Leasing assignment Example | Topics and Well Written Essays - 1250 words

Leasing - Assignment Example To this regard, it is evident that United Parcel Service (UPS) is a company that incorporates both the capital or financial lease and the operating lease. The company has an aircraft that is as a result of a capital lease and since it is a long term lease the payment of the principal amount will be paid after 12 years (2009-2021) but some commitments associated with the lease of the aircraft has been legally defeased. Therefore, IAS 17 provides that United Parcel Service recognize the aircraft as both asset and liability at a value that is equal to the lower Present Value and the present value of MLP discounted at the leasers other use incremental borrowing rate (Oppermann 107). Additionally, the asset must be depreciated and with lease rentals paid, the organization must apportion between finance cost and a reduction in liability. The transaction is recorded as follows; The operating lease for UPS is considered to be the rental contract which is short term in nature. The leased asset and the liability associated with the asset are not included in the lessee balance sheet but the lessee may hold the same rights that the lessor holds (Oppermann 110). To determine whether the United Parcel Service have an operating and financial lease, various factors are taken into consideration such as the tax incentives and the non-tax incentives generated by the company under study. In the case of tax incentives if the company has a lower tax rate then the incentives will be classified as operating lease whereas if the tax rate is higher, then it is classified as a capital or financial lease. Another determinant factor of whether the company has both operating lease and capital lease is by the fact that it meets all the prerequisites associated with the operating and the capital lease. For UPS this fact is evidenced by the availability of the

Reflective of Romantic Ideologies Essay Example for Free

Reflective of Romantic Ideologies Essay â€Å"This Lime-tree bower my prison† is one of the most quoted examples of romanticism. Throughout the three stanzas, many romantic ideologies can be identified including aspects such as the romantic’s view towards nature, the power of the imagination and the emphasis on the individual. Romanticism emerged against a time of increased urbanisation and industrialisation, where people sought instead an immersion in nature instead. Coleridge’s poem exemplifies many of the feelings which the contemporaries of the time had towards nature, including impressions of its richness, its superiority to the city and the power of the divine reflected in nature. The countryside (nature) is portrayed as more valuable than the city, with Coleridge claiming that Charles â€Å"hunger’d after Nature, many a year, in the great City pent†, comparing the city to a prison, whilst nature is something to be desired. Using colourful descriptions such as â€Å"and that walnut-tree was richly ting’d† and â€Å"ye purple heath flowers†, Coleridge stimulates the richness and beauty of nature in the reader’s mind. Nature is given a sense of grandeur, vibrancy and vitality, reflecting the elevation of nature common to the time, with even the simple rook becoming a thing of momentary glory as it â€Å"cross’d the mighty Orb’s dilated glory†. Unlike in the Augustan age, where nature existed as something to be tamed by mankind, here nature exists in its own right. In fact, it is even seen to be raised up to a religious level, with Coleridge using the vocative terms â€Å"thou† and â€Å"ye† in reference to the Sun and clouds, essentially lifting them to the level of a deity. Hence they are able to partake in the majesty of God. The Romantics also believed that as nature reflected the divine, they were able to gain a better understanding of God and themselves from it in the form of epiphanies. As Constable says, the sky was â€Å"the organ of the sentiment†. Coleridge reflects this ideology in his own personal epiphany included in the poem, that sometimes one must â€Å"be bereft of promis’d good, that we may lift the soul, and contemplate with lively joy the joys we cannot share† and that â€Å"Nature ne’er deserts the wise and pure. † Through the power of nature, his own feelings and perceptions are gradually altered, with the changes in nature mirroring his inner changes. As the stanzas progress, he is less sorrowful for his situation and more appreciative. In the same way the colours of nature turn from â€Å"poor yellow leaves† to â€Å"broad and sunny leaf†, reflecting the power of nature in his transformation. Also reflective of this is the way the lime-tree bower turns from being a prison, into â€Å"this little lime-tree bower† with â€Å"transparent foliage. † In this way, nature is shown to echo his own experience, through the up and down notion of the poem, where the dell represents his frustrations and wistful longing before he comes up into the ‘wide wide heaven,’ signifying his newfound freedom and finally the serenity of nature shows his reflection. The romantic ideology of the role which the imagination plays in life also comes into play during this poem. Like nature, the imagination can also be used as a tool to foster a greater understanding of things and to transform one’s emotional state, yet it can also be used as a method of escapism from the present situation. Coleridge has said that it is the â€Å"visionary faculty that enables spiritual insight into the ultimate truth† and that it is the â€Å"prime agent of all human perception†. The romantics believed that the imagination held the power to reveal those things which we cannot ordinarily see with our rational minds. In â€Å"this lime-tree bower my prison† this takes place in the way his imaginative journey ultimately leads to a greater understanding of God and its power to change his perceptions about himself and his situation. It is through his imagination that his emotional state is transformed and he ultimately gains an intellectual and emotional release. This transformative power of imagination is similar to that of nature, being reflected in the evocative descriptions which appeal to the senses. After travelling on his imaginative journey, Coleridge is led to a change of feeling about the bower which ceases to be a prison and instead becomes a thing of comfort. It was his own mental processes which shaped it into a prison and it is through his imagination that he can escape this prison. Thus imagination is also presented as a form of escape the poet seeks, with the ability to transcend physical and psychological barriers, although he retains awareness that this is simply his imagination by words such as â€Å"perchance. † Lastly, Coleridge’s poem is reflective of the focus on the individual in omantic literature, where they are a solitary reflective figure as opposed to works focusing on the individual in society. Coleridge stresses the individual through writing in first person and interjecting many â€Å"I† phrases. The antithesis in the first line between â€Å"they are gone† and â€Å"here must I remain† firmly brings the attention to t he individual in the poem, focusing on this solitary figure and his feelings. The conversational style of the poem also helps by reproducing natural speech, giving the feeling of his own train of thought, coming naturally. In fact, the whole poem encapsulates this focus on the individual, with the structure mirroring his meditation, contemplating a problem and finding a solution to it. The form and structure of the poem is shaped around his thoughts and even the landscape reflects these through things such as the transformation in his descriptions of colour. The poem focuses on the individual’s perception of things and how these perceptions change over the course of time through things such as nature and the imagination. Thus, Samuel Taylor Coleridge’s poem, â€Å"This Lime-tree bower my prison† exemplifies many ideologies of Romanticism. The richness of nature and its divine role are explored through descriptive imagery, whilst the power of imagination is expressed as a means of learning and escape. Throughout all of this, the focus remains centred on the individual and the effects upon Coleridge himself, reflecting the Romantic ideology of the individual in itself, not in society.

The History Of Digital Television Media Essay

The History Of Digital Television Media Essay Television is a means of communication that can be used for dissemination of information, entertainment ,education and marketing of products. There are several types of TV that include; cable TV, Satellite TV and regular TV The electromechanical TV was developed in the last decade of the 20th century Television was invented in the 1870s but it didnt catch on until the electronic television was introduced in the early 20th century. .A large population adopted the television only after the second-world war. In 1945, only nine commercial TV stations broadcasted but they increased to 48 by 1949 and 515 in 1960 (Fischer, 2004). It is not quite vivid as to who invented TV but Edwin Belin, on August 22nd, 1922 showed the world how his mechanical scanner that led to the development of television .His machine directed light flashes upon a selenium element that was connected to an electronic wave generator. The sent waves were received on the other end and reconverted to light flashes on a mirror. This marked the beginning of television development. Electronic scanning came up thereafter and involved breaking images into small light points then having it transmitted over radio waves. This marked the beginning of modern development (Fischer, 2004). It is unclear who between Vladimir Kosma Zworykin and Philo Taylor Farnsworth invented modern TV, The former was a Russian-born American serving Westinghouse and an inventor while the latter was a farm boy from the state of Utah. Both claimed credit almost the same time.Zworkin though patented his work but Farnsworth showed a picture of his work. Zworkin patented his work of the electronic scanning tube which called an iconosphere in the year 1923; it was a primitive form of the camera. Farnsworth however was the first to put his work to application He demonstrated his work using a scanning tube he designed in 1927, and successfully portrayed transmission of television signals. He received his patent later in 1930 for his electronic scanning tube. A Scottish engineer and entrepreneur called Logier Baird in 1924 attained the transmission of simple shapes by use of mechanical television. Radio Corporation of America agreed to pay Farnsworth Television. Despite this though the technology of operation has not changed much. The older TVs were made from cathode ray tubes and employed the technology of electrons being propelled towards a fluorescent screen. Signals use in TV transmission The main form of TV transmission used in the 20th century was analogue transmission where analog signals were used in transmission. Analogue television and digital television have many differences. Analog television involves the transmission of TV signals using analogue signals; it is also referred to as over-the-air programming and involves the reception of a signal at the antenna then tapping it from there via cable which is then plugged to your TV. Only one broadcaster can send a signal through the cable at a time. In digital transmission a broadcaster can send multiple signals through the same cable. Digital transmission involves the conversion of image and sound TV signals to digital signals-discrete signals (ones and zero) which is then transmitted and received by the set-top or converter box at the recipient end and converted back to analogue signal. Merits of digital TV There was need to change from analog to digital TV for the following reasons: The switchover to digital transmission led to the freeing up of an essential parts of the important broadcast spectrum that could ensure space for essential and emergency services like the police and the fire department. It also marked a revenue earning opportunity from revenue of leasing out the extra spectrum obtained to companies as those providing services such as wireless broadband. There was also need to improve the quality of images delivered to the viewership hence give a flat platform to the TV companies to improve on their content. There will be more revenue for the government would also rise from the fact that there will be more room for more stations. The transition also became necessary conformation to the 21st century standards especially since European countries had taken up the technology and there was need for the States to rap from the same benefits as the other countries. (Goldstein, 2009 ). Digital broadcasting is much better than analogue transmission. Digital broadcasting ensures high and definite consistent picture and sound quality, this is possible from the fact that digital signals accommodate much more compression than its counterpart ,this allows carry more information hence a better bandwidth use and also clearer images. In as much as digital as well as analogue transmission undergo degradation with distance the quality of images in digital transmission remains superb in comparison to those of analog transmission. So long as you can receive the signal rest assured its a clear one. (Kruger,2002) Digital transmission of television also assures availability of a wider bandwidth unlike analogue transmission that was facing running out of frequency. The television stations therefore have a platform to offer a wider range of programming to its viewers than analogue transmission would allow. This is by means of multi-casting, that is the broadcasting of several programs on a single frequency such as super high definition and multiple standard definitions. Multi-casting gives TV capability of displaying web pages and other capabilities like interactive compact discs. News updates can be run along a show for example. This is unlike analog TV transmission which only accommodates a single channel per frequency. Digital television also provides a greater immunity to noise and external interference like adverse weather conditions unlike analogue transmission that is adversely affected by these interferences with digital television it is possible to run on-screen program guides hence increasing convenience to the viewers since they can check the programs running on other channels without even switching to those channels. Hurdles in digital TV transmission Despite all the merits borne by digital transmission analogue signals provides a better cohesive signal with limited retardation with distance..Alongside this has led to the discarding of the old TV sets this is not in accordance with todays environmental concerns. (Kruger,2002) Digital TV requires a special TV tuner, this of which is not available in the hardware of older TV sets. Analog-only television sets had to be out-done or a set top box otherwise called a converter that carries a digital tuner used. This is however an advantage since digital television equipment manufacturers can seize the opportunity and improve economies and livelihoods of people. . Analog transmission uses analog signals while digital signals are used in digital TV transmission. Analog transmission involves the sending and reception of a continuous signal. This is whereby the amplitude of the signal, its phase and frequency vary in direct proportionality to the variables physical quantity. The there are no breaks in the transmission. The hurdle this transmission faces is degradation of the signal which affects the quality of the image. Digital transmission transmits information in the form of bit streams (discrete data of 1s and 0s). The waveform of a digital signal is a square wave signifying discrete states of HIGHs(1s) and LOWs(0s).The digital signals dont degrade, hence high quality. (Goldstein, 2009). The reception of digital television involves various forms that involve: The use of antennas in what is called Digital terrestrial television which is most widely used but is limits viewers to only a few channels while signal quality is not guaranteed. Other types of reception can be via digital cable or satellite and MMDS-Multichannel Multipoint Distribution Service where microwave TV transmission is used. Effecting of the analog-digital switchover The switchover from analogue to digital switched was done in phases since the whole system could not be switched over night hence both were run parallel for purposes of redundancy and to allow viewers time to acquire set top boxes or acquire digital enabled television. High-power television stations completed the transition from analogue to digital broadcasting on 12th June, 2009. After being pushed back several times as the broadcasters and views could not attain FCCs requirements for transition. Despite this a few low-power TV stations still broadcast the analog signal Digital television came to be because of the eminent weaknesses of the analogue transmission and the coming up of positive drive from the political class. This was not the case in the post-war era and the will improved the 1980s.The Advisory Committee on Advanced Television Services met in 1987 to deliberate the way forward to a new and more feasible TV platform so as to advance television. Digital and Analog High definition TV systems were tested and the problem found to be spectrum. If the pictures didnt fit if analog signals used digital signals would have to be used. This is because an analog signal of some specific quality would need a significantly wider bandwidth which evidently not enough space in the spectrum General Instrument Corporation in 1992 showed a high-definition TV system that was all-digital for the system for the committee. The advisory committee together with FCC adopted a policy lying towards digital transmission an year later.IN 1997 a timeframe for implementation of Digital transmission was set.It was required that the Digital TV infrastructure would behave to be set up by May 1,1999.The deadline for public TV stations was set then the deadline for viewers to swap later in 12th June 2009. (Lundstrà ¶m, 2006) Conclusion Digital television arose from the fact that there was need to outdo the old analog transmission for reasons explained above. There was continuously increasing exhaustion of the frequency spectrum for introduction of new channels let alone the interference that arose between the existing channels. Digital transmission was the only option with a solution to this avoiding congestion while upholding the quality and locking out interferences. There was also need to ensure the The transition from Analog to Digital marked the revolutionization of the television industry bring more revenue for our and other governments all over the world. Digital transmission also ensuring high picture and sound quality.It also brought to TV attributes never seen before then. It has taken technology to a higher notch. With digital TV, the TV industry has become better than ever before. Putting all this on the weighing balance eventually analogue TV will come to an end. (Lundstrà ¶m, 2006)

Creon is the Tragic Hero of in Sophocles Antigone :: Antigone essays

Creon is the Tragic Hero of Antigone Ladies and gentlemen of the jury, I am here today to argue the title of tragic hero in the play Antigone by Sophocles. I would like to start off by saying that it will be extremely difficult for me to have the passion that I usually have because of my client. My client's ruthless leadership disgusts me in the worst way. But I will still stand in front of you, the jury, and defend my client. As I said before I am here to argue the title of tragic hero in the play Antigone. I could see that some of you are dazzled by the word "tragic hero". No need to worry for I will enlighten you. The great Aristotle was one of the first men who defined a tragic hero. His definition is not a rule for what tragedy should be, but it is a description of what he believed tragedy was. According to Aristotle a tragic hero must have these qualities to qualify as one. A tragic hero is neither good nor bad. Along with being neutral in his stance, a tragic hero must also be born into royalty. A tra gic hero could never be of the common folk. In addition to this a tragic hero must suffer a large fall from good grace. By this he means that a fall that brings him "down to earth". A tragic hero also has some type of flaw. Whether it is a character flaw such as pride and ego or the character must make an error of judgment or a mistake. With the tragic flaw the character must also recognize the flaw that they have made. In other words, they have to be enlightened. The audience is then supposed to feel pity and fear for the tragic hero because of his tumultuous journey. The tragic hero also is supposed to inspire catharsis in the audience. In some respects Creon is seen as good but with others as bad. The large fall that Creon took was the fall from the good grace of being a respected king. "Your people are beginning to question your judgment and are beginning to side with Antigone.

The Utilization of Moringa Oleifera (Malunggay)

Rising energy prices and environmental problems led to the increase in alcohol demands in many aspects, like in making fuels. Many people are doing researches about making their own product so as to lessen their everyday expenses. Right now, Filipino scientists are in think of the search for alternative fuels, with the experts from the University of the Philippines in both Diliman and Los Banos campuses searching all over the archipelago for energy sources from the forests to the bottom of the sea, from enzymes to fungi and other microorganisms. So, the researcher came up of using the malunggay leaves extract as source of ethanol since based on the study done by Senator Loren Legarda, the extracts obtained from the leaves of malunggay plant is 80% ethanol, which is used for fuels. This study knew the possibility of ethanol from malunggay leaves extract. First, the researcher gathered the needed the raw material, the malunggay leaves. It weighted . 75 kilogram. Then, through the process of grinding and filtration, 700mL of malunggay leaves extract was produced. The extract was fermented after with the aid of live yeast for a period of six weeks. The fermented extracts was then distilled using the simple distilling apparatus and the researcher obtained 60 mL ethanol. The ethanol was then brought to the Philippine Institute of Pure and Applied Chemistry (PIPAC) to know its ethanol content. Based on the testing done, only . 5% of the volume of the product is ethanol. After the testing, the intrinsic properties were computed. Using the formula for density, D=mass/volume, 47. 4 g/ml was obtained. For the specific gravity, the formula SG=density of the liquid/density of water, and . 79 was obtained.

Free Essays on Goodbye And Goodnight

Goodbye and Goodnight â€Å"I love you, do not ever forget. It was not your fault so please don’t blame yourself. It was my dad that caused me to do it. This is the only way for me to prove to him that he cared for me. Be brave for me, be strong for my little brother. Please don’t cry for me, I will always be with you. I love you, goodbye.† Those were Larry’s last word to me, left behind in a note. Reasons for why he felt his suicide was justified. The impact he had upon my life was like nothing I ever imagined. His death gave me a reason to live and taught me what was truly important. My best friend’s suicide caused me to find my true calling, discover what impact Christ has upon my life, and discover what is most important in life. Though still an open wound and painful to speak about, I will attempt to explain what Larry has done for me. I now understand the saying that â€Å"you do not realize how much you love someone until you lose them.† Larry taught me this, and taught me what was most important in life. I now spend more time focusing on the little things. The simple tasks are often overlooked such as playing a game with my younger sister or even spending the afternoon at a nursing home listening to the stories of the lonely residents. The little things in life that I would have previously taken for granted now have become valuable to my essence. Another thing that Larry’s death helped me to realize is what I want to do with my life. Before his suicide I had no aspirations, no dreams. Now I want to be a psychiatrist so I can help other people, in hope that they will not make the same mistake that he did. My hope is that I find the people in time and make a difference in their lives. The final and most profound impact Larry’s death has had upon my me is how through his death I have found Christ. In a time where I felt the most alone and vulnerable, the love of God got me through. ... Free Essays on Goodbye And Goodnight Free Essays on Goodbye And Goodnight Goodbye and Goodnight â€Å"I love you, do not ever forget. It was not your fault so please don’t blame yourself. It was my dad that caused me to do it. This is the only way for me to prove to him that he cared for me. Be brave for me, be strong for my little brother. Please don’t cry for me, I will always be with you. I love you, goodbye.† Those were Larry’s last word to me, left behind in a note. Reasons for why he felt his suicide was justified. The impact he had upon my life was like nothing I ever imagined. His death gave me a reason to live and taught me what was truly important. My best friend’s suicide caused me to find my true calling, discover what impact Christ has upon my life, and discover what is most important in life. Though still an open wound and painful to speak about, I will attempt to explain what Larry has done for me. I now understand the saying that â€Å"you do not realize how much you love someone until you lose them.† Larry taught me this, and taught me what was most important in life. I now spend more time focusing on the little things. The simple tasks are often overlooked such as playing a game with my younger sister or even spending the afternoon at a nursing home listening to the stories of the lonely residents. The little things in life that I would have previously taken for granted now have become valuable to my essence. Another thing that Larry’s death helped me to realize is what I want to do with my life. Before his suicide I had no aspirations, no dreams. Now I want to be a psychiatrist so I can help other people, in hope that they will not make the same mistake that he did. My hope is that I find the people in time and make a difference in their lives. The final and most profound impact Larry’s death has had upon my me is how through his death I have found Christ. In a time where I felt the most alone and vulnerable, the love of God got me through. ...