Thursday, December 26, 2019

Flowers in Japanese Proverbs

There are quite a few Japanese proverbs that include flowers. A flower is hana in Japanese. Although hana also means, nose, it should be obvious by the context what is meant, so dont worry. Also, they appear different when written in kanji (as they do not share the same kanji characters). Click this link to learn the kanji character for flowers. Here are some Japanese proverbs including the word flower. Iwanu ga hana è ¨â‚¬Ã£â€š Ã£  ¬Ã£ Å'èŠ ± --- Literally translated as, Not speaking is the flower. It means, Some things are better left unsaid; Silence is golden.Takane no hana é «ËœÃ¥ ¶ ºÃ£  ®Ã¨Å  ± --- Literally translated as, Flower on a high peak. It means, something out of ones reach. Some things are beautiful to look at, but realistically, there is no way you can get them. The object might be something that you want very much but cant have.Hana ni arashi èŠ ±Ã£  «Ã¥ µ  --- There is a famous Japanese saying, Tsuki ni muragumo, hana ni arashi (The moon is often hidden by a cloud; flowers are often scattered by the wind). Hana ni arashi is a shortened version of, Tsuki ni muragumo, hana ni arashi. It means that life often brings misfortune at a time of great happiness or Nothing is certain in this world.Hana yori dango èŠ ±Ã£â€šË†Ã£â€šÅ Ã¥â€º £Ã¥ ­  --- Literally translated as, Dumplings rather than flowers. It means that the practical is preferred over the aestheti c. In spring, the Japanese traditionally go to the countryside or parks for flower viewing (hanami). However, they often seem to be more interested in eating or drinking alcohol than appreciating the beauty of the flowers. It is an example of the fickle nature of humans.Tonari no hana wa akai éš £Ã£  ®Ã¨Å  ±Ã£  ¯Ã¨ µ ¤Ã£ â€ž --- Literally translated as, The neighbors flowers are red. It means that the grass is always greener on the other side. There is also another saying, Tonari no shibafu wa aoi (The neighbors lawn is green). Here are more expressions including the word flower. Hanashi ni hana ga saku è © ±Ã£  «Ã¨Å  ±Ã£ Å'å’ ²Ã£   --- To have a lively discussion.Hana o motaseru èŠ ±Ã£â€šâ€™Ã¦Å' Ã£ Å¸Ã£ â€ºÃ£â€šâ€¹ --- To let someone have the credit for something.Hana o sakaseru èŠ ±Ã£â€šâ€™Ã¥â€™ ²Ã£ â€¹Ã£ â€ºÃ£â€šâ€¹ --- To succeed.Hana to chiru èŠ ±Ã£  ¨Ã¦â€¢ £Ã£â€šâ€¹ --- To die gracefully.Ryoute ni hana ä ¸ ¡Ã¦â€°â€¹Ã£  «Ã¨Å  ± --- To have a double advantage, to be between two pretty women. Flower Vocabulary asagao æÅ" Ã© ¡â€ --- morning glorykiku è Å  --- chrysanthemumsuisen æ ° ´Ã¤ »â„¢ --- daffodilbara èâ€"ӏâ€"‡ --- roseyuri ç™ ¾Ã¥ Ë† --- lilyhimawari 㠁 ²Ã£  ¾Ã£â€š Ã£â€šÅ  --- sunflowerchuurippu ãÆ' Ã£Æ' ¥Ã£Æ' ¼Ã£Æ' ªÃ£Æ'Æ'ãÆ'â€" --- tuliphinagiku 㠁 ²Ã£  ªÃ£ Å½Ã£   --- daisykaaneeshon ã‚ «Ã£Æ' ¼Ã£Æ' Ã£Æ' ¼Ã£â€š ·Ã£Æ' §Ã£Æ' ³ --- carnationayame 㠁‚ã‚„ã‚  --- irisshoubu --- Japanese irisran è˜ ­ --- orchiddairya ãÆ'ۋÆ' ªÃ£Æ' ¤ --- dahliakosumosu ã‚ ³Ã£â€š ¹Ã£Æ' ¢Ã£â€š ¹ --- cosmosumire 㠁™ã  ¿Ã£â€šÅ' --- violettanpopo ã‚ ¿Ã£Æ' ³Ã£Æ' Ã£Æ'  --- dandelionajisai 㠁‚㠁˜ã â€¢Ã£ â€ž --- hydrangeabotan ç‰ ¡Ã¤ ¸ ¹--- peonysuiren ç  ¡Ã¨â€œ ® --- water lilysuzuran 㠁™ã Å¡Ã£â€šâ€°Ã£â€šâ€œ --- lily of the valleytsubaki æ ¤ ¿ --- camellia Japanese Girls Names with Flowers It is quite popular to use either the word for flower, hana, or the name of a flower, when naming a girl. When using, hana, as a name, it can have variations such as, Hanae, Hanao, Hanaka, Hanako, Hanami, Hanayo etc. Sakura (cherry blossom) has been a popular name for a long time and constantly appears in top 10 lists for girl’s names. Momo (peach blossom) is another favorite. Other possible Japanese names with flowers are, Yuri (lily), Ayame (iris), Ran (orchid), Sumire (violet), Tsubaki (camellia) and so on. Although Kiku (chrysanthemum) and Ume (ume blossom) are also female names, they sound a little old fashioned.

Tuesday, December 17, 2019

Technology Has Changed Our Lives - 1204 Words

Technology throughout the years has consistently changed the way students, professionals, families, friends, etc. form and carry out relationships with one another. Technology originally started out as a tool to gain information or something as simple as communicating in a more efficient way. Over time technology has changed the way we go about our daily lives as well as who we are as an individual, losing our sense of self perception through the loss of daily personal interactions with individuals, as well as hiding from situations that no longer interest us (Ted Talk). Sherry Turkle, the well renown author for her book Alone Together: Why We Expect More from Technology and Less from Each Other, once believed back in 1996 that what we†¦show more content†¦Being candid and vulnerable allows for individuals to connect with others on a deeper level and create real relationships that positively impact their life in more ways than one. Feeling emotions and problem solving tough situations is what helps individuals to grow as human beings and receive the most rewarding and fulfilling life. As technology continues to change who we are as individuals, it creates a space for individuals to go when they want to â€Å"hide† from situations that no longer provide interest. People want to only be connected to people in the amounts they can control. Turkle explains this in her Ted Talk appearance as â€Å"The Goldilocks Effect†. She states, â€Å"People can’t get enough of each other if and only if they can have each other at a distance in amounts they can control (Ted Talk). Individuals remove themselves from conversations and situations that no longer interest them. This is shown over and over again in the classroom setting, dinners, meetings, etc. Individuals only want to interact with each other in the amounts they feel is â€Å"just right† for them (website). For instance, this is shown an immense amounts in the college classroom s ettings. Students are constantly on smartphones, tablets, and laptops and chose to engage with the lecture when they feel of interest. Students don’t realize that when they opt of of things that they deem as no longerShow MoreRelatedTechnology Has Changed Our Lives1413 Words   |  6 Pages Technology affects our lives in a major way. It is hard to go anywhere and not see the changes technology has bought to people now in year 2015. It is hard to even imagine life without technology. It is hard to imagine life without technology because whether it has been in its simplest form technological advances have been being introduced to humanity since the invention of the wheel. Today technology has helped us save time and helps those who use it to complete tasks easier and more efficientlyRead MoreTechnology Has Changed Our Lives1387 Words   |  6 Pagesbeen many advances in technology from the creation of the telephones, to flip phones, to smartphones and even the computer; tec hnology has increased our ability to communicate more easily and sufficiently. Although technology has greatly impacted our lives in a positive manner, and has made a way of communication much more easier, it also has negative effects that today have made individuals more lazy by the day. Although we have the answer to almost any question right at our fingertips, the increasedRead MoreTechnology Has Changed Our Lives1396 Words   |  6 PagesTechnology has changed our way of life as human beings; it changed the way we understand the act of work has changed the way we interact with people. 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Monday, December 9, 2019

Corporate Accounting

Question: Discuss the problems of tax effect accounting addressed in the above statement in the context of the present AASB / IASB standards and the conceptual framework using your selected annual report to provide examples. Answer: Introduction The company assumed in this circumstance is the A-CAP RESOURCE LIMITED Company, is one of the company of Australian stock exchanges. For answering the questions provided in the statement, the annual report of 2015 of A-cap Resource Limited Company is measured for the investigation of the question. Hence, the reports will main concern for this study. Accounting is one of the most important factors which is also very essential for A-CAP RESOURCE LIMITED Company (Anil Kumar, Kumar, Mariyappa, 2010). It probably acts as a vital role to preserve the overall proceedings of this prominent association that helps the company at the time of managing the whole processes and the activities which take place within the organization at the time of running the trades. The progression of accounting is also calculated by A-cap Resource Limited Company, which is a prominent organization in the whole world, and these total analytical procedures will be executed on the basis of this A-CAP RESOURCE LIMIT ED Company (Chung, 2013). A-CAP RESOURCE LIMITED Company is an undertaking company which is situated in Australia. It is also an listed stock of exchanges in Australia. The international financial standard gives an idea about the framework for the preparation of the financial statements of that particular company and also sets the standards of the accounting for presenting the fair value of the products which are present in the financial statement of the A-CAP RESOURCE LIMITED Company (GKOUGKOUSI, 2013). Description The report declares that the concept of the assets are the main theme which appears to monitors like the left over from the data transaction operation and also in the capitalized the legal responsibilities since there founds some clean and precise fictions such as tax liabilities and the accusation of the provisions for accrue obligations. The tax accounting procedure reflects on taxes before the financial statements of the corporation (Izzo, 2013). The legal responsibility of the capitalized arises by the high standard of accrual process depend on the revenues that placed relatively based on the time. Moreover, the legal responsibility of the deferred tax system is the main asset of this tax effect system. The liability which needs to be realized throughout the year, and it also makes the differed types of account. The condition for the obligation represents the condition of the accounts together with the contingent assets and also conditional liabilities. A-cap Resource Limited is an Australia-based well-known resources company that means it also a mineral exploration organization (Kumar Mariyappa, 2010). The organization is a very strong support and also well funded from the shareholders. It also reflects on advancing its importance and significance the uranium metal prospects. This also has Greenfield base metals and the coal resources exploration tenements. The project of the organization includes Letlhakane Uranium Project, Blau Coal Project, Mega Coal Project, and Foley Project. The organization assumed in this scenario is the A-cap Resource Limited that is an ASX, or the Australian Stock Exchange listed company. The annual statement in the year of 2015 of A-cap Resource Limited is measured to the description of the scenario. The main remuneration elements packages and also policies of the remuneration need to differentiate a bundle with in and the directors and the executives of the organization like A-cap Resource Limited. The main components are the amount of remuneration and nature (Leventis, Dimitropoulos, Owusu-Ansah, 2013). Nature mostly composed of the framework of the administrative personnel which assists in the purpose of increment of the activities to the agreement on the outlook aspects. It also facilitates in the compensation packages that incorporates the increase of the basic salary, the redundancy, the period, and also notice. The basic payment is USD $320,000 which is rotate after every twelve months. No executives and the directors are entitled to the purpose of the deduct payments. The organizations directors and the executives are paid USD $400,000 that is also rotated after a long period of twelve months. Conversely, the remuneration packages are provided for the executives and the directors of the organization like A-cap Resource Limited. On the basis of the totality quantity of the capitals, the bonus is provided to the executives, directors, and the employees, of this well-known company throughout their r emuneration. But the motivation is strictly provided to the employees and it also measured as a reward and recognition (Lim, 2010). Those who are the Non-executive director of this organization are remunerated out of some salaries that are acknowledged by the shareholders. After then, the shareholders are prepared to scrutinize about additional benefit, salary and the compensation schemes. However, the corporation is needed to reimburse the payment to the shareholders that are real to the profit in the bonus. These types of packages supplies incentives to the Directors and the executives of the organization like A-cap Resource Limited (Miller, 2010). To the aims that are explained by the organizations important techniques, the corporation provides such beneficial amenities to the directors and the executives in the incentives form of a certain period and also it provides a fixed amount of remuneration elements that are mentioned in this scenario. This also facilitates in rewarding t he selling with the terms and the conditions of the corporation, and it facilitate to provide the benchmark trade facilities to the directors and the executives in the incentives forms. Moreover, the inducements which are needed to be given to the Corporation are the other related work benefits arriving by the benefits of the organizations program established by the strategy of the organization. The consideration of the benefits is more crucial for the corporation but as the policies and the norms of the corporation, the executives and, the directors, who enjoyed it fruitfully. Conversely, the organization is trying to modify the annual board activities that are explaining to be unlimited for the executives and the directors of the organization A-cap Resource Limited Company. Discussion According to the study, the statements of the case shows that the deferred tax liabilities, the capitalize liabilities and also the provisions which show the duties and responsibilities which are arises due to the taxation system in accounting and also other affects. Due to the virtue of accrual system, the capitalized liabilities are arises depending on the revenues which are collected according to the time more willingly than the receipt. There lies various benefits that are created for the proper establishment of the liabilities of the company which helps in the proper continuation of the bearing of the expenses made by the executives and the directors (Palpacuer, 2010). The different facilities are provided by the company which helps in the proper establishment of the objectives for the company and thence the different facilities are covered for the executives and the non-executives of the company. These personnels of the company are provided with various facilities that provide them to utilize the powers and the resources of the company up to the brim. The recognized revenues are provided for the exaggeration of the various destruction of the assets that very much crucial for the growth and the enhancement of the company A-CAP RESOURCE LIMITED. The various VATs and the TAX systems are applied for the proper reduction of the materials that are used for the enhancement of the system. These all the operating cost also comprise the cost of their possessions which the organization has to bear for it and therefore the company lies in a location of extra debt (Parker, 2010). The shares of the organization A-CAP RESOURCE LIMITED also seems to be declining in the marketplace as intended for these the business cannot hold its shares in the marketplace. Due to the virtue of the effect of taxation system the deferred tax liabilities arises depending on the provision of their duties and responsibilities which show them the expected responsibilities which they required in the balance sheet of the company. In the given statement the problems or issues which are related to the effect of the taxation system are described elaborately. The A-CAP RESOURCE LIMITED Company was bound to pay all taxes on the full amounts which generated or arises due to the reasons which are described above. The issues which are arises due to the effects of the tax system are described properly through this statement. The monetary amounts which are collected through the deferred liabilities, capitalized liabilities and the provisions for the duties and responsibilities are increases due to the effect of the taxation system (Rajasekaran Lalitha, 2011). Therefore, the balance sheet of the A-CAP RESOURCE LIMITED Company shows that amount of the deferred liabilities, capitalized liabilities and the provisions for the duties and responsibilities. Comments The statements state about the issues which are related along with the tax which affects the accounting system of the company. The elements of the compensation correspondence and the compensation policies are at variance an assortment with in the executives and the directors of A-CAP RESOURCE LIMITED Company (Rana, 2010). The elements that are used for the proper enhancement of the amounts of the compensation signifies the nature of the structure for the proper development of the managerial personnel that are included for the proper creation of the policies of the structures for the contract on the basis of the contract also helps in the policies that are related to the basic salary management for the increment of the salaries for the proper enhancement of the notices. The initial salary that is initiated is off about USD $320,000 and it helps in the creation of the revision for the pay of the company executives of the company A-CAP RESOURCE LIMITED (Smith, 2004). The capitalize liab ilities are taken place along with the good significance and value of the accrual system depending on the revenues which are generated according to the time. This correspondence presents incentives to the executives and the directors of the company A-CAP RESOURCE LIMITED Company. Hence the company A-CAP RESOURCE LIMITED also helps in the creation of the strategies for the proper suffering of the company and also it also helps in the development of the companies. Thus the be3nefit payments are also created for the proper creation of the structures of the basic salary and hence forth it also helps in the exaggeration of the strategies for the proper enhancement of the structures of the organization. The nonexecutive directors of the corporation are paid their fees out of maximum amount approved by the shareholders for the remuneration of the nonexecutive directors. The nonexecutive directors do not receive any performance-based bonuses and also do not participate in the equity schemes of the organization without prior approval of the shareholders ("Special issue of Management Accounting Research: Risk management, corporate governance and management accounting", 2006). The information also helps in the determination of the packages for the proper enhancement of the executives, non-executives and the directors for the companies and thus it also helps in the creation of the forms of the dividends that are generated for the proper enhancement of the policies. The statements of the case show that the deferred tax liabilities, the capitalize liabilities and also the provisions which show the duties and responsibilities which are arises due to the taxation system in accounting and also other affects. It also brings unexpected amounts which are present in the financial statements of the Company (Sunder, 2012). The A-CAP RESOURCE LIMITED Company was bound to shoe these accounts in their financial reports. Conclusion The three liabilities, that is, the deferred tax liabilities, the capitalize liabilities and also the provisions which show the duties and responsibilities are considered to be a major part of the liabilities. By the help of these liabilities, the company can show their accrual system, which is on the revenue which is collected according to the time more willingly than the receipt. As per the mentioned companys policies, it helps in the proper enhancement of the strategies for the proper elements for the provision of the fixed consequences and thus it also helps in satisfying the conditions and the regulations of the company. Hence the benchmarks of the industry are facilitated for the and hence the director also facilities for the related work policies and thus it also helps in the policies and thus it also helps in proper enhancement of the policies of the company. The measurement of the incentives is very much important for the A-CAP RESOURCE LIMITED Company (Verma, 2008). The mea surement of the incentives is very much essential for the company but as the norms and policies of the company, the directors, and the executives enjoyed the incentives of the company fruitfully. The deferred tax liabilities is also considered as liabilities regarding the good significance which are related to the effects of the schemes of the tax systems. References Anil Kumar, S., Kumar, V., Mariyappa, B. (2010).Corporate accounting. Mumbai [India]: Himalaya Pub. House. Chung, J. (2013). Corporate Responsibility.Accounting In Europe,10(1), 159-161. https://dx.doi.org/10.1080/17449480.2013.774732 GKOUGKOUSI, X. (2013). Aggregate Earnings and Corporate Bond Markets.Journal Of Accounting Research,52(1), 75-106. https://dx.doi.org/10.1111/1475-679x.12030 Izzo, M. (2013). Corporate Social Strategy.Accounting In Europe,10(1), 153-156. https://dx.doi.org/10.1080/17449480.2013.772723 Kumar, D. Mariyappa, B. (2010).Corporate Accounting. Himalaya Publishing House. Leventis, S., Dimitropoulos, P., Owusu-Ansah, S. (2013). Corporate Governance and Accounting Conservatism: Evidence from the Banking Industry.Corporate Governance: An International Review,21(3), 264-286. https://dx.doi.org/10.1111/corg.12015 Lim, R. (2010). Are corporate governance attributes associated with accounting conservatism?.Accounting Finance,51(4), 1007-1030. https://dx.doi.org/10.1111/j.1467-629x.2010.00390.x Miller, A. (2010). Corporate Governance and Corporate Performance: UK FTSE 350 Companies.The British Accounting Review,42(2), 132-133. https://dx.doi.org/10.1016/j.bar.2010.01.003 Palpacuer, F. (2010). The corporate city.Critical Perspectives On Accounting,21(1), 104. https://dx.doi.org/10.1016/j.cpa.2009.06.001 Parker, L. (2010). Corporate consignment.Critical Perspectives On Accounting,21(4), 359. https://dx.doi.org/10.1016/j.cpa.2010.01.002 Rajasekaran, V. Lalitha, R. (2011).Corporate accounting. Noida, India: Pearson. Rana, G. (2010).Corporate accounting. Jaipur: ABD Publishers. Smith, M. (2004). Corporate financial communication and voluntary disclosure.Accounting Forum,28(3), 201-203. https://dx.doi.org/10.1016/j.accfor.2004.08.004 Special issue of Management Accounting Research: Risk management, corporate governance and management accounting. (2006).Management Accounting Research,17(2), 224-225. https://dx.doi.org/10.1016/j.mar.2006.04.001 Sunder, S. (2012). Corporate Disclosure: A Symposium.Accounting Horizons,26(2), 353-355. https://dx.doi.org/10.2308/acch-10263 Verma, K. (2008).Corporate accounting. New Delhi: Excel Books.

Monday, December 2, 2019

Pablo Nerudas Poetry and Influences free essay sample

A detailed discussion of significant parts of Nerudas life, illustrating how his poetry is a reflection of what he has gone through in life. This paper provides information regarding Pablo Nerudas life as a poet, and determines his major influences in his famous works. The paper provides a critical analysis of three poems extracted from Nerudas latest volume in poetry, entitled, `Winter Garden.` This analysis provides and supports the main thesis of this paper, that being, Pablo Nerudas poetry is influenced mainly by his experiences while in exile from his homeland, Chile, his affiliation to the Communist Party, and his being a great believer for social equality and reform. Pablo Neruda is one of the most renowned poets not only in Latin America, but also from across the globe as well. English and American poets have long dominated the world of poetry, and Neruda was among the few literary writers who broke this trend. We will write a custom essay sample on Pablo Nerudas Poetry and Influences or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Neruda has achieved various achievements and great endeavors thru his exceptional work in poetry. One great achievement that was given to him was the Nobel Prize for Literature, which he received in 1971. Pablo Nerudas work in poetry mainly uses social reform (ideas influenced because of his being a Communist), his suffering during his exile from Chile, his motherland, and his love for Chile as its main themes.