drinks, as well as soft drinks, and other cold beverages. CTB will also have special beverages during holiday seasons. The CTB will carry a variety of quality products that will enable to provide full service delivery to espresso stands and coffee houses that will be offered 1 year after the store was established. The companys underlying philosophy in selecting products is to choose lines that will bring consistent quality, competitive prices, and product satisfaction to our customers.TARGET MARKET CHARACTERICTICS CHARACTERISTICS PRIMARY SECONDARY LOCATION Nearby school/offices and establishments Nearby residents of District 1 and 2 of Quezon City AGE 16-35 36-59 GENDER Male and Female Male and Female OCCUPATION Students/ Company employees Entrepreneurs STATUS Middle relegate Upper Class TYPE OF BUSINESS ESTABLISHMENT Schools/ Company offices Commercial Buildings and Banks SURVEY QUESTIONS 1. Age_________ Gender _________ Occupation _________ 2. How often do you visit a coffee shop within a month? o 1-2 o 3-4o 5-6 o 7-more 3. How many cups of coffee do you consume in a day? 1 cup per day 2-3 cups per day Greater than 3 cups per day (How many? ) 4. What kind of coffee do you usually buy/order? Regular cof fee Espresso Latte Iced Coffee Other____ (specify) 5. Which snacks do you regular purchase? Donut Muffin Cookies Sandwiches Cake slices Pastries Other________(specify) 6. How much do you spend in each month in coffee shop? Maximum 1000 Minimum 100 Average 350 Sum 1,400 7.What is the reason why do you want to go to a coffee shop? To release stress To study/read Social gathering Drinking habit Others_______(specify) MARKET SIZE AND TRENDS Coffee is the drink of choice for many people across the world which is the reason why coffee shops are so popular. People love coffee, so many small business people capitalize on this by opening up coffee shops. Some coffee shops provide Internet access so that people can use their laptops while they enjoy their coffee. This is especially helpful for busy students on the go.The coffee shop trend continues because there is a huge demand for it. If you took a road slip-up across America, you would find coffee shops o n just about every corner. While the biggest and most well-known chain is Starbucks, you will also see many mom-and-pop coffee shops or small coffee shop stands. Even gas stations sell coffee to truckers and other travelers on the road. Brazil has by far the most coffee drinkers worldwide, so you will certainly notice that the coffee shop trends are very popular in Brazil. Some people even say that they can smell the aroma of coffee in the air.Coffee with no sugar or added creamers has no calories, and coffee shops have come up with the trend of offering many coffee drinks and treats that are low-fat. Our generation grew up thinking of coffee as a morning pick-me-up and after dinner drink for adults only. The 18-24 year old group has a different view of coffee, thanks to the coffee shop culture. Where older generations gathered at the local sodium carbonate shop, these kids made the local coffee shop their afternoon hangout. Starbucks and other local chains improved their coffees with flavors, sugar and many creams.This makes their coffee more appealing to the young crowd. As those kids graduate from high school and move on to college, theyre finding that their love of coffee moves along with them. MARKETING STRATEGY CTBs marketing strategy will be focused at getting new customers, retaining the existing customers, getting customers to spend more and come back more often. Establishing a loyal customer base is of a paramount importance since such customer core will not only generate most of the sales but also will provide favorable referrals. PRODUCT LINE. COFFEE NON COFFEE HOT DRINKS NON COFFEE FROZEN DRINKS FOOD Iced Coffee Hot Chocolate Chocolate Sandwiches and Breads Latte Hot Vanilla Mocha Muffins Frap Vanilla Cookies Espresso Cookies and Cream Croissants Hazelnut Donuts POSITIONING The company will be positioned as a brand providing high quality products at reasonable prices for busy, mobile people whose time is already at a premium, bu t desires refreshing beverages in a welcoming space that fosters a warm, comfortable and professional environment. DISTRIBUTION CHANNEL Distribution demarcations move products and services from businesses to consumers and to other businesses. Given the importance of dispersal channels along with the limited resources generally available to small businesses it is particularly important for entrepreneurs to make a careful assessment of their channel alternatives, because an effective channel of distribution strategy is also a major contributing factor for the success of any business entity to be established.Raw materials will be purchased from the suppliers and then delivered to the house of the sole proprietor for storage. The ingredients needed for the production of the final product are made available at the food stall processed into a final product to be served to the customers. The proposed business can offer and acquire sales directly from the market because it has the advanta ge of having the direct contact with the consumer. ADVERTISING AND PROMOTIONS We would keep abreast the following promotion strategies o Loyalty Cards.o Coffee Feedback Cards o Refills only half the price o Coffee tasting event promotion o Seasonal product promotion o Meal-Focused Promotions o Provide Complementary Services and Products o Print Advertisements in different designated locations o Social Networking (engage fans in twitter, Facebook, Youtube and other photo sharing sites. ) MANAGEMENT PLAN Background and primary responsibilities of the management team In any business, employees have important roles in an organization towards achieving the businesss goal.The management aspect of COFFEE,TABLE,BOOK or CTB is composed of proposed techniques and strategies that will be used for the improvement of its employees. These can be through through proper hiring and training of workers. Every employee have their specific duties and responsibilities in building up a business. There will be a designated work and section for each of them in a period of time. The shuffling of assigned tasks are expected for the employees versatility and for them to be an effective, efficient and knowledgeable about their jobs.With proper manipulation of its resources, it would be sure that the company will yield its expected return of income. The success of this project lies on the efficient and effective use of human resources in the following functions of management such as planning, organizing, directing and controlling. The top management of the business shall carry out its responsibilities by governing its employees and being responsible in taking in to actions the policies of the company. Also, they will be in charge of monitoring and supervising the trainees and former employees as well.It is very substantial to know the capacity and faculty of the people working inside the organization and their manner of interrelationship with other employees as well as with the manage ment. A manager will look after the employees and will assure that every employee are working and striving for the business standards.Overall, every person shall work effectively and contribute skills in order to achieve success of the organization. CTB Coffee,Table,Book pic by Busita, Lorica R. Dionco, Criselda Marie A. Dumencel, Roshell B. Reyes, Jenny Lyn M. Rivera, Juvia Katte M.

Death and Dying Essay

How the management of death has changed for patients and families in the last 25 years. Hospice C ar for the terminally ill.Modern Medicine New medicines and medical technologyHome Care In home care given by love onesNursing home Home for the elderly who are ill and cant take care of themselvesFive stage of EmotionsDenial telling ourselves that this is not happing that everything will be ok.Rage and Anger People become physically and verbally violent and level God for what is going on.Bargaining Loss attempt to start bargaining to regain all or part of the lossDepression Become isolated tell themselves the loss is truly sad and horrible and them even start using drugs Acceptance Fully acknowledges the loss, accepting the loss, and urinate begun working on heading with the death.Living WillAll so know as Advanced Directives is a written written document that states your personal wishes regarding healthcare treatment in the event youre unable to talk Power of attorney is often a p art of a person living will that identifies and designates your personal representative to contribute the medical decisions for you You also need to talk to your doctor to make sure they are aware that you have a living will and discuss the details of the documents with them.Good Death cosmos Comfortable having price of admission to any spiritual and or emotion support to know death is coming and how to handle it. Being in Control being able to influence what is happing control pain and other symptom having control over where the death will occur Sense of Closure allows a person to die on their own terms, having time to say goodbye Family Care Access to information and expertise when necessary resonate needs Late AdultIndentify Assist with known burdens the clients is having by providing resources and opportunities to alleviate the problems Educate ensure that patients and families as knowledgeable of what is going on Communication is the key but be sensitiveRespect not matter of the race, religion, or sexuality treat the patient with respect Assist provided resources to help the family, stay participating and social

Irish Drama Essay

In the book Blood and Oil The Dangers and Consequences on the Statess Growing Dependence on trade Petroleum by Michael T. Klare, he focuses on the growing attention that the natural resource of crude oil has had and for sometime(prenominal) has been the main focus of just how American foreign policy has been molded to gain, either by deplume or peace, oil. Klare offers an important look at U. S. national tribute policy in very nettled regions of the world where most oil is black gold.The author argues that U. S. foreign and military policy has been increasely compulsive by the need to ensure reliable access to foreign oil, especially in the Middle East, and that American foreign oil dependence continues to grow, U. S. forces in more and more find themselves fighting to defend oil producing regions and come out routes. Klare points out his thesis by documenting the substantial and growing U. S.dependence on foreign oil and the problems it has creat4ed, Klare describes the inc reasing involvement of the United States in the Middle East since World War II and with the particularly fuddled ties with Saudi Arabia as well as the negative consequences of this involvement has on American credentials. The authors writes in power point the latest phase of the story by analyzing the energy strategy adopted by the Bush judiciary in 2001 and how this has only reinforced U.S. dependency on foreign oil with this being especially authorized in the Persian Golf. Klare goes on to describe the administrations polices toward that region. In chapter five the author discusses the possible prospects for diversifying foreign oil supplies and concluding that this approach offers little hope of reducing U. S. reliance on the disconnectedness even though it would increase the chances of conflicts in other region. In one description Klare discusses how the U. S.oil dependence may increasingly turn towards conflict with Russia and China. The author summary of what the cost of oil dependency in the final chapter and before long gives an alternative strategy which would detach our pursuits of energy from security commitments to foreign governments by reducing oil aspiration and in the development of alternative energy sources. Michael Klare gives a good argument and shows just what the national security consequences of U. S. foreign oil dependence or consequences that have been overlooked.The theme throughout the book is that American leaders have gone to capital lengths to secure oil and has made this a matter of national security to be able to safeguard it through the use of military force. The author well documents his writings with a great number of notes and uses primary sources. The most shocking is the current policies Bush has in place towards the Gulf and how Bush has a very detailed strategy for the American domination of the Persian Gulf for gaining great amounts of oil.This strategy has three goals the first is the stability of Saudi Arabia , the second was removal of Saddam Hussein and to change him with a stable government that could give more output for oil and finally pushing Iran for a more stable leadership change. As the lust for oil increases an increase of military response allow for be seen as a necessary and just cause for wars. Reference Klare, M. T. (2004). Blood and oil The dangers and consequences of Americas growing dependency on imported petroleum. New York Henry Holt.

Baz Lurhmann describes ‘Moulin Rouge’ as ‘audience participation cinema’. Analyse the techniques he uses to remind ‘us we are watching a movie’

Baz Lurhmann describes Moulin Rouge as audience participation cinema. With close reference to the hatchway of the film analyse the techniques he uses to motivate us we be watching a movieFrom the opening of the film, we provide count on that Baz Lurhmann uses several(prenominal) techniques such as music, camera angles, set design, costume and lighting, to help create the jot that we are watching a movie. He creates this feeling from the thinker of making everything unsatisfyingistic and stylised, it shows that it could not peradventure be real liveness, on that pointfore reminds us we are watching a movie. Baz has a wild fancy which is captured in Moulin Rouge he shows this through techniques such as characterisation, editing, and colour.Even from the very beginning, with the conductor, we hatful see that the film is unreal. The conductor has theatrical movements which are totally over the authorise this does show and remind us that we are watching a movie. Also the se tting of having the large, heavy, red curtain and gold plated frame allay gives the ideas of being fantasy and unreal.You can read also Audience Adaptation PaperWhen we are introduced to Christian, Baz Lurhmann uses several camera techniques to create the stylised effect. He does this when Christian is writing the theme he has a doll following the text that has been written. It cuts to his face crying and then cuts back to the typewriter. This is emotional it shows how he is reacting to impressive the story of him being in love. The audience are already struck by this and feel as though they already know the character. This helps the film to be audience participation cinema.Whilst Christian is still telling us the beginning of the story and typing, there are cuts of inside Moulin Rouge this is effective because it simply reminds us that we are watching a movie. Inside the Moulin Rouge, there are bright act upon (saturated colour) and vibrant movements provided all this is shown through slow motion editing. Outside the Moulin Rouge there is desaturated colour. To end this partitioning of the film, the camera zooms into the words that the character is typing, like a fade or dissolve.When Christian is typing abtaboo sensation year ago, when he first came to Paris, the camera zooms out, rapidly over Paris from his room, and then zooms in to the learn station where he is standing. This keeps the audience reminded that the we are watching a movie because it zooms so rapidly that its unreal and virtually like a dream.There is also a part where is he walking up the to the hillside towns multitude of Montmarte the village of sin. As he walks up there the expressionry that he is walking through is changing. This is obviously unreal and therefore has the same effect of watching a movie.When we first meet the Bohemians we see incompatible techniques being used. We see Baz Lurhmann using costumes, colour, set design and camera angles in this section. The Bohemia ns all sop up several(predicate) costumes all their costumes are made of several layers of clothes, with any colour and material. This gives them an idea of them being below people such as Zidler who wears suits. There is an unreal design about them this reminds us we are watching a movieThere is a mid shot, in which we can see all the characters involved with the scene including the unconscious argentine. When they are deciding the lyrics to the song, the camera cuts to all the characters, creates the idea of confusion and hysteria so umpteen people talking at the same time. We see a close up of Christians face when he bursts into song about the hills being alive with the sound of music. This is very illusory and still reminds us that we are watching a movie.When we first see the Moulin rouge, we see vibrant colours, saturated colours these stand out well and help illuminate the idea of Moulin Rouge being a theatre loud, over the top, alert and alive. The lights and colours a re vivid, glitzy and jazzy. Again it has the unreal idea attached to it. Baz Lurhmann didnt want anything to be normal he wanted wild, lively movements and shots. This again seems unreal and therefore has the stylised approach. Inside the Moulin Rouge its lively and upbeat, furrow to outside which is dull and boring. Inside theres fast dancing and lots of actions and over the top dance moves. whole the characters in Moulin Rouge all have individual identities dancers, courtesans. They all have their own stage reputation and their own costume. This is overwhelming because all the women are over dressed, and area all playing to what the men want. The idea of having all individual costumes to fit the stage character is effective.We also see characters, inside the night ordering, of boxers, mermaids, and an even charwoman with a snake, this is all very unreal and shows that it is too unreal and therefore the audience must be watching a movie.There is a special effect on one section where Zidler does the flips all the way through entrance of the Moulin Rouge to the actual stage area. This is very unreal we can see being super imposed onto the screen but yet it strikes the audience and reminds them about the movie.When Satine retreats from the ceiling, the club turns black. This is to create tension of when she does arrive. Also for lighting the bits of shiny silver sparkle. Satine had an original costume compared to the other(prenominal) girls in the club. Satine wore a diamond outfit tailed jacket with fishnet tights and a bowler hat. Her lipstick was bright red and it was very feminine. I think that Baz Lurhmann was trying to get across that she was as noteworthy as Marilyn Monroe because she wore that look too (bus stop look). The swing which she sat on even had diamonds, shows that she better off than the other Moulin Rouge dancers. All the dancers were known as diamond dogs whereas she was known as the sparkling diamond. The audience feels they have to watch her because partly of what she is wearing but also because the camera does. And the camera follows her around because she is the sum total of attention.Harold Zidler was another colourful character he wore a bright red jacket, with big boots and white shirts etc. close like Father Christmas. He had jolly, fluffy hair in forms of a beard and moustache too. The moustache was curled up at the ends this gave his character more livelihood about him. He looked as though he was the ring master of the circus, in some ways he was.All the costumes were over the top and they all have the unreal attitude with them. This is because they were all original and exaggerated, therefore unreal and stylised. This will remind the audience that what they are watching could not be real life hence it is a movie.The elephant is the centre of the courtyard just outside MR. its where Satine lives- exclusive and powerful. Its interior is all to do with India ideas generate for spectacular spectacul ar. The colours inside the elephant are blues, yellows and reds.Music in the Moulin Rouge was very important. There was always music in the background or the characters were singing a song. Throughout the film music was used in distinguishable ways, it created different atmospheric states. When Christian first came to Paris and he was talking about never being in love, the music created a comedy effect. Also inside the Moulin Rouge, the music was very upbeat, the can can, it had to be to go with the costumes and dancing, and was a contrast to the music anywhere else in the film. Baz Lurhmann also used different contexts of music, some songs were raw and some were fairly old.The lyrics and songs tell the story of the Moulin Rouge. This is effective because its different. People dont go around telling stories of their life in song, so this to the audience would remind them that they were watching a movie.Throughout the film there were different genres of music being used. There was hip hop when the dancers all sang Lady Marmalade, rock music when Zidler sang the Show must go on, and even pop such as Your Song and substantial Girl. All the songs used in the film kept the audience involved and they felt as though they could sing along, which is the audience participating audience participation cinema.All the techniques that Baz Lurhmann used created the unreal atmosphere that he wanted to create to remind the audience that they were watching a movie. All the elements in each technique was exactly what Baz Lurhmann wanted, when put together all the elements and techniques created an emotional, contrasting film which I well enjoyed.

Lamb as an Essayist Essay

Here he was fortunate enough to have for a takefellow the subsequentlywards famous Samuel Taylor Coleridge, his senior by rather more than two geezerhood, and a slopped and t end uper life- enormous acquaintance began which had a singularly great influence on the whole of his by and by career. When the era came for leaving school, where he had learned some Greek and acquired considerable facility in Latin composition, love, after a legal brief stay at home (spent, as his school holidays had often been, over doddering side conditions in the library of Mr Salt), was condemned to the labours of the desk,an unconquerable impediment in his speech disqualifying him for a school exhibition, and thus depriving him of the only means by which he could have obtained a university education. For a short judgment of conviction he held a clerkship in the South Sea House low his elder brother John, and in 1792 he entered the accountants office in the East India House, where during the ne xt three and thirty courses the hundred folios of what he used to call his true works were produced. A dreadful accident shortly came upon him, which seemed to blight all his prospects in the very morning of life.There was insanity in the family, which in his 21st year had led to his avouch confinement for some weeks in a lunatic asylum and, a few months afterwards, on the 22d of September 1796, his sister bloody shame, worn down to a state of extreme offensive misery by attention to needlework by day and to her mother by night, was choppyly seized with lancinate mania, in which she stabbed her mother to the heart. The calm self-mastery and loving self-renunciation which Charles lamb, by constitution excitable, nervous, and timid, displayed at this crisis in his own history and in that of those nearest him, will ever give him an imperishable claim to the reverence and partiality of all who are capable of appreciating the heroisms of common life.His sister was of course imm ediately wanderd in confinement, and with the fast return of comparative health came the knowledge of her fatal deed himself calm and collected, he knew how to speak the speech of soothing and comfort. With the help of friends he succeeded in obtaining her release from the life-long restraint to which she would otherwise have been doomed, on the speak condition that he himself should undertake the responsibility for her safe keeping.It proved no light charge for, though no 1 was capable of affording a more intelligent or affectionate companionship than Mary dearest during her long periods of health, there was ever present the apprehension of the recurrence of her malady and, when from time to time the premonitory symptoms had become unmistakable, there was no alter indwelling nevertheless her removal, which took place in quietness and tears. How late the whole course of Lambs domestic life must have been affected by his singular loyalty as a brother need not be pointed out for one thing, it rendered impossible his union with Alice Winterton, whom he appears to have truly loved, and to whom much(prenominal) touching reference was do long afterwards in Dream Children, a Reverie.Lambs first appearance as an antecedent was made in the year of the great tragedy of his life (1796), when there were published in the great deal of Poems on Various Subjects by Coleridge four sonnets by Mr Charles Lamb of the India House. In the following year he also contributed along with Charles Lloyd some pieces in blank versify to Coleridges new record of Poems. In 1798 he published a short and pathetic prose tale entitled Rosamund Gray, and in 1799 he was associated with Coleridge and Southey in the publication of the Annual Anthology, to which he had contributed a short religious poem in blank verse entitled Living without God in the World the company in which he was thus strand brought upon him the irrelevant and pointless ridicule of Canning and Gillray. His next public appearance was not more fortunate.His John Woodvil (1801), a slight dramatic piece written in the sprint of the earlier Elizabethan period, and containing some writeized poetry and happy delineation of the gentler emotions, but as a whole deficient in plot, vigour, and character, was held up to ridicule by the Edinburgh Revieiv as a specimen of the rudest condition of the drama, a work by a man of the age of Thespis. The dramatic spirit, however, was not thus easily quenched in Lamb. His next swither (1806) was a farce, named Mr II, the point of which lay in the heros anxiety to conceal his name, Hogsflesh it has recently been consecrate upon the boards with success in America, but in London it did not survive the first night of its appearance. Its causation bore the failure with rare equanimity and good humour, and soon struck into new and more flourishing fields of literary exertion.In 1807 appeared Tales founded on the Plays of Shakespeare, written by Charles and M ary Lamb and in 1808 Specimens of English Dramatic Poets who lived about the time of Shakespeare, with short but felicitous critical notes. In the same year Mary Lamb, assisted by her brother, also published Poetry for Children and a collection of short school-girl tales under the title Mrs Leicesters School and to the same date belongs the Adventures of Ulysses, designed by Lamb as a companion to the Adventures of Telemachus. In 1810 began to appear Leigh Hunts quarterly periodical, The Reflector, in which Lamb published such(prenominal) (including the essays on the tragedies of Shakespeare and on Hogarth) that subsequently appeared in the first collective edition of his Works (2 vols. 12mo), which appeared in 1818.The nerve of the London Magazine in 1820 stimulated him to the production of a series of new essays which rose into newsbreak popularity, and may be said to form the chief cornerstone in the small but unmingled temple of his fame. The first of these, as it fell out, was a description of the old South Sea House, with which Lamb happened to have associated the name of a gay light-hearted foreigner called Elia, who had frequented it in the days of his service there. The pseudonym adoptive on this occasion was retained for the subsequent contributions which appeared collectively in a post 8vo volume of Essays in 1823. After a brief career of five years the London Magazine came to an end and about the same period Lambs long connexion with the India House terminated, a subvention of about 450 having been assigned to him.The amplifyd leisure, however, for which he had long sighed, did not prove favourable to literary production, which henceforward was limited to a few trifling contributions to the New Monthly and other serials. The malady of his sister, which continued to increase with ever shortening intervals of relief, broke in painfully on his lettered ease and comfort and it is unfortunately impossible to ignore the deteriorating effects of an over-free indulgence in the use of tobacco and alcohol on a temperament such as his. His removal on account of his sister to the quiet of the country, by forethought to withdraw him from the stimulating society of the large circle of literary friends who had helped to make his Wednesday counterbalanceing at homes so remarkable, doubtless also tended to intensify his listlessness and helplessness.One of the brightest elements in the closing years of his life was the friendship and companionship of Emma Isola, whom he and his sister had adopted, and whose marriage in 1833 to Mr Moxon, though a source of unselfish happiness to Lamb, left him more than ever alone. While living at Edmonton, he was overtaken by an attack of erysipelas brought on by an accidental fall as he was walking on the London road after a few days illness he painlessly passed away on December 27, 1834. The sudden death of one so widely known, admired, and beloved as Charles Lamb fell on the public, as well as on his own attached circle, with all the poignancy of a in-person calamity and a private grief. His memory wanted no tribute that affection could bestow, and Wordsworth has commemorated in simple and drab verse the genius, virtues, and fraternal devotion of his early friend.In depth of thought and splendour of genius Charles Lamb was surpassed by not a few of his contemporaries, but as an essayist he is entitled to a place beside Montaigne, Sir Thomas Browne, Steele, and Addison. He unites many of the characteristics of each of these writers,refined wit, exquisite humour, a genuine and mental vein of pleasantry, and heart-touching pathos. His fancy as an essayist is distinguished by great delicacy and tenderness and even his conceits are imbued with human feeling and passion. He had an extreme and al around exclusive partiality for our earlier prose writers, oddly for Fuller, Browne, and Burton, as well as for the dramatists of Shakespeares time and the care with which he stud ied them is apparent in all he ever wrote.It shines out conspicuously in his style, which has an antique air, and is redolent of the peculiarities of the 17th century. Its quaintness has subjected the author to the charge of affectation, but there is nothing really affected in his writings. His style is not so much an imitation as a reflexion of the older writers for in spirit he made himself their contemporary. A confirmed habit of studying them in preference to modern literature had made something of their style natural to him and long experience had rendered it not only easy and familiar but habitual. It was not a masquerade dress he wore, but the costume which showed the man to most advantage.With thought and meaning, often profound, though clothed in simple language, every sentence of his essays is pregnant, and in this respect he bears a voiceless resemblance to the writers already named. If he had their manner, he possessed their spirit likewise. To some of his essays and sp ecimens we are considerably obligated(predicate) for the revival of the dramatic writers of the Shakespearian age for he preceded Gifford and others in wiping the dust of ages from the works of these authors.In his brief comments on each specimen he displays exquisite powers of discrimination his discernment of the true meaning of his author is almost infallible. As a poet Lamb is not entitled to so high a place as that which can be claimed for the essayist and critic. His dependence on Elizabethan models is here also manifest, but in such a way as to bring into all the greater prominence his native deficiency in the accomplishment of verse. Yet it is impossible, once having read, ever to forget the tenderness and grace of such verses as those to Hester Savory and on The Old Familiar Faces, or the quaint humour of A leave to Tobacco. As a letter writer also Lamb is entitled to rank very high.The garner of Charles Lamb, with a sketch of his life by one of his executors, Sir Thoma s Noon Talfourd, appeared in 2 vols, in 1837, and Final Memorials of Charles Lamb, by the same hand, were published in 1848. Supplementary to these is the Memoir by another personal friend B. W. Procter (Barry Cornwall) published in 1866. See also Fitzgeralds Charles Lamb, his Friends, his Barents, and his Books, 1866 Cradocks Charles Lamb, 1867 and Carew Hazlitts Mary and Charles Lamb Poems, Letters, and Remains, 1874. There have been several complete editions of the Works of Lamb of these the fullest as well as most recent is that of Fitzgerald, Life, Letters, and Writings of Charles Lamb, 6 vols., 1870-76).