Tuesday, December 31, 2019

The Black Death The Worst Event in European History

The Black Death was an epidemic which spread across almost all of Europe in the years 1346-53. The plague killed over a third of the entire population. It has been described as the worst natural disaster in European history and is responsible for changing the course of that history to a great degree. There is no dispute that the Black Death, otherwise known as the â€Å"Great Mortality, † or simply â€Å"The Plague,† was a trans-continental disease which swept Europe and killed millions during the fourteenth century. However, there is now argument over exactly what this epidemic was. The traditional and most widely accepted  answer is the bubonic plague, caused by the bacterium Yersinia Pestis, which scientists found in samples taken from French plague pits where bodies were buried. Transmission Yersinia Pestis was spread through infected fleas which lived first on black rats, a type of rat which is happy to live near humans and, crucially, on ships. Once infected, the rat population would die off, and the fleas would turn to humans, infecting them instead. After three to five days of incubation, the disease would spread to the lymph nodes, which would swell into large-blister like ‘buboes’ (hence ‘bubonic’ plague), usually in the thigh, armpit, groin, or neck. 60 - 80% of those infected would die within another three to five days. Human fleas, once blamed quite heavily, in reality, contributed only a fraction of cases. Variations The plague could turn into a more virulent airborne variant called pneumonic plague, where the infection spread to the lungs, causing the victim to cough up blood which could infect others. Some people have argued this aided the spread, but others have proven it wasn’t common and accounted for a very small amount of cases. Even rarer was a septicemic version, where the infection overwhelmed the blood; this was nearly always fatal. Dates The main instance of the Black Death was between 1346 to 1353, although the plague returned to many areas again in waves during 1361-3, 1369-71, 1374-75, 1390, 1400, and after. Because extremes of cold and heat slow the flea down, the bubonic version of the plague tended to spread during the spring and summer, slowing right down during winter (the lack of many winter cases across Europe is cited as further evidence the Black Death was caused by Yersinia Pestis). Spreading The Black Death originated in the northwest shores of the Caspian Sea, in the land of the Mongol Golden Horde, and spread into Europe when the Mongols attacked an Italian trading post at Kaffa in the Crimea. Plague struck the besiegers in 1346 and then entered the town, to be carried abroad when the traders hurriedly left on ships the next spring. From there the plague traveled rapidly, through rats and fleas living on board ships, to Constantinople and other Mediterranean ports in the thriving European trade network, and from there through the same network inland. By 1349, much of Southern Europe had been affected, and by 1350, the plague had spread into Scotland and north Germany. Overland transmission was, again, either via rat or fleas on people/clothing/goods, along communication routes, often as people fled the plague. The spread was slowed by cool/winter weather but could last through it. By the end of 1353, when the epidemic reached into Russia, only a few small areas such as Finland and Iceland had been spared, thanks largely to only having a small role in international trade. Asia Minor, the Caucasus, the Middle East, and North Africa also suffered. Death Toll Traditionally, historians accept that there were variations in the rates of mortality as different areas suffered slightly differently, but roughly one-third (33%) of Europe’s entire population succumbed between 1346-53, somewhere in the region of 20-25 million people. Britain is often quoted as losing 40%. Recent work by O.J. Benedictow has produced a controversially higher figure: he argues that mortality was surprisingly consistent across the continent and that, in reality, three-fifths (60%) perished; roughly 50 million people. There is some dispute about urban versus rural losses but, in general, the rural population suffered as heavily as the urban ones, a key factor given that 90% of Europe’s population lived in rural areas. In England alone, deaths rendered 1000 villages unviable and survivors left them. While the poor had a higher chance of contracting the disease, the rich and noble still suffered, including King Alfonso XI of Castile, who died, as did a quarter of the Pope’s staff at Avignon (the papacy had left Rome at this point and hadnt yet returned). Medical Knowledge The majority of people believed the plague was sent by God, largely as a punishment for sins. Medical knowledge in this period was insufficiently developed for any effective treatments, with many doctors believing the disease was due to ‘miasma,’ the pollution of the air with toxic matter from rotting material. This did prompt some attempts to clean up and provide better hygiene – the King of England sent a protest at the filth in London’s streets, and people were afraid of catching the illness from affected corpses – but it didn’t tackle the root cause of rat and flea. Some people seeking answers turned to astrology and blamed a conjunction of the planets. â€Å"End† of the Plague The great epidemic ended in 1353, but waves followed it for centuries. However, medical and governmental developments pioneered in Italy had, by the seventeenth century, spread across Europe, providing plague hospitals, health boards, and counter-measures; plague consequently decreased, to become unusual in Europe. Consequences The immediate aftermath of the Black Death was a sudden decline in trade and a halt to wars, though both of these picked up soon after. More long term effects were the reduction of land under cultivation and a rise in labor costs due to the vastly reduced laboring population, who were able to claim higher remittance for their work. The same applied to skilled professions in towns, and these changes, coupled with a greater social mobility, have been seen to underpin the Renaissance: with fewer people holding more money, they allotted more funds toward cultural and religious items. In contrast, the position of landowners weakened, as they found labor costs to be much more, and encouraged a turn to cheaper, labor-saving devices. In many ways, the Black Death sped up the change from the medieval to the  modern era. The Renaissance began a permanent change in Europes life, and it owes a great deal to the horrors of the plague. Out of decay comes forth sweetness indeed. In Northern Europe, the Black Death affected culture, with an artistic movement focusing on death and what happens after, which stood in contrast to the other cultural trends in the region. The church was weakened as people grew disillusioned when it proved unable to satisfactorily explain or deal with the plague, and many inexperienced/swiftly educated priests had to be rushed into filling the offices. Conversely, many often richly endowed churches were built by grateful survivors. The Name Black Death The name ‘Black Death’ was actually a later term for the plague, and may derive from a mistranslation of a Latin term which means both ‘terrible’ and ‘black’ death; it has nothing to do with the symptoms. Contemporaries of the plague often called it â€Å"plaga,† or â€Å"pest†/†pestis.†

Monday, December 23, 2019

A Moment That Changed My Life - 1112 Words

John Trimble 9 January 2003 How Fight Club Changed My Life Once, I was a young boy who believed everything I heard, yet I knew nothing. I was impressionable and weak. Above all else, I was confused. I did not understand myself, and I did not realize why I wasn’t happy. Everything always went wrong. I felt my life slipping away into oblivion with no palpable meaning. My life was an endless array of homework, band camp, theater, girls, and a myriad other things that were not making me happy. Day after day, like a tumor, I felt weakness and futility grow inside me. Author Chuck Palahniuk writes, â€Å"This is your life, and it’s ending one minute at a time (29).† I was lost with no map to guide me†¦until I read Fight Club, by Chuck†¦show more content†¦I was a prisoner in the iron bars of my own mind. In Palahniuk’s words, â€Å"I felt trapped. I was too complete. I was too perfect. I wanted a way out of my life (173).† Then, I began to wonder: When I die, does it really matter if I feel good about my life? Is perfection really the answer I am looking for? â€Å"Nothing is static, even the Mona Lisa is falling apart (49).† I had spent my whole life wondering why I wasn’t satisfied, and in the meantime, my life was passing me by. â€Å"This is the greatest moment of your life, and you’re off somewhere missing it (77),† Palahniuk says, â€Å"Quit treading water and do something with [your] life (83).† The answer hit me like a dump truck. If I live wholly in the moment, only then will I truly be alive. What good are worries and regret? Palahniuk writes, â€Å"A moment is the most you could ever expect from perfection.† Whenever I fail, it is best to simply accept my failure and move on. I have chosen to accept my foibles as a beautiful necessity in life, for it is impossible to separate myself from them. I cannot not change the past, so there is no use regretting it. 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Sunday, December 15, 2019

Income Measurement and Profitability Analysis Free Essays

Chapter 5 Income Measurement and Profitability Analysis exercises Exercise 5–1 Requirement 1 Alpine West should recognize revenue over the ski season on an anticipated usage basis, in this case equally throughout the season. The fact that the $450 price is nonrefundable is not relevant to the revenue recognition decision. Revenue should be recognized as it is earned, in this case as the services are provided during the ski season. We will write a custom essay sample on Income Measurement and Profitability Analysis or any similar topic only for you Order Now Requirement 2 November 6, 2013 Cash450 Unearned revenue450 To record the cash collection December 31, 2013 Unearned revenue ($450 x 1/5)90 Revenue90 To recognize revenue earned in December (no revenue earned in November, as season starts on December 1). Requirement 3 $90 is included in revenue in the 2013 income statement. The $360 remaining balance in unearned revenue is included in the current liability section of the 2013 balance sheet. Exercise 5–3 Requirement 1 2013 cost recovery %: $234,000 = 65% (gross profit % = 35%) $360,000 2014 cost recovery %: $245,000 = 70% (gross profit % = 30%) $350,000 2013 gross profit: Cash collection from 2013 sales of $150,000 x 35%=$52,500 2014 gross profit: Cash collection from 2013 sales of $100,000 x 35%=$ 35,000 +Cash collection from 2014 sales of $120,000 x 30%= 36,000 Total 2014 gross profit $71,000 Requirement 2 2013 deferred gross profit balance: 2013 initial gross profit ($360,000 – 234,000)$126,000 Less: Gross profit recognized in 2013 (52,500) Balance in deferred gross profit account$73,500 2014 deferred gross profit balance: 2013 initial gross profit ($360,000 – 234,000)$ 126,000 Less: Gross profit recognized in 2013 (52,500) Gross profit recognized in 2014(35,000) 2014 initial gross profit ($350,000 – 245,000)105,000 Less: Gross profit recognized in 2014 (36,000) Balance in deferred gross profit account$107,500 Exercise 5–4 2013 Installment receivables360,000 Inventory234,000 Deferred gross profit126,000 To record installment sales 2013 Cash150,000 Installment receivables150,000 To record cash collections from installment sales 2013 Deferred gross profit52,500 Realized gross profit52,500 To recognize gross profit from installment sales 2014 Installment receivables350,000 Inventory245,000 Deferred gross profit105,000 To record installment sales 2014 Cash220,000 Installment receivables220,000 To record cash collections from installment sales 2014 Deferred gross profit71,000 Realized gross profit71,000 To recognize gross profit from installment sales Exercise 5–5 Requirement 1 YearIncome recognized 2013$180,000 ($300,000 – 120,000) 2014- 0 – 2015- 0 – 2016 – 0 – Total$180,000 Requirement 2 Cost recovery %: $120,000 ————- = 40% (gross profit % = 60%) $300,000 | | | | |Year |Cash Collected |Cost Recovery(40%) |Gross Profit(60%) | |2013 |$ 75,000 |$ 30,000 |$ 45,000 | |2014 | 75,000 | 30,000 | 45,000 | |2015 | 75,000 | 30,000 | 45,000 | |2016 | 75,000 | 30,000 | 45,000 | | Totals |$300,000 |$120,000 |$180,000 | | | | | | Requirement 3 | | | | | |Year |Cash Collected |Cost Recovery |Gross Profit | |2013 |$ 75,000 |$ 75,000 | – 0 – | |2014 | 75,000 | 45,000 $ 30,000 | |201 5 | 75,000 | – 0 – | 75,000 | |2016 | 75,000 | – 0 – | 75,000 | | Totals |$300,000 |$120,000 |$180,000 | | | | | | Exercise 5–11 Requirement 1 20132014 Contract price$2,000,000$2,000,000 Actual costs to date 300,0001,875,000 Estimated costs to complete 1,200,000 – 0 – Total estimated costs 1,500,0001,875,000 Gross profit (estimated in 2013)$ 500,000$ 125,000 Gross profit recognition: 2013: $ 300,000 = 20% x $500,000 = $100,000 $1,500,000 2014:$125,000 – 100,000 = $25,000 Requirement 2 2013$ – 0 – 2014$125,000 Requirement 3 | | | | | |Balance Sheet | | | | |At December 31, 2013 | | | |Current assets: | | | | |Accounts receivable | |$ 130,000 | | |Costs and profit ($400,000*) in excess | | | | |of billings ($380,000) | |20,000 | | | | | | | * Costs ($300,000) + profit ($100,000) Exercise 5–11 (concluded) Requirement 4 | | | | |Balance Sheet | | | | |At December 31, 2013 | | | | |Current assets: | | | | | Accounts receivable | |$ 130,000 | | | | | | | |Current liabilities: | | | | |Billings ($380,000) in excess of costs ($300,000) | |$ 80,000 | | | | | | | problems Problem 5–2 Requirement 1 2013 cost recovery % : $180,000 = 60% (gross profit % = 40%) $300,000 2014 cost recovery %: $280,000 = 70% (gross profit % = 30%) $400,000 2013 gross profit: Cash collection from 2013 sales = $120,000 x 40%= $48,000 2014 gross profit: Cash collection from 2013 sales = $100,000 x 40%= $ 40,000 +Cash collection from 2014 sales = $150,000 x 30%= 45,000 Total 2014 gross profit $85,000 Requirement 2 013 Installment receivables300,000 Inventory180,000 Deferred gross profit120,000 To record installment sales Cash120,000 Installment receivables120,000 To record cash collections from installment sales Deferred gross profit48,000 Realized gross profit48,000 To recognize gross profit from installment sales Problem 5–2 (continued) 2014 Installment receivables400,000 Inventory280,000 Deferred gr oss profit120,000 To record installment sales Cash250,000 Installment receivables250,000 To record cash collections from installment sales Deferred gross profit85,000 Realized gross profit85,000 To recognize gross profit from installment sales Requirement 3 | | | | |Date |Cash Collected |Cost Recovery |Gross Profit | | | | | | |2013 | | | | |2013 sales |$120,000 |$120,000 |- 0 – | | | | | | |2014 | | | |2013 sales | $100,000 | $ 60,000 |$40,000 | |2014 sales | 150,000 | 150,000 | – 0 – | | 2014 totals |$250,000 |$210,000 |$40,000 | | | | | | Problem 5–2 (concluded) 2013 Installment receivables300,000 Inventory180,000 Deferred gross profit120,000 To record installment sales Cash120,000 Installment receivables120,000 To record cash collection from installment sales 2014 Installment receivables400,000 Inventory280,000 Deferred gross profit120,000 To record installment sales Cash250,000 Installment receivables250,000 To record cash collection from installment sales Deferred gross profit40,000 Realized gross profit40,000 To recognize gross profit from installment sales Problem 5–5 Requirement 1 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,000,000 8,200,000 Estimated costs to complete 5,600,000 2,000,000 – 0 – Total estimated costs 8,000,000 8,000,000 8,200,000 Estimated gross profit (loss) (actual in 2015)$ 2,000,000$ 2,000,000$ 1,800,000 Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,000,000 = $600,000 $8,000,000 2014: $6,000,000 = 75. 0% x $2,000,000 = $1,500,000 – 600,000 = $900,000 $8,000,000 015:$1,800,000 – 1,500,000 = $300,000 Problem 5–5 (continued) Requirement 2 | | | | | | |2013 |2014 |2015 | | | | | | |Construction in progress |2,400,000 |3,600,000 |2,200,000 | | Various accounts 2,400,000 |3,600,000 |2,200,000 | |To record construction costs | | | | | | | | | |Accounts receiv able |2,000,000 |4,000,000 |4,000,000 | | Billings on construction contract |2,000,000 |4,000,000 |4,000,000 | |To record progress billings | | | | | | | | | |Cash |1,800,000 |3,600,000 |4,600,000 | | Accounts receivable |1,800,000 |3,600,000 |4,600,000 | |To record cash collections | | | | | | | | | |Construction in progress | 600,000 | 900,000 | 300,000 | |(gross profit) | | | | |Cost of construction |2,400,000 |3,600,000 |2,200,000 | |(cost incurred) | | | | | Revenue from long-term contracts (1) |3,000,000 |4,500,000 |2,500,000 | |To record gross profit | | | | | | | | | (1) Revenue recognized: 2013: 30% x $10,000,000 =$3,000,000 2014: 75% x $10,000,000 =$7,500,000 Less: Revenue recognized in 2013(3,000,000) Revenue recognized in 2014$4,500,000 2015: 100% x $10,000,000 =$10,000,000 Less: Revenue recognized in 2013 2014 (7,500,000) Revenue recognized in 2015$2,500,000 Problem 5–5 (continued) Requirement 3 | | | | | |Balance Sheet | |2013 | |2014 | | | | | | | |Curren t assets: | | | | | |Accounts receivable | |$ 200,000 | |$600,000 | |Construction in progress |$3,000,000 | |$7,500,000 | | | Less: Billings |(2,000,000) | |(6,000,000) | | |Costs and profit in excess | | | | | |of billings | |1,000,000 | |1,500,000 | Requirement 4 01320142015 Costs incurred during the year$2,400,000$3,800,000$3,200,000 Estimated costs to complete as of year-end 5,600,000 3,100,000 – 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,200,000 9,400,000 Estimated costs to complete 5,600,000 3,100,000 – 0 – Total estimated costs 8,000,000 9,300,000 9,400,000 Estimated gross profit (actual in 2015)$ 2,000,000$ 700,000$ 600,000 Problem 5–5 (concluded) Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,000,000 = $600,000 $8,000,000 2014: $6,200,000 = 66. 6667% x $700,000 = $466,667 – 600,000 = $(133,333) $9,300,000 015:$600,000 – 466,667 = $133,333 Requirement 5 201320142015 Costs incurred during the year$2,400,000$3,800,000$3,900,000 Estimated costs to complete as of year-end 5,600,000 4,100,000 – 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,200,00010,100,000 Estimated costs to complete 5,600,000 4,100,000 – 0 – Total estimated costs 8,000,00010,300,00010,100,000 Estimated gross profit (loss) (actual in 2015)$ 2,000,000$ (300,000)$ (100,000) Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,000,000 = $600,000 $8,000,000 2014: $(300,000) – 600,000 = $(900,000) 2015: $(100,000) – (300,000) = $200,000 How to cite Income Measurement and Profitability Analysis, Papers

Saturday, December 7, 2019

An Untimely Death Essay Example For Students

An Untimely Death Essay In The story of an Hour, Kate Chopin reveals the complex character, Mrs. Mallard, In a most unusual manner. THe reader is led to believe that her husband has been killed in a railway accident. The other characters in the story are worried about how to break the news to her; they know whe suffers from a heart condition, and they fear for her health. On the surface, the story appears to be about how Mrs. Mallard deals with the news of the death of her husband. On a deeper level, however, the story is about the feeling of intense joy that Mrs. Mallard experiences when she realizes that she is free from the influences of her husband and the consequences of finding out that her new-found freedom is not to be. At First, Mrs. Mallard seems to be genuinely affected by her grief: She wept ar once, with sudden, wild abandonment. When the storm of grief had spent itself she went away to her room alone. SHe would have no one follow her(14). At this point in the story, the reader is able to look into the mind of Mrs. Mallard; she now noticed, as she looked from her window, the tops of trees that were all aquiver with the distant song(15). She noticed the there were patches of blue sky showing here and there through the clouds(15). The other characters in the story have one impression of Mrs. Mallard; she seems to have reacted to the terrible news as one would expect, but the reader is aware that a distinct change has come over her. The story unviels its theme at this point: Mrs. Mallard, for the first time in her life, experiences a new-found freedom. Instead of dreading the future without her husband, she saw beyond that bitter moment a long procession of years to come that would belong to her absolutely(15. She could now live her life and be absolutely free of the imposing will of her husband:There would be no one to live for her during the coming years; she would live for herself. There would be now powerful will bending hers in the blind persistence with which men and women believe they have a right to impose a private will upon a fellow creature. (15)Mrs. Mallard had, in that brief moment of illumination(15), stumbled upon a truth: she was now her own person, free from the confines of her husband. She had loved her husband, sometimes(15), but that didnt matter: What could love .. ..count for in the face of theis possession of self-assertion which she suddenly recognized as the strongest impulse of her being!(15). THE theme of the story unfolds at this point: Mrs. Mallard, through the death of her husband, is able to experience the joy of the realization that she is in control of her own destiny. She is now free, free, free!(15. Mrs. Mallards new-found freedon is not to be, however, as the story takes an ironic, fatal, twist. On the surface, this story appears to be about how Mrs. Mallard accepts the news of the death of her husband; on a deeper level, however, this story examines how Mrs Mallard accepts the possession of her own being which she recognizes as the strongest impulse of her being(15). As she looked out of her window, she was looking at life as she had never seen it before: she was looking drinking in the very elixer of life(16). SHe had never before looked to the future with any optimisim, only dread. She could hardly live with this new-found joy that she had discovered within herself, and ironically, she would not live with new discovery for long. As the story takes an ironic twist, Mr. Mallard turns the latchkey and walks into the room: he had been nowhere near the scene of the accident. THe realization that her new-found joy was not to be was too much for Mrs. .u6ddf1ef1aed902d9c4f7b05311b6381f , .u6ddf1ef1aed902d9c4f7b05311b6381f .postImageUrl , .u6ddf1ef1aed902d9c4f7b05311b6381f .centered-text-area { min-height: 80px; position: relative; } .u6ddf1ef1aed902d9c4f7b05311b6381f , .u6ddf1ef1aed902d9c4f7b05311b6381f:hover , .u6ddf1ef1aed902d9c4f7b05311b6381f:visited , .u6ddf1ef1aed902d9c4f7b05311b6381f:active { border:0!important; } .u6ddf1ef1aed902d9c4f7b05311b6381f .clearfix:after { content: ""; display: table; clear: both; } .u6ddf1ef1aed902d9c4f7b05311b6381f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u6ddf1ef1aed902d9c4f7b05311b6381f:active , .u6ddf1ef1aed902d9c4f7b05311b6381f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u6ddf1ef1aed902d9c4f7b05311b6381f .centered-text-area { width: 100%; position: relative ; } .u6ddf1ef1aed902d9c4f7b05311b6381f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u6ddf1ef1aed902d9c4f7b05311b6381f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u6ddf1ef1aed902d9c4f7b05311b6381f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u6ddf1ef1aed902d9c4f7b05311b6381f:hover .ctaButton { background-color: #34495E!important; } .u6ddf1ef1aed902d9c4f7b05311b6381f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u6ddf1ef1aed902d9c4f7b05311b6381f .u6ddf1ef1aed902d9c4f7b05311b6381f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u6ddf1ef1aed902d9c4f7b05311b6381f:after { content: ""; display: block; clear: both; } READ: 3-23-99 Final draft #3 Essay Mallards weak heart to take, but she had at least lived for a few, brief, shinning momnents in the realization of her new-found freedom.BibliographyChopin, Kate. The Story of an Hour. Rpt. Fictions 4th Ed. Eds. Joseph f. Trimmer and C. Wade Jennings. New York: Harcourt