Literature Essays - Characters In Romeo And Juliet,

Literature In life as in literature people have certain struggles. In the novels and short stories we read this year there are several example of inner struggles, within the characters. The basic type of struggles known to people is Man Vs Man, Man Vs Nature and Man Vs Himself, otherwise known as inner struggle. It is when you have within yourself problems, concerns or questions that you must decide. They often decide to keep it's feeling and emotion to themselves. Like the famous Ghandi once said, "It was confrontation out of real humanity which marks his true stature and which makes his struggles and glimpses of truth of enduring significance. As a man of his time who asked the deepest questions, even, though he could not answer them, become a man for all times and all places. [ ] All struggles can be solved even though solving it made cause fatal deaths like in the play Romeo and Juliet. Often short stories and novels contains some sort of inner struggle, in order to make the plot more interesting. In real life inner struggles happen frequently from the littlest things such as thinking how to get some money in order to get the certain things you want or probably one of the most dangerous inner struggle which is love, always keep your mind confused or frustrated. Sometimes inner struggles cause modern day people to commit suicide. People like Kurt Cobain has died within the years because of his inner struggle. We see that in the play Romeo and Juliet it contains continuos inner struggles. Romeo's character undergoes several changes in the course of the play's action. At first he is pictured as a typical youth smitten by love. His father's description of him is in effect' a description of the Petrarchan lover: Many a morning hath he there been seen, With tears augmenting the fresh morning's dew Adding to clouds more clouds with his deep sighs; .. Away from light steals home my heavy son, And private in his chamber pens himself, Shuts up his windows, locks fair daylight out And makes himself an artificial night [I, I, 138-47] Romeo's inner struggle begins with him falling in love with Juliet. Their two families, the Capulets and the Montegue hated each other and will not allow their children to socialize. Romeo must decide if he should go against their wishes and see her. Mercutio's death begins another inner struggle in Romeo's life. Mercutio's death leads to Romeo's killing of Tybalt. That killing lead to Romeo's banishment. He wants to see Juliet but he is scared that he'll get caught and thrown to Jail. Once again he faces new inner struggles, but the biggest struggle of all is when he find out that Juliet, his future, is dead, and he has to decide on whether he should stay alive or die to see her. Juliet's character, like Romeo's undergoes a development during the play. There is, at the beginning of the play, a fond attachment between Juliet and the Nurse. For example, she calls her, "O honey nurse" and "good sweet nurse. She takes her into complete confidence. But as the play continues and Juliet becomes a new person, now independent except for the love that binds her to her husband, She chooses action that defy the Nurse and her parents. He detachment from the Nurses at first caused by the old women's double-talk in coveying the news of Tybalt's death. Juliet asks her, "What devil art thou that dost torment me thus"? Later, after the Nurse advises her to marry Paris, Juliet is fully disillusioned and decides to break their bond of confidence. "Ancient damnation. O most wicked fiend!" she screams at the Nurse: "Go, counselor; Thou and my bosom henceforth shall be twain" [III, v, 237-42] In her first scenes, Juliet was submission to her parents' wishes: I'll look to like, if looking liking move: But no more deep will I endart mine eye Than your consent gives strength to make it fly. [I, iii, 97-99] Later, however, Juliet goes against her parents' wishes; In fact, she resists spiritedly When informed by her mother that she is to marry Paris: Now, by Saint Peter's Church and Peter too, He shall not make me there a joyful bride. I wonder at this haste; that I must wed Ere he, that should be husband, comes to woo. [III, v, 117-20] She is also torn between the conflicting emotions of love for her new husband

Origins of Yoga History Essay Example

Origins of Yoga History Essay Example Origins of Yoga History Essay Example Origins of Yoga History Essay Example The film presented for discussion in this paper is Origins of Yoga: Quest for the Spiritual. This is the movie made up by Paula Force in 2005 in the U.S. This 50 minute documentary researches the way of life and main habits of Indian yogis. However, the main idea of this documentary is the statement that hatha yoga, which is practiced by most of the Western population, is just a small element of the life of an average yogi. Moreover, the main aim of yogi lies not just in finding peace and harmony with the surrounding environment but in the lifelong search for connection with the Divine, as well. Origins of Yoga: Quest for the Spiritual The documentary begins with showing Swami Vidyanand Swaroop Brachmachari, who has experienced the life of yogi for 35 years. He speaks about the sense of being a yogi that lies in the search for connection with God. Yoga could not be considered just the branch of study or science; it is a certain way of life. Yogis travel during all their life, and that is how they live. While watching the movie, the viewers could see different yogis. It is important to underline that most of them do not wear ordinary clothes; they rub ashes onto their skin to cover body with color. Most of them spend their life traveling to northern India and Nepal. The way of life presented in documentary shows that yogis spend most of their time praying, meditating, seeking the inner harmony with God, and performing different yoga postures. Commentaries to the film are given by yogis themselves and by Dr. Georg Feuerstein, a professional Western writer about traditions and origins of yoga. The presentation of the plot of the film is rather simply organized for the better understanding. Moreover, it is presented in the way of interviews and analysis that were held at the moment. It brings the feeling of real picture of the traditions and way of life observed by yogis. In the film, one could notice that Dr. Georg Feuerstein asked people strict and simple questions that came to his head in the process of this filmmaking. There were several questions about the nature of their beliefs, the reason of women absence among yogis, positions of their families regarding their decisions to devote their lives to yoga. One would discuss the answers to these questions in the review. This documentary is easy to understand; thus, it does not look as a serious scientific research. However, it gives the viewers an opportunity to understand the origins and spiritual bases of yoga. However, most part of this film is devoted to ordinary life of yogis. Modern Western society realizes the essential value of yoga, its main ideas, and key principles. However, the origins of yoga are not widely presented and researched. People are used to the thought that yoga is a certain amount of exercise that one may perform from time to time. However, it has been already mentioned that it is the specific path to the harmonization of the inner world. It is connection with Devine that gives the understanding of real life values (Origins of yoga, 2005) It is necessary to underline that physical benefits that could be achieved with yoga are just a small part of positive results that one could gen practicing yoga. In the film, it is said that there are about 15 million yogis around the world. A real yogi is devoted to this idea of connection to the God and serving higher goal for all his life. It is something like a secret science that could open the doors to a new life. It is said that the story of formation of yoga could be said to start almost five thousand years ago. The first place that is connected with the development of yoga is the Indus Valley. The Himalayan caves are considered as the place where ancient people decided to stop their ordinary way of life and to devote their life to the Divine. That was the reason they left society and became yogis. However, the Himalayas are said to be the place fool of mystery. People there always differ from others. That is some kind of connection with nature and inner world. Origins of Yoga: Quest for the Spiritual is a feature film that presents the interviews with yogis in the places of their ordinary location. It is done to show the real picture of their life and everyday habits. That is why the viewers could see their real lifestyle, activity, habits. It is the opportunity to see yoga from the side, which shows that it not just as a number of exercises. Yoga should be considered as a lifestyle. Modern Western society possesses yoga as the mainstream as fitness, feng shui. It became popular, but people do not actually realize the real meaning of yoga. This film shows the connection of modern people to the ancient ones who began practicing yoga more than five thousand years ago. This film could be very useful for those who practice yoga or just want to start doing so. The only thing one needs to do to realize the essence of yoga is just follow this man through the streets and mountains of India. However, one needs to know this documentary is created by the fellow traveler from Los Angeles. This fellow traveler is Paula Fouce, a filmmaker, whose aim is to bring light into the story concerning the real live and habits of yogis. This film determines the main treasure of Indian yogis. They share their wisdom and their vision of the values of life. This documentary could be considered as a good material for yoga education. This movie describes and researches the science of yoga. It is even possible to speak about the interesting travelling to India without living home. There is an objective view on the origin of yoga and real habits of people who choose yoga as the lifestyle. After watching this movie, one could understand that it really differs from other films on the same topic. Others concentrate mostly on the exercises and specific techniques of yoga. This video presented the viewers with the ancient practice and its story that shows the main aim of yoga. One of the most essential benefits of this documentary is that facts are shared by yogis themselves. Paula Fouce spent a lot of years traveling and researching South Asia. She became an expert in Asian culture and traditions. It is necessary to stress that she has even co-authored Shiva (specific photographic book). Origins of Yoga is not the only film directed by Paula. She directed and produced such films as Naked in Ashes and By Many Names. Moreover, she worked on the new film Vanising nation: Tibet (Lama, 1998) This documentary gives the understanding that yoga is something more than a number of specific postures and exercises that serve to increase ones flexibility and strength. The real aim of yoga always has a deeper value that lies in the lightening the life through the inner harmony and through the transformation of the personality and his or her ego. It should be stressed that in Hinduism, Buddism the term â€Å"yoga† means â€Å"spiritual discipline†. Physical activity is just the element of yoga. To find inner harmony one needs to bring harmony to both: one’s body and one’s soul. The way one understands the world would be the result of the world`s attitude to an individual. One needs to realize that attachment brings bad habits. There exists no exact tendency as to how to present the history of yoga. One fact that is clear about the history of yoga is that it took its roots from the East. It is possible to find first sighs of yoga in ancient Shamanism. The research shows that the yoga postures were found on the artifacts that date back to 3000 B.C. Moreover, some more evidence of yoga could be found in the oldest text Rig Veda. This text is considered as the composition of hymns. The topics of these texts include ancient prayers, divine power and energy, and life of the highest value. Firstly, yoga was created and developed in order to be the science of understanding the world and search for the inner peace and harmony. However, one needs to realize that self-enlightenment become the secondary goal of yoga. Yoga actually has faced a lot of criticism during it existence. People who do not understand its purposes find it not useful for the development and enlightenment. Modern yoga differs from what has been shown in the documentary. Today, it is based on five main principles that were mentioned by Swami Sivananda: Right relaxation; Physical exercises; Proper breathing; Meditation and positive attitude to the surrounding environment (White, 2003) Even in present time, the origins of yoga are still the matter of debates in scientific society and among ordinary people. There are a lot of essential benefits of practicing yoga in one’s life. It helps one find spiritual connection with the inner world and search for the Divine power that is beyond human ordinary existence. This practice needs to be used every day in case if one is interested in getting positive results. One cannot achieve inner harmony practicing yoga twice a week in some fitness center. As it is underlined in the documentary, yoga needs to become a lifestyle. The viewers have learned from the Origins of Yoga that in order to find harmony and peace, yogis have at least two meditations a day. It is necessary to remember about balance and spiritual food. These meditations could be considered as one’s spiritual food. There are different meditations that need to be used for certain purposes. Each of them gives a different feeling. One needs to realize what emotion one is going to experience. During the meditation, one can clear one’s mind from any thoughts and relax. That is how the body and soul become free of everyday thoughts and actions. Only in such a situation, one becomes able to fee extra energy that gives the connection with the inner world and feeling of the presence of Divine. Proper breathing while meditation helps one feel relaxed and concentrate on a certain issue from one’s soul. However, one needs to remember that food that one eats influences one’s life a lot. Yogis always control their food. Certain products could help one relax (green herbal tea) and some would make one’s brain follow the inner aggression (meat). Moreover, it is necessary to remember that one should not be food oriented. Moreover, everybody should know that that one eats to live, but not lives to eat. The main food yogi concentrate their attention is spiritual food. Thus, it plays more important role in their life. People do not have not so much time to keep their mind full of different useless thoughts. Yogis understand that their main role is to be the way of connection between ordinary people and Divine powers. That is why they travel a lot. It is connected with two main reasons: Exploring new places that may bring proper energy; Sharing their knowledge and experience with others. It is important to mention that it is quite unlikely to see a woman yogi. There are several explanations given in the documentary. Women are not able to become the way of connection with the Divine, and they do not have enough skills to live the life of yogi. History shows men practicing yoga. Modern yoga concerns not only men, but women, as well. Thus, today woman practicing yoga could be seen rather often. Time changes and views regarding most ancient traditions could be changed. In the conclusion, it should be said that this documentary has high value for both: practicing yogis and ordinary people. However, film demonstrates the real life and habits of yogis in their native location. Moreover, the main aim of yogi lies not just in finding peace and harmony with the surrounding environment, but the lifelong seeking the connection with the Divine. While watching the movie it is possible to see different yogis and hear to their opinion about the aim and value of yoga. Most of them spend their life traveling to northern India and Nepal. We need to underline that yogis have life that differs from the life of ordinary people. Thus, most of them spend their time praying, meditating, seeking the inner harmony with God, and performing different yoga postures. The plot of the film is rather simple to understand. Thus, it is presented in the way of interviews and analysis that were held at the moment. It brings the feeling of real picture of the traditions and way of life observed by yogis. Modern Western society realizes the essential value of yoga and its main ideas and key principles. Nevertheless, the origins of yoga are not widely presented and researched to have the real picture of its origins. Most of people are mistaken when thinking that yoga is a certain amount of exercise that one may perform from time to time. Modern Western society possesses yoga as the mainstream as fitness, feng shui. The real spence of yoga lies in the strong connection of the inner world of person with Devine. There are a lot of essential benefits of practicing yoga, as it helps to find spiritual connection with the inner world and seek for the Divine power that is beyond our ordinary existence. This practice needs to be used every day in case if one is interested in getting positive results. This film broadens the mind of ordinary people and shows the real essence and origins of yoga. There is no need to research yoga before watching it. Thus, the language and presentation of this documentary are easy to understand and realize. Origins of Yoga could be considered the guide to the real world of yogis, their habits, and the history of yoga.

Chipotle and Five Guys- Competitive strategy Essay

Chipotle and Five Guys- Competitive strategy - Essay Example On the other hand, Chipotle Mexican Grill is quickly growing as a consequence of the same reasons why the best burger chains thrive. It was at some point under McDonald’s ownership but spun off to develop and operate restaurants selling Mexican food that is fast and casual. Five Guys has been stated to conduct no advertising but delivers consistent great customer experiences that has enabled them to develop a word-of-mouth buzz that attracts more customers into their restaurants (Boone and Kurtz 453). Even though Five Guys began as a family-run burger restaurant, it now has more than one thousand franchises all over the US (Motz 65). From the time a customer enters a Five Guys, the intent of the restaurant is clear as it seeks to make the burger the customer will order the best they have ever had. All companies have chances of having a shared passion with their customers and Five Guys seek seeks for burger fanatics through giving free peanuts and sandwich toppings that result in half a million different choices of an ideal meal. Different from other restaurants that operate in the same industry, Five Guys’ kitchen can clearly be seen by its customers so that they can watch their burgers as they are made. Additionally, the stores do not have free zers so that all the burgers can be made from fresh beef. Additionally, has an excellent customer experience through their secret shoppers, which instead of concentrating on its deficiencies, the secret shopper entails amplifying success and ensuring that staff, have excellent exchanges with the customers (Hatten and Coulter 409). This is a result of a company-wide regulation on the creation of fanatic repeat customers, who can download desktop wallpapers or purchase and wear branded Five Guys’ merchandise from the company’s website. This support can be viewed on the bulletin boards in the stores as well as an active Facebook community that

Law for Business Students Essay Example | Topics and Well Written Essays - 1500 words

Law for Business Students - Essay Example It makes the contract completely cancelled and the precondition of the contract has to be considered for the legal status of English law. In other words, it is also described as the right of an individual who is the signatory to a contract to return to the similar state as earlier before entering into the agreement, if the courts doubt legal status. The repudiation may be in the form of mutual consent or individual action. It can also be practised by an issue of the decree by the court. Even though the invalidation of original contract subcontract situation, it may also be exercised under the circumstances of fraud, duress, material breach or default and misrepresentation. An oral or written contract can be rescinded on the ground of fraud. The right to rescind for fraud is allowed because of the logic that the defrauded party has failed to perform. However, all situations will not be declared as correct grounds for rescission based on fraud. False statements of value, or the failure to perform a promise to do something in the future without fraudulent intent, should not be considered as a basis for rescission for fraud or misrepresentation. The strong proof for fraudulent misrepresentation is required to be produced for justifying the repudiation of the contract. Once sufficient grounds were found confirming the involvement of the fraud, the victimized party can affirm the contract and can also sue for damages. Similarly, if any party violates the norms or provisions of the contract by involving in duress, the other party can repudiate the contract. It is also found that the same rules apply for repudiation of contract as in the case of fraud. However, the sufficient ground of duress has to be halved in the English court of law. This is to protect the interests of the innocent people.

Physicochemical Events in Production of Butter and Margarine

Physicochemical Events in Production of Butter and Margarine Byeong-Keon LEE Introduction Margarine and butter are known world-widely as spread, and have dominated the production in the western world, such as America including New Zealand. Recently, Asian countries particularly China and India have shown an increase of butter consumption. The amount of butter China consumes was predicted to increase to 13% over the next decade (Fallow, 2013). Both margarine and butter have similar a taste, texture as well as nutritional values. The characteristic of both products are significantly similar for example, water-in-emulsion and the fat content are approximately in 81% range. However, the two products are actually different when it is compared with the ingredients and the structure. The argument surrounding the diversity of butter and margarine is typically concerned with human health, the production of margarine is a man-made food which follows a lot of chemical treatments and speculation that it might cause several diseases (Guyenet, 2008). On the other hand, the butter cont ains a higher level of cholesterol that can negatively influence human digestion (Collins, 2013). In this assignment, physical and chemical properties and psychochemical processes and the changes of making margarine and butter will be discussed. Physical and Chemical difference Both butter and margarine are triglyceride (triacylglycerol) in an ester linkage composure of glycerol and 3 fatty acids that also uses the water-in-oil emulsion process where water is dispersed in phase and oil in a continuous phase. The critical comparison and contrast between butter and margarine will be the ingredients which have different states in room temperature and the chemical process of making it. Butter is an animal dairy product which is composed of a complex chain of saturated fat and unsaturated fatty acid, and a high concentration of animal cholesterol. As its clearly seen from the picture, the majority of fatty acids are saturated and some fatty acid unsaturated. The color of butter is normally yellow indicating it contains small amounts of carotene another meaning of vitamin A. (Reyes, n.d). The higher saturation levels of the fatty acids, contributes to the physical structure of the animal fat. Higher saturation levels are highly correlated with higher London Dispersion forces. Hence, due to the high London Dispersion Forces holding the saturated bonds together, animal fat is solid at room temperature (Brown, LeMay and Bursten, n.d.). Figure 2. Percentage composition of fatty acid in butter In contrast, margarine is a substitution of butter spread made from vegetable oil. Oil has a lot of double bonds, which typically disrupts the London dispersion forces between fatty acids and low effective surface area which the molecules do not pack together giving a lower melting point The mixed vegetable oil, like soyabean oil or corn oil has a structure of mono-unsaturated or polyunsaturate of fatty acids and those unsaturated fats that need to be converted into a semi-solid to make margarine. This process is called hydrogenation or additional reaction, by adding hydrogen gas with nickel catalyst in a double bond of unsaturated fat. The double bond become a single bond, and this makes the molecules pack together better. In other words, the London dispersion forces become active and the interaction between the molecules is called the Van Der Waals interaction (Burrows, 2009). The results of the hydrogenated vegetable oil, are of it process to solidify at room temperature. The majority of fatty acid in margarines are unsaturated. Most fatty acids have a cis-form and margarine is unlikely to form trans-fatty acid. During the hydrogenation, some of the fatty acid will tend to form trans-addition. Figure 4. Hydrogenation reaction occur in unsaturation reaction Chemical process of butter The milk itself come from the cow which does not have to add artificial ingredients. Therefore butter contains nutritional values such as fat, protein and different types of vitamins which are found originally in milk. The chemical process is outlined in figure 4, that depicts the chemical process. For example pasteurization the ripening, aging and churning are the most significant factors for making butter cream. 1) Milk separation The standard raw milk mostly contains 15 to 25 percent of fat globules, the globule is a tiny membrane filled with the fat molecule (Murphy, 2011). When the raw milk is shaken, the globules membranes will crash against each other and break. As regard, the fat will start to burst out and tend to bunch together with the contents of other burst globules, consequently, the butter cream is separated from raw skim milk and the butter cream will contain approximately 38% of fat. 2) Pasteurization The raw cream has to be pasteurized to a temperature of 95oC for 15 seconds to kill any interference in production of butter particularly enzyme and micro-organisms. This process is widely known as HTST (High Temperature Short Time) pasteurization. It is very interesting to note that nowadays, dairy industries implements UHT (Ultra High Temperature) pasteurization procedure to produce lower number of micro-organism, which leads to longer shelf life. HTST process are more favorable compared to UHT as in the production of butter, Lactobacillus sp. is wanted to further ferment the cream, giving of specific flavors. In contrast, if the cream is subjected to UHT, any bacteria present in the cream would be eliminated, further contributing to no flavor compound formation during the ripening process (Butler and Media, n.d). 3) Inoculation and ripening After pasteurization, then for some time the helpful bacteria ripens in the raw cream so it can proliferate to render it in a better condition for butter making. The butter maker has made significant improvements through experience, that ripened cream churns more rapidly than sweet cream. It take about 24 to 48 hours for the cream to fully ripen (Marina. 2011). The lactic acid bacteria (Lactobacillus helveticus) will actually further ferment or ripening the cream and breaking down the long fatty acid into short fatty acid (diacetyl compounds). This short fatty acid has which has unique taste and good smell. An increase in lactic acid causes a reduction in overall pH which cause the proteins in milk to change. As cream returns to room temperature, the lactose in milk begins to ferment and creating lactic acid which help to make butter. (Belitz, Grosch and Schieberle, 2009) 4) Agitation It is a physical change which the process of churning butter consists of the mixing that separates some of the fatty solids out of milk. The formation of fat crystal can be influence by suitable temperature control during the ripening process. Fat molecule in cream are surrounded by membranes made of phospholipids and proteins which prevent the fat from pooling together. Fat globules are bumping into each other and membrane is breaking down when it happens the fat globules are trying to stick together. Agitation cream damage these membrane allowing the fats to pool together and form whipping cream. 5) Churning Churning is essentially strong mechanical cream shearing which tears the membranes of the fat globules and facilitates coalescence of the globules. The cream breaks any tiny granules of butter appear. In the churning compartment, a rotating impact wave cause butter granule formation. The separation compartment is divided into two parts. The butter is first churned further, resulting in the formation of butter granules of larger diameter. As the churning continues fat molecule become popcorn butter which separate from butter milk. The popcorn butter has the same consistency as regular butter at room temperature. They put the butter cream on bulk tank where mixers sterile to maintain the consistency. If agitation and churning of the cream continues, finally a solid is formed(butter-cream) and the remaining liquid (butter milk) is separated (Ripema, 1970). 6) Washing, Cooling, and Vacuum Subsequently, the buttermilk is separated and the butter is washed if necessary. which cause the butter-cream fat molecules to bunch together releasing water and air. In addition, cooling process and vacuuming is performed to reduced to water and air content to 1% (Belitz, Grosch and Schieberle, 2009). Chemical process of margarine Most margarines are made from a variety substances such as vegetable oil and edible animal fats. It composed of approximately a 80% combination of fat, that is either saturated fat or unsaturated fats, approximately 18% of liquid which derives from either pasteurized skim milk or a soybean protein fluid (Ripema, 1970). 1) Crude oil Different types of vegetable oil like corn and soybean are chemically extracted and refined to form crude oil and the crude oil can be neutralized and treated with a caustic soda solution that removes free fatty acid, and corrosive and pungent sulphur compounds (Sample, 2009). The free fatty acid, influences an undesirable taste. The process follows by washing then mixing with water, so it can separate, it is then left to dry with the aid of vacuum. 2) Modification Margarine is not originally a yellow colour which the decolourisation process is for removing the grey colour by the absorption to activated clay or bleaching process (Ripema, 1970). The bleaching process utilizes bleaching earth and charcoal material in the vacuum condition. The process helps to absorb any undesirable colorants, which will be later filtered out from the oil mixture. Other sustenance impurities are both organic and inorganic, which naturally occurs raw oil that is removed by the de-acidification process using akali treatments. 3) Hydrogenation The hydrogenation is used as catalyst called nickel and the structure varies by cis-addition and trans-addition. This process helps the animal and vegetable oils blend and are able to let the formation from a liquid into a fat that is in a state that increases the melting point. However only some of the double bonds of polyunsaturated vegetable oil are hydrogenated and named partial hydrogenation. Therefore the degree of hydrogenation can be varied to give softer or harder margarine. (Haynes, 2014) Figure 10. Chemical reaction of hydrogenation 4) Deodorization The modification is complete so the base oil is prepared to reproduce similar qualities to butter, this stage decrease unwanted smells and taste (Formo, n.d). The removal of the poor smell is by a batch process that steams the oil, the temperature used is very high and reaches from175–205 °C in Europe and 235 °Ã¢â‚¬â€œ250 ° C in America, during this process the bad tastes and smells are taken away by the extractor fan. The oil can then be either further processed to make margarine or alternatively vegetable oil. (Singh, P. n.d.) 5) Emulsify When the emulsion of the stabilized immiscible liquids is blended with the use of an emulsifier. The way margarine is constructed is through the emulsion process that adds salty water droplets in oil, as well as an emulsion ingredient to a cup. Salt content is modified as an emulsifier and renamed lecithin, the final stage is the separating of starch and emulsifier that forms a consistent mixture. Moreover, all the nutrients and color in the margarine are artificially made particularly vitaminisation processed into the margarine, to have a measured amount of vitamin with butter (Hasenhuettl and Hartel, 2008). 6) Cooling and kneading process The method for the cooling an kneading process has two ways of completing, either with a tube chiller or a chilling drum-complector. Tube chiller method uses a closed system that has a one step process. Unlike the Chilling Drum-Complector that has a longer process, allowing cooling and kneading that lets the mixture rest, and the crystallization of fats at slower pace. However the advantage of the tube chiller is the reduced capacity of spoilage compact size in relation to production levels, and ease of operation. (Hasenhuettl and Hartel, 2008). Conclusion In conclusion, butter and margarine have significantly different physical and chemical properties as well as physiochemical duties in the production. Although the nutrition and texture of products are the same, but the ingredients of butter and margarine are different and this leads to a structure of both products that have different qualities. Moreover, both products have a different chemical process. In fact, margarine has extra steps to convert the butter from a liquid state to a solid state, that furthers the need to process, using hydrogenation. References Reyes, V. (2013). Chemical structure of butter. [Figure 1] Available at: http://scienceandfooducla.wordpress.com/2013/05/28/homemade-butter/ [Accessed 15 May. 2014]. P. B. Hawk, O. Bergeim, Blakiston, (2010). Fatty acids in butter. Percentage composition from Practical Physiological Chemistry,. [Figure 2] Available at: http://antoine.frostburg.edu/chem/senese/101/consumer/faq/butter-composition.shtml [Accessed 15 May. 2014]. Image by user called Smokefoot, (2012). Hydrogenation of fatty acid. [Figure 3] Available at: http://en.wikipedia.org/wiki/File:H2forMargerin.png#filehistory [Accessed 15 May. 2014]. Alpha Omega trial, (n.d.). Margarine composition in percentage. [Figure 4] Available at: http://en.wikipedia.org/wiki/File:H2forMargerin.png#filehistory [Accessed 15 May. 2014]. Yokogawa Corporation, (2007). Stable and Accurate Density Measurement to Control Fat Content in Skim Milk. [figure 5] Available at: http://www.yokogawa.com/us/technical-library/application-notes/stable-and-accurate-density-measurement-to-control-fat-content-in-skim-milk.htm [Accessed 15 May. 2014]. Andrews, R. (2012). All About Milk. [Figure 6] Available at: http://www.precisionnutrition.com/all-about-milk [Accessed 15 May. 2014]. Shannon, (2011). Making A Big Batch of Cultured Butter. [Figure 8] Available at: http://www.nourishingdays.com/2011/10/making-a-big-batch-of-cultured-butter/ [Accessed 15 May. 2014]. Castelli, C. (2008). Crude Corn Oil. [Figure 9] Available at: http://www.alibaba.com/product-detail/Crude-Corn-Oil_144278983.html [Accessed 15 May. 2014]. Quadro Engineering, (n.d.). Production of Margarine and Low Fat Spreads. [Figure 11] Available at: http://www.quadroytron.com/menu_app/food_margarine.asp [Accessed 15 May. 2014]. Belitz, H., Grosch, W. and Schieberle, P. (2009). Food chemistry 4th revised and extended edition. 4th ed. Springer, pp.pg 526 527. Collins, C. (2013). Whats healthier, butter or margarine?. NZ Hearald. [online] Available at: http://www.nzherald.co.nz/lifestyle/news/article.cfm?c_id=6objectid=11169963 [Accessed 15 May. 2014]. Fallow, B. (2013). Chinas slowdown may be good for NZ. NZ Hearld. [online] Available at: http://www.nzherald.co.nz/business/news/article.cfm?c_id=3objectid=10902631 [Accessed 15 May. 2014]. Formo, M. (n.d.). fat and oil processing (chemistry) :: Deodorization. [online] Encyclopedia Britannica. Available at: http://www.britannica.com/EBchecked/topic/202405/fat-and-oil processing/50167/Deodorization [Accessed 15 May. 2014]. Guyenet, S. (2008). Whole Health Source: Butter, Margarine and Heart Disease. [online] Wholehealthsource.blogspot.co.nz. Available at: http://wholehealthsource.blogspot.co.nz/2008/12/butter-margarine-and-heart-disease.html [Accessed 15 May. 2014]. Hasenhuettl, G. and Hartel, R. (2008). Food emulsifiers and their applications. 1st ed. New York: Springer, p.271. Haynes, F. (2014). Take the Guess Work from Figuring Out the Trans Fats in Your Foods. [online] About.com Low Fat Cooking. Available at: http://lowfatcooking.about.com/od/faqs/f/hydrogenated.htm [Accessed 15 May. 2014]. Marina, (2011). Cultured butter – CULTURED, AGED, BREWED. [online] Culturedagedbrewed.com. Available at: http://www.culturedagedbrewed.com/2011/12/20/cultured-butter/ [Accessed 15 May. 2014]. Murphy, L. (2011). Emulsion Explosion: How to Make Butter. [online] Scientificamerican.com. Available at: http://www.scientificamerican.com/article/bring-science-home-butter-emulsion/ [Accessed 15 May. 2014]. Singh, P. (n.d.). fat and oil processing (chemistry) :: Deodorization. [online] Encyclopedia Britannica. Available at: http://www.britannica.com/EBchecked/topic/202405/fat-and-oil processing/50167/Deodorization [Accessed 15 May. 2014]. Ripema, S. (1970). The Story of Margarine. 1st ed. Public Affairs Press. Sample, I. (2009). Trafigura case: toxic slop left behind by caustic washing. [online] the Guardian. Available at: http://www.theguardian.com/environment/2009/sep/16/trafigura-case-toxic-slop [Accessed 15 May. 2014]. Butler, C. and Media, D. (n.d.). Why Cant You Use Ultra Pasteurized Cream for Making Butter?. [online] Everyday Life Global Post. Available at: http://everydaylife.globalpost.com/cant-use-ultra-pasteurized-cream-making-butter-42002.html [Accessed 15 May. 2014]. Burrows, A. (2009). Chemistry3. 1st ed. Oxford: Oxford University Press, pp. page 85 to page 86. Brown, L., LeMay, E. and Bursten, B. (n.d.). Chapter 11 intermolecular Forces, Liquids and Solids. 10th ed. [ebook] The central science, pp.slide 18 to slide 23. Available at: http://alpha.chem.umb.edu/chemistry/ch115/Mridula/CHEM 116/documents/chapter_11au.pdf [Accessed 15 May. 2014].

Balance Sheet and Net Sales

3 shows the December 31, 2009 pro- forma balance sheet and income statements for R& E Supplies, Inc. The pro- forma balance sheet shows that R& E Supplies will need external funding from the bank of $ 1. 4 million. However, they show $ 1. 27 million in cash and short- term securities. Why are they going to the bank when they have most of the required amount in their cash account? 2. Pro forma financial statements, by definition, are predictions of a company’s financial statements at a future point in time.So why is it important to analyze the historical performance of the company before constructing pro forma financial statements? 3. Suppose you constructed a pro forma balance sheet for a company and the estimate for external financing required was negative. How would you interpret this result? 4. Harlin Fencing Company’s sales, half of which are for cash, over the past three months were: August September October $70,000 $120,000 $80,000 a. Estimate Harlin’s cash receipts in October if the company’s collection period is 30 days. b.Estimate Harlin’s cash receipts in October if the company’s collection period is 45 days. c. What would be the October balance of Accounts Receivable for Harlin Fencing if the company’s collection period is 30 days? 45 days? 5. Suppose you constructed a pro forma balance sheet and a cash budget for a company for the same time period and the external financing required from the pro forma forecast exceeded the cash deficit estimated on the cash budget. How would you interpret this result? 6. Table 3. 5 presents a computer spreadsheet for estimating R& E Sup-plies’ external financing required for 2009.The text mentions that with modifications to the equations for equity and net sales, the fore-cast can easily be extended through 2010. Write the modified equations for equity and net sales. 7. Using a computer spreadsheet, the information presented below, and the modified equations de termined in question 6 above, extend the fore-cast for R& E Supplies contained in Table 3. 5 through 2010. Is R& E’s external financing required in 2009 higher or lower than in 2010? R& E Supplies Assumptions for 2009 ($ thousands) Growth rate in net sales 30. 0% Tax rate 45. 0% Cost of goods sold/ net sales 86. % Dividend/ earnings after tax 50. 0% Gen. , sell. & admin. Current assets/ net sales 29. 0% expenses/net sales 11. 0% Net fixed assets $270 Long- term debt $560 Current liabilities/ net sales 14. 4% Current portion long- term debt $100 Interest rate 10. 0% 8.This and the following two problems demonstrate that pro forma forecasts, cash budgets and cash flow forecasts all yield the same estimated need for external financing— provided you don’t make any mistakes. For problems 8, 9, and 10, you may ignore the effect of added borrowing on interest expense. The treasurer of Pepperton, Inc. a wholesale distributor of household appliances, wants to estimate hi s company’s cash balances for the first three months of 2009. Using the information below, construct a monthly cash budget for Pepperton for January through March 2009. Does it appear from your results that the treasurer should be concerned about investing excess cash or looking for a bank loan? Pepperton Selected Information Sales (20 percent for cash, the rest on 30- day credit terms): 2008 Actual October $360,000 November 420,000 December 1,200,000 2009 Projected January $600,000 February 240,000 March 240,000Purchases (all on 60- day terms): 2008 Actual October $510,000 November 540,000 December 1,200,000 2009 Projected January $300,000 February 120,000 March 120,000 Wages payable monthly $180,000 Principal payment on debt due in March 210,000 Interest due in March 90,000 Dividend payable in March 300,000 Taxes payable in February 180,000 Addition to accumulated depreciation in March 30,000 Cash balance on January 1, 2009 $300,000 Minimum desired cash balance 150,000 9. C ontinuing problem 8, Pepperton’s annual income statement and balance sheet for December 31, 2008 appear below.Additional in-formation about the company’s accounting methods and the treasurer’s expectations for the first quarter of 2009 appear in the footnotes. Pepperton Annual Income Statement December 31, 2008 ($ thousands) Net sales $6,000 Cost of goods sold1 3,900 Gross profits 2,100 Selling and administrative expenses2 1,620 Interest expense 90 Depreciation3 90 Net profit before tax 300 Tax (33%) 99 Net profit after tax $ 201Balance Sheet December 31, 2008 ($ thousands) Assets Cash $300 Accounts receivable 960 Inventory 1,800 Total current assets $3,060 Gross fixed assets 900 Accumulated depreciation 150 Net fixed assets 750 Total assets $3,810 Liabilities Bank loan $0 Accounts payable 1,740 Miscellaneous accruals4 60 Current portion long- term debt5 210 Taxes payable 300 Total current liabilities $2,310 Long- term debt 990 Shareholders’ equity 510 To tal liabilities and equity $3,810 1.Cost of goods sold consists entirely of items purchased in first quarter. 2 Selling and administrative expenses consist entirely of wages. 3 Depreciation is at the rate of $30,000 per quarter. 4 Miscellaneous accruals are not expected to change in the first quarter. 5 $210 due March 2009. No payments for remainder of year. a. Use this information and the information in problem 8 to construct a pro forma income statement for the first quarter of 2009 and a pro forma balance sheet for March 31, 2009. What is your estimated external financing need for March 31? b.Does the March 31, 2009, estimated external financing equal your cash surplus (deficit) for this date from your cash budget in problem 8? Should it? c. Do your pro forma forecasts tell you more than your cash budget does about Pepperton’s financial prospects? d. What do your pro forma income statement and balance sheet tell you about Pepperton’s need for external financing on F ebruary 28, 2009? 10. Based on your answer to question 9, construct a first- quarter 2009 cash flow forecast for Pepperton. 11. Toys- 4- Kids manufactures plastic toys. Sales and production are highly seasonal.Below is a quarterly pro forma forecast indicating external financing needs for 2009. Assumptions are in parentheses. Toys- 4- Kids 2009 Quarterly Pro Forma Forecast ($ thousands) Qtr 1 Qtr 2 Qtr 3 Qtr 4 Net sales $300 $375 $3,200 $5,000 Cost of sales (70% of sales) 210 263 2,240 3,500 Gross profit 90 113 960 1,500 Operating expenses 560 560560 560 Profit before tax (470) (448) 400 940Income taxes (188) (179) 160 376 Profit after tax ($282) ($269) $240 $564 Cash (minimum balance $200,000) $1,235 $927 $200 $200 Accounts receivable (75% of quarterly sales) 225 281 2,400 3,750 Inventory (12/ 31/ 08 balance $ 500,000) 500 500 500 500 Current assets 1,960 1,990 3,120 4,450 Net plant & equipment 1,000 1,000 1,000 1,000 Total assets $2,960 $2,708 $4,100$5,450 Accounts payable ( 10% o f quarterly sales) 30 38 320 00 Accrued taxes ( payments quarterly in arrears) (188) (179) 160 376 Current liabilities ( 158) ( 142) 480 876 Long- term debt 400 400 400 400 Equity (12/ 31/ 08 balance $3,000,000) 2,718 2,450 2,690 3,254 Total liabilities and equity $2,960 $2,708 $3,570 $4,530 External financing required $ 0 $ 0 $ 530 $ 920 a. How do you interpret the negative numbers for income taxes in the first two quarters? b. Why are cash balances in the first two quarters greater than the minimum required $ 200,000?How were these numbers deter-mined? c. How was â€Å" external financing required† appearing at the bottom of the forecast determined? d. Do you think Toys- 4- Kids will be able to borrow the external financing required as indicated by the forecast? 12. Continuing with Toys- 4- Kids introduced in the preceding problem, the company’s production manager has argued for years that it is inefficient to produce on a seasonal basis. She believes the company sho uld switch to level production throughout the year, building up finished goods inventory in the first two quarters to meet the peak selling needs in the last two.She believes the company can reduce its cost of goods sold from 70 to 65 percent with level production. a. Prepare a revised pro forma forecast assuming level production. In your forecast assume that quarterly accounts payable under level production equal 10 percent of average quarterly sales for the year. To estimate quarterly inventory, use the following two formulas: Inventoryeoq = Inventoryboq + Quarterly production – Quarterly cost of sales Quarterly production Annual cost of sales/ 4 where eoq and boq refer to end of quarter and beginning of quarter, respectively.Please ignore the effect of increased external financing required on interest expense. b. What is the effect of the switch from seasonal to level production on annual profits? c. What effect does the switch have on the company’s quarterly ending inventory? On the company’s quarterly need for external financing? d. Do you think the company will be able to borrow the amount of money required by level production? What obsolescence risks does the company incur by building up inventory in anticipation of future sales? Might this be a concern to lenders? 13. You will need to use the Standard & Poor’s Market Insight Web site ( www. hhe. com/ edumarketinsight) for this problem. Market Insight presents a spreadsheet entitled â€Å" Forecasted Values. † ( Excel Analytics, Valuation Data, Forecasted Values. )a. How are these forecasts generated? Are they more than simple extrapolation of past trends? b. How useful might these forecasts be for projecting a company’s future financing needs? 14. This problem asks you to construct a simple simulation model. If you do not own simulation software, you can download to your computer a free, full- strength version of Crystal Ball for a one- week trial. Point your b rowser to www. crystalball. om and select download. a. Problem 7 above asked you to extend the forecast for R& E Sup-plies contained in Table 3. 5 through 2010. Using the same spread-sheet, simulate R& E Supplies’ external funding requirements in 2009 under the following assumptions. i. Represent the growth rate in net sales as a triangular distribution with a mean of 30 percent and a range 25 percent to 35 percent. ii. Represent the interest rate as a uniform distribution varying from 9 percent to 11 percent.iii. Represent the tax rate as a lognormal distribution with a mean of 45 percent and a standard deviation of 2 percent. . If the treasurer wants to be 95 percent certain of raising enough money in 2009, how much should he raise? ( Grab the triangle below the frequency chart on the right and move it to the left until 95. 00 appears in the â€Å" Certainty† window. ) 15. This problem asks you to prepare one- and five- year financial fore-casts for Aquatic Supplies Company. An Excel spreadsheet containing the company’s 2008 financial statements and management’s projections is available for download at www. mhhe. com/ higgins9e. (Select Student Edition Choose> a Chapter >Excel Spreadsheets. Use this information to answer the questions posed in the spreadsheet. 16. The financial statements and additional information for Noble Equipment Corp. appear at www. mhhe. com/ higgins9e. (Select Student Edition Choose >a Chapter> Excel Spreadsheets. ) The company’s fiscal year end is September 30. Noble’s management wants to estimate the company’s cash balances for the last three months of calendar year 2008, which are the first three months of fiscal year 2009. The questions accompanying the spreadsheet ask you to prepare a monthly cash budget, pro forma financial statements, and a cash flow forecast for the period.

Favourite literary character Essay

My favourite literary character is Winston Smith. He is the main character in the novel 1984 by George Orwell. I consider him to be my favourite character for a few reasons. These reasons are that he is very strong willed, his fatalistic attitude, his inquisition towards many things, as well as his rebelliousness toward society. I will go into more detail in the following short essay. He is very strong willed, Winston never let’s any of the antagonists in the story intimidate him, even though they know what he is thinking. He shows numerous times throughout the story that he is strong willed, despite the fact that the thought police, The Party, and the mysterious Big Brother are constantly trying to psychologically intimidate him, he still keeps his sanity. He also shows this through the torture they force on him toward the end of the novel, he refuses to crack through everything, until the very end when the torture becomes unbearable. Another reason that I consider Winston to be my favourite character is his fatalistic attitude, he assumes the worst will happen and although at some points in the story he makes bad choices, he also makes some good ones. Due to the fact he believes that Big Brother will eventually capture him he constantly is running, and trying to evade them, although at sometimes he does fell like giving in. He goes to O’Brien and joins the anti-Big Brother rebellion. Winston is also very inquisitive; he uses his mind in order to rebel against the totalitarian society that tries to rule him. In almost every chapter he is researching something, or trying to find out something else. He works in the ministry of truth, and he is responsible for altering historical documents, often times he inquires as to what the actual fact is before altering it, as he wants to know. He doesn’t deem much of history to be plausible. For instance the leader of the Brotherhood against the party, Emanuel Goldstein is considered to be the most dangerous man in Oceania. Obviously Winston doesn’t deem this to be correct. The final reason why I consider Winston Smith to be my favourite character is  his rebelliousness toward society. Right near the beginning of the book Winston buys a diary, even though they are strictly prohibited, and not only that but he writes down with big brother in it, which is a huge crime at this time because they can find out what he is thinking and arrest him. He also does many other things that he should have rights to do such as having sexual encounters with a woman named Julia. Not only this but he is secretly indoctrinated to the Brotherhood, which is a secret rebellion against the Party and Big Brother, and constantly meets with O’Brien in order to plan and talk about the rebellion. It is for the above reasons that Winston Smith is my favourite literary character.