Saturday, December 28, 2019

ALLEN - Surname Meaning and Origin of Last Name Allen

The Allen and Allan surname derive from aluinn, meaning fair or handsome. The Allan surname spelled with an a is generally considered to be associated with Scottish clans, including Clan Donald, Clan Grant, Clan MacFarlane, and Clan MacKay. Spelled with an e, however, the Allen surname is generally considered to be English in origin. However, a variety of names from a variety of regions might be anglicized as either Allen or Allan, so the name spelling may not point to your familys origin. Surname Origin ï » ¿Scottish, English Alternate Surname Spellings ï » ¿ALAN, ALLAN Famous People With the Surname ALLEN Ethan Allen - leader of the Green Mountain Boys and an American officer during the Revolutionary WarKris Allen - winner of American Idol, season eightLily Allen - British pop starRichard Allen - minister, educator, writer, and founder of the African Methodist Episcopal (AME) denominationMarcus Allen - National Football Hall of Fame member, inducted 2003 Genealogy Resources for the Surname ALLEN ï » ¿100 Most Common U.S. Surnames Their MeaningsSmith, Johnson, Williams, Jones, Brown... Are you one of the millions of Americans sporting one of these top 100 common last names from the 2000 census? Allen Family Genealogy ForumSearch this popular genealogy forum for the Allen surname to find others who might be researching your ancestors, or post your own Allen query. There are also separate forums for the ALLAN and ALAN variations of the Allen surname. FamilySearch - ALLEN GenealogyFind records, queries, and lineage-linked family trees posted for the Allen surname and its variations. DistantCousin.com - ALLEN Genealogy Family HistoryFree databases and genealogy links for the last name Allen. ----------------------- References: Surname Meanings Origins Cottle, Basil. Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967.Menk, Lars. A Dictionary of German Jewish Surnames. Avotaynu, 2005.Beider, Alexander. A Dictionary of Jewish Surnames from Galicia. Avotaynu, 2004.Hanks, Patrick, and Flavia Hodges. A Dictionary of Surnames. Oxford University Press, 1989.Hanks, Patrick. Dictionary of American Family Names. Oxford University Press, 2003.ï » ¿Smith, Elsdon C. American Surnames. Genealogical Publishing Company, 1997.

Friday, December 20, 2019

The Antic Disposition in Hamlet - 1645 Words

The character of Hamlet in William Shakespeare’s play of the same name is one of the more complex and interesting characters in the western canon – in attempting to take revenge on his uncle Claudius for his alleged murder of Hamlet’s father, the young prince feigns insanity in order to get the man’s guard down and keep him off balance until finding the right time to strike. However, the question remains – by the end of the play, just how much is Hamlet pretending to be insane? Is it really an act, or has Hamlet really taken on an â€Å"antic disposition† as Hamlet vows to put on (I.v.172)? While it can be confirmed that Hamlet’s insanity is more or less a ruse, his own dedication to his task, as well as the uncertainty he has about following†¦show more content†¦The distracted and uncertain nature of Hamlet at this time seems to suggest at least a moment of madness immediately following the appearance of the ghost (Simon 714) . The insanity of Hamlet can be discerned partly in his indecisiveness; the constant worrying and waffling over whether or not to take his revenge and when is a clear sign of his mental instability. Hamlet makes many attempts to kill Claudius, but is always stopped by his own indecisiveness, finding all manner of excuses to not go through with it. In one instance, he finds Claudius praying and finds his perfect chance, but he does not go through with it. He refrains because, if Claudius is slain while praying, he will end up in heaven, and that is not what Hamlet wants. In the end, Hamlet’s own search for vengeance is his undoing, and also spells doom for many around him. He accidentally kills Polonius because he thinks he is a spy, while causes his love Ophelia to drown herself in grief. This perpetuates the cycle of revenge, as her suitor Laertes seeks a duel against Hamlet, which leads to the deaths of the both of them, in addition to Claudius and Gertrude. Laertes even seems to accept that his own actions led to his death - I am justly killd with mine own treachery (V.ii.12). To that end, Hamlet’s insanity andShow MoreRelatedAn Analysis Of The Film Hamlets Antic Disposition Essay1290 Words   |  6 PagesAn Analysis of Hamlet s antic disposition In the film†Hamlets antic disposition† the author Alexander W Crawford, describe hamlet as mad, but a close reveal of the play shows that Hamlet is straightforward and sane. His actions and thoughts are a logical response to the situation in which he finds himself. However, he assumes antic-disposition to undercover the truth of his father s death. After the Ghost tells Hamlet that Claudius has murdered his father, Hamlet begins to plan his next steps.Read MoreEssay on Hamlets Antic Disposition1487 Words   |  6 PagesHamlets Antic Disposition      Ã‚  Ã‚  Ã‚   In William Shakespeares famous tragedy Hamlet, the main character of the story is one majestically elaborated, aside from being quite complex. There are infinite volumes written about this character because Shakespeare leaves no firm proof of many of his character traits. Yet on Hamlets antic disposition, meaning his obviously absurd temperament or madness, Shakespeare leaves plenty of reason to believe that it is feigned, meaning that it is simply a ployRead More The Flaw of Hamlets Antic Disposition Essay743 Words   |  3 PagesHamlets antic disposition of pretending to become crazy so that he can take revenge of his fathers death was a bad plan. The situations in the play that prove that Hamlets antic disposition was a bad plan are the death of his friend Ophelia, his fighting with his mother, trying to fool the King and Polonius, his own downfall and finally his death. All this situations illustrate why Hamlet?s antic disposition was a bad plan. Hamlet?s antic disposition was the main reason why Ophelia committedRead More Madness and Insanity in Shakespeares Hamlet Essay793 Words   |  4 PagesShakespeares Hamlet         Ã‚   Shakespeares Hamlet is a master of deception. Hamlet decides to make Claudius believe that he is insane, but the scheme backfires when everyone, except Claudius, falls for it. Ophelia is one of those who believes Hamlet lost his mind, and when he does not return her love, she is so brokenhearted that she commits suicide. Near the end of the tragedy, Hamlet plays the part so well, that he convinces himself he is insane. Clearly, Hamlets plan to put on an antic dispositionRead MoreHamlet And Antic Morality In William Shakespeares Hamlet1110 Words   |  5 Pages Hamlet was a book written in the in the 14th century of 1559 by a famous writer named William Shakespeare. In the story Prince Hamlet was chasing after a ghost that looked like his father and when he finally caught up with the ghost (King Hamlet), King Hamlet told Hamlet that his brother Claudius killed him with ear poison, while he was resting. So when King Hamlet told Hamlet this, Hamlet told his father that he would get revenge and avenge his father’s death. So Hamlet told himself thatRead MoreHonesty and Integrity Are Not Found in the Play Hamlet734 Words   |  3 PagesENG 3U Honesty and integrity are never found in Hamlet Honesty and integrity can both be described as good qualities, but they are interpreted in different ways, honesty is quality of truthfulness and sincerity. While integrity can be described as the possession of a strong moral principles, and the righteous acts committed by a character. William Shakespeare uses multiple forms of deception and immoral acts in almost every scene in the play Hamlet. Proving that there is neither honesty, nor integrityRead MoreThe Importance of Maintaining Moral Order as it Relates to Hamlet by William Shakespeares765 Words   |  4 PagesImportance of Maintaining Moral Order as it Relates to Hamlet by William Shakespeares Something is rotten in the state of Denmark. (Hamlet. 1.4, l.90) In every society a distinctive hierarchy or organization of power exists. In the Shakespearean world, life is kept constant through the maintenance of the Great Chain of Being or moral order. Any disruption in this chain is believed to cause chaos in society. In William Shakespeares Hamlet, Denmark is thrown into chaos by the reckless actionsRead MoreHamlet, By Alexander W Crawford Essay1213 Words   |  5 Pages In the film†Hamlets antic disposition† the author Alexander W Crawford, describe hamlet as mad, but a close reveal of the play shows that Hamlet is straightforward and sane. His actions and thoughts are a logical response to the situation in which he finds himself. However, he assumes antic-disposition to undercover the truth of his father s death. After the Ghost tells Hamlet that Claudius has murdered his father, Hamlet begins to plan his next steps. After all, revenge is a dish best served coldRead MoreHamlet Character Analysis918 Words   |  4 PagesIn the play Hamlet, Shakespeare raises the question regarding deception and the differences between â€Å"seeming† and â€Å"being†. Each character is trying to decipher what each other are truly thinking, contrary to what they are pretending to think. Shakespeare sets Hamlet up to illustrate the complexity of how one must deceive others to reveal the truth.  ¬Ã‚ ¬The coexistence of appearances and reality develops as the Danish court gets engulfed in a web of corruption, lies and deception. Through how ShakespeareRead MoreThe Profound Impact Of Female Characters Of Shakespeare s Hamlet930 Words   |  4 PagesThe Profound Impact of Female Characters in Hamlet How much of an impact can the women in a man’s life have on his thoughts and actions? A mother is the first woman her son will come into contact with, and can skew her son’s image of women through her actions. A man’s significant other also has the ability to bring out the best in him, but can also become the target for his anger and stray emotions. In William Shakespeare s Hamlet, although there are only two main female characters, both women†¯possess

Thursday, December 12, 2019

What Are Some of the Factors That Contribute to the Increase of Crime in Cites Essay Sample free essay sample

It is a common fact that offense rates are quickly increasing in metropoliss. It is of import to acknowledge that this is chiefly due to a more important rural hegira: The addition of population in these urban countries. Therefore. the presence of slums. ghettos and destitute vicinities. These increasing offense rates appear to be more obvious amongst the young person therefore ensuing in an addition non merely in general offense but in juvenile delinquency. In this account. we will explicate the grounds behind this of import issue. Please list out your subject sentences. As these quickly increasing offense rates seem to be more seeable amongst the juvenile population it is of import to take into history the influence of one’s socioeconomic background. One ground to explicate why a immature individual would come in into the universe of offense ( whether it be junior-grade larceny. drug covering or homicide ) is hapless rearing accomplishments and an deficient mental and societal development as a kid. We will write a custom essay sample on What Are Some of the Factors That Contribute to the Increase of Crime in Cites? Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page If a juvenile does non have the appropriate nurturing and instruction that is necessary in order to go a responsible grownup. this person will stop up seeking these factors from exterior beginnings. This comment leads us to speak about the influence that an single income and instruction can hold on these increasing offense rates. This is peculiarly of import to detect in a sphere of income as these persons will seek for other signifiers of doing a life and this will finally take to their engagement in offenses and drug trafficking. Topic sentence? It has been noted in the debut that juveniles who find themselves populating in these destitute countries frequently gain easy entree to narcotics and intoxicant. These two factors contribute tremendously to an individual’s exposure to the universe of offense. Additionally. drugs and intoxicant frequently ruin a immature individual’s opportunities of success and they will go stuck in a barbarous rhythm of poorness and delinquency. Another of import factor is the influence of media on the young person. ( This point should be in the following paragraph ) Children and adolescents are frequently exposed to violent picture games and uncensored telecasting therefore presenting them to a universe where force and offense are accepted. Although this is created for amusement intents it has an of import psychological consequence on the young person. Restate subject sentence In order to work out the job of increasing offense rates. hapless rearing accomplishments. income and instruction. easy entree to drugs and intoxicant and the influence of the media need to be taken into consideration. It is of import to acknowledge that this issue is really harmful to our modern society and could take citizens to populate in a universe of fright and paranoia. Restate thesis statement?

Wednesday, December 4, 2019

Accounting for Research and Development Deals Activities

Question: Discuss about the Accounting for Research and Development Deals Activities. Answer: Introduction: The accounting for research and development deals with activities that improves the processes and product. The terms of research and development is used in the standard with the following meaning. Research is the planned and the original investigation, which is undertaken by the entity to gain technical and scientific knowledge and understanding. On the other hand, development is the application of the knowledge gained or using the finding from the research for producing improved or new product, processes, services and material. The development is undertaken prior to the commencement of the usage and commercial production. The activities encompassed in the research and development is difficult to identify (Barge-Gil Lpez, 2014). The definition provided assist the reporting entities in classifying their activities under the research and development. The distinction of the activities are based on the organization types, types of the project undertaken and the types of business. The medium sized firm had confusion about the formal definition of Research and development while the small firms understood the concept of R D in an informal way. The FRS 13 deals with the accounting for the activities related to the research and development. The activities related to research and development are distinguished from those activities that are non-research based because of the absence and presence of appreciable elements of innovation (Bebbington et al., 2014). Discussion: The core accounting rule in the area of research and development are the expenditures that is to be charged as an expense when incurred. The expenditure, which is incurred on research, is not directly related to the future economic benefits and capitalizing the cost that does not comply with the accrual concept. The expenditure related to the research, development is written off to the account of profit and loss, and this is because the expenditure on the research does not provide the entity with the direct future economic benefits. The expenditure on the development cost has to be written off as the expense incurred to the profit and loss account. However, there is the option of deferring the expenditure incurred in development and it can be carried out as the intangible assets on the entity meeting some criteria. The research and the development costs are need to be separated in order to achieve the reasonable degree of comparability between the accounting period of the same entity and between the entities (Bowen et al., 2013). Literature review on accounting for research and development: For sustaining the dynamic economy of New Zealand, the research and development is an important concept. The socio economic issues of New Zealand is addressed sing the accounting for R D. The literature review is provided on the expenses relating to R D. The harmonization in the accounting treatment of the research and development is unlikely to happen. The capitalization of R D has always remain a controversial issue. The revised International accounting standard 38 make the distinction between the development and the research phase. The expenditure of carrying out research should be treated as an expense (Deegan, 2013). A reporting entity cannot demonstrate during the research phase of the project that whether the intangible assets are capable of generating the probable future economic benefits or not. The expenditure on research should be recognize as expense and there is the need to recognize the assets arising from the research. The intangible assets needs to be recognized in the development phase if the entity is able to demonstrate the ability to sell or use the assets. The entity also needs to demonstrate the whether the intangible assets are technical feasible for using or selling purpose. The ability to measure the expenditure related to the development to of the intangible assets should also needs to be demonstrated. The treatment of research and accounting provides for the flexibility between the choice of capitalizing and expensing. As a result of which, the companies that are more leveraged are encouraged to activate their cost related to R D rather than expensing them. The managers are motivated to prevail such accounting decisions over the other. It is argued that the high debt level forces the company to capitalize on the expenditure of R D. The choice available to the company because of this decreases the debt ratio and increases the accounting profit. The firms are encouraged to make the accounting decisions that are income increasing (Daske et al., 2013). Implication of the present accounting profession and the commercial environment: The accounting for research and development has the implication on commercial environment in terms of the accountability initiatives. The development and the research makes the strategic focus rather than the university accounting and the professional curricula. The developments provide the platform for the wider interest of public and this improves the relevance of the information to enhance the process of decision-making. The various business leaders and the accounting profession has embraced different types of corporate reporting. This is known as the integrated reporting. The research and development would enrich the appreciation and understanding of the accounting academics of New Zealand for the achievements and efforts of the early builder sin the accounting field (Dinh et al., 2015). Past debate in relation to the issue: The basic issue concerning the accounting for research and development is the expenditure. The expenditure associated with the research and development is that there is no certainty in the future benefits and it makes it difficult to treat and record the expenditure as an asset. Because of this, the GAAP has made it mandatory to charge the expenditure as an expense incurred. However, this cannot be regarded as entirely pervasive as there are some limitations to it (Mynatt Schroeder, 2012). The current tax treatment about research and development is uncertain. The measures of taxation does not have anything to address the uncertainty. The uncertainty over the treatment of taxation of research and development is not addressed sing the current measures. The main area of concern is the revenue and capital R D expenditure. The ambiguity in the treatment of taxes comes from whether the cost are classified as capital or revenue. If the taxpayer has enduring benefit, then the cost is classified as expenditure and otherwise it is classified as the revenue expenditures. It is not clear in the tax law of New Zealand when the expenditure related to the R D is immediately deductible and when the expenditures are not immediately deductible. This comes with the risk of disputes that are potential in nature. This risk of disputes exist with the Inland Revenue. When the taxes are underpaid, this comes with the risk of use of money interest and penalties (Healy Palepu, 2012). The method of accrual accounting in New Zealand is faced with a number of issues. The reporting entity encounters with a number of issues when they intend to correctly identify the cost related to the research and development. The accounting treatment of the cost for the purpose of tax is also the major issue faced by the reporting entity. The financial reporting standard relies on the accounting treatment for the amortization of the development expenditure at the end of the process of research and development. Recent development: The development of the New Zealand equivalent to the IFRS for the purpose of application by the entities of New Zealand. This would also include references to the regulatory environment. The harmonization of the financial reporting standard by liaising with the Australian accounting standard Board. There are also new development in the business environment (www.ifrs.org, 2016). The tax rule concerning the research and development is about the cashing out off the losses from taxes. The companies building the service or product would make the expense until the development of the product and it will make losses until the revenue is being generated. The losses attributable to the development would be carried forward to the next year when the company starts making profit by selling the developed products. The changes allows the tax loss due to research and development to cash out their loss, which arises from the expenditure of the research, and development. The new development focuses on the newly started companies who are engaged in the intensive research and development. This is intended to reduce the exposure of the startups to the market failure and the distortion in the taxes, which arises for the treatment of the losses attributing from taxes in the current scenario (Kelsey, 2015). Expenditure accruing to certain types of expenditures are not included in the measurement and the cost that are claimed by the company must be related to the research and development. The cost might include office cost relating to R D, wages, salaries and the contractors cost. It also include the depreciation of the assets that are solely used for the purpose of research and development. The newly developed regime allows cash out losses. However, there are some limits imposed by the regime. The cost related to the research and development shall comprise of all the activities that are directly attributable to the activities undertaken under the research and development. The cost needs to be allocated to such activities on a reasonable basis. The research and development costs between the entities should be separated to make a reasonable degree of comparability. The distinction should be made between the development cost and research cost. The proposal is to address the uncertainty by clarifying the revenue or capital boundary. This is done by allowing the taxpayers to follow such accounting treatment where the expenditure related to the R D is immediately written off for accounting. This will immediately deducted for the taxation purpose. Any types of expenses incurred in undertaking and carrying out the research are deductible immediately for the taxation purpose. There are some criteria for the treatment of the expenditure on development and this decides whether it will be immediately deductible or not. This will provide the payers of taxes with more certainty and the result would be the fewer disputed between the Inland Revenue and the taxpayers. This will help the businesses to focus less on the tax affairs and enable them to concentrate on their businesses (Knechel et al., 2012). Future development: The adoption of International reporting standard in New Zealand has reassessed the role of financial reporting standard board (FRSB). The FRSB needs to add material, which would describe the applicability and the scope of the standard in New Zealand. Some of the arguments can be made about the future developments. Due to the cost incurred in the research and development, the economic benefits are expected to flow to the entity; therefore, it can be argued that rather than treating the cost as an expense, it should be treated as assets. This is so because it is align with the assets definition prescribed by the International accounting standard framework for the preparation and the presentation of the financial statements and with the statements of principles. There is a need to provide accountants in New Zealand with more information so that the situation is clarified. The development and the adoption to the international reporting standard will make possible the comparability and th e universality of the accounting treatment of the research and development internationally and regionally (Samkin Deegan, 2012). Regulatory environment: The accounting standard board of New Zealand issues the accounting standard in New Zealand. The profit entities reports under the International financial reporting standard (IFRS) of New Zealand. These are the standards developed by the accounting standard board of New Zealand. The External reporting board does the approval of these standards. The entities are adapting their financial function as per the standard to achieve the efficiency for long term and met the requirement of the standards. The entities, which are currently reporting under the old GAAP, will need to be adapt to the New Zealand International financial reporting standard. However, the International financial reporting standard of New Zealand and International financial reporting standard are different (Naranjo et al., 2015). The former also deals with the domestic standards and this deal with the areas that are not dealt under the IFRS. The transitional requirements of both the standard are different (Nobes 2014).The framework of accounting standard at the current scenario is implemented in three stages. In the first stage, the entities which mainly involves changes to the profit entities accounting standard. The second stage involves changes for public entities. Thirdly, the changes to the accounting standard of the profit and public entities. The companies that is the reporting entities are significantly affected by the accounting of the research and development. However, it is more confined to the entities engaged in the research and development. Conclusions: The purpose of the report is to provide the insight into the accounting for the research and development in New Zealand. There are some gaps as per the literature review. The analysis presented in the reports suggest that the financial reporting regime of the international accounting standard is viable and is an alternative to the existing financial regime of New Zealand. Adopting to the International Financial reporting standards would provide the country with the long-term net benefits. The country should adopt to the IFRS in a manner, which would preserve their commitment to such financial reporting standard, which is sector neutral for New Zealand. New Zealand should look forward to ensure the high standing in the long term and should not be complacent. The country can be an important contributor in the development of the internationally accepted financial reporting in the accounting of research and development. Reference: Barge-Gil, A., Lpez, A. (2014). RD determinants: Accounting for the differences between research and development.research Policy,43(9), 1634-1648. Bebbington, J., Unerman, J., O'Dwyer, B. (2014).Sustainability accounting and accountability. Routledge. Bowen, R. M., Jollineau, J., Margheim, L. (2013). Corporation's Intellectual Property: Accounting For Research And Development Under US GAAP Versus IFRS.Journal of Business Case Studies (Online),9(4), 321. Daske, H., Hail, L., Leuz, C., Verdi, R. (2013). Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions.Journal of Accounting Research,51(3), 495-547. Deegan, C. (2013).Financial accounting theory. McGraw-Hill Education New Zealand. Dinh, T., Eierle, B., Schultze, W., Steeger, L. (2015). Research and development, uncertainty, and analysts forecasts: the case of IAS 38.Journal of International Financial Management Accounting,26(3), 257-293. Dinh, T., Kang, H., Schultze, W. (2015). Capitalizing Research Development: Signaling or Earnings Management?.European Accounting Review, 1-29. Healy, P. M., Palepu, K. G. (2012).Business Analysis Valuation: Using Financial Statements. Cengage Learning. IFRS - Home. (2016).Ifrs.org. Retrieved 6 November 2016, from https://www.ifrs.org/Pages/default.aspx International Accounting Standards Board (IASB). (2016).Iasplus.com. Retrieved 6 November 2016, from https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb Kelsey, J. (2015).The New Zealand experiment: A world model for structural adjustment?. Bridget Williams Books. Knechel, W. R., Sharma, D. S., Sharma, V. D. (2012). Non?audit services and knowledge spillovers: Evidence from New Zealand.Journal of Business Finance Accounting,39(1?2), 60-81. Mynatt, P. G., Schroeder, R. G. (2012). The comparative reporting impact of the FASB and IASB treatments of research and development expenditures.Journal of Business and Accounting,5(1), 50. Naranjo, P. L., Saavedra, D., Verdi, R. S. (2015). Financial reporting regulation and financing decisions.Available at SSRN 2147838. Nobes, C., (2014).International Classification of Financial Reporting 3e. Routledge. Reeve, J. M., Warren, C. S., Duchac, J. E., Du, X., Yu, Z. (2012).Principles of Accounting. South-Western Cengage Learning. Samkin, G., Deegan, C. (2012).New Zealand financial accounting. McGraw-Hill Education Australia.