Marketing American Culture - 1175 Words

Marketing American Culture The average adult in the United States will look at the mirror and think that they have their life in control and do not feel the need to do anything about it. The average depressed adult may look and see a sad reflection, and upon seeing this they will seek out help, be it a doctor or a close friend. This is just an example of what the average American would do if they were sad, because in different cultures, people see depression differently because of various definitions of the condition itself. Depression in the United States is becoming as common as the cold, but only because that’s the way depression treatment is marketed. Marketing itself means the methods by which products are advertised and sold, and†¦show more content†¦For example, in a relationship, if one person feels they need to improve themselves, they’ll just try to fix themselves on their own instead of seeking out help from others and this just may not work, further deteriorating the relationship. Similarly in Watters’s essay, â€Å"The Japanese, on the other hand, conceive of a self that is less individuated and more interconnected and dependent on social and environmental contexts† (Watters 522). This is contrary to Twenge’s argument because the Japanese focus on each other and their environment rather than themselves. It is important to understand what depression means and it is rather complex because different cultures see depression differently. Watters states in his article, â€Å"A rural Chinese farmer might speak only of shoulder or stomach aches. A man in India might talk of semen loss or a sinking heart of feeling hot† (Watters 517). The point here is that depression has no clear universal definition, but everyone thinks of it differently, thus all societies are shaped by different definitions. In the United States, depression is something that is somewhat common and can be alleviated through medicine and regular visits to a doctor, and this mentality is exactly what is being mass marketed through advertisements. The same applies to Twenge’s example ofShow MoreRelatedAmbassadors in Pinstripes Essays826 Words   |  4 PagesReview of Ambassadors in Pinstripes: The Spalding World Baseball Tour and the Birth of the American Empire Thomas Zeiler, the author of Ambassadors in Pinstripes: the Spalding World Baseball Tour and the Birth of the American Empire, entertains and enlightens the reader through a descriptive journey of Albert Spalding’s efforts to introduce a World Baseball Tour. 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Since the first black peoples in America were slaves, and were not allowed to read or write, the African American Vernacular Traditions began asRead MoreTaran Swan at Nickelodeon Latin America Case Study Essay1998 Words   |  8 PagesSwan, then Director of Business Development for Nickelodeon, initially entertained the opportunity to expand in Latin America. Latin American TV did not cater to children. Due to the economic conditions programs were outdated and stagnant. This would be an opportunity for Nickelodeon to introduce programs that â€Å"gave kids a voice† while still embracing their culture. The steps required to meet this goal would not be easy. Swan recognized the task at hand and the need to â€Å"prove her business planRead MoreTaran Swan Hbr Case Analysis2602 Words   |  11 Pagesinstead of one, without being given extra incentive to do so. Swan has approached this obstacle by sharing her enthusiasm for Nickelodeon with the Viacom staff via her ‘Growing Down’ meetings. The important ‘childhood’ culture was communicated in the meetings along with their marketing that included the ‘Ayuda tu Mundo’ (Help your World) and the ‘Nick en Vivo’ campaigns. Communication was very important to Swan. With constant travel and a stern watch on the bottom line, there were few skirmishes amongstRead MoreHarlem Renaissance the Hip Hop Movement2779 Words   |  12 Pagesbut for one group of Americans the decade became a time of rebirth known as the Harlem Renaissance. The Harlem Renaissance or Negro Renaissance is the term applied to the movement of Black Americans from the South to the North during the 1920s and 1930s. 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Essay on Why I Want to be a Teacher in Burma - 1406 Words

Every country has its own different kinds of curriculum and teaching system. They have their own curriculums to follow according to their traditional and cultural background. We all are possible to have the different experiences in our schooling life. In the same way we might also have the similarity. The experience that I have are based on the country where I have been growing up and I spent most of my schooling life in, Myanmar (Burma). There are some positive and negative aspects that I like to point out as a student to become a teacher. The first thing that I like to share about why I choose to be a teacher and what is influencing me. The main reason that I like to be a teacher is my goals, I want to be a teacher, the addition of that†¦show more content†¦Whenever I looked her she is always smiling and willing to help. However, she also has rules that we have to follow, have to finish homework that she asked to do. There are many reasons that I like to become a teacher. This is the one of the influences that verifies my passion to become a teacher. Her teaching identity is impacting me for all the time, along with she is the role model for me to how to become an effective teacher. My own philosophy of effective teaching is understanding the children need, provide the quality learning spaces for the students/children to achieve the learning outcomes, supportive, caring, listening the students/children voice, looking the students/children point of view and be responsible. Cultural believe is also influencing the choice of career. In my country we believe the teacher job is the best career for the girls, in addition to it is the impression of the appearance of the teachers. It’s a bit stereotype in Australia, however that is the truth in my country. Teachers have to wear uniforms similar as the students/children, it makes me feel like we are in the same organization in the Education Department. It is building up the relationship between teacher and student to belong to each other. James Gee (1987) call â€Å"the teacher identity kits† which are accepted way of speaking, thinking, acting and even dressing in order to include as a group (Faulkner, 2011). We all know that first impression isShow MoreRelatedHow And Authority In George Orwells Shooting An Elephant1055 Words   |  5 Pagesthey do not want to do. So, in the essay Shooting an Elephant George Orwell describes on his personal experience how and authority influences people to sacr ifice their own principles. I believe that all people need in a harmony with oneself and not bend before others to try to satisfy other peoples needs. Firstly, when I read Orwells work I was really shocked, my feelings were vague like my mind was in a haze. The writer tells about his life back in Burma as a police officer. I felt the struggleRead MoreConflict of Convictions1695 Words   |  7 Pagesrogue elephant. The author does not want to shoot the elephant, but feels pressured by a crowd of indigenous residents, before whom he does not wish to appear indecisive or cowardly. â€Å"Shooting an Elephant†, by George Orwell, utilizes characterization, point of view, and plot to illustrate the moral conflict between one’s beliefs and duties. George Orwell worked as a sub-divisional police officer in Moulmein, Burma, back in the days of the British Empire. Burma was just one of many unsatisfied coloniesRead MoreGeorge Orwell s The Elephant1608 Words   |  7 Pages Throughout the course of the years, a variety of people such as scholars, teachers and historians have discussed a controversial topic, did George Orwell want to assassinate the elephant? George Orwell was a sub divisional police officer in Burma that acted under pressure. Despite several claims, George Orwell opposed imperialism and its rules, yet his actions have muddled several and has caused them to think otherwise. 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Sometimes it is hard to try to blend into the surroundings. Moving from Boston to Tallahassee has taught me a lot about such things like honor, pride, and self-reliance. Such is related to us in Wilfred Owens’s â€Å"Dulce et Decorum est† which is about his experience in World War I. Sometimes experiencesRead MoreLack Of Extreme Personal Tension926 Words   |  4 Pagesbite their lips†, have â€Å"nervous laughter† (137). Three subjects even had â€Å"full-blown, uncontrollable seizures† (137). They did not want to inflict harm. Beneath the violence, they are empathetic, they are human. Fourteen of these people refused to administer the most extreme shocks; one protested â€Å"I can’t go on with this; no this isn’ t right† and another said, â€Å"I can’t do that to a man† (139). This shows that a minority defied orders and maintained their morals. It proves that we are humans areRead MoreBuddhism Breaks Apart Essay example1402 Words   |  6 Pageskingdom. He noticed a matured man, but when he inquired why this man was sitting in the scorching sun all day, he was astonished by the answer. The man had attained enlightenment by riding himself of his worldly desires, seeing this Buddha departed from home in order to attain the same enlightenment. Buddha journeyed for years studying under several teachers to obtain an equivalent state of elucidation, but in the end, he gave up on his teachers. Traveling the world in search of answers Buddha becameRead MoreNeftalà ­ Ricardo Reyes Basoalto, Famously Known As Pablo1640 Words   |  7 Pagesprotect his identity. â€Å"He adopted the last name â€Å"Neruda† from a famous Czech poet Jan Neruda, who had the most influ ence on his persona† (â€Å"Biography of Pablo Neruda†). Nevertheless, Neruda found support in his school teachers. â€Å"At age 15, Neruda met Gabriella Mistral who was a teacher in the local girl’s school. She introduced him to the work of European poets and particularly to Russian literature, which influenced him the most† Sometimes we need the support of other to believe in ourselves, sinceRead MoreAnalysis Of George Orwell s The Great Leader 2266 Words   |  10 Pagesfelt oppressed and outraged by the dictatorial control that the schools he attended exercised over their students’ lives. After graduating from Eton, Orwell decided to forego college in order to work as a British Imperial Policeman in Burma. He hated his duties in Burma, where he was required to enforce the strict laws of a political regime he despised. His failing health, which troubled him throughout his life, caused him to return to England on convalescent leave. Once back i n England, he quit theRead More13. The Reasons Why Young Adults Should Not Have To Attend4105 Words   |  17 Pages13 The Reasons Why Young Adults Should Not Have to Attend School By Kentral Moorer English IV Honors Mr. Wilson Period 3 February 21, 2017 Although most people would think it is rather ridiculous to even consider the thought of it, students who range from ages sixteen to eighteen should not have to attend public school. High school students of this age should be considered to be young adults with a little experience to see the world beyond school for themselves, and not be forced to follow

The Real Estate Agent Tony And Stephanie - 1316 Words

Tony and Stephanie, who have a seven year old daughter, are in the same family small group with us for the last few years. Tony, who worked as a driver for the elders in a non-profit organization for last two years, has just passed the realtor license exam and is switching to be a real estate agent. His wife, Stephanie, used to be a graphic designer and has been laid off last year, actually started to study real estate business with Tony at the same time and first past the real estate salesperson exam to become an agent half year ago. However, because of the lack of experience and just start-up, she does not have sales and the income is shallow. Tony, who always complains about the low salary from his work in the non-profit organization, is now working in a part time car service job and also as a part time real-estate agent in an agency. Thus, the income is unstable as well. In a prayer meeting in the small group setting few months ago, Stephanie has shared her feelings with tears with my wife Catherine. She talked about Tony, who recently could not sleep well has yelled and blamed at her and the daughter frequently with anger and abusive manner. Most of the reasons were silly and really not significant. His verbal and mental abuse on Stephanie and the daughter are seriously affecting their emotion and daily routine. According to Stephanie, there is no violence involved so far, however, the emotional abuse caused both of her and the daughter serious distress. It drew ourShow MoreRelatedHistory Of Ray White : History Essay1801 Words   |  8 PagesHISTORY OF RAY WHITE: Ray White, which denotes the name of a person, his values and his success. The name Ray white has now become an alternative to the phrase ‘’real estate’’. All built from the beginnings of one man. It all started in 1902 with one real estate office in Crows Nest, Queensland. Ray was clearly an innovative marketer. When he was young he opened the doors, determined to engage in any business where he could bring value to the community. He was the first person who opened weeklyRead MoreThe Walt Disney Company and Disney Management25371 Words   |  102 Pagesmanagement took steps to rectify immediate problems in 1992 by cutting rates at two hotels up to 25 percent, introducing some cheaper meals at restaurants, and launching a Paris ad blitz that proclaimed â€Å"California is only 20 miles from Paris.† A Real Estate Dream Come True The Paris location was chosen over 200 other potential sites stretching from Portugal through Spain, France, Italy, and into Greece. Spain thought it had the strongest bid based on its yearlong, temperate, and sunny MediterraneanRead MoreStrategic Management and Information Systems19841 Words   |  80 Pagesfocuses on costs and does not provide a good customer experience. But if the new US Airways is able to provide customer value and service along with low costs, it could become a highly sought-after brand. Sources: Stephanie Overby, â€Å"How to Save an Airline,† CIO Magazine, February 15, 2006; Tony Kontzer, â€Å"Merger on the Fly,† Information Week, February 27, 2005; and U.S. Airways, â€Å"U.S. Airways 10-K Report for the year ending December 31, 2005,† filed March 15, 2006. he experience of US Airways illustratesRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesGregg’s Appliances, Inc.: Deciding on a New Information Technology Platform CASE STUDY I-7 Midsouth Chamber of Commerce (B): Cleaning Up an Information Systems Debacle CASE STUDY II-1 Vendor-Managed Inventory at NIBCO CASE STUDY II-2 Real-Time Business Intelligence at Continental Airlines CASE STUDY II-3 Norfolk Southern Railway: The Business Intelligence Journey CASE STUDY II-4 Mining Data to Increase State Tax Revenues in California CASE STUDY II-5 The Cliptomaniaâ„ ¢Read MoreMarketing and E-commerce Business65852 Words   |  264 PagesClick, Buy Insight on Business: Are the Very Rich Different From You and Me? Insight on Technology: The Long Tail: Big Hits and Big Misses Insight on Society: Every Move You Take, Every Click You Make, We’ll Be Tracking You Case Study: Instant Ads: Real-Time Marketing on Exchanges continued on back inside cover E -commerce business. technology. society. T e n T H e d i t i o n Kenneth C. Laudon Carol Guercio Traver New York University Azimuth Interactive, Inc.

Comparing and Contrasting Barn Burning and A Rose for...

Hunter Taylor Dr. William Bedford English 1102-011 10 September 2013 Comparing and Contrasting â€Å"A Rose for Emily† and â€Å"Barn Burning† In William Faulkner’s short stories â€Å"A Rose for Emily† and â€Å"Barn Burning† the characters are both guilty of committing terrible crimes. However, Miss Emily in â€Å"A Rose for Emily† and Abner Snopes in â€Å"Barn Burning† are both portrayed very differently from each other. A few things to consider while reading these short stories is how each of these characters is characterized, how the author generates sympathy for these characters, and the order in which the events in these stories occur. The way Faulkner characterizes Miss Emily and Abner Snopes throughout these stories is very different. In â€Å"A Rose for†¦show more content†¦He shows no remorse for any of his actions throughout the story, and he also fails to take the way any of his family members feel about his actions into consideration. A good example of this is when Abner’ s wife is begging him not to burn Major de Spain’s barn down. Instead of taking her plea into consideration, Abner â€Å"shifted the lamp to the other hand and flung her back, not savagely or viciously, just hard, into the wall. . .† (Burning 361). It’s also important to note that Faulkner included that when Abner threw his wife into the wall he didn’t do it â€Å"savagely or viciously.† This shows Abner’s lack of emotion behind his actions. The way Faulkner generates sympathy in these stories and how he directs it at the characters varies as well. In â€Å"A Rose for Emily† it’s easy for a feeling of sympathy to arise in the reader. The whole story is built upon generating a feeling of sympathy so you can understand why the townsfolk felt the way they did when they discovered that Miss Emily was sleeping with the dead body of her ex boyfriend for roughly forty years. When Faulkner describes how the townspeople felt about a sit uation, it’s almost as if he’s dictating how the reader should feel about it. One example of this is when the smell finally subsides from Miss Emily’s house, Faulkner states that â€Å"That was when people had begun to feel really sorry for her† (Emily 81). Another example of this is when MissShow MoreRelatedMarketing Mistakes and Successes175322 Words   |  702 Pagesexamined only notable mistakes, and based on your favorable comments about recent editions, I have again included some well-known successes. While mistakes provide valuable learning insights, we can also learn from successes and find nuggets by comparing the unsuccessful with the successful. With the addition of Google and Starbucks, we have moved Entrepreneurial Adventures up to the front of the book. We have continued Marketing Wars, which many of you recommended, and reinstated Comebacks of

Chapter 16 The Goblet of Fire Free Essays

I don’t believe it!† Ron said, in a stunned voice, as the Hogwarts students filed back up the steps behind the party from Durmstrang. â€Å"Krum, Harry! Viktor Krum!† â€Å"For heaven’s sake, Ron, he’s only a Quidditch player,† said Hermione. â€Å"Only a Quidditch player?† Ron said, looking at her as though he couldn’t believe his ears. We will write a custom essay sample on Chapter 16 The Goblet of Fire or any similar topic only for you Order Now â€Å"Hermione – he’s one of the best Seekers in the world! I had no idea he was still at school!† As they recrossed the entrance hall with the rest of the Hogwarts students heading for the Great Hall, Harry saw Lee Jordan jumping up and down on the soles of his feet to get a better look at the back of Krum’s head. Several sixth-year girls were frantically searching their pockets as they walked – â€Å"Oh I don’t believe it, I haven’t got a single quill on me -â€Å" â€Å"D’you think he’d sign my hat in lipstick?† â€Å"Really,† Hermione said loftily as they passed the girls, now squabbling over the lipstick. â€Å"I’m getting his autograph if I can,† said Ron. â€Å"You haven’t got a quill, have you, Harry?† â€Å"Nope, they’re upstairs in my bag,† said Harry. They walked over to the Gryffindor table and sat down. Ron took care to sit on the side facing the doorway, because Krum and his fellow Durmstrang students were still gathered around it, apparently unsure about where they should sit. The students from Beauxbatons had chosen seats at the Ravenclaw table. They were looking around the Great Hall with glum expressions on their faces. Three of them were still clutching scarves and shawls around their heads. â€Å"It’s not that cold,† said Hermione defensively. â€Å"Why didn’t they bring cloaks?† â€Å"Over here! Come and sit over here!† Ron hissed. â€Å"Over here! Hermione, budge up, make a space -â€Å" â€Å"What?† â€Å"Too late,† said Ron bitterly. Viktor Krum and his fellow Durmstrang students had settled themselves at the Slytherin table. Harry could see Malfoy, Crabbe, and Goyle looking very smug about this. As he watched, Malfoy bent forward to speak to Krum. â€Å"Yeah, that’s right, smarm up to him, Malfoy,† said Ron scathingly. â€Å"I bet Krum can see right through him, though†¦bet he gets people fawning over him all the time†¦.Where d’you reckon they’re going to sleep? We could offer him a space in our dormitory, Harry†¦I wouldn’t mind giving him my bed, I could kip on a camp bed.† Hermione snorted. â€Å"They look a lot happier than the Beauxbatons lot,† said Harry. The Durmstrang students were pulling off their heavy furs and looking up at the starry black ceiling with expressions of interest; a couple of them were picking up the golden plates and goblets and examining them, apparently impressed. Up at the staff table, Filch, the caretaker, was adding chairs. He was wearing his moldy old tailcoat in honor of the occasion. Harry was surprised to see that he added four chairs, two on either side of Dumbledore’s. â€Å"But there are only two extra people,† Harry said. â€Å"Why’s Filch putting out four chairs, who else is coming?† â€Å"Eh?† said Ron vaguely. He was still staring avidly at Krum. When all the students had entered the Hall and settled down at their House tables, the staff entered, filing up to the top table and taking their seats. Last in line were Professor Dumbledore, Professor Karkaroff, and Madame Maxime. When their headmistress appeared, the pupils from Beauxbatons leapt to their feet. A few of the Hogwarts students laughed. The Beauxbatons party appeared quite unembarrassed, however, and did not resume their seats until Madame Maxime had sat down on Dumbledore’s left-hand side. Dumbledore remained standing, and a silence fell over the Great Hall. â€Å"Good evening, ladies and gentlemen, ghosts and – most particularly – guests,† said Dumbledore, beaming around at the foreign students. â€Å"I have great pleasure in welcoming you all to Hogwarts. I hope and trust that your stay here will be both comfortable and enjoyable.† One of the Beauxbatons girls still clutching a muffler around her head gave what was unmistakably a derisive laugh. â€Å"No one’s making you stay!† Hermione whispered, bristling at her. â€Å"The tournament will be officially opened at the end of the feast,† said Dumbledore. â€Å"I now invite you all to eat, drink, and make yourselves at home!† He sat down, and Harry saw Karkaroff lean forward at once and engage him in conversation. The plates in front of them filled with food as usual. The house-elves in the kitchen seemed to have pulled out all the stops; there was a greater variety of dishes in front of them than Harry had ever seen, including several that were definitely foreign. â€Å"What’s that?† said Ron, pointing at a large dish of some sort of shellfish stew that stood beside a large steak-and-kidney pudding. â€Å"Bouillabaisse,† said Hermione. â€Å"Bless you,† said Ron. â€Å"It’s French,† said Hermione, â€Å"I had it on holiday summer before last. It’s very nice.† â€Å"I’ll take your word for it,† said Ron, helping himself to black pudding. The Great Hall seemed somehow much more crowded than usual, even though there were barely twenty additional students there; perhaps it was because their differently colored uniforms stood out so clearly against the black of the Hogwarts’ robes. Now that they had removed their furs, the Durmstrang students were revealed to be wearing robes of a deep bloodred. Hagrid sidled into the Hall through a door behind the staff table twenty minutes after the start of the feast. He slid into his seat at the end and waved at Harry, Ron, and Hermione with a very heavily bandaged hand. â€Å"Skrewts doing all right, Hagrid?† Harry called. â€Å"Thrivin’,† Hagrid called back happily. â€Å"Yeah, I’ll just bet they are,† said Ron quietly. â€Å"Looks like they’ve finally found a food they like, doesn’t it? Hagrid’s fingers.† At that moment, a voice said, â€Å"Excuse me, are you wanting ze bouillabaisse?† It was the girl from Beauxbatons who had laughed during Dumbledore’s speech. She had finally removed her muffler. A long sheet of silvery-blonde hair fell almost to her waist. She had large, deep blue eyes, and very white, even teeth. Ron went purple. He stared up at her, opened his mouth to reply, but nothing came out except a faint gurgling noise. â€Å"Yeah, have it,† said Harry, pushing the dish toward the girl. â€Å"You ‘ave finished wiz it?† â€Å"Yeah,† Ron said breathlessly. â€Å"Yeah, it was excellent.† The girl picked up the dish and carried it carefully off to the Ravenclaw table. Ron was still goggling at the girl as though he had never seen one before. Harry started to laugh. The sound seemed to jog Ron back to his senses. â€Å"She’s a veela!† he said hoarsely to Harry. â€Å"Of course she isn’t!† said Hermione tartly. â€Å"I don’t see anyone else gaping at her like an idiot!† But she wasn’t entirely right about that. As the girl crossed the Hall, many boys’ heads turned, and some of them seemed to have become temporarily speechless, just like Ron. â€Å"I’m telling you, that’s not a normal girl!† said Ron, leaning sideways so he could keep a clear view of her. â€Å"They don’t make them like that at Hogwarts!† â€Å"They make them okay at Hogwarts,† said Harry without thinking. Cho happened to be sitting only a few places away from the girl with the silvery hair. â€Å"When you’ve both put your eyes back in,† said Hermione briskly, â€Å"you’ll be able to see who’s just arrived.† She was pointing up at the staff table. The two remaining empty seats had just been filled. Ludo Bagman was now sitting on Professor Karkaroff’s other side, while Mr. Crouch, Percy’s boss, was next to Madame Maxime. â€Å"What are they doing here?† said Harry in surprise. â€Å"They organized the Triwizard Tournament, didn’t they?† said Hermione. â€Å"I suppose they wanted to be here to see it start.† When the second course arrived they noticed a number of unfamiliar desserts too. Ron examined an odd sort of pale blancmange closely, then moved it carefully a few inches to his right, so that it would be clearly visible from the Ravenclaw table. The girl who looked like a veela appeared to have eaten enough, however, and did not come over to get it. Once the golden plates had been wiped clean, Dumbledore stood up again. A pleasant sort of tension seemed to fill the Hall now. Harry felt a slight thrill of excitement, wondering what was coming. Several seats down from them, Fred and George were leaning forward, staring at Dumbledore with great concentration. â€Å"The moment has come,† said Dumbledore, smiling around at the sea of upturned faces. â€Å"The Triwizard Tournament is about to start. I would like to say a few words of explanation before we bring in the casket -â€Å" â€Å"The what?† Harry muttered. Ron shrugged. â€Å"- just to clarify the procedure that we will be following this year. But first, let me introduce, for those who do not know them, Mr. Bartemius Crouch, Head of the Department of International Magical Cooperation† – there was a smattering of polite applause – â€Å"and Mr. Ludo Bagman, Head of the Department of Magical Games and Sports.† There was a much louder round of applause for Bagman than for Crouch, perhaps because of his fame as a Beater, or simply because he looked so much more likable. He acknowledged it with a jovial wave of his hand. Bartemius Crouch did not smile or wave when his name was announced. Remembering him in his neat suit at the Quidditch World Cup, Harry thought he looked strange in wizard’s robes. His toothbrush mustache and severe parting looked very odd next to Dumbledore’s long white hair and beard. â€Å"Mr. Bagman and Mr. Crouch have worked tirelessly over the last few months on the arrangements for the Triwizard Tournament,† Dumbledore continued, â€Å"and they will be joining myself, Professor Karkaroff, and Madame Maxime on the panel that will judge the champions’ efforts.† At the mention of the word â€Å"champions,† the attentiveness of the listening students seemed to sharpen. Perhaps Dumbledore had noticed their sudden stillness, for he smiled as he said, â€Å"The casket, then, if you please, Mr. Filch.† Filch, who had been lurking unnoticed in a far corner of the Hall, now approached Dumbledore carrying a great wooden chest encrusted with jewels. It looked extremely old. A murmur of excited interest rose from the watching students; Dennis Creevey actually stood on his chair to see it properly, but, being so tiny, his head hardly rose above anyone else’s. â€Å"The instructions for the tasks the champions will face this year have already been examined by Mr. Crouch and Mr. Bagman,† said Dumbledore as Filch placed the chest carefully on the table before him, â€Å"and they have made the necessary arrangements for each challenge. There will be three tasks, spaced throughout the school year, and they will test the champions in many different ways.. their magical prowess – their daring – their powers of deduction – and, of course, their ability to cope with danger.† At this last word, the Hall was filled with a silence so absolute that nobody seemed to be breathing. â€Å"As you know, three champions compete in the tournament,† Dumbledore went on calmly, â€Å"one from each of the participating schools. They will be marked on how well they perform each of the Tournament tasks and the champion with the highest total after task three will win the Triwizard Cup. The champions will be chosen by an impartial selector: the Goblet of Fire.† Dumbledore now took out his wand and tapped three times upon the top of the casket. The lid creaked slowly open. Dumbledore reached inside it and pulled out a large, roughly hewn wooden cup. It would have been entirely unremarkable had it not been full to the brim with dancing blue-white flames. Dumbledore closed the casket and placed the goblet carefully on top of it, where it would be clearly visible to everyone in the Hall. â€Å"Anybody wishing to submit themselves as champion must write their name and school clearly upon a slip of parchment and drop it into the goblet,† said Dumbledore. â€Å"Aspiring champions have twenty-four hours in which to put their names forward. Tomorrow night, Halloween, the goblet will return the names of the three it has judged most worthy to represent their schools. The goblet will be placed in the entrance hall tonight, where it will be freely accessible to all those wishing to compete. â€Å"To ensure that no underage student yields to temptation,† said Dumbledore, â€Å"I will be drawing an Age Line around the Goblet of Fire once it has been placed in the entrance hall. Nobody under the age of seventeen will be able to cross this line. â€Å"Finally, I wish to impress upon any of you wishing to compete that this tournament is not to be entered into lightly. Once a champion has been selected by the Goblet of Fire, he or she is obliged to see the tournament through to the end. The placing of your name in the goblet constitutes a binding, magical contract. There can be no change of heart once you have become a champion. Please be very sure, therefore, that you are wholeheartedly prepared to play before you drop your name into the goblet. Now, I think it is time for bed. Good night to you all.† â€Å"An Age Line!† Fred Weasley said, his eyes glinting, as they all made their way across the Hall to the doors into the entrance hall. â€Å"Well, that should be fooled by an Aging Potion, shouldn’t it? And once your name’s in that goblet, you’re laughing – it can’t tell whether you’re seventeen or not!† â€Å"But I don’t think anyone under seventeen will stand a chance,† said Hermione, â€Å"we just haven’t learned enough†¦Ã¢â‚¬  â€Å"Speak for yourself,† said George shortly. â€Å"You’ll try and get in, won’t you, Harry?† Harry thought briefly of Dumbledore’s insistence that nobody under seventeen should submit their name, but then the wonderful picture of himself winning the Triwizard Tournament filled his mind again†¦.He wondered how angry Dumbledore would be if someone younger than seventeen did find a way to get over the Age Line. â€Å"Where is he?† said Ron, who wasn’t listening to a word of this conversation, but looking through the crowd to see what had become of Krum. â€Å"Dumbledore didn’t say where the Durmstrang people are sleeping, did he?† But this query was answered almost instantly; they were level with the Slytherin table now, and Karkaroff had just bustled up to his students. â€Å"Back to the ship, then,† he was saying. â€Å"Viktor, how are you feeling? Did you eat enough? Should I send for some mulled wine from the kitchens?† Harry saw Krum shake his head as he pulled his furs back on. â€Å"Professor, Ivood like some vine,† said one of the other Durmstrang boys hopefully. â€Å"I wasn’t offering it to you, Poliakoff,† snapped Karkaroff, his warmly paternal air vanishing in an instant. â€Å"I notice you have dribbled food all down the front of your robes again, disgusting boy -â€Å" Karkaroff turned and led his students toward the doors, reaching them at exactly the same moment as Harry, Ron, and Hermione. Harry stopped to let him walk through first. â€Å"Thank you,† said Karkaroff carelessly, glancing at him. And then Karkaroff froze. He turned his head back to Harry and stared at him as though he couldn’t believe his eyes. Behind their headmaster, the students from Durmstrang came to a halt too. Karkaroff’s eyes moved slowly up Harry’s face and fixed upon his scar. The Durmstrang students were staring curiously at Harry too. Out of the corner of his eye, Harry saw comprehension dawn on a few of their faces. The boy with food all down his front nudged the girl next to him and pointed openly at Harry’s forehead. â€Å"Yeah, that’s Harry Potter,† said a growling voice from behind them. Professor Karkaroff spun around. Mad-Eye Moody was standing there, leaning heavily on his staff, his magical eye glaring unblinkingly at the Durmstrang headmaster. The color drained from Karkaroff’s face as Harry watched. A terrible look of mingled fury and fear came over him. â€Å"You!† he said, staring at Moody as though unsure he was really seeing him. â€Å"Me,† said Moody grimly. â€Å"And unless you’ve got anything to say to Potter, Karkaroff, you might want to move. You’re blocking the doorway.† It was true; half the students in the Hall were now waiting behind them, looking over one another’s shoulders to see what was causing the holdup. Without another word, Professor Karkaroff swept his students away with him. Moody watched him until he was out of sight, his magical eye fixed upon his back, a look of intense dislike upon his mutilated face. As the next day was Saturday, most students would normally have breakfasted late. Harry, Ron, and Hermione, however, were not alone in rising much earlier than they usually did on weekends. When they went down into the entrance hall, they saw about twenty people milling around it, some of them eating toast, all examining the Goblet of Fire. It had been placed in the center of the hall on the stool that normally bore the Sorting Hat. A thin golden line had been traced on the floor, forming a circle ten feet around it in every direction. â€Å"Anyone put their name in yet?† Ron asked a third-year girl eagerly. â€Å"All the Durmstrang lot,† she replied. â€Å"But I haven’t seen anyone from Hogwarts yet.† â€Å"Bet some of them put it in last night after we’d all gone to bed,† said Harry. â€Å"I would’ve if it had been me†¦wouldn’t have wanted everyone watching. What if the goblet just gobbed you right back out again?† Someone laughed behind Harry. Turning, he saw Fred, George, and Lee Jordan hurrying down the staircase, all three of them looking extremely excited. â€Å"Done it,† Fred said in a triumphant whisper to Harry, Ron, and Hermione. â€Å"Just taken it.† â€Å"What?† said Ron. â€Å"The Aging Potion, dung brains,† said Fred. â€Å"One drop each,† said George, rubbing his hands together with glee. â€Å"We only need to be a few months older.† â€Å"We’re going to split the thousand Galleons between the three of us if one of us wins,† said Lee, grinning broadly. â€Å"I’m not sure this is going to work, you know,† said Hermione warningly. â€Å"I’m sure Dumbledore will have thought of this.† Fred, George, and Lee ignored her. â€Å"Ready?† Fred said to the other two, quivering with excitement. â€Å"C’mon, then – I’ll go first -â€Å" Harry watched, fascinated, as Fred pulled a slip of parchment out of his pocket bearing the words Fred Weasley – Hogwarts. Fred walked right up to the edge of the line and stood there, rocking on his toes like a diver preparing for a fifty-foot drop. Then, with the eyes of every person in the entrance hall upon him, he took a great breath and stepped over the line. For a split second Harry thought it had worked – George certainly thought so, for he let out a yell of triumph and leapt after Fred – but next moment, there was a loud sizzling sound, and both twins were hurled out of the golden circle as though they had been thrown by an invisible shot-putter. They landed painfully, ten feet away on the cold stone floor, and to add insult to injury, there was a loud popping noise, and both of them sprouted identical long white beards. The entrance hall rang with laughter. Even Fred and George joined in, once they had gotten to their feet and taken a good look at each other’s beards. â€Å"I did warn you,† said a deep, amused voice, and everyone turned to see Professor Dumbledore coming out of the Great Hall. He surveyed Fred and George, his eyes twinkling. â€Å"I suggest you both go up to Madam Pomfrey. She is already tending to Miss Fawcett, of Ravenclaw, and Mr. Summers, of Hufflepuff, both of whom decided to age themselves up a little too. Though I must say, neither of their beards is anything like as fine as yours.† Fred and George set off for the hospital wing, accompanied by Lee, who was howling with laughter, and Harry, Ron, and Hermione, also chortling, went in to breakfast. The decorations in the Great Hall had changed this morning. As it was Halloween, a cloud of live bats was fluttering around the enchanted ceiling, while hundreds of carved pumpkins leered from every corner. Harry led the way over to Dean and Seamus, who were discussing those Hogwarts students of seventeen or over who might be entering. â€Å"There’s a rumor going around that Warrington got up early and put his name in,† Dean told Harry. â€Å"That big bloke from Slytherin who looks like a sloth.† Harry, who had played Quidditch against Warrington, shook his head in disgust. â€Å"We can’t have a Slytherin champion!† â€Å"And all the Hufflepuffs are talking about Diggory,† said Seamus contemptuously. â€Å"But I wouldn’t have thought he’d have wanted to risk his good looks.† â€Å"Listen!† said Hermione suddenly. People were cheering out in the entrance hall. They all swiveled around in their seats and saw Angelina Johnson coming into the Hall, grinning in an embarrassed sort of way. A tall black girl who played Chaser on the Gryffindor Quidditch team, Angelina came over to them, sat down, and said, â€Å"Well, I’ve done it! Just put my name in!† â€Å"You’re kidding!† said Ron, looking impressed. â€Å"Are you seventeen, then?† asked Harry. â€Å"Course she is, can’t see a beard, can you?† said Ron. â€Å"I had my birthday last week,† said Angelina. â€Å"Well, I’m glad someone from Gryffindor’s entering,† said Hermione. â€Å"I really hope you get it, Angelina!† â€Å"Thanks, Hermione,† said Angelina, smiling at her. Yeah, better you than Pretty-Boy Diggory, said Seamus, causing several Hufflepuffs passing their table to scowl heavily at him. â€Å"What’re we going to do today, then?† Ron asked Harry and Hermione when they had finished breakfast and were leaving the Great Hall. â€Å"We haven’t been down to visit Hagrid yet,† said Harry. â€Å"Okay,† said Ron, â€Å"just as long as he doesn’t ask us to donate a few fingers to the skrewts.† A look of great excitement suddenly dawned on Hermione’s face. â€Å"I’ve just realized – I haven’t asked Hagrid to join S.P.E.W. yet!† she said brightly. â€Å"Wait for me, will you, while I nip upstairs and get the badges?† â€Å"What is it with her?† said Ron, exasperated, as Hermione ran away up the marble staircase. â€Å"Hey, Ron,† said Harry suddenly. â€Å"It’s your friend†¦Ã¢â‚¬  The students from Beauxbatons were coming through the front doors from the grounds, among them, the veela-girl. Those gathered around the Goblet of Fire stood back to let them pass, watching eagerly. Madame Maxime entered the hall behind her students and organized them into a line. One by one, the Beauxbatons students stepped across the Age Line and dropped their slips of parchment into the blue-white flames. As each name entered the fire, it turned briefly red and emitted sparks. â€Å"What d’you reckon’ll happen to the ones who aren’t chosen?† Ron muttered to Harry as the veela-girl dropped her parchment into the Goblet of Fire. â€Å"Reckon they’ll go back to school, or hang around to watch the tournament?† â€Å"Dunno,† said Harry. â€Å"Hang around, I suppose†¦.Madame Maxime’s staying to judge, isn’t she?† When all the Beauxbatons students had submitted their names, Madame Maxime led them back out of the hall and out onto the grounds again. â€Å"Where are they sleeping, then?† said Ron, moving toward the front doors and staring after them. A loud rattling noise behind them announced Hermione’s reappearance with the box of S. P. E.W. badges. â€Å"Oh good, hurry up,† said Ron, and he jumped down the stone steps, keeping his eyes on the back of the veela-girl, who was now halfway across the lawn with Madame Maxime. As they neared Hagrid’s cabin on the edge of the Forbidden Forest, the mystery of the Beauxbatons’ sleeping quarters was solved. The gigantic powder-blue carriage in which they had arrived had been parked two hundred yards from Hagrid’s front door, and the students were climbing back inside it. The elephantine flying horses that had pulled the carriage were now grazing in a makeshift paddock alongside it. Harry knocked on Hagrid’s door, and Fang’s booming barks answered instantly. â€Å"‘Bout time!† said Hagrid, when he’d flung open the door. â€Å"Thought you lot’d forgotten where I live!† â€Å"We’ve been really busy, Hag -† Hermione started to say, but then she stopped dead, looking up at Hagrid, apparently lost for words. Hagrid was wearing his best (and very horrible) hairy brown suit, plus a checked yellow-and-orange tie. This wasn’t the worst of it, though; he had evidently tried to tame his hair, using large quantities of what appeared to be axle grease. It was now slicked down into two bunches – perhaps he had tried a ponytail like Bill’s, but found he had too much hair. The look didn’t really suit Hagrid at all. For a moment, Hermione goggled at him, then, obviously deciding not to comment, she said, â€Å"Erm – where are the skrewts.† â€Å"Out by the pumpkin patch,† said Hagrid happily. â€Å"They’re gettin’ massive, mus’ be nearly three foot long now. On’y trouble is, they’ve started killin’ each other.† â€Å"Oh no, really?† said Hermione, shooting a repressive look at Ron, who, staring at Hagrid’s odd hairstyle, had just opened his mouth to say something about it. â€Å"Yeah,† said Hagrid sadly. â€Å"S’ okay, though, I’ve got ’em in separate boxes now. Still got abou’ twenty.† â€Å"Well, that’s lucky,† said Ron. Hagrid missed the sarcasm. Hagrid’s cabin comprised a single room, in one corner of which was a gigantic bed covered in a patchwork quilt. A similarly enormous wooden table and chairs stood in front of the fire beneath the quantity of cured hams and dead birds hanging from the ceiling. They sat down at the table while Hagrid started to make tea, and were soon immersed in yet more discussion of the Triwizard Tournament. Hagrid seemed quite as excited about it as they were. â€Å"You wait,† he said, grinning. â€Å"You jus’ wait. Yer going ter see some stuff yeh’ve never seen before. Firs’ task†¦ah, but I’m not supposed ter say.† â€Å"Go on, Hagrid!† Harry, Ron, and Hermione urged him, but he just shook his head, grinning. â€Å"I don’ want ter spoil it fer yeh,† said Hagrid. â€Å"But it’s gonna be spectacular, I’ll tell yeh that. Them champions’re going ter have their work cut out. Never thought I’d live ter see the Triwizard Tournament played again!† They ended up having lunch with Hagrid, though they didn’t eat much – Hagrid had made what he said was a beef casserole, but after Hermione unearthed a large talon in hers, she, Harry, and Ron rather lost their appetites. However, they enjoyed themselves trying to make Hagrid tell them what the tasks in the tournament were going to be, speculating which of the entrants were likely to be selected as champions, and wondering whether Fred and George were beardless yet. A light rain had started to fall by midafternoon; it was very cozy sitting by the fire, listening to the gentle patter of the drops on the window, watching Hagrid darning his socks and arguing with Hermione about house-elves – for he flatly refused to join S.P.E.W. when she showed him her badges. â€Å"It’d be doin’ ’em an unkindness, Hermione,† he said gravely, threading a massive bone needle with thick yellow yarn. â€Å"It’s in their nature ter look after humans, that’s what they like, see? Yeh’d be makin’ ’em unhappy ter take away their work, an’ insutin’ ’em if yeh tried ter pay ’em.† â€Å"But Harry set Dobby free, and he was over the moon about it!† said Hermione. â€Å"And we heard he’s asking for wages now!† â€Å"Yeah, well, yeh get weirdos in every breed. I’m not sayin’ there isn’t the odd elf who’d take freedom, but yeh’ll never persuade most of ’em ter do it – no, nothin’ doin’, Hermione.† Hermione looked very cross indeed and stuffed her box of badges back into her cloak pocket. By half past five it was growing dark, and Ron, Harry, and Hermione decided it was time to get back up to the castle for the Halloween feast – and, more important, the announcement of the school champions. â€Å"I’ll come with yeh,† said Hagrid, putting away his darning. â€Å"Jus’ give us a sec.† Hagrid got up, went across to the chest of drawers beside his bed, and began searching for something inside it. They didn’t pay too much attention until a truly horrible smell reached their nostrils. Coughing, Ron said, â€Å"Hagrid, what’s that?† â€Å"Eh?† said Hagrid, turning around with a large bottle in his hand. â€Å"Don’ yeh like it?† â€Å"Is that aftershave?† said Hermione in a slightly choked voice. â€Å"Er – eau de cologne,† Hagrid muttered. He was blushing. â€Å"Maybe it’s a bit much,† he said gruffly. â€Å"I’ll go take it off, hang on†¦Ã¢â‚¬  He stumped out of the cabin, and they saw him washing himself vigorously in the water barrel outside the window. â€Å"Eau de cologne?† said Hermione in amazement. â€Å"Hagrid?† â€Å"And what’s with the hair and the suit?† said Harry in an undertone. â€Å"Look!† said Ron suddenly, pointing out of the window. Hagrid had just straightened up and turned ’round. If he had been blushing before, it was nothing to what he was doing now. Getting to their feet very cautiously, so that Hagrid wouldn’t spot them, Harry, Ron, and Hermione peered through the window and saw that Madame Maxime and the Beauxbatons students had just emerged from their carriage, clearly about to set off for the feast too. They couldn’t hear what Hagrid was saying, but he was talking to Madame Maxime with a rapt, misty-eyed expression Harry had only ever seen him wear once before – when he had been looking at the baby dragon, Norbert. â€Å"He’s going up to the castle with her!† said Hermione indignantly. â€Å"I thought he was waiting for us!† Without so much as a backward glance at his cabin, Hagrid was trudging off up the grounds with Madame Maxime, the Beauxbatons students following in their wake, jogging to keep up with their enormous strides. â€Å"He fancies her!† said Ron incredulously. â€Å"Well, if they end up having children, they’ll be setting a world record – bet any baby of theirs would weigh about a ton.† They let themselves out of the cabin and shut the door behind them. It was surprisingly dark outside. Drawing their cloaks more closely around themselves, they set off up the sloping lawns. â€Å"Ooh it’s them, look!† Hermione whispered. The Durmstrang party was walking up toward the castle from the lake. Viktor Krum was walking side by side with Karkaroff, and the other Durmstrang students were straggling along behind them. Ron watched Krum excitedly, but Krum did not look around as he reached the front doors a little ahead of Hermione, Ron, and Harry and proceeded through them. When they entered the candlelit Great Hall it was almost full. The Goblet of Fire had been moved; it was now standing in front of Dumbledore’s empty chair at the teachers’ table. Fred and George – clean-shaven again – seemed to have taken their disappointment fairly well. â€Å"Hope it’s Angelina,† said Fred as Harry, Ron, and Hermione sat down. â€Å"So do I!† said Hermione breathlessly. â€Å"Well, we’ll soon know!† The Halloween feast seemed to take much longer than usual. Perhaps because it was their second feast in two days, Harry didn’t seem to fancy the extravagantly prepared food as much as he would have normally. Like everyone else in the Hall, judging by the constantly craning necks, the impatient expressions on every face, the fidgeting, and the standing up to see whether Dumbledore had finished eating yet, Harry simply wanted the plates to clear, and to hear who had been selected as champions. At long last, the golden plates returned to their original spotless state; there was a sharp upswing in the level of noise within the Hall, which died away almost instantly as Dumbledore got to his feet. On either side of him, Professor Karkaroff and Madame Maxime looked as tense and expectant as anyone. Ludo Bagman was beaming and winking at various students. Mr. Crouch, however, looked quite uninterested, almost bored. â€Å"Well, the goblet is almost ready to make its decision,† said Dumbledore. â€Å"I estimate that it requires one more minute. Now, when the champions’ names are called, I would ask them please to come up to the top of the Hall, walk along the staff table, and go through into the next chamber† – he indicated the door behind the staff table – â€Å"where they will be receiving their first instructions.† He took out his wand and gave a great sweeping wave with it; at once, all the candles except those inside the carved pumpkins were extinguished, plunging them into a state of semidarkness. The Goblet of Fire now shone more brightly than anything in the whole Hall, the sparkling bright, bluey-whiteness of the flames almost painful on the eyes. Everyone watched, waiting†¦.A few people kept checking their watches†¦ â€Å"Any second,† Lee Jordan whispered, two seats away from Harry. The flames inside the goblet turned suddenly red again. Sparks began to fly from it. Next moment, a tongue of flame shot into the air, a charred piece of parchment fluttered out of it – the whole room gasped. Dumbledore caught the piece of parchment and held it at arm’s length, so that he could read it by the light of the flames, which had turned back to blue-white. â€Å"The champion for Durmstrang,† he read, in a strong, clear voice, â€Å"will be Viktor Krum.† â€Å"No surprises there!† yelled Ron as a storm of applause and cheering swept the Hall. Harry saw Viktor Krum rise from the Slytherin table and slouch up toward Dumbledore; he turned right, walked along the staff table, and disappeared through the door into the next chamber. â€Å"Bravo, Viktor!† boomed Karkaroff, so loudly that everyone could hear him, even over all the applause. â€Å"Knew you had it in you!† The clapping and chatting died down. Now everyone’s attention was focused again on the goblet, which, seconds later, turned red once more. A second piece of parchment shot out of it, propelled by the flames. â€Å"The champion for Beauxbatons,† said Dumbledore, â€Å"is Fleur Delacour!† â€Å"It’s her, Ron!† Harry shouted as the girl who so resembled a veela got gracefully to her feet, shook back her sheet of silvery blonde hair, and swept up between the Ravenclaw and Hufflepuff tables. â€Å"Oh look, they’re all disappointed,† Hermione said over the noise, nodding toward the remainder of the Beauxbatons party. â€Å"Disappointed† was a bit of an understatement, Harry thought. Two of the girls who had not been selected had dissolved into tears and were sobbing with their heads on their arms. When Fleur Delacour too had vanished into the side chamber, silence fell again, but this time it was a silence so stiff with excitement you could almost taste it. The Hogwarts champion next†¦ And the Goblet of Fire turned red once more; sparks showered out of it; the tongue of flame shot high into the air, and from its tip Dumbledore pulled the third piece of parchment. â€Å"The Hogwarts champion,† he called, â€Å"is Cedric Diggory!† â€Å"No! † said Ron loudly, but nobody heard him except Harry; the uproar from the next table was too great. Every single Hufflepuff had jumped to his or her feet, screaming and stamping, as Cedric made his way past them, grinning broadly, and headed off toward the chamber behind the teachers’ table. Indeed, the applause for Cedric went on so long that it was some time before Dumbledore could make himself heard again. â€Å"Excellent!† Dumbledore called happily as at last the tumult died down. â€Å"Well, we now have our three champions. I am sure I can count upon all of you, including the remaining students from Beauxbatons and Durmstrang, to give your champions every ounce of support you can muster. By cheering your champion on, you will contribute in a very real -â€Å" But Dumbledore suddenly stopped speaking, and it was apparent to everybody what had distracted him. The fire in the goblet had just turned red again. Sparks were flying out of it. A long flame shot suddenly into the air, and borne upon it was another piece of parchment. Automatically, it seemed, Dumbledore reached out a long hand and seized the parchment. He held it out and stared at the name written upon it. There was a long pause, during which Dumbledore stared at the slip in his hands, and everyone in the room stared at Dumbledore. And then Dumbledore cleared his throat and read out – â€Å"Harry Potter.† How to cite Chapter 16 The Goblet of Fire, Essay examples

Journal Of The Research Society Operational-Myassignmenthelp.Com

Question: Discuss About The Journal Of The Research Society Operational? Answer: Introducation According to the taxation provisions of australia, accounting for the purpose of taxation is for the generation of entire consequences resultant to show the activiting within the trading stock (Blakelock and King, 2017). As per the Section 70(10) of the Income Tax Assessment Act 1997, trading stock refers to whichever thing that is been generated or obtained or produced, which is provided for the sale or production or trade purpose in business course. In accordance with the Section 70(10) of the Income Tax Assessment Act 1997, an item or asset of trading stock held in hand at the income year end shall be valued at its actual or market value cost or at the replacement value. Obsolescence means those stocks which are outdated or are of no longer use. The word has been appropriately explained in ITAA 97 in following manner stock which has become outmoded or which has gone out of use. The exact value of this obsolescence will considered as scrap value, in case he stock is put into sale as a scrap. (TR 93/23.Income tax: Trading stock valuation subject to discarded, unused or another uncertain, 2006). The value of obsoletestockshall be valued at zero, if the item cannot be sold (TR 93/23.Income tax: valuation of trading stock subject to obsolescence or other special circumstances,2006). Case analysis and accessibility of trading stock In this present case, Tony produces the gazebo and 2nd hand or used gazebo chair which are considered as his trading stock at income years end, that can be valued at cost or the price of selling or substitution cost, various method can be adopted for various stock items as well. The value of obsoletestockshall be valued at zero or on its value of scrap (Valuing trading Stock, 2017.). Working note Value of trading stock of New Gazebos based on the cost: Item of Cost Value (in $) Labour 70 Material 80 Factory Overheads 100 Total 250 No. of new Gazebos manufactured 10 No. of new Gazebos sold 6 Closing Stock of New Gazebos 4 Value of closing stock of new Gazebos 1000 Value of second-hand Gazebo Chairs: Particulars No. Value/piece(in $) Total Value(in $) Opening stock 5 5 25 Purchase 3 10 30 Total 8 55 Market selling price 20 Cost of replacing 15 No. of chairs sold 4 78 Closing stock 4 As per views of Wilson, Freeman and Freeman (2015) since the acquisition and production of gazebo and chairs are done for sale purpose will further treated as part of cost of trading stock. By taking above computation into account, four new gazebo will be valued at $1000 on 30June 2017. As the value of market selling variates from the existing marketing value of the item, closing price of four used gazebo chairs will be valued at $15, which is replacement cost per chair, which means 4 multiplied by $15 that is $60. Further the nominal value which is $1 can be taken as the obsolete units value. Case description and legal provisions associated with it In accordance with the case, taxpayer is engaged in selling and rendering services of computers. Business purchase of spare parts is utilized to change faulty parts of compute. Hence, the issue to be determined in this case is as follows: If or if not these spare parts will be stated as trading stock? Supposing that the taxpayer is involved in hiring of computer to any individual and using those parts for repairing the faults in the hired computers? Spare parts in hand by the dealer of computer are stated as trading stock, if the supplier makes use of the trading stock in such a way: Direct selling Separate charge is made for any equipment repair or service If an equipment of customer is repaired as per the maintenance agreement with maintain expenses incurred on a continue basis after reasonable interval (Saad, 2014). An equipment of customer is repaired if it is in its warranty period repairing of new and second hand computer tools purchased for the sale purpose (Seluk and A?ral?, 2013) Producing computer equipment for supplementary sale. A computer put into sale or is leased to a buyer along with a guarantee; the same could be of any nature either voluntary, legal or contractual nature, in which these guarantee service are given by labor and parts are provided for specified period at free of cost. At the date of expiry or after the period for which warranty is provided ends, item enter in a agreement of maintenance in which the supplier is entitled to maintain the item in a well condition inclusive of elimination or replacement of faulty parts. Since, the customer has to make payment of yearly maintenance fee in exchange of guaranteed under the provision relating to maintenance on demand. Case analysis and Assess ability of trading stock In the given case, taxpayer sells computer and repairs them too on the basis of maintenance agreement. Thus, both aspects are under the criteria, in which spare parts will be states as trading stock. As per the leasing agreement, in which taxpayer shall lease computer and can repair them too with its held spare parts, and a yearly maintenance fees has to paid to the supplier. If the services are not rendered or are provided which are inclusive in the agreement, no extra charges will be taken from customer. Hence, spare parts specified above are part of provided statutory list. Spare parts are used in order to replace faulty parts in the sold computers or to repair them under the agreement of maintenance will be stated as trading stick in given case (TR 96/D20. Income tax: whether materials, spare parts and packaging items held by a taxpayer supplying services are trading stock, 2017). In case the taxpayer, leases computers to their customer and use those parts to cure faults in those computers, still those spare parts will be considered as trading stock As the lease agreement is nothing but another type of warranty or maintenance management, where the supplier assures the customer of maintaining the equipment in workable condition during the tenure of agreement (Barkoczy, 2017). This means that taxpayer leases the computer to its clients and applies spare parts in its use for the purpose of repairing the defects or any other issue which exist in leased computer (TR 93/20.Income tax: computer spare parts, 1993). Thus, even in this situation spare part will be treated as part of trade stock and there will be no change in answer. The reason behind the same is lease agreement is treated in same manner as warranty or maintenance agreement. References Barkoczy, S., 2017. Core Tax Legislation and Study Guide. OUP Catalogue. Blakelock, S. and King, P., 2017. Taxation law: The advance of ATO data matching. Proctor, The, 37(6), p.18. Wilson, V., Freeman, S. and Freeman, J., 2015. Accounting: A Practical Approach. Pearson Higher Education AU. Seluk, B. and A?ral?, S., 2013. Joint spare parts inventory and reliability decisions under a service constraint. Journal of the Operational Research Society, 64(3), pp.446-458. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109. Pp.1069-1075. TR 93/20.Income tax: computer spare parts. 1993.[Online]. ATO references: NO NO 92/8618-7 ISSN 1039 0731. Available through https://www.ato.gov.au/law/view/document?docid=TXR/TR9320/NAT/ATO/00001. [Accessed on 2nd October 2017]. TR 93/23.Income tax: valuation of trading stock subject to obsolescence or other special circumstances.2006. [Online]. ATO references:NO 92/9428-7 ISSN 1039 - 0731Available through https://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR9323/NAT/ATO/00001. [Accessed on 2nd October 2017]. Valuing trading Stock. 2017. [Online]. Available through https://www.ato.gov.au/business/income-and-deductions-for-business/reconciliation-activities/accounting-for-trading-stock/valuing-trading-stock/. [Accessed on 2nd October 2017]. TR 96/D20. Income tax: whether materials, spare parts and packaging items held by a taxpayer supplying services are trading taxation-law. 2017. [Online]. Available through https://law.ato.gov.au/atolaw/view.htm?docid=DTR/TR96D20/NAT/ATO//. [Accessed on 9th October 2017]. TR 93/23. Income tax: valuation of trading stock subject to obsolescence or other special circumstances. 2017. [Online]. Available through https://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR9323/NAT/ATO//. [Accessed on 9th October 2017].

Health Management System Internal Operation Members

Question: Discuss about theHealth Management Systemfor Internal Operation Members. Answer: Stakeholder Map The below is a quadrant showing a list of the various stakeholders in the health management system. Internal Operation members Health manager General managers Internal-Executive members Doctors. Nurses External-Operation members Adult patients Aged patients External-Executive members Cashiers Cleaners. (DesRoches,2013). The above quadrant shows the various shareholders in the hospital management system where they are categorized into four groups which includes external operation members, external-executive members, Internal-Executive members, Internal Operation members. For the External Operation members there are health manager and general managers where the both managers control the events being carried out in the system. The external executive members consisted of the doctors and nurses where they mainly deal with the patients where they diagnose them and give them treatment including giving prescriptions for their medication. The internal executive members includes the adult and aged patients where they visits hospital seeking medication and also they can be able to able to search information about their health conditions status. However there are various external executive members where there are cashiers and cleaners ,the cashier was able to take the payments from the patients after they get treated ,the cleaners were set to clean the environment and also ensure every cleaning all hospital environment. Questionnaire In order to implement the health management system there are the requirements needed and the following is a question are kindly feel free to give the feedback (Beach,2014). What are your full names___________________________________________________ What is your occupation currently Doctor Nurse Cashier Manager Cleaner. Have you ever received treatment in this or any other hospital yes No. If yes were you diagnosed with any disease yes No. If yes which disease were you diagnosed with __________________________________ Were you tested any test No yes. If yes which of these tests were you done urine diabetes diarrhea malaria. (For cleaners only) .How many times do you clean premises 1 2 more than 2. (For patients only) . After being tested how were the results? Positive Negative. If positive were you given medication yes No (Nguyen,2014). If yes were you able to know the next clinic day or treatment period yes No. If yes how were you receiving the reminder , through phone call online others. For cashier which modes do you receive the payments from the patients Visa If you are doctor do you have all the required equipments yes no (Aldosari,2014). Use Case Diagram and Descriptions. Use Cases Descriptions The use cases are used to describe the events or series of events that are carried out in a system, in the above health management system where there are eight use cases as summarized in the table below. Use Cases Description Actors Registration This use case is used by the various stake holders who includes the patients where they register in the system during their first visit to the hospitals, the mangers are registered and they have various privileges over the other stakeholders, the nurses and the doctors register as well to ensure that they can update the treatment details of the patients, however the cashier registers as well to ensure the payments details for all the patients are updated in the system. Patients Manager Nurse Doctor Cashier Cleaning Health recording This use case is used for recording the patients health details, there are two actors which includes the patients and doctors respectively. Patients Doctor Supporting making of decision This is a use case that is used for making the organization decisions these are done by the doctors and the managers. Doctor Manager Query management This use case is used to ensure that various questions are answered to the patients who need to enquire some information or even the doctors themselves so that they can know how to handle their patients; there are two actors in this that includes the patients and doctors. Patients Doctor Treatment The treatment use case is used by the patients, doctors, and nurses who are able to record the treatment details, however the doctor treats the patients while the nurse give prescriptions to the patients too. Patients Doctor Nurse Making payments This uses case is used by the cashiers and patients where the patients pay the bills to the cashier after the treatment is given, therefore the actors involved are the patients and the cashiers. Cashier Patients Medication This use case is used to ensure that nurses are given medication by the doctors and the drugs are administered after they are prescribed by the doctors, therefore the actors involved are the nurses and the patients. Nurse Patients Cleaning services This use case is used to ensure that the environment is clean and to ensure that the environment is clean; the actor for this use case is the cleaners. cleaners The Key Use Case. In this health system there are various use case , however among those use cases the major use case is the treatment use case where the patients visits the health center seeking medication ,however the doctors attend to them and diagnose them where they then send them to nurses , the nurses gives these patients medications and the prescriptions ,however this use case is the major use case where three major actors patients, doctors and patients are involved. References Aldosari, B. (2014). Rates, levels, and determinants of electronic health record system adoption: A study of hospitals in Riyadh, Saudi Arabia.International journal of medical informatics,83(5), 330-342. Beach, J., Oates, J. (2014). Maintaining best practice in record-keeping and documentation.Nursing Standard,28(36), 45-50. DesRoches, C. M. (2013). Adoption of electronic health records grows rapidly, but fewer than half of US hospitals had at least a basic system in 2012.Health Affairs, 10-1377. Nguyen, L.(2014). Electronic health records implementation: an evaluation of information system impact and contingency factors.International journal of medical informatics,83(11), 779-796.