Timeline of American Literature and Events Essay - 3022 Words

King James I granted the Virginia Company of London a charter to create an English settlement in North America in June 1606. Their goals were to find gold and determine a waterway which would take them to the Orient. The Virginia Company set foot on Jamestown on May 14, 1607 to form the Virginia English Colony. Approximately one third of the colonists survived the winter of the â€Å"Starving Time† in 1609, and fifteen years later in 1624, Virginia became a crown colony when the king dismissed the Virginia Company Charter due to the Algonquians attack which killed over 300 settlers. Jamestown only survived because of a last minute warning but burned down in 1698. Many colonists that survived celebrated May Day on May 1, 1628 with Thomas†¦show more content†¦During a less religious time came the beginning of the Great Awakening, a religious revival movement, in 1734. In the ten years following 1820, Monroe was re-elected president, slavery was not permitted north of the southern border of Missouri with congress dictating foreign slave trades as an â€Å"act of piracy,† the true story of the whaling ship Essex influenced the writing of Moby Dick, and the Republic of Liberia established a West African refuge for American slaves who have been set free. Despite efforts to help freed American slaves find refuge, African Americans were killed for uniting to lead a slave uprising in 1822. Later in 1825, Fanny Wright gave more efforts to abolish slavery and established the Nashoba in Tennessee where slaves could earn their freedom. Slavery was adamantly denounced by Abraham Lincoln who was elected president February 27, 1860; it was at this time he aggressively accused slavery stating the Federal government had â€Å"The power of restraining the extension of the constitution† (Campbell, 2007, para. 1). It was only one year later the Civ il War began with the attack on Fort Sumter in South Carolina on the 12th of April. The Civil War ended April 8, 1865 with the surrender of the Confederate Army. The Confederates began with close to one million soldiers and lost two hundred sixty thousand as compared to the Union which lost three hundred sixty thousand soldiers out of twoShow MoreRelated 1900-1910 Essay1184 Words   |  5 Pagesself-satisfaction, a sure feeling that America is the envy of the world(World History Timeline 1900-1901). The president was Teddy Roosevelt, who enjoyed enormous popularity due to the general happiness of the American people. A thriving industry created many jobs for immigrants and others. A monumental event took place in 1901 when the New York Stock Exchange exceeded 2 million shares for the first time ever (World History Timeline 1900-1901). The tycoon J.P. Morgan created the U.S. Steel Co. in 1901, whichRead MoreEssay on Nazi Book Burning858 Words   |  4 PagesJewish poet Heinrich H eine wrote, â€Å"Where they burn books, they will also ultimately burn people (â€Å"Holocaust History†). These chilling words not only forecasted the events to come, but also went up in flames in Germany during the Nazi book burning. Throughout Germany on May 10, 1933, thousands of people came out to witness these horrid events. These public displays of censorship were monstrous in nature. Book burning is defined as â€Å"the ritual destruction by fire of books or other written materialsRead MoreThe Life and Times of Sir Isaac Newton Essay1609 Words   |  7 Pages(the idea that light rays bend). Furthermore, Hooke also believed that the inverse square makes the planets move. Newton used these ideas to create some of his own (The Editors of Encyclopà ¦dia Britannica). In addition, there were numerous notable literature works that were written during Newton’s life. A couple of notable authors during the late 17th century and early 18th century were John Milton, John Dryden, John Bunyan, Daniel Defoe, and Jonathan Swift. John Milton was an essay writer, poet,Read MoreThe American Character Essay1814 Words   |  8 PagesWashington Irving expertly reflects American history in his piece of 1819 â€Å"Rip Van Winkle.† Unbeknownst to Rip Van Winkle, the colonies are now free of British rule as Irving writes, â€Å"Here a general shout burst from the bystanders—‘A Tory! a Tory! a spy! A refugee! hustle him! Away with him’† (Matthews, 2007, para. 36). Rip enters the village armed, ignorant of the fact that he presents the look of a loyalist. The question of being a refugee is preferable to accusations of being a Tory, as a colonistRead MoreAnalysis Of Quentin Tarantino s The World Of Inglourious Basterds 130 6 Words   |  6 Pagessetting as it portrays actual key figures - Hitler, Goebbels, and Churchill - and events around that time, such as German occupation in Paris and the Holocaust. Even though the film uses actual World War II setting, the story as a whole is a pure fiction. The film is a fictional alternate history of two different, but intertwined plots to assassinate Hitler. In reality, Hitler was not assassinated by the Jews, nor by Americans because he committed suicide. But, in the world of Inglourious Basterds, TarantinoRead MoreInternal And External Captivity By Langston Hughes1739 Words   |  7 Pages Internal and External Captivity In Literature, there are certain themes and notions that are either hidden within the text or stated boldly in direct statements. These themes allow them to accomplish a particular feeling within the reader or reveal a message that will be exemplified when realized. There can be a connection made to a reality known by all by each and every theme, whether it be social disconnect from a constant being of isolation or a sense of torment from a deplorable actionRead More 1870-1880 Essay1417 Words   |  6 Pageshigh and an air of freedom was present throughout the nation. By 1877, it was obvious the United States was beginning to develop into a recognizably modern economic system of making, earning, spending, and living (Brown 60). In 1880, â€Å"over half of American workers worked on farms and only one in twenty worked on manufacturing† (Brown 59). Farmers outnumbered factory by a large number, but factories were still abundant. Child labor occurred after the Civil War as well. By 1872, more than 10,000 childrenRead MoreThe Issue Of Medical Marijuana Programs Essay875 Words   |  4 Pagesstandard care. 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The idea of it is supposed to be that when you work hard, your hard work will then pay off in the end. But more importantly, The American dream is a personal feeling. It is whenRead MoreEssay on Nightfather by Carl Friedman834 Words   |  4 Pagesdetail of the horrendous events they experienced. Although the book Nightfather is fiction, the stories described depict the actual Holocaust exactly. By dissecting the time period of Carl Friedman’s Nightfather, a reader can understand the elements of fiction and realize the impact of history on fictional literature. This book takes place sometime during the 1960s after the Second World War. Some Germans would rather forget it ever happened than acknowledge the disgraceful events that took place during

Madness in The Yellow Wallpaper by Charlotte Perkins Gilman

Madness is the state of being mentally ill. It is the spectrum of behavior characterized by abnormal mental or behavioral patterns. Madness manifests as the violation of societal norms, including becoming a personal danger to one’s self. As a woman in the male-dominated society of the 19th century, the narrator has no control over her own life. This lack of control contributes to her descent into madness. The rest cure prescribed by her physician husband provided the environment for her madness to flourish because it was only in her imagination where she retained some control and could exercise the power of her mind. The Yellow Wallpaper by Charlotte Perkins Gilman centers on the deteriorating mental condition of the female narrator. Gilman’s demonstrates of the progression of her madness throughout the story is reflected in the narrator’s change in attitude toward her husband, her growing obsession with the wallpaper, and her projection of herself as the woman b ehind the wallpaper. The narrator’s relationship with her husband is trusting in the beginning. While she disagrees with her husband that extensive rest would be best for her and believes that pleasant, exciting work and mental stimulation would be better, she believes that he truly knows best and feels guilty for having a dissenting opinion. She states that she has â€Å"schedule prescription for each hour in the day; he takes all care from me, and so I feel basely ungrateful not to value it more† (Gilman 2). HerShow MoreRelatedAnalysis Of The Yellow Wallpaper1727 Words   |  7 PagesAnalysis of the Short Story The Yellow Wallpaper by Charlotte Perkins Gilman. Originally published in January 1892 issue of New England Magazine. Charlotte Perkins Gilman s short story The Yellow Wallpaper was personal to her own struggles with anxiety and depression after the birth of her daughter with her first husband and S. Weir Mitchell s resting cure treatment she received. The Ye llow Wallpaper describes, from the patients point of view, the fall into madness of a woman who is creativelyRead More Madness in The Yellow Wallpaper and The Tell-Tale Heart1679 Words   |  7 PagesMadness in The Yellow Wallpaper and The Tell-Tale Heart Compare the portrayal and use of madness in The Yellow Wallpaper by Charlotte Perkins Gilman and The Tell-Tale Heart by Edgar Allan Poe. Which story did you prefer and why? The Yellow Wallpaper by Charlotte Perkins Gilman and the Tell-Tale Heart by Edgar Allen Poe both describe characters who in the opinion of other people are insane. The characters hysterical behaviour due to their insanity is depicted as the stories progress. TheRead More Theme of Entrapment in The Awakening and The Yellow Wallpaper1239 Words   |  5 PagesEntrapment in The Awakening and The Yellow Wallpaper Topics of great social impact have been dealt with in many different ways and in many different mediums. Beginning with the first women’s movement in the 1850’s, the role of women in society has been constantly written about, protested, and debated. Two women writers who have had the most impact in the on-going women’s movement are Kate Chopin and Charlotte Perkins Gilman. The Awakening and The Yellow Wallpaper are two of feminist literature’sRead MoreDepiction Of Gender Roles And The Stigma Of Mental Illness1273 Words   |  6 PagesThe depiction of gender roles and the stigma of mental illness in â€Å"The Yellow Wallpaper† can be elucidated in different ways. When reading the actual piece, the narrator really does seem to have a very difficult time in her life. It is obvious through several of the articles that she has had a difficult time trying to find her identity, and it has shown through her mental stability. The comparison of the Panop ticon method and Gilman’s own experiences helps to provide a clearer view as to what sheRead MoreThe Yellow Wallpaper, By Lee Smith And Charlotte Perkins Gilman1266 Words   |  6 Pagesand Charlotte Perkins Gilman’s The Yellow Wallpaper, the desire for a women to remain in the domestic sphere had great pressure upon the narrators of both stories. Within both of these texts, the narrators similarly question the traditional structures of women’s only job being the domestic role, how they are programmed to behave and why they must follow these principles. Their solution to this question is through the oulet of writing. The Yellow Wallpaper, written by Charlotte Perkins Gilman, isRead More A Woman Indefinitely Plagued: The Truth Behind The Yellow Wallpaper1318 Words   |  6 Pages A Woman Indefinitely Plagued: The Truth Behind The Yellow Wallpaper In The Yellow Wallpaper, a young woman and her husband rent out a country house so the woman can get over her â€Å"temporary nervous depression.† She ends up staying in a large upstairs room, once used as a â€Å"playroom and gymnasium, [†¦] for the windows are barred for little children, and there are rings and things in the walls.† A â€Å"smoldering unclean yellow† wallpaper, â€Å"strangely faded by the slow-turning sunlight,† lines the walls,Read More The Yellow Wallpaper as an Attack on Radical Feminism1139 Words   |  5 PagesThe Yellow Wallpaper as an Attack on Radical Feminism  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚   â€Å"The Yellow Wallpaper† explores mental illness and, through this exploration, presents a critique of the place of women in a patriarchal society. Interestingly, Charlotte Perkins Gilman never intended the latter. The primary intent of her short story is to criticize of a physician prescribed treatment called rest cure. The treatment, which she underwent, required female patients to â€Å"’live as domestic a life as possible’† (Gilman)Read MoreThe Yellow Wallpaper913 Words   |  4 Pagesâ€Å"The Yellow Wallpaper† For quite a long time before the past century, the female gender had been a race characterized by limited opportunity and the widespread belief of inferiority to the male gender. It was not until the women’s rights movement took off in the 1920’s that women began to enjoy having the same opportunities as men and playing an active role in society. Before that time, women were perceived as being inferior to their male counterparts and received less respect than men. This resultedRead MoreOrigins of Madness in Humans Essay1251 Words   |  6 Pagesocean of madness. Historically, madness had become a common occurrence with women due to several stress factors they must endure on a daily basis: finding a husband, baring children, raising children, find a suitable job, retaining femininity, and more. Authors Charlotte Gilman and Jhumpa Lahiri explored the psyche of two women who were facing very stressful situations. Gilman’s The Yellow-Wallpaper, introduces her reade rs to an unnamed nineteenth century woman who is slowly falling into madness. TheRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman Essay1208 Words   |  5 Pagesthat wallpaper as I did?† the woman behind the pattern was an image of herself. She has been the one â€Å"stooping and creeping.† The Yellow Wallpaper was written by Charlotte Perkins Gilman. In the story, three characters are introduced, Jane (the narrator), John, and Jennie. The Yellow Wallpaper is an ironic story that takes us inside the mind and emotions of a woman suffering a slow mental breakdown. The narrator begins to think that another woman is creeping around the room behind the wallpaper, attempting

HerbicideTolerant Crops Essay Research Paper Patrick DonahoeNats free essay sample

Herbicide-Tolerant Crops Essay, Research Paper Patrick Donahoe Nats 104 3-9-00 Herbicide-Tolerant Crops Crop direction is a vigorous activity that changes as engineerings are developed. Now that were in the new millenary, we are happening new and enhanced ways to better things that consequence us in our mundane lives like, industrial pollution, auto pollution, waste direction, and besides the promotion in herbicide-tolerant harvests. Much promotion have been taking topographic point to do our harvests better and safer to eat without damaging harvests from weedkillers, a chemical that destroys grass and weeds. This engineering has opened a door in the familial planting of harvests all over the U.S. Companies are making new ways to turn harvests without the weeds that seem to be transporting chemicals that are impacting harvests like, maize, murphies, and soya beans. There is contention with genetically altered nutrients due to the low per centum of facts and a batch of hazards that go along with this procedure of this technology. We will write a custom essay sample on HerbicideTolerant Crops Essay Research Paper Patrick DonahoeNats or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Over the past five old ages scientists have been seeking to genetically modify nutrients, and harvests by taking and adding certain cistrons. This procedure gives them a greater shelf life and keeps the veggies from contusing when in theodolite, harmonizing to GM # 8217 ; s proposal on the Internet. They besides inform that the harvests are less likely to free their colour and more significantly, retain more of their foods. In my sentiment this gives the consumer a better merchandise and reduces the sum of waste for the manufacturers and retail merchants. Another benefit mentioned was that it is good for the consumers who need proteins, which are critical for their diets. GM provinces, # 8220 ; Proteins vital to our diets can be added to nutrients which don # 8217 ; t normally incorporate them, which is of import for people missing them. # 8221 ; This promotion seems to hold others interested every bit good, even physicians. Experimenting with DNA, cistrons, and cells helps research human DNA and finally, the remedies for disease. In Texas, scientists have found a chemical compound in the works tailwort that produces gamma linolenic acid, which reduces bosom onslaughts caused by cholesterin. This cistron they ca n be transferred into harvests that produce oils in nutrients such as oleo and ice pick, accordingly doing these fatty nutrients healthier and safer. This promotion in engineering besides has people doubtful on what these companies are making to fuss nature. Harmonizing to the Health and Consumer Protection Agency, genetically engineered nutrient seems to hold jobs that they seem to believe is of import to our wellness and safety. Genetically engineered nutrients incorporating cistrons ensuing from bacteriums and viruses are now get downing to look in stores, incorporating fish and animate being cistrons, without consumer cognition of what # 8217 ; s in the nutrient that they are eating. To the Health and Consumer Protection bureau, this promotes a job that should be reviewed. Informing the populace about what is being processed in the nutrient is really of import because it could forestall person from acquiring ill from whatever cistron he or she is allergic to. Because life beings are extremely complex, familial applied scientists can non perchance foretell what the effects of these cistrons will make when put into nutrients or veggies. Scientists believe that bacteriums will do illness to person # 8217 ; s wellness due to the comple x cistrons of workss and animate beings. In my research I have found out that scientists who make genetically engineered nutrient are in the right way, but need more facts on what happens when you put works and animate being cistrons in nutrients. To me, this does non present an immediate menace toward our wellness, but I do believe that a label should be placed on any bundle on any genetically engineered merchandise. I think what GM is making is a great thought if it helps us happen out more about our Deoxyribonucleic acid and what cistrons can bring around a disease for person who is in demand of a remedy. This type of promotion has good motivations for doing better, long lasting nutrient. If you look at all the benefits from what genetically engineered nutrient brings, it seems to call off all the hazards that are involved in this procedure. Even though we haven # 8217 ; t rather perfected this new engineering, we still must look at what it does for scientific discipline medical specialty and the survey of human DNA. I think this is a great thought every bit long as the consumers safety is looked out really carefully.

Outsourcing Employee Efficiency and Organizational Productivity

Question: Discuss about theOutsourcing for Employee Efficiency and Organizational Productivity. Answer: Introduction: In a business world characterized by the idea of globalization, the importance of outsourcing cannot be overemphasized. Outsourcing is one of the few cost-saving management strategies adopted by an organization, whereby an organization gets its task performed, with the help of external support from a foreign nation. Outsourcing as a recently emerging management trend has captured the attention of a huge number of entrepreneurs, simply because it offers the opportunity of reducing labor and operational cost, while at the same time helping the organization improve employee efficiency and organizational productivity, thereby leading to the organizational success (Oshri et al. 2015). Discussion: According to the Harvard Business Review, outsourcing is one of the most effective business ideas that has taken the world of business by storm over the last 75 years. The process of offshore outsourcing has been largely benefitting the organizations, by helping them focus on the core products and major functions of the company. It is being employed as one of the important strategies of a organization, and it is worth-mentioning that the organizations, working in dynamic markets, such as telecommunications, or professional services, source more than 40% of their operations outside their own country. Some of the greatest benefits of outsourcing as a management technique adopted by an organization, include improvement in the quality of the consumer service, an increase in the shareholder value and increase in the efficiency of the workforce without the need of investing in people or technology (Hirschheim et al. 2013). General Framework: As far as the Australian industry is concerned, the nation has experienced a steady business growth in the field of Business Process Outsourcing. The very reason as to why outsourcing has revolutionized the system of business operation in Australia, is that it offers the benefit of flexibility of business operation, low entry cost, and greater market opportunities to the organizations. Besides, the small Australian organizations, as a result of outsourcing, are capable of getting the ticket of gaining access to IT infrastructure, and other advanced technology that are too expensive for the Australian firms to adopt (Relph and Parker 2014). Australian organizations, such as IBM, Zeidan, Tradesafe Australia Pvt Limited, Active Occupational Health Services, are some of the most recognized organizations of Australia that engage in the process of outsourcing. However, despite the innumerable advantages that outsourcing offers, it also may pose serious threat to an organization, because of the risk of the loss of sensitive data, or even loss of management control over the important functions of the organization (Susomrith and Brown 2013). Individual Components: Among some of the most recognized organizations that have successfully employed the strategy of outsourcing is Telstra. It is important to mention here that the outsourcing method is not only being utilized by the organization for reducing its operational cost, but it also largely benefits the organization in improving the use of its internal resources as well as consumer satisfaction (Bursell et al. 2016). The organization has emerged to be a successful organization, increasing its profitability and revenue-earning capacity by outsourcing its service to countries such as Philippines and India. The organization has succeeded in creating a back office hub, in Manila that has largely helped the organization reduce its labor cost, thereby increasing its annual profit. The organization, in fact has launched the Project New in the year of 2010, that has been largely helpful in eliminating operational cost, by outsourcing a variety of jobs. Outsourcing their call centers as well as consume r service providers has been largely beneficial in this regard. In fact, Telstra as a part of its next move of the outsourcing strategy, has shut down the centre in Perth, to move to Bathurst and the Philippines, as it is likely to offer them greater competitive advantage (Cardona et al. 2014). It should be remembered that Telstra, as one of the premier telecommunication industries of Australia is largely benefitting by outsourcing their service. As a result of the emergence of new players every day in the industry, Telstra has been finding it tough in keeping up with the consumer acquisition as well as retention cost. Hence, Telstra has formed alliance with IBM Global for getting help and support from the latter in streamlining and simplifying its internal procedures and systems, As Richard Allem, the Chief procurement Officer of Telstra claims, the organization has to handle multiple people buying a variety of contracts from the organization, and hence it is highly important for the organization to deliver its functions in a cost effective way, and this is the reason why Telstra employs outsourcing. The organization engages in outsourcing its business activities, such as financial accounting or implementation of IT infrastructure, so that it can focus solely on its busine ss growth. Conclusion: Outsourcing has become the latest and one of the most effective trends in the business world. However, before taking the decision of outsourcing the service, an organization must consider certain important factors. The question as to what service an organization requires, or which service provider is best positioned for serving the purpose are some of the important factors that need to be considered. Reduction in cost, availability of specialized skills, and economies of scale and scope largely benefit organizations like Telstra. However, outsourcing may have adverse impact on the labor force of the home country, and as was the case with Telstra, many organizations often indulge in axing of jobs. Hence, such factors should also be considered while adopting it as an organizational strategy. Reference List: Bursell, S.E., Zang, S., Keech, A.C. and Jenkins, A.J., 2016. Evolving telehealth reimbursement in Australia.Internal Medicine Journal,46(8), pp.977-981. Cardona, J.C., Stanojevic, R. and Laoutaris, N., 2014, December. Collaborative consumption for mobile broadband: A quantitative study. InProceedings of the 10th ACM International on Conference on emerging Networking Experiments and Technologies(pp. 307-318). ACM. Hirschheim, R., Heinzl, A. and Dibbern, J. eds., 2013.Information Systems Outsourcing: enduring themes, emergent patterns and future directions. Springer Science Business Media. Oshri, I., Kotlarsky, J. and Willcocks, L.P., 2015.The Handbook of Global Outsourcing and Offshoring 3rd Edition. Palgrave Macmillan. Relph, A. and Parker, D., 2014. Outsourcing: a strategic risk.Management Services,58(3), pp.20-24. Susomrith, P. and Brown, A., 2013. Motivations for HR outsourcing in Australia.The International Journal of Human Resource Management,24(4), pp.704-720.

Apollo Program Details

Cashflow statement Essay Example

Cashflow statement Essay Example Cashflow statement Essay Cashflow statement Essay Questions, Exercises, and Problems: Answers and Solutions 1. 1The first question at the end of each chapter asks the student to review the important terms and concepts discussed in the chapter. Students may wish to consult the glossary at the end of the book in addition to the definitions and discussions in the chapter. 1. 2Setting Goals and Strategies: Although a charitable organization must obtain sufficient resources to fund its operations, it would not pursue profits or wealth increases as goals. A charitable organization would direct its efforts toward providing services to its constituencies. Financing: A charitable organization may obtain some or all of its financing from donations (contributions). A charitable organization does not issue common stock or other forms of shareholders’ equity, nor does it have retained earnings. Investing: Similar to business firms, charitable organizations acquire productive capacity (for example, buildings) to carry out their activities. Operations: A charitable organization might prepare financial statements that compare inflows (for example, contributions) with outflows. While these statements might appear similar to income statements, there would be no calculation of net income because the purpose of the charitable organization is to provide services to its constituents, not seek profits. 1. 3The balance sheet shows assets, liabilities and shareholders’ equity as of a specific date (the balance sheet date), similar to a snapshot. The ncome statement and statement of cash flows report changes in assets and liabilities over a period of time, similar to a motion picture. 1. 4The auditor evaluates the accounting system, including its ability to record transactions properly and its operational effectiveness, and also determines whether the financial reports prepared by the firm’s managers conform to the requirements of the applicable authoritative guidance. The auditor provides an audit opinion that refle cts his professional conclusions. For most publicly traded firms in the U. S. the auditor also provides a sepa- 1. 4 continued. rate opinion on the effectiveness of the firm’s internal controls over financial reporting. 1. 5Management, under the oversight of the firm’s governing board, prepares the financial statements. 1. 6Employees and suppliers of goods such as raw materials or merchandise often provide the services or goods before they are paid. The firm has the benefit of consuming or using the goods or services before it transfers cash to the employees and suppliers. The length of the financing period is the number of days between when the employees and suppliers provide goods and services and when the firm pays cash to those employees and suppliers. 1. 7Accounts receivable represent amounts owed by customers for goods and services they have already received. The customer, therefore, has the benefit of the goods and services before it pays cash. The length of the financing period is the number of days between when the customer receives the goods and services and when the customer pays cash to the seller of those goods and services. . 8Both kinds of capacity represent investments in long-lived assets, with useful lives (or service lives) that can extend for several or many years. They differ in that land, buildings, and equipment represent physical capital, while patents and licenses represent intangible or intellectual capital. 1. 9A calendar year ends on December 31. A fiscal year ends on a date that is determined by the firm, perhaps based on i ts business model (for example, many retailers choose a fiscal year end that is close to the end of January). A firm can choose the calendar year as its fiscal year, and many do. Both calendar years and fiscal years have 12 months. 1. 10Most firms report the amounts in their financial statements using the currency of the country where they are incorporated and conduct most of their business activities. Some firms use a different currency. 1. 11A current item is expected to result in a cash receipt (assets such as accounts receivable) or a cash payment (liabilities such as accounts payable) within approximately one year or less. A noncurrent item is expected to generate cash over periods longer than a year (assets, such as factory buildings that will be used to produce goods for sale over many years) or use cash over periods longer than a year (liabilities such as long term debt). Users of financial statements would likely be interested in this distinction because the distinction provides information about short term cash flows separately from long term cash flows). 1. 12Historical amounts reflect the amounts at which items entered the firm’s balance sheet, for example, the acquisition cost of inventory. Historical amounts reflect economic conditions at the time the firm obtained assets or obtained financing. Current amounts reflect values at the balance sheet date, so they reflect current economic conditions. For example, the historical amount for inventory is the amount the firm paid to obtain the inventory and the current amount for inventory is the amount for which the firm could sell the inventory today. 1. 13An income statement connects two successive balance sheets through its effect on retained earnings. Net income that is not paid to shareholders as dividends increases retained earnings. A statement of cash flows connects two successive balance sheets because it explains the change in cash (a balance sheet account) from operating, financing, and investing activities. The statement of cash flows also shows the relation between net income and cash flows from operations, and changes in assets and liabilities that involve cash flows. 1. 14The U. S. Securities and Exchange Commission (SEC) is the government agency that enforces the securities laws of the U. S. , including those that apply to financial reporting. The Financial Accounting Standards Board (FASB) is the private-sector financial accounting standard setter in the U. S. The International Accounting Standards Board (IASB) is a private- sector financial accounting standard setter that promulgates accounting standards that are required or permitted to be used in over 100 countries. Neither the FASB nor the IASB has any enforcement powers. 1. 15U. S. GAAP must be used by U. S. SEC registrants and may be used by other firms as well. International Financial Reporting Standards (IFRS) may be used by non-U. S. firms that list and trade their securities in the U. S, and these firms may also use U. S. GAAP. 1. 16The purpose of the conceptual framework developed by the Financial Accounting Standards Board (FASB) is to guide the standard setting decisions of the FASB. For example, the conceptual framework specifies the purpose of financial reporting, and the qualitative characteristics of financial information that would serve that purpose. FASB board members use this conceptual structure as they consider solutions to accounting issues. 1. 17The accrual basis of accounting is based on assets and liabilities, not on cash receipts and disbursements. It provides a better basis for measuring performance because it is based on revenues (inflows of assets from customers) not cash receipts from customers, and on expenses (outflows of assets from generating revenues) not cash payments. It matches revenues with the costs associated with earning those revenues and is not sensitive to the timing of expenditures. 1. 18(Colgate Palmolive Company; understanding the balance sheet. ) a. Property, plant and equipment, net = $3,015. 2 million. b. Noncurrent assets = $6,493. 5 (= $3,015. 2 + $2,272. 0 + $844. 8 + $361. 5). c. Long-term debt = $3,221. million. d. Current assets – Current liabilities = $3,618. 5 – $3,162. 7 = $455. 8 million. e. Yes, Colgate has been profitable since its inception. We know this because its Retained Earnings, of $10,627. 5 million, is positive. Colgate may have had a loss in one or more prior years; cumulatively, it has had positive income. f. Total Liabilities/Total Assets = $7,825. 8/$10,112. 0 = 77 . 4%. g. Total Assets = Total Liabilities + Shareholders’ Equity $10,112. 0=$7,825. 8+$2,286. 2 1. 19(Mayr Melnhof Karton; understanding the income statement. ) a. Cost of Goods Sold = (1,331,292. 1 thousand. b. Selling and distribution expenses = (172,033. 4 thousand. c. Gross margin percentage = 23. 4% (= (405,667. 1/(1,736,959. 2). d. Operating profit = (169,418. 2 thousand. Profit before tax = (170,863. 9 thousand. Difference equals (1,445. 7 thousand (= (169,418. 2 – (170,863. 9). The items comprising this difference are sources of income (expense) of a nonoperating nature for Mayr Melnhof. e. Effective tax rate = (54,289. 9/(170,863. 9 = 31. 8%. f. Profit = (116,574. 0 thousand. 1. 20(Bed, Bath and Beyond, Inc. ; understanding the statement of cash flows. ) a. Cash inflow from operating activities = $614,536 thousand. . Cash inflow from investing activities = $101,698 thousand 1. 20 continued. c. Cash inflow used in financing activities = $705,531 thousand. d. Net cash flow equals $10,703 thousand (= $614,536 + $101,698 – $705,531). e. Change in cash balance equals $10,703 thousand (= $224,084 – $213,381). The increase was attributable to the net cash inflow during the year of the same amount, $10,703 thousand. 1. 21(Alcatel-Lucent; balance sheet relations. ) (Amounts in Millions) Share- CurrentNoncurrentCurrentNoncurrentholders’ Assets+Assets=Liabilities+Liabilities+Equity (20,000+(29,402=(15,849+? (17,154 Noncurrent liabilities total (16,399 million. 1. 22(Gold Fields Limited; balance sheet relations. ) (Amount in Millions of Rand) Share- CurrentNoncurrentCurrentNoncurrentholders’ Assets+Assets=Liabilities+Liabilities+Equity R6,085. 1+R49,329. 8=R4,360. 1+R13,948. 4+? Shareholders’ Equity totals R37,106. 4 million. 1. 23(Rolls Royce Group Plc. ; income statement relations. ) Sales? 7,435 Less Cost of Sales(6,003) Gross Margin? 1,432 Less Other Operating Expenses(918) Loss on Sale of Business(2) Net Financing Income221 Profit before Taxes? 733 Less Tax Expense(133) Net Income? 600 1. 4(General Motors Corporation; income statement relations. ) Sales$207,349 Cost of Sales(164,682) Other Operating Expenses(50,335) Net Finan cing Income5,690 Net Loss$(1,978) 1. 25(Gold Fields; retained earnings relations) (Amounts in Millions of Rand) RetainedRetained Earnings NetDividendsEarnings at End ofIncomeDeclared=at End of 2006+for 2007–for 20072007 R4,640. 9+R2,362. 5–? =R5,872. 4 Dividends declared during 2007 totaled R1,131. 0 million. 1. 26(Sterlite Industries; retained earnings relations. ) (Amounts in Millions of Rupees) RetainedRetained Earnings NetDividendsEarnings March 31,IncomeDeclared=March 31, 006+for 2006–for 20062007 Rs26,575+? –Rs3,544=Rs70,463 Net income for the year ended March 31, 2007 (fiscal 2006) was Rs47,432 million. 1. 27(Target Corporation; cash flow relations. ) (Amounts in Millions) Cash atCash FlowCash FlowCash FlowCash at Feb. 3,fromfromfromFeb. 2, 2007+Operations+Investing+Financing=2008 $813+$4,125+$(6,195)+$3,707=? Cash balance at February 3, 2008 = $2,450 million. 1. 28(Edeneor S. A. ; cash flow relations. ) (Amounts in Millions) Cash atCash FlowCash F lowCash FlowCash at End offromfromfromEnd of 2006+Operations+Investing+Financing=2007 Ps32,673+Ps427,182+? +Ps(21,806)=Ps101,198 The net cash outflow for investing for 2007 = Ps(336,851) million. 1. 29(Kenton Limited; preparation of simple balance sheet; current and noncurrent classifications. ) January 31, 2008 Assets Cash? 2,000 Inventory12,000 Prepaid Rent24,000 Total Current Assets? 38,000 Prepaid Rent? 24,000 Total Noncurrent Assets? 24,000 Total Assets? 62,000 Liabilities and Shareholders’ Equity Accounts Payable? 12,000 Total Current Liabilities? 12,000 Total Noncurrent Liabilities Total Liabilities? 12,000 Common Stock? 50,000 Total Shareholders’ Equity? 50,000 Total Liabilities and Shareholders’ Equity? 62,000 1. 0(Heckle Group; preparation of simple balance sheet; current and noncurrent classifications. ) June 30, 2008 Assets Cash(720,000 Total Current Assets(720,000 Property, Plant and Equipment(600,000 Patent120,000 Total Noncurrent Assets(720,000 Total Assets(1,440,000 Liabilities and Shareholders’ Equity Accounts Payable(120,000 Total Current Liabilities(120,000 Note P ayable(400,000 Total Noncurrent Liabilities(400,000 Total Liabilities(520,000 Common Stock(920,000 Total Shareholders’ Equity(920,000 Total Liabilities and Shareholders’ Equity(1,440,000 1. 31Boeing Company; accrual versus cash basis of accounting. a. Net Income = Sales Revenue – Expenses = $66,387 million– $62,313 million = $4,074 million. Net Cash Flow = Cash Inflows– Cash Outflows = $65,995 million– $56,411 million = $9,584 million. b. Cash collections may exceed revenues for at least two reasons. First, Boeing may have collected in 2007 on customer credit sales made in 2006. Second, Boeing may have collected cash from customers in advance of providing them with goods and services. c. Cash payments may be less than expenses for at least two reasons. First, Boeing may have received goods and services from suppliers, but not yet paid for those items (i. e. the amounts are to be paid in the next year). Second, Boeing may have accrued expense s in 2007 that will be paid in cash in future periods; an example would be the accrual of interest expense on a bond that will be paid the next year. 1. 32(Fonterra Cooperative Group Limited; accrual versus cash basis of accounting. ) Calculation of net income for the year ended May 31, 2007: May 31, 2007 Revenue$13,882 Cost of Goods Sold(11,671) Interest and Other Expenses(2,113) Income before Taxes$98 Tax Expense$(67) Net Income$31 Calculation of net cash flow for the year ended May 31, 2007: May 31, 2007 Cash Receipts from Customers$13,882 Miscellaneous Cash Receipts102 Total Cash Receipts$13,996 Cash Payments to Employees and Creditors$(5,947) Cash Payments to Milk Suppliers(6,261) Cash Payments for Interest Costs(402) Cash Payments for Taxes(64) Total Cash Payments$(12,674) Net Cash Flow$1,322 1. 33(Dragon Group International Limited; balance sheet relations. ) (Amounts in Millions) The missing items appear in boldface type below. 20072006 Assets Current Assets$170,879$170,234 Noncurrent Assets28,94517,368 Total Assets$199,824$187,602 Liabilities and Shareholders Equity Current Liabilities$139,941$126,853 Noncurrent Liabilities7,0107,028 Total Liabilities$146,951$133,881 Shareholders Equity$52,873$53,721 Total Liabilities and Shareholders Equity$199,824$187,602 1. 34(Lenovo Group, Inc. ; balance sheet relations. ) The missing items appear in boldface type below. 20082007 Assets Current Assets$4,705,366$3,062,449 Noncurrent Assets2,494,4812,388,389 Total Assets$7,199,847$5,450,838 Liabilities and Shareholders Equity Current Liabilities$4,488,461$3,527,504 Noncurrent Liabilities1,098,123789,058 Total Liabilities$5,586,584$4,316,562 Shareholders Equity$1,613,263$1,134,276 Total Liabilities and Shareholders Equity$7,199,847$5,450,838 1. 5(Colgate Palmolive Company; income statement relations. ) The missing items appear in boldface type below. 200720062005 Sales$13,790$12,238$11,397 Cost of Goods Sold(6,042)(5,536)(5,192) Selling and Administrative Expenses(4,973)(4,355)(3,921) Other (Income) Expense(121)(186)(69) Interest Expense, Net(157)(159)(136) Income Tax Expense(759)(648)(728) Net Income$1,738$1,354$1,351 1. 36(Pol o Ralph Lauren; income statement relations. ) (Amounts in Millions) The missing items appear in boldface type below. 200720062005 Net Revenues$4,295. 4$3,746. 3$3,305. 4 Cost of Goods Sold(1,959. 2)(1,723. 9)(1,620. ) Selling and Administrative Expenses(1,663. 4)(1,476. 9)(1,377. 6) Operating Income$672. 8$545. 5$306. 9 Other Income (Expense)(34. 0)(43. 8)(2. 7) Interest Income (Expense), Net4. 51. 2(6. 4) Income Tax Expense(242. 4)(194. 9)(107. 4) Net Income$400. 9$308. 0$190. 4 1. 37(Ericsson; statement of cash flows relations. ) ERICSSON Statement of Cash Flows (Amounts in SEK Millions) 2007 20062005 Operations: Revenues, Net of ExpensesSEK19,210SEK18,489SEK16,669 Cash Flow from OperationsSEK19,210SEK18,489SEK16,669 Investing: Acquisition of Property and EquipmentSEK(4,319)SEK(3,827)SEK(3,365) Acquisition of Businesses(26,292)(18,078)(1,210) Sale Property and Equipment152185362 Sale of Short-Term Invest- ments3,4996,1806,375 Other Investing Activities(573)663(1,131) Cash Flow from InvestingSEK(27,533)SEK(14,877)SEK1,031 Financing: Proceeds from BorrowingsSEK15,587SEK1,290SEK657 Repayment of Borrowings(1,291)(9,510)(2,784) Sale of Common Stock94124174 Dividends Paid(8,132)(7,343)(4,133) Other Financing Activities40658(288) Cash Flow from FinancingSEK6,664SEK(15,381)SEK(6,374) Change in CashSEK(1,659)SEK(11,769)SEK11,326 Cash, Beginning of Year29,96941,73830,412 Cash, End of YearSEK28,310SEK29,969SEK41,738 1. 38(Jackson Corporation; statement of cash flows relations. ) JACKSON CORPORATION Statement of Cash Flows (Amounts in Millions) 2008 20072006 Operations: Revenues Increasing Cash$19,536$19,083$17,233 Expenses Decreasing Cash(16,394)(18,541)(18,344) Cash Flow from Operations$3,142$542$(1,111) Investing: Sale of Property, Plant and Equipment$332$401$220 Acquisition of Property, Plant and Equipment(3,678)(3,640)(1,881) Other Investing Transactions71(1,501)268 Cash Flow from Investing$(3,275)$(4,740)$(1,393) Financing: Proceeds of Long-Term Borrow- ng$836$5,096$3,190 Issue of Common Stock67373 Repayments of Long-Term Debt(766)(922)(687) Cash Flow from Financing$137$4,211$2,506 Change in Cash$4$13$2 Cash, Beginning of Year117104102 Cash, End of Year$121$117$104 1. 39(JetAway Airlines; preparing a balance sheet and an income statement. ) a. JETAWAY AIRLINES Balance Sheet (Amounts in Thousands) Sept. 30,Sept. 30, 20082007 Assets Cash$378,511$41 8,819 Accounts Receivable88,79973,448 Inventories50,03565,152 Other Current Assets56,81073,586 Total Current Assets$574,155$631,005 Property, Plant and Equipment (Net)4,137,6105,008,166 Other Noncurrent Assets4,23112,942 Total Assets$4,715,996$5,652,113 1. 39 a. continued. Liabilities and Shareholders Equity Accounts Payable$157,415$156,755 Current Maturities of Long-Term Debt11,9967,873 Other Current Liabilities681,242795,838 Total Current Liabilities$850,653$960,466 Long-Term Debt623,309871,717 Other Noncurrent Liabilities844,116984,142 Total Liabilities$2,318,078$2,816,325 Common Stock$352,943$449,934 Retained Earnings2,044,9752,385,854 Total Shareholders Equity$2,397,918$2,835,788 Total Liabilities and Shareholders Equity$4,715,996$5,652,113 b. JETAWAY AIRLINES Income Statement (Amounts in Thousands) For the Year Ended: Sept. 30, 2008 Sales$4,735,587 Salaries and Benefits Expense(1,455,237) Fuel Expense(892,415) Maintenance Expense(767,606) Other Operating Expenses(1,938,753) Interest Expense(22,883) Interest Income14,918 Net Income$(326,389) c. Retained Earnings, September 30, 2007$2,385,854 Plus Net Loss for 2008(326,389) Less Dividends Declared during 2008 (Plug)(15,390) Retained Earnings, September 30, 2008$2,044,075 1. 40(Block’s Tax and Bookkeeping Services; cash versus accrual basis accounting. ) a. Income for July, 2008: (1)Cash Basis Accounting Sales Revenues$13,000 Rent (Office)(6,000) Rent Equipment(12,000) Office Supplies Expense(370) Income (Loss)$(5,370) 1. 40 a. continued. (2)Accrual Basis Accounting Sales Revenues$44,000 Rent (Office)(2,000) Rent (Equipment)(2,000) Salaries Expense(6,000) Office Supplies Expense(90) Interest Expense(133) Income (Loss)$33,777 b. Cash on Hand: Beginning Balance, July 1$0 Financing Sources and (Uses): Jack Block Share Purchase40,000 Bank Loan20,000 Total Financing Sources$60,000 Operating Sources and (Uses): Cash Collected from Customers$13,000 Office Rent(6,000) Equipment Rental(12,000) Office Supplies Expense(370) Net Operating Uses$(5,370) Ending Balance, July 31$54,630 The ending balance in cash contains the effects of both operating activities, which have net cash flow of $(5,370) and financing activities, which have net cash flow of $60,000. The firm is financing its operating activities with a bank loan and with funds invested by its owner; both of these sources of funds represent claims on the firm’s assets, not increases in net assets. 1. 41(Stationery Plus; cash basis versus accrual basis accounting. ) a. Income for November, 2008: (1)Cash Basis Accounting Sales$23,000 Cost of Merchandise(20,000) Rent(9,000) Salaries(10,000) Utilities(480) Income (Loss)$(16,480) 1. 41 a. continued. (2)Accrual Basis Accounting Sales$56,000 Cost of Merchandise(29,000) Rent(1,500) Salaries(10,000) Utilities(480) Interest(1,000) Income (Loss)$14,020 b. Income for December, 2008: (1)Cash Basis Accounting Sales Made in November, Collected in December$33,000 Sales Made and Collected in December34,000 Cost of Merchandise Acquired in November and Paid in December(20,000) Cost of Merchandise Acquired and Paid in December(27,500) Salaries(10,000) Utilities(480) Interest(2,000) Income (Loss)$7,020 (2)Accrual Basis Accounting Sales$62,000 Cost of Merchandise(33,600) Rent(1,500) Salaries(10,000) Utilities(480) Interest(1,000) Income (Loss)$15,420 1. 42(ABC Company; relation between net income and cash flows. ) a. [pic] January$875$1,000$750$1,125 February1,1251,0001,500625 March6251,5001,875250 April2502,0002,2500 1. 42 continued. b. The cash flow problem arises because of a lag between cash expenditures incurred in producing goods and cash collections from customers once the firm sells those goods. For example, cash expenditures during February ($1,500) are for goods produced during February and sold during March. Cash is not collected from customers on these sales, however, until April ($2,000). A growing firm must generally produce more units than it sells during a period if it is to have sufficient quantities of inventory on hand for future sales. The cash needed for this higher level of production may well exceed the cash received from the prior periods sales. Thus, a cash shortage develops. The difference between the selling price of goods sold and the cost of those goods equals net income for the period. As long as selling prices exceed the cost of the goods, a positive net income results. As the number of units sold increases, net income increases. A firm does not necessarily recognize revenues and expenses in the same period as the related cash receipts and expenditures. Thus, cash decreases, even though net income increases. c The income statement and statement of cash flows provide information about the profitability and liquidity, respectively, of a firm during a period. The fact that net income and cash flows can move in opposite directions highlights the need for information from both statements. A firm without sufficient cash will not survive, even if it perates profitably. The balance sheet indicates a firms asset and equity position at a moment in time. The deteriorating cash position is evident from the listing of assets at the beginning of each month. Examining the cash receipts and disbursements during each month, however, identifies the reasons for the deterioration. d. Strategies for dealing with the cash flow problem center around (a) reducing the lag b etween cash outflows to produce widgets and cash inflows from their sale, and (b) increasing the margin between selling prices and production costs. To reduce the lag on collection of accounts receivable, ABC might: (1)Provide to customers an incentive to pay faster than 30 days, such as offering a discount if customers pay more quickly or charge interest if customers delay payment. (2)Use the accounts receivable as a basis for external financing, such as borrowing from a bank and using the receivables as collateral or selling (factoring) the receivables for immediate cash. (3)Sell only for cash, although competition may preclude this alternative. To delay the payment for widgets, ABC might: 1. 42 d. continued. ) Delay paying its suppliers (increases accounts payable) or borrow from a bank using the inventory as collateral (increases bank loan payable). 2) Reduce the holding period for inventories by instituting a just-in-time inventory system. This alternative requires ordering raw materials only when needed in production and manufacturing widgets only to customer orders. Demand appears to be sufficiently predictable so that opp ortunities for a just-in-time inventory system seem attractive. To increase the margin between selling price and manufacturing cost, ABC might: 1)Negotiate a lower purchase price with suppliers of raw materials. (2)Substitute more efficient manufacturing equipment for work now done by employees. (3)Increase selling prices. The cash flow problem is short-term because it will neutralize itself by June. This neutralization occurs because the growth rate in sales is declining (500 additional units sold on top of an ever-increasing sales base). Thus, the firm needs a short-term solution to the cash flow problem. If the growth rate were steady or increasing, ABC might consider obtaining a more permanent source of cash, such as issuing long-term debt or common stock. . 43(Balance sheet and income statement relations. ) a. Bushels of wheat are the most convenient in this case with the given information. This question emphasizes the need for a common measuring unit. 1. 43 continued. b. IVAN AND IGOR Comparative Balance Sheets (Amounts in Bushels of Wheat) IVAN IGOR BeginningEnd ofBeginningEnd of Assetsof Period Period of Period Period Wheat2022310105 Fertilizer21 Ox40364036 Plow2 Land100100 50 50 Total Assets162359101193 Liabilities and Owner’s Equity Accounts Payable3- Owner’s Equity162356101193 Total Liabilities and Owner’s Equity162359101193 Questions will likely arise as to the accounting entity. One view is that there are two accounting entities (Ivan and Igor) to whom the Red Bearded Baron has entrusted assets and required a periodic reporting on stewardship. The â€Å"owner† in owner’s equity in this case is the Red Bearded Baron. Another view is that the Red Bearded Baron is the accounting entity, in which case financial statements that combine the financial statements for Ivan and Igor are appropriate. Identifying the accounting entity depends on the intended use of the financial statements. For purposes of evaluating the performance of Ivan and Igor, the accounting entities are separate- Ivan and Igor. To assess the change in wealth of the Red Bearded Baron during the period, the combined financial statements reflect the accounting entity. 1. 43 continued. c. IVAN AND IGOR Comparative Income Statement (Amounts in Bushels of Wheat) IVANIGOR Revenues243138 Expenses: Seed2010 Fertilizer21 Depreciation on Ox44 Plow31 Total Expenses2916 Net Income 214 122 Chapter 1 does not expose students to the concept of depreciation. Most students, however, grasp the need to record some amount of expense for the ox and the plow. d. (Amounts in Bushels of Wheat)IVANIGOR Owner’s Equity, Beginning of Period162101 Plus Net Income214122 Less Distributions to Owner(20)(30) Owner’s Equity, End of Period 356 193 e. We cannot simply compare the amounts of net income for Ivan and Igor because the Red Bearded Baron entrusted them with different amounts of resources. We must relate the net income amounts to some base. Several possibilities include: IVANIGOR Net Income/Average Total Assets82. 2%83. % Net Income/Beginning Total Assets132. 1%120. 8% Net Income/Average Noncurrent Assets155. 1%137. 1% Net Income/Beginning Noncurrent Assets152. 9%135. 6% Net Income/Average Owner’s Equity 82. 6%83. 0% Net Income/Beginning Owner’s Equity132. 1%120. 8% Net Income (in bushels)/Acre10. 7012. 20 This question has no definitive answer. Its purpose is to get students to think about performance measurement. The instructor may or may not wish to devote class time at this point discussing which base is more appropriate.

Rich media Essay Example | Topics and Well Written Essays - 2000 words

Rich media - Essay Example Upon acknowledging all forms, it conducts a rational appraisal of both good and bad aspects of the presentation. Shir (2005) agree that aspectual analysis suggest mechanisms through which users can avoid experience with negative aspects while reaping optimal benefits from good characteristics in acknowledging facts about cigarettes. Evaluation employed original responses elicited from the experience of target individuals. These individuals serves as the most appropriate population for ensuring both verbal and non-verbal responses from the use of flash presentation in learning positive and negative effects of cigarette consumption in the society. Sampled individuals who participated in the aspectual analysis were all my friends listed below. i. Ahmed. ii. Alex. iii. Nick. Spatial aspect With respect to spatial aspect, evaluation takes into consideration elements of volume and mass space taken by the entire application. This cigarette application takes approximately 10MB on a computer hard disk memory or internet storage space. According to Sammons (2012), the application requires small to medium display screens to enhance its graphics and interactions. Alex was concerned with the memory size because he could not use a medium flash disk to transfer the application from one computer to another. On the other hand, Ahmed appreciated the fact that wider screens enhanced graphical clarity. He preferred to use a 30 inch flat screen TV to access the application. Nick acknowledges the fact that he could store the medium-sized application in his Gmail account and access it from any place with internet access. Kinematic Aspects Users of this application will be able to navigate through different parts in an easy and convenient manner. The main page contains animated options meant to facilitate interaction between the application and the user. Sammons (2012) assert that interactive animations allow users to move from one scene to another without starting over again. Alex sa ys that the animation saves time by allowing him to move directly to preferred scenes. Ahmed had a negative experience in the aspect of kinematics. The loading page allowed the next page to come up without any effect required. This lack of control in scene movement does not give Ahmed enough time to experience the loading page. On the other hand, Nick appreciates that shortcuts allows easier movement from one scene to another; hence allowing for customized manipulation of the application. Quantitative aspect The quantitative aspect of information contained in the application remains as the main challenge in accessing all materials. As acknowledged earlier, the system uses contents of different forms. According to Joao and Gomes (2010), factual information is presented in text form. On the other hand, visual effects employ the use of animations like the foot stepping on a packet of cigarette. Cumulatively, all scenes take substantial time to experience. Alex says that entire coverage could take an entire afternoon. This means a significant amount of time is spent on the application. According to Ahmed, the small quantity of text, animation and audio content of each scene facilitates convenience with respect to time. Nick had a negative experience on quantity because he could not complete the entire application without going for breaks. Physical aspect Granitzer (2011) say that visual and audio effects on the application elicit physical effects on users. In the loading