Tuesday, May 26, 2020

Old Oratorio New Contemporary Christian Music - 1019 Words

Old Oratorio New Contemporary Christian Music Music has always been very important to religion, and the music has always been changing. At the beginning, the music told a story of a biblical event. The current day music tells a story about life and how Jesus Christ can fix the problem because he is all powerful. Oratorio is one example of older religion music. The current type of religion music is called Contemporary Christian music. There is a lot of different types between these two. Oratorio and Contemporary music differs a lot; however, they both speak about the perfect Jesus Christ, but that is about all they have in commons. Oratorio music was very sacred music in its time. It was very sacred; however, it was not played during church. They were played more for concerts. Oratorio had three different parts that was in every piece. Those three parts would consist of a choir, soloist, and orchestra. Every piece comes from a biblical story. The most famous composer from the Baroque ere, the era that oratorio was played, was Geo rge Frideric Handel. A few of his most famous pieces came from the subjects, Israel in Egypt, Jephtha, Judas, Saul, and Messiah (Baily 169). Contemporary Christian music is the complete opposite of Oratorio music. Contemporary music consist of stories about having a relationship with Jesus Christ, biblical inerrancy, and spreading Gods holy word. They take the form of hard rock, dance pop, and hip hop (Lindenbaum 70). Femi Adedeji wrote a paperShow MoreRelatedThe Contribution Of Antonin Dvo ?ï ¿ ½ Ak ( 1841-1904 )2354 Words   |  10 PagesAntonà ­n Dvořà ¡k (1841–1904) was one of the most versatile and prolific composers of the nineteenth century, reaching into almost all genres of music from piano miniatures to comprehensively conceived vocal-orchestra compositions. His output encompasses nine symphonies and fifty-five other orchestral pieces, eleven opera, eleven works for chorus and orchestra, nine small choral works, thirty-five sets of songs and duets, fifty-fi ve chamber works for various combinations of instruments, and thirty-twoRead MoreMusic of the Philippines3143 Words   |  13 PagesGroup 1, 4M Anupol, Cayabyab, Chua, Luarca, Shimamoto, Torio, Yumol Music, 3rd Term PHILIPPINE MUSIC I. YEAR AND HISTORICAL BACKGROUND Philippine Music is divided into four eras or traditions, namely Ethnic, Spanish Colonial, American Colonial and Contemporary traditions. Majority of Philippine Music really revolves around cultural influence from the West, due primarily to the Spanish and American rule for over 3 centuries. Oriental (ethnic) musical backgrounds are still alive, but mainlyRead MoreKey Signature and Beethoven9252 Words   |  38 PagesAchievements Thesis Statement: Beethoven is one of the greatest composer in the history of music. He played a big role in the world of music. He was the one who initiated among his co-composers the freedom to express themselves. Some of his masterpieces were Eroica Pastorale, Fideleo and the religious composition entitled Missa Solemnis. I. Introduction II. The Man and His Music A. Historical background 1. Early years

Friday, May 15, 2020

Documentacin para solicitar el ajuste de estatus

Para solicitar el ajuste de estatus hay que tener una serie de documentos que se han de enviar junto a la peticià ³n. Antes de tramitar el ajuste, asegurarse de poseer toda la documentacià ³n que se pide para todo tipo de solicitantes y tambià ©n la especà ­fica para la categorà ­a dentro de la que cae cada extranjero que pide convertirse en residente permanente mediante este beneficio inmigratorio. Destacar que el ajuste de estatus permite a un migrante presente ya en Estados Unidos cambiar su situacià ³n migratoria y adquirir la condicià ³n de residente permanente y, por tanto, en poseedor de una tarjeta de residencia, conocida como green card. Pero es muy importante conocer quià ©nes lo pueden pedir y quià ©nes no pueden gozar de este beneficio.   En este artà ­culo se informa sobre: documentos que deben presentar todos los solicitantesdocumentos que sà ³lo se presentan segà ºn el caso de cada unodocumentos que debe presentarse sà ³lo si se pide el ajuste de estatus por determinadas categorà ­asquà © hacer con los documentos relativos a posibles faltas y/o delitos Quà © documentos se deben adjuntar con la peticià ³n de ajuste de estatus La peticià ³n de ajuste de estatus debe ir acompaà ±ada de una serie de papelerà ­a de apoyo.   Existen unos requisitos comunes para todo tipo de peticià ³n de ajuste, que son los siguientes. Ademà ¡s, leer al final del artà ­culo los especà ­ficos para la situacià ³n de cada migrante. Ya que no es lo mismo solicitar el ajuste por, por ejemplo, peticià ³n de esposo que es ciudadano, a pedirlo por asilo.   Formulario de peticià ³n Para solicitar el ajuste de Estatus, la planilla a completar es la I-485. Se puede encontrar gratuitamente de la pà ¡gina oficial de Servicio de Inmigracià ³n y Ciudadanà ­a (USCIS, por sus siglas en inglà ©s). Utilizar siempre la à ºltima versià ³n, es decir, la que està © en esa pà ¡gina justo cuando se realiza la solicitud.   Pago El cheque para el pago debe hacerse a nombre del Department of Homeland Security. El costo actual varà ­a segà ºn las circunstancias de cada solicitante. Asà ­: Menores de 14 aà ±os que solicitan ajuste de estatus con al menos uno de sus padres: $635.Menores de 14 aà ±os que no solicitan con ninguno de sus padres: $985.Entre 14 y 78 aà ±os: $985 mà ¡s $85 para datos biomà ©tricos. Total: $107079 o mà ¡s aà ±os: $985.Refugiados: nada, ya que es gratuito.Las personas que piden ajuste de estatus para ellas mismas en aplicacià ³n de VAWA por violencia domà ©stica pueden solicitar una waiver para no pagar la tarifa de la solicitud si cumplen una serie de requisitos. Esto tambià ©n aplica a los solicitantes de la Visa T de trà ¡fico de personas, por la visa U de violencia, por el registry o por el programa de Inmigrantes Juveniles Especiales (SIJ). Certificado de nacimiento Basta con una copia legible del mismo, pero debe contar con el sello de la autoridad que lo emite y cumplir con una serie de requisitos. Si està ¡ en un idioma distinto al inglà ©s, debe ser traducido y acompaà ±ado por una carta de certificacià ³n de la traduccià ³n. Fotografà ­as Dos fotos idà ©nticas tipo pasaporte tomadas en los 30 dà ­as anteriores a enviar la solicitud. Escribir con un là ¡piz en el reverso el nombre del beneficiado y si tiene un alien registration number, incluirlo. Visas no inmigrantes En los casos en los que una Embajada o consulado americano haya emitido al extranjero una visa no inmigrante en los 365 dà ­as anteriores a enviar la solicitud del ajuste de estatus, incluir en la documentacià ³n la fotocopia legible de la pà ¡gina en la que està ¡ estampada la visa. Informacià ³n biogrà ¡fica Si se tiene entre 14 y 79 aà ±os, completar y adjuntar la planilla G-325 A. Rà ©cord mà ©dico y de vacunas Para ello hay que utilizar la planilla I-693. Estas son las reglas que rigen para el examen mà ©dico para obtener la residencia permanente. Si bien hay excepciones a la obligacià ³n de pasar por un examen mà ©dico. En primer lugar, para los refugiados, para quienes en la mayorà ­a de los casos es suficiente completar la porcià ³n del formulario dedicada a las vacunas. Asimismo, los prometidos de ciudadanos americanos y sus descendientes que han pasado un examen mà ©dico en el à ºltimo aà ±o antes de viajar a Estados Unidos al solicitar una visa K no tienen que presentar otro mà ¡s. Bastarà ¡ con que acrediten las vacunas. Finalmente, tampoco deberà ¡n someterse a un examen mà ©dico las personas que hayan vivido en Estados Unidos desde enero de 1972 y que està ©n ajustando su estatus por lo que se conoce como el registry. Evidencia de estatus migratorio en Estados Unidos Enviar una copia legible del documento que se conoce como I-94, registro de entrada y de salida. La copia debe ser por ambos lados.   Si se ha ingresado a los Estados Unidos con una tarjeta de cruce, conocida tambià ©n como visa là ¡ser, enviar una copia de la misma tambià ©n por los dos lados. Finalmente, si no se tiene ese rà ©cord de registro de entrada y de salida, realmente es el momento de hablar con un abogado ya que en muchas ocasiones, aunque no en todas, esto puede ser el origen de grandes problemas con las autoridades de Inmigracià ³n.   Notificacià ³n de que se ha recibido el paquete   Si se desea, es posible pedirle al USCIS que confirme por sms o por correo electrà ³nico que se ha recibido la peticià ³n para el ajuste de estatus. Para ello, completar la planilla que se conoce como G-1145. Documentos para acompaà ±ar a la peticià ³n de ajuste de estatus, segà ºn la categorà ­a Dependiendo de la razà ³n por la que el solicitante puede pedir el ajuste de estatus se deben incluir mà ¡s documentos en el mismo paquete de peticià ³n. A continuacià ³n, los diferentes casos. Las personas que ajustan su estatus por peticià ³n de un familiar Los ciudadanos y los residentes permanentes pueden solicitar a familiares que caen dentro de determinados grados de parentesco. Pero no todos pueden ajustar su estatus y à ©ste es un punto fundamental que debe de ser tenido en cuenta antes de enviar los papeles a Inmigracià ³n. Ademà ¡s, si se està ¡ en una categorà ­a que està ¡ sujeta a là ­mites anuales de casos aprobados, verificar el boletà ­n de visas mà ¡s reciente para asegurarse de que ya se puede solicitar el ajuste. Si se cumplen todos los requisitos, se debe incluir en la peticià ³n de ajuste de estatus un affidavit of support que tambià ©n se conoce con el nombre de declaracià ³n de sostenimiento. Para ello hay que completar el formulario I-864. Ademà ¡s, si se trata de una peticià ³n realizada por un ciudadano estadounidense para su cà ³nyuge, padres o hijo soltero menor de 21 aà ±os, incluir el formulario I-130 o, si ya se envià ³ con anterioridad, incluir copia de la carta que se recibià ³ del USCIS con el nombre de I-797 Notice of Action donde se confirma que el I-130 ha sido aprobado. En todos los demà ¡s casos por peticià ³n de un familiar enviar copia del I-797 de que el I-130 que se presentà ³ està ¡ aprobado y asegurarse de que la fecha de prioridad està ¡ al corriente en la categorà ­a que aplica a la persona que se pide. Esto se hace consultando el à ºltimo boletà ­n de visas. Las personas que buscan el ajuste por peticià ³n laboral Adjuntar una carta oficial del empleador en la que se declara, entre otras cosas, el salario que se paga y en la que confirma que sigue existiendo ese puesto de trabajo para el que se solicita ese trabajador extranjero. La carta debe estar redactada en papel oficial de la empresa. Copia de la carta recibida por USCIS en la que se confirma que la peticià ³n de un trabajador extranjero solicitada mediante el formulario I-140 ha sido aprobada. Si la fecha de prioridad en la categorà ­a a la que pertenece el inmigrante pedido està ¡ al corriente entonces es posible enviar el I-140 conjuntamente con la peticià ³n de ajuste de estatus. Asimismo, si la empresa que pide un empleado extranjero es en un cinco por ciento o mà ¡s propiedad de la familia del pedido entonces serà ¡ necesario completar el formulario I-864, que es una declaracià ³n jurada de sostenimiento. Si la persona para la que se pide el ajuste de estatus està ¡ en los Estados Unidos con una visa H-1B o una L-1, enviar prueba de estatus. Finalmente, son necesarias copias de pagos de salario recientes, de  certificados de estudios, cuando son necesarios y de que el Departamento de Trabajo ha aprobado el Certificado Laboral.   Asilados Copia de la carta o del I-94 en el que consta que se le ha concedido esa condicià ³n. Ajuste derivado Para cà ³nyuges e hijos solteros menores de 21 aà ±os de otra persona que pide el ajuste y ellos tambià ©n pueden pedirlo de forma derivada en virtud de su relacià ³n familiar. Estas personas deben enviar en su peticià ³n las copias de los documentos que prueben la relacià ³n entre el beneficiario principal y el derivado, como certificados de matrimonio, partidas de nacimiento, adopcià ³n, etc. Asimismo, incluir evidencia de que la peticià ³n de ajuste de estatus del beneficiario principal ha sido enviada al USCIS o ha sido aprobada. Ajuste de estatus por el registry Aportar toda la documentacià ³n que sirva para probar el caso y demostrar la presencia en el paà ­s desde el 1 de enero de 1972. Personas que solicitan ajuste por perdà ³n 245 (i) Los migrantes indocumentados que pueden beneficiarse de la medida conocida como 245 (i) deben enviar tambià ©n el formulario que se conoce como I-485 Supplement A. Visas T o Visas U Los migrantes que solicitan el ajuste de estatus porque tienen una visa T por trà ¡fico humano o una visa U por haber sido và ­ctima de cierto tipo de violencia deben enviar tambià ©n con su aplicacià ³n el Supplement E del formulario I-485 y toda la documentacià ³n adicional que se pide en dicha planilla. Extranjeros en las categorà ­as de SIJ o inmigrantes militares especiales Deben adjuntar la peticià ³n de esta categorà ­a que, si se concede, harà ¡ que haya automà ¡ticamente visas de inmigrantes para ellos. Tambià ©n deberà ¡n contar con una autorizacià ³n policial (police clearance). Documentacià ³n a enviar dependiendo del caso de cada solicitante Solicitud de permiso de trabajo Si se desea tener uno se debe completar el formulario I-765. No pagar la cuota de este formulario porque ya està ¡ incluida en el pago del formulario I-485 para ajuste de estatus. Si inicialmente no se envà ­a la solicitud del permiso de trabajo y mà ¡s tarde se cambia de opinià ³n y se decide hacerlo, enviar el formulario sin pago. Pero en este caso se debe incluir una carta que se ha recibido del USCIS donde se confirma que hay un caso abierto de ajuste de estatus. Solicitud de permiso para viajar fuera de Estados Unidos y regresar Es lo que se conoce como advance parole. No es necesario pedirlo, pero puede hacerse. En cuestià ³n de pago de este formulario aplica lo que se ha dicho en el pà ¡rrafo anterior para el permiso de trabajo. Waiver En algunos casos es necesario presentar tambià ©n el formulario I-601 para pedir un perdà ³n, tambià ©n conocido como permiso. Son casos muy especà ­ficos y esto es un tema delicado que conviene tratar siempre con un abogado. Planilla G-28 Sà ³lo en los casos de contar con un abogado que lleva este caso. El solicitante de ajuste de estatus tambià ©n tiene que firmarla, si es que cuenta con asistencia de letrado o de un representante acreditado. Rà ©cords criminales En el formulario I-485 hay varias preguntas sobre posibles problemas con la ley, incluyendo el contacto con drogas. Y se pregunta especà ­ficamente no sà ³lo por acciones cometidas en los Estados Unidos sino tambià ©n en otros paà ­ses.  Pueden darse los siguientes casos: Primero: rà ©cord totalmente limpio. No se necesita hacer nada. Segundo: arrestado o detenido por cualquier fuerza del orden pero no se han presentado cargos. En estos casos solicitar la declaracià ³n oficial original de la policà ­a que realizà ³ el arresto o de la corte competente en la que se declare que no se presentaron cargos. Tercero: arrestado o detenido cuando se han presentado cargos. En este caso presentar original o copia certificada por corte del arresto y sus consecuencias: desestimacià ³n (dismissal), condena (conviction) o absolucià ³n (acquittal). Cuarto: Condenado o enviado a un centro de rehabilitacià ³n o de servicio comunitario. Se necesita original o copia certificada por corte de la condena y de haberla cumplido o de estar en libertad condicional.   Quinto: Arrestado o condenado pero cuyo arresto o condena ha sido declarado secreto o eliminado del rà ©cord. Se necesita original o copia certificada por corte de tal hecho. Es posible que no se sepa que se tiene una orden de deportacià ³n o de arresto dictada en contra. Si cabe la posibilidad, el mejor consejo es asegurarse de cuà ¡l es la situacià ³n antes de enviar documentacià ³n al USCIS pidiendo un beneficio migratorio.   En cuanto a las meras infracciones de trà ¡fico, no suelen causar problemas, excepto en casos graves o cuando hay un problema de DWI (alcohol o drogas). Si hay problemas por delitos o faltas en el pasado, es el momento de hablar muy seriamente con un abogado. En algunos casos serà ¡ imposible obtener una aprobacià ³n del ajuste de estatus y no se sacarà ¡ la green card. Pero en otros muchos serà ¡ posible pedir con à ©xito una waiver (tambià ©n conocido como perdà ³n o permiso). Lo que nunca debe hacerse es mentir porque es una violacià ³n migratoria con graves consecuencias. Y hay que tener en cuenta que el USCIS tiene acceso a bases de datos del FBI sobre todo tipo de delitos y faltas (incluidos los casos sellados o expurgados. No mentir con esto tampoco). Reglas generales Se recomienda adjuntar los originales cuando asà ­ especà ­ficamente se pida, como por ejemplo en los casos de rà ©cords de policà ­a y de las cortes. En los demà ¡s casos, es suficiente una copia legible. Mientras se procesan los papeles se puede verificar de varias maneras el estatus del caso. Y siempre  lo mejor es no cambiar de lugar de residencia Pero si es necesario hacerlo, no olvidar el requisito fundamental de notificar ese cambio de domicilio al USCIS. Tomar este quiz - trivial o test, segà ºn el paà ­s - sobre cà ³mo obtener y conservar la tarjeta de residencia. Verificar que se conoce informacià ³n fundamental. Y una vez que se obtenga la tarjeta de residencia, a disfrutarla. Y considerar solicitar la ciudadanà ­a americana por naturalizacià ³n cuando se cumplan los plazos para poder pedirla. Este artà ­culo es meramente informativo. No es asesorà ­a legal.

Wednesday, May 6, 2020

Southwest Airlines International Passenger Transport Routes

The History of Southwest Airlines Student Name University Name The History of Southwest Airlines Southwest Airlines Co is a low-cost airline in the United States. Southwest is the largest airline in the United States by number of domestic passengers carried per year .Southwest, the sixth largest US airline by revenue and it maintains the second largest fleet of airliners of all commercial airlines worldwide. On the July 12, 2008, Southwest operated approximately 3,500 daily flights. Southwest is based in the 2702 Love Field Drive Texas, adjacent to the airport Love Field (Gittell, 2004). Southwest Airlines has carried more passengers than any other US airline since August 2006.This statistics is about the national and international passenger transport routes. According to the statistics from the Department of Transportation of the United States, it is one of the most profitable airlines in the world, serving 36 consecutive months of gains in January 2009. Southwest introduced a very creative model of profitable business and unusual traditional airlines. According to this new model fly many short trips with fast rotations in the large cities and mainly using a single type of aircraft, the Boeing 737 secondary airports. Southwest airline was included in the list of world’s safest airlines in the year 2012 as it never had major plane crash in its whole history. History Southwest Airlines was created to address the flight needs of just three cities of the Texas. It wasShow MoreRelatedMarketing Plan For A Company Essay1601 Words   |  7 PagesAnalysis – The airline industry is made up of several major and smaller airlines such as Delta, United and Southwest. It is estimated that there are over 2,000 various airlines with over 20,000 planes and 3,700 airports. The six major airlines showed growth in both flights and travelers in May 2015. 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With 38.6 million potential passengers within in a 300 mile radius, it’s unknown whatRead MoreSouthwest Airline Industry For Operational Excellence Essay1353 Words   |  6 PagesSouthwest Airline has been regarded as a benchmark in its industry for operational excellence; it stands as an example of a company which is committed to its core competencies, efficient operations to drive its low cost structure, outstanding delivery of customer service and innovative human resource management practices. Southwest Airline began from a modest, humble beginning, a small airline company servicing mainly secondary airports rather than high-traffic airports. Southwest Airline madeRead MoreCanada s Flag Carrier And Largest Domestic, U.s. Trans Border Market1045 Words   |  5 Pagestrans-border and international airline and the largest provider of scheduled passenger services in the Canadian market, the Canada-U.S. trans-border market and the international market to and from Canada (Annual Report 2014). 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Tuesday, May 5, 2020

Ten Canoes for Politics of Representation-myassignmenthelp.com

Question: Discuss about theTen Canoes for Politics of Representation and Blacklines. Answer: The film Ten Canoes, which debuted at the Adelaide film festival, is a phenomenal example of how something simple can be something beautiful. The audio, visual and narrating techniques used I'm the film all further exemplify this and will be explained in the following. The prescribed scene in the film Ten Canoes encapsulates the viewer on a journey via the narrator. The scenes of a breathtaking ecosystem allows the audience to imagine themselves as passengers on a journey with the narrator steering the way ahead. In watching Ten Canoes the watcher is influenced by the closeness and instantaneousness of an occasion through the strategy utilized by the storyteller in unmistakably articulating the distinction between the 'I' and 'you'. Ambient sounds, and a salient focus on the narrators voice throughout, assists exceptionally to allow the viewers to embark. The playful tone of the narrator sets the mood for the storyline. The narrating creates an authentic viewing experience which represents significant components of the story. The story is further authenticated, again by the narrator, because he is an Aboriginal Elder. The natural outdoor setting is exemplified by the use of lighting as it is all natural hard and soft lighting, creating a serene and subtle effect of the outdoors. The ambient sounds of nature in the background of the narration allows the viewer to experience the essence of the outdoors and embody the dreamtime story being told. And this makes sure that the effect which is there creates a proper effect for the viewer to understand the further story line. Even the sound of nature and lighting makes sure that the audience feels connected with the whole narration and story line. The tracking shots used throughout the vast majority of scenes in the film are used to capture the viewer in the flow of the narrators words. Essentially, as the story continues, it visually allows the viewer to embody the entire experience and the story the narrator is telling. This becomes blatant in the transition from the Third shot to the Fourth shot, as the narrator begins his story; the third shot is a dark background behind a flower. As the fourth shot commences, which is a vibrant shot of a beautiful river bank, the narrator begins to talk. This shows that the story is about to commence, via both the narrators words, and the visual scene itself. This creates a rhythm that the viewer can continuously follow throughout the film. The narrator begins to flow his words, and within the scene, the river is metaphorically used to exemplify that the narrators story has begun. The use of Aerial shots and extreme long shots allows the viewer to become immersed in the space around them. And also this gives them the chance to get used to the sounds and the imagery around them which is the part of the other shots too. Moreover with the shot of the nature, it clearly depicts that the narrator even wants to set the tone and relate it with the upcoming story. Even when the narrator summarizes the cosmological backdrop in this story, then also the viewer travels via aerial shots and it is presumed that the narration is as per the land which he then mentions in his narration: This land began in the beginning. Yurlunggur, the Great water Goanna, / he travelled here. The random use of the oblique angle in the tracking shots, specifically in the Sixth shot, allows the viewer to physically feel as though they are in the canoe. This becomes more blatant through the scene itself, a backdrop of a swamp. There are a lot of changes and flow in the script regarding the important spiritual and cultural information. This is being done and shared in the passage of the script. This is imparted in the knowledge which has been expressed through the Yurlunggur which is identified as the being who shaped the land. To accentuate many points in the clip, there have been an indication in the scripts like breaks (/) and frame breaks (//) in the quotations from the film. This has been actually been done and even me as an analyst for the same can do it to actually make sure that there is a poetic addition in the same. This also focuses on the poetic standards and we are even attentive on the use of ellipses, repetition and metaphors used to actually focus on how its done. The clip mentioned here also focuses on an intimate relation with the narrator which has you always being involved. By this we mean is that the narrator has focused on this subtle technique of using you and I to make sure that the audience feels connected and the flow of the next clip gets maintained. Use of such aerial shots and everything also is the same technique which makes sure that this is present throughout the movie. In this contemporary Australian cultural production, this is often a facilitator in actually challenging the very stereotype kind of the stories and making sure that, many other kinds of different Indigenous individuals, to give them the chance to voice their stories. Ten Canoes is a similar representation for Yolgnu identity and their culture and help them express, the film and its narrator have invited so many shots and scripts to make sure that there is a proper script. The narrators bodily imperative is to make sure that there is a proper way to give many shots and proper script to let the story turn the way it should. References Henderson, Ian 2009, Stranger Danger: Approaching Home and Ten Canoes, The South Atlantic Quarterly, 108.1, p. 53. Langton, Marcia 2003, Aboriginal Art and Film: The Politics of Representation, Blacklines, ed. M. Grossman, Melbourne UP, Melbourne, pp. 109124.

Monday, April 13, 2020

Fair Value Case Essay Example

Fair Value Case Essay Case 11-2(b) Fair Value Disclosures Case 11-2(b) is an extension of Case 11-2(a). For this case, assume that the Case 11-2(a) facts remain, with the exception of the additional assumptions listed below for each security. As stated in Case 11-2(a), Family Finance Co. (FFC) accounts for its investments at fair value, with changes in fair value reflected either in earnings (for trading securities) or other comprehensive income (OCI) (for available-for-sale (AFS) securities). Because FFC uses the interest rate swap in a cash-flow hedge, FFC measures the derivative at fair value, presenting the portion of the fair value change that effectively offsets cash flow variability on its corporate debt in OCI and the remainder in earnings. Additional facts related to specific securities and derivatives owned by FFC are described below. Also refer to the data table at the end of this section for the fair value amounts for each instrument needed to complete the case. S tudents should assume that al l amounts discussed below and those included in the data tables are U. S. dollars in thousands. Instrument 1 — Collateralized Debt Obligation †¢ FFC classifies its collateralized debt obligation (CDO) within Level 3 of the ASC 820, Fair Value Measurement, fair value hierarchy as of December 31, 2012. †¢ FFC identified October 1, 2012, as the date on which the CDO’s fair value measurement changed in classification from Level 2 to Level 3. †¢ FFC determined the broker quotes were not significant to the fair value measurement in its entirety because those quotes resulted in a management adjustment to the income-approach discount rate of just 1 percent. On the basis of sensitivity analysis performed by adjusting the discount rate, management determined percentage changes of 2 percent result in a significantly higher or lower fair value. Further, management performed a qualitative assessment of the significance of these inputs to its fair value measurement and concluded that it did not place much weight on these measurements because they were based on proprietary models using unobservable inputs. That is, management could not, without unreasonable effort, conclude with sufficient assurance whether the quotes were prepared in accordance with ASC 820 and reflected current market conditions and market participant assumptions. †¢ FFC accounts for the CDO as a trading security. 1 Note that as discussed in Case 11-2(a), Instrument 4 is an equity security that does not have a readily determinable fair value and thus is not within the scope of ASC 320, Investments — Debt and Equity Securities. We will write a custom essay sample on Fair Value Case specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Fair Value Case specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Fair Value Case specifically for you FOR ONLY $16.38 $13.9/page Hire Writer However, FFC has elected the fair value option for the security in accordance with ASC 82510, Financial Instruments: Overall, and thus accounts for the investment at fair value with changes in fair value recorded through earnings. C opyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-2(b): Fair Value Disc losures Page 2 Instrument 2 — Mortgage-Backed Security †¢ FFC classifies its mortgage-backed security (MBS) within Level 2 of the fair value hierarchy as of December 31, 2012. †¢ FFC accounts for the MBS as a trading security. Instrument 3 — Auction-Rate Security †¢ FFC classifies its auction-rate securities (ARSs) within Level 3 of the fair value hierarchy as of December 31, 2012. †¢ FFC identified November 1, 2012, as the date on which the fair value measurement of the ARSs changed in classification from Level 2 to Level 3. †¢ FFC accounts for the ARSs as AFS securities. Instrument 4 — Equity Security of a Nonpublic Company †¢ FFC classifies its investment in Company X within Level 3 of the fair value hierarchy during 2012. †¢ FFC sold the equity security in October 2012 for $120. Instrument 5 — Interest Rate Swap †¢ The interest rate (IR) swap is part of a portfolio of IR swaps. FFC individually assessed the IR swaps and classified them within Level 2 of the fair value hierarchy as of December 31, 2012. †¢ FFC does not measure its corporate debt at fair value with changes in fair value reported in earnings. †¢ FFC executes IR swaps with various counterparties and accounts for its IR swap assets and liabilities on a gross basis on its balance sheet. Instrument 6 — Fuel Swap — Gasoline †¢ FFC classifies its fuel swap within Level 3 of the fair value hierarchy as of December 31, 2012. †¢ The fuel swap was the only derivative in FFC’s commodity derivatives portfolio. †¢ The fuel swap’s fair value at initial recognition (January 2, 2012) was $0. Furthermore, each of the four annual swaplets 2 had an inception value of $0. 2 A s waplet is akin to a swap with a single settlement. For example, an IR swap with a duration of two years that re-prices and settles every quarter can also be viewed as a sequential series of eight swaplets at inception (each swaplet is net settled as of the settlement date specified in the swap contract). The fair value measurement of an IR swap considers the expected cash flows of all unsettled swaplets as of the measurement date. C opyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-2(b): Fair Value Disc losures †¢ Page 3 The first annual swaplet settled on December 31, 2012, resulting in a net cash payment to FFC of $100. Required: †¢ Using the case facts and the fair value amounts provided in the fair value data table below, prepare the annual quantitative disclosure tables required by ASC 820 as of December 31, 2012, for each of the six instruments: o For fair value measurements as of the reporting date (i. e. , December 31, 2012) separately for each class of assets and liabilities. Use blank table formats 1a and 1b below to complete the required quantitative disclosures. (Note that participants are also required to identify the classes of assets and liabilities to include in Tables 1a and 1b. ) o For assets and liabilities measured at fair value by means of significant unobservable inputs on a recurring basis, a reconciliation of the beginning and ending balances (i. e. , annual table) separately for each class of assets and liabilities, including where the gains or losses included in earnings are reported in the income statement. Use blank table format 2 below to complete the required quantitative disclosures. (Note that participants are also required to identify the classes of assets and liabilities to include in Table 2. ) o For certain assets and liabilities measured at fair value, (1) the amount of the total gains or losses for the period included in earnings that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held as of the reporting date (i. e. , December 31, 2012) and (2) a description of where those unrealized gains or losses are reported in the income statement. Use blank table format 2 below to complete the required quantitative disclosures. o For assets and liabilities measured at fair value by means of significant unobservable inputs, quantitative information about the significant unobservable inputs used in the fair value measurement. Use blank table format 3 below to complete the required quantitative disclosures. (Note that participants are also required to identify the classes of assets and liabilities to include in Table 3. ) †¢ Identify any qualitative disclosures required under ASC 820 for each of the six instruments as of December 31, 2012. C opyright 2009 Deloitte Development LLC All Rights Reserved. Data Tables Fair Value Data Table (U. S. dollar amounts in thousands) I nstrument 1. CDO 2. MBS 3. ARS 4. Equity security of nonpublic company (PEI) 5. IR s wap (asset) 5a. IR swap portfolio — gross asset values 5b. IR swap portfolio — gross liability values 5c. IR swap portfolio — net assets by counterparty 5d. IR swap portfolio — net liability by counterparty 6. Fuel swap Beginning Balance — 1/1/2012 N/A N/A 75 90 N/A 200 (125) 105 (30) N/A Purchase Value / Date 50 / 6/1/12 85 / 9/1/12 N/A N/A 0 / 1/2/2012 Various Various Various Various 0 / 1/2/2012 Fair Value at Transfer Date 40 N/A 55 N/A N/A N/A N/A N/A N/A N/A Ending Balance — 12/31/2012 25 75 50 0 40 140 (100) 60 (20) 375 I ncome Statement Line I tem Trading revenues Trading revenues Other revenues Other revenues Trading revenues Trading revenues Trading revenues Trading revenues Trading revenues Trading revenues PEI = private equity investments. I nstrument 5 — IR Swap Portfolio (Support for Break-up by Counterparty to Compute Gross Values) Beginning Balance Asset Liability Net Ending balance Asset Liability Net Total A-1 200 –125 75 20 –30 –10 140 –100 40 0 –15 25 Counterparties A-2 B-1 40 20 –25 –40 15 –20 50 –15 35 30 –50 –20 B-2 120 –30 90 20 –20 0 C opyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-2(b): Fair Value Disc losures Page 2 Fuel Swap Data Table Pay Fixed, Receive Float (Fuel Swap) Four-year swap settles annually, ex ecuted 1/1/12, matures 12/31/15; Inception transaction price = zero (at-market swap), each of the four annual s waplets had an inception fair value = zero Cash Flow From Settlements Occurring at End of Fair Value by Period by Swaplet Swaplet Fair Value Quarter Year 1 Year 2 Year 3 Year 4 Total Fair value — Year 1 (1/2/12 — beginning of period) 0 0 0 0 0 N/A — Fair value — Year 1 (12/31/12 — end of period) s ettled 120 125 130 375 Y1 100 Unobservable Inputs Data Table Collateralized Debt Obligation Credit spread Discount for lack of marketability 2% 5% Aucton-Rate Security Estimate of future coupon rates Constant prepayment rate Credit spread Discount for lack of marketability 4. 30% 4. 00% 2. 00% 15% Aucton-Rate Security U. S. unleaded gasoline forward price curve (per gallon) CVA $2. 00 $4. 00 4. 00% C opyright 2009 Deloitte Development LLC All Rights Reserved. Format for Table 1a: Table 1a Description / Classes [For Assets] Fair Value Measurements as of Reporting Date Determined by Quoted Prices in Active S ignificant Other S ignificant M arkets for Identical Assets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) [CLASSES TO BE DETERMINED BY PARTICIPANTS] T otal assets -– – – Format for Table 1b: Table 1b Description / Classes [For Liabilities] Fair Value Measurements as of Reporting Date Determined by Quoted Prices in Active S ignificant Other S ignificant M arkets for Identical Assets Observable Inputs Unobservable Inputs (Level 1) Level 2) (Level 3) [CLASSES TO BE DETERMINED BY PARTICIPANTS] T otal liabilities Format for Table 2: Level 3 Recurring Fair Value Measurement Disclosure Trading CDO AFS ARS PEI Retail Derivatives Commodities Beginning balance Total gains or losses (realized/unrealized): Included in earnings (or changes in net assets) Included in other comprehensive income Purchases Issues Sales Settlement s Transfers into Level 3 Transfers out of Level 3 Ending balance The amount of total gains or losses for the period included in earnings (or changes in net assets) attributable to the hange in unrealized gains or losses relating to assets still held as of the reporting date Realized Total C opyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-2(b): Fair Value Disc losures Page 2 Format for Table 3: Level 3 Fair Value Measurements Quantitative Information About Significant Unobservable Inputs I nvestment Fair Value at 12/31/12 Valuation Technique Unobservable Input Value Instrument 1 Fair Value Technique Input 1 Input 2 Amount, range, etc. Amount, range, etc. Instrument 2 Fair Value Technique Input 1 Amount, range, etc. C opyright 2009 Deloitte Development LLC All Rights Reserved.

Wednesday, March 11, 2020

Free Essays on Men And Women The Differnce In The Brain

Score one for exasperated women: New research suggests men really do listen with just half their brains. In a study of 20 men and 20 women, brain scans showed that men when listening mostly used the left sides of their brains, the region long associated with understanding language. Women in the study, however, used both sides. Other studies have suggested that women â€Å"can handle listening to two conversations at once,† said Dr. Joseph T. Lurito, an assistant radiology professor at Indiana University School of Medicine. â€Å"One of the reasons may be that they have more brain devoted to it.† Battle of the Sexes? Lurito’s findings, presented today at the Radiological Society of North America’s annual meeting, don’t necessarily mean women are better listeners. It could be that â€Å"it’s harder for them,† Lurito suggested, since they apparently need to use more of their brains than men to do the same task. â€Å"I don’t want a battle of the sexes,† he said. â€Å"I just want people to realize that men and women† may process language differently. In the study, functional magnetic resonance imaging - or fMRI - was used to measure brain activity by producing multidimensional images of blood flow to various parts of the brain. Inside an MRI scanner, study participants wore headphones and listened to taped excerpts from John Grisham’s novel The Partner while researchers watched blood-flow images of their brains, displayed on a nearby video screen. Listening resulted in increased blood flow in the left temporal lobes of the men’s brains. In women, both temporal lobes showed activity. Women Might Overcome Stroke The findings tend to support previous suggestions that women’s brains are â€Å"either more bilaterally dominant† or more right-side dominant in doing certain tasks than men’s, said Dr. Edgar Kenton of the American Stroke Association, a neurologist at Thomas Jefferson Univer... Free Essays on Men And Women The Differnce In The Brain Free Essays on Men And Women The Differnce In The Brain Score one for exasperated women: New research suggests men really do listen with just half their brains. In a study of 20 men and 20 women, brain scans showed that men when listening mostly used the left sides of their brains, the region long associated with understanding language. Women in the study, however, used both sides. Other studies have suggested that women â€Å"can handle listening to two conversations at once,† said Dr. Joseph T. Lurito, an assistant radiology professor at Indiana University School of Medicine. â€Å"One of the reasons may be that they have more brain devoted to it.† Battle of the Sexes? Lurito’s findings, presented today at the Radiological Society of North America’s annual meeting, don’t necessarily mean women are better listeners. It could be that â€Å"it’s harder for them,† Lurito suggested, since they apparently need to use more of their brains than men to do the same task. â€Å"I don’t want a battle of the sexes,† he said. â€Å"I just want people to realize that men and women† may process language differently. In the study, functional magnetic resonance imaging - or fMRI - was used to measure brain activity by producing multidimensional images of blood flow to various parts of the brain. Inside an MRI scanner, study participants wore headphones and listened to taped excerpts from John Grisham’s novel The Partner while researchers watched blood-flow images of their brains, displayed on a nearby video screen. Listening resulted in increased blood flow in the left temporal lobes of the men’s brains. In women, both temporal lobes showed activity. Women Might Overcome Stroke The findings tend to support previous suggestions that women’s brains are â€Å"either more bilaterally dominant† or more right-side dominant in doing certain tasks than men’s, said Dr. Edgar Kenton of the American Stroke Association, a neurologist at Thomas Jefferson Univer...

Sunday, February 23, 2020

Sonny's blues Essay Example | Topics and Well Written Essays - 750 words

Sonny's blues - Essay Example People of the club are generally referred to as being friendly with Sonny; serving to depict the contrast that exists between the inner and the outside world. At the same time, the author takes on a defensive tone when he tries to justify Sonny's drug addiction; "In order to keep from shaking to pieces" (Baldwin, 40). However, the author holds his sympathy in one hand and his honesty in the other; he criticizes the addiction of drugs in bitter words, blaming it to be the cause of pain and misery for Sonny. Baldwin's creation of characters is interesting in the sense that almost all characters have markedly contrasting personalities. Moreover, the characters are not merely characters; they are in fact representations of the classes of our society. Sonny, for example represents the drug affected population of the society. The prominent features associated with this character include the aspects of poverty, being black, various limitations imposed by the society, willingness to escape f rom his prevailing circumstances, suffering imprisonment and being a prisoner even after being released from the jail which is depicted by words like "caged animal". Likewise, the character of mother not only represents the mothers as an institution but also serves the purpose of explaining the role of all those in the society who actively engage in helping others. Baldwin associates a number of roles that he expects a mother to play; prophetic, saint-like and protector of the family. The writer has used a number of symbols to assist his understanding and to convey a clearer message to the reader. His use of jazz music appears to be associated with negative aspects of life like addiction and drugs. Later in the story, this symbol takes on an entirely new form and serves to establish a connection between the brothers. Another imagery that the writer uses often is ice. This is used to convey negative feelings and emotions that arise in response to unfavorable conditions. The discomfor t felt during such circumstances is especially troublesome for the author, which is expressed by the author in words like "it was a special kind of ice. It kept melting, sending trickles of ice water all up and down my veins, but it never got less" (Baldwin, 17). It also contains an element of longevity that is felt during conditions of stress. The writer has also utilized 'light' as a symbol for revelation. On various occasions during the different phases of story, light is used to point to a fact that was previously unrevealed to the readers as well as the characters of the story. Overall, the story revolves around the idea of sufferings and misery that mankind undergoes as a result of ghastly deeds. The author appears to be of the idea that although some elements in the society promote evils, the person who commits a crime is left alone to suffer in the end and this suffering continues till the end of life. The story sharpens our understanding of the human nature by providing clu es to the human nature in the form of various symbols and incidents which are relatable to our real lives. A number of facts are hidden from the readers in the start, which are revealed later on in the story; this serves as a means of understanding how life unfolds it secrets with the passage of time. The story also has a religious touch, which perhaps is a