Tuesday, January 28, 2020
Athena in the Odyssey vs. Virgil in the Inferno Essay Example for Free
Athena in the Odyssey vs. Virgil in the Inferno Essay Two of the greatest works ever written, The Odyssey by Homer and The Inferno by Dante, are detailed, multi-sectioned poems about the journeyââ¬â¢s of two men. In each story, the main character is given some sort of guidance by another character in order to aid them in their travels. In The Odyssey, Athena is portrayed as the protector to Odysseus on his journey back home from the Trojan War to his family in Ithaca. In The Inferno, Virgil is requested to lead Dante through the depths of Hell in order to save his soul. Many similarities can be seen between the two characters as they both served as advice givers, protectors, and guides for the main character. While the two guides seem very alike in the wayââ¬â¢s they help, it turns out that many differences can be observed between their ways. Athena and Virgil can both be perceived as escorts in the main charactersââ¬â¢ journey, but they both are leading their pupils towards different endings and these endings can be representative of a much larger purpose that describes the two authorsââ¬â¢ views on life at the time each poem was written. In Greek mythology, Athena is regarded as the goddess of Wisdom. She uses her wisdom to aid Odysseus on his journey back home to his family, through various trials and tribulations. Athenaââ¬â¢s guidance can be seen when Odysseus is finally being allowed to leave Calypsoââ¬â¢s island, which outraged Poseidon. Poseidon sends a great wave to wreck Odysseusââ¬â¢s ship and possibly drown him in the vast ocean but instead Athena helps him survive. ââ¬Å"But Zeusââ¬â¢s daughter Athena countered him at once./ The rest of the winds she stopped right in their tracks,/commanding them all to hush now, go to sleep./ All but the boisterous North-she whipped him up/ and the goddess beat the breakers flat before Odysseus,/ dear to Zeus, so he could reach the Phaeacians,/ mingle with men who love their long oars/ and escape his death at last.â⬠(Ody. 5. 421-427). Another example of Athena protecting Odysseus is during the great battle in the hall when Odysseus finally confronts his wifeââ¬â¢s suitors. Athena appears to Odysseus in the form of Mentor and tries to motivate Odysseus to kill all the suitors off with threats and accusations. She even commands the suitors to through their spears at Odysseus all at once. ââ¬Å"At his command,/ concentrating their shots, all six hurled as one/ but Athena sent to whole salvo wide of the markâ⬠¦Ã¢â¬ (Ody. 22. 267-269). Odysseus sees that all of his men are untouched by the suitorââ¬â¢s spears, and this action propels him to take charge and lead an attack on the suitors. Each time Athena guides or protects Odysseus, itââ¬â¢s in order to save his life. She desperately wants Odysseus to get home because Odysseus is a war hero and a King, very much deserving of a safe return home. Athena thinks very highly of Odysseus because he is such a great warrior and she feels he exemplifies the virtue of excellence. Itââ¬â¢s easy to see how the ideals of society on life and death in Homerââ¬â¢s 7th Century BC times are portrayed through Athenaââ¬â¢s help. The people of this time were most concerned on how you lived your life during the time you had. For them there was no glorious afterlife, so there was no need to try and save your soul to reap the prize of a great time after death. Homer uses Athena as Odysseusââ¬â¢s guide to get back home and live out the rest of his life the way he pleases. Heââ¬â¢s spent his time as a warrior and won his most important battles before the beginning of the poem, so now he deserves to live out the rest of his l ife in peace with those he loves the most. Once he arrives home and fights off his wifeââ¬â¢s suitors (with the help of Athena of course) he will finally be free in a sense to enjoy his life. In Danteââ¬â¢s The Inferno, Virgil serves as a guide for Dante through the depths of Hell. Virgil is widely considered an allegory for human reason. Reason is needed in a Christian worldview in order to control emotion and desire from taking control allowing for acts of sin. Reason is Godââ¬â¢s gift to mankind, a way of staying on the right path and avoiding the dark side of life, if it is used properly. Virgil was requested to help a lost Dante save his soul by Danteââ¬â¢s departed love, Beatrice, who represents Godââ¬â¢s grace. Virgil leads Dante through Hell in order for him to learn the descriptions of sins and their consequences. Virgil is with Dante through out his entire journey, unlike Athena who only appears to Odysseus in The Odyssey every once in a while. One example of how Virgil is always there to lead Dante is when Dante faints before entering the First Circle of Hell. Dante faints at the shine of a bright light and awakens already in the next circle. ââ¬Å"With rested eyes, I stood/ and looked about me, then fixed my gaze/ to make out where I was./ I found myself upon the brink/ of an abyss of suffering/ filled with the roar of endless woe.â⬠(Inf. 4. 4-9). This type of situation occurs many times throughout the poem, as Dante proves many times too weak to carry on, and Virgil takes care of him, protects him, and moves them along on their journey. Another situation is when Dante and Virgil arrive at the center of Circle 9 of Hell. They come to the great body of Lucifer, and Virgil throws Dante on his back to continue their upward climb out of Hell. ââ¬Å"At his request I clasped him round the neck./ When the wings had opened wide enough/ he chose the proper time and place/ and took a handhold on those hairy flanks./ Then from hank to hank he clambered down between the thick pelt and the crusted ice.â⬠(Inf. 34. 70-75). While Virgil leads Dante physically in many ways, he also serves as a voice of reason and leads through his words. An example of this is back as they are entering the First Circle. Dante says, ââ¬Å"My master (Virgil) began: ââ¬ËYou do not ask about/ the souls you see? I want you to know,/ before you venture farther,/ ââ¬Ëthey did not sin. Though they have merit,/ that is not enough, for they were unbaptized,/ denied the gateway to the faith that you profess./ ââ¬ËAnd if they lived before the Christians lived,/ they did not worship God aright./ And among these I am one.â⬠(Inf. 4. 31-39). In this situation, Virgil not only instructs Dante on what he needs to do, but also reveals a little more information about himself as well. Although Virgil seems to guide Dante in almost the exact same way Athena guides Odysseus, Virgil is working towards an all-together different purpose. In Danteââ¬â¢s 14th century AD Christian society, it was imperative to ensure that you lived a good life on earth and repented for all your sins so that you would be in Godââ¬â¢s presence in the after-life. Dante uses Virgil as a way for his audience to see that the most important thing is to save oneââ¬â¢s soul, even if a little guidance is required to do so. Dante needed to travel through the depths of Hell to be able to wake up and realize how reason should control emotions and desires so that life can be lived in Godââ¬â¢s name allowing for a magnificent afterlife. By showing Dante the different circles of Hell, Dante learns the nature of sin and itââ¬â¢s consequences. Virgil teaches Dante a most important lesson; when reason is not in control, it is more likely to commit harsh sins, sins worthy of an afterlife in Hell and not in Godââ¬â¢s good grace. Virgil steers Dante toward the light of God once again, saving him from his impending doom, had he not been able to save his wandering soul. Athena and Virgil are considered to be a form of guidance to their poemââ¬â¢s main characters. In Homerââ¬â¢s The Odyssey, Athena helps to ensure Odysseusââ¬â¢s safe return home, but also allows him to live out the rest of his wonderful life on earth by saving him from various dangers including Poseidon and his wifeââ¬â¢s suitors. In Danteââ¬â¢s The Inferno, Virgil serves as Danteââ¬â¢s escort through the circles of Hell, but also pilots Dante back into Godââ¬â¢s grace by saving his soul. Each can be seen as not only a physical chaperon but also a spiritual one that illustrates societyââ¬â¢s point of view on life or afterlife at the time each poem was written. Works Cited Alighieri, Dante. Inferno. Trans. Robert Hollander and Jean Hollander. New York: Anchor, 2002. Print. Homer. The Odyssey. Trans. Robert Fagles. New York: Penguin, 1997. Print.
Monday, January 20, 2020
Image Processing :: essays research papers
Adaptive Shape Contour Tracing Algorithm ABSTRACT In this paper we are going to present a new shape contour tracing algorithm called à ¡Ã §Adaptive Contour Tracing Algorithmà ¡Ã ¨. The algorithm can trace open and closed discontinuous digital shapes and return an ordered set of boundary points that represent the contour of the shape. Unlike other algorithms that return boundary points that are part of the traced shape, our algorithm returns background points that are adjacent to the shapeà ¡Ã ¦s contour. Furthermore, the algorithm is not hindered by shapes that are noisy and ill-defined as it can adapt to interruptions in the shapeà ¡Ã ¦s contour using a pre-set tolerance and is able to scan multiple neighbors of a given point. The algorithm has a low complexity and no restrictions on the type or size of the traced shape. The extracted ordered set of boundary points represents the contour of a given shape and is important for curvature-based shape descriptors. Categories and Subject Descriptors I.4.6 [Image Processing and Computer Vision]: Segmentation à ¡V Edge and feature detection, Pixel classification General Terms Algorithms. Keywords Image Processing; Contour Tracing; Shape Boundary Extraction. 1. INTRODUCTION Contour tracing is an important process in boundary-based shape matching. All shapes are represented by a pattern of pixels and the contour pixels are usually a small subset of that pattern. Curvature-based shape matching methods rely on the contour pixels to describe the irregularities in shapes and a reliable contour-tracing algorithm is needed to extract the boundary of shapes. If the shape has holes then another hole search algorithm need to be applied to extract the hole pattern and such an algorithm is not part of this article. We developed a sequential contour-tracing algorithm denoted the à ¡Ã §Adaptive Contour Tracing Algorithmà ¡Ã ¨. The algorithm computes the surrounding contour of any shape and adapts to all types of closed curve representations whether they are filled or partially filled digital shapes. Any pixel, 1-pixel wide lines, and full shapes could be traced and represented by closed curves. The algorithm also accounts for discontinuities in the shape contour and can reach nearby pixels. The contour trace starts from the top left point or pixel closest to the shape and proceeds clockwise following the surrounding of the contour of the shape rather than the contour itself. The path around the contour is traced in a look-forward sweep pattern to find the next surrounding point that is closest to the contour. The path is then closed when the start point is found.
Sunday, January 12, 2020
Company accounting ch1 tut working Essay
The board of directors has resolved to change the accounting policy for treatment of advertising expenditure. Previously, advertising expenditure has been expensed as incurred. Following extensive market research, the board has taken the view that benefits from advertising expenditure in the form of product awareness and increased sales will be received by the company over a 3-year period following the expenditure. Due to a recent fire and water damage to the companyââ¬â¢s accounting records, details of advertising expenditure in prior years have been destroyed. Required: The board of directors has approached you for advice regarding the disclosures, if any, which are required for this change in accounting policy. As the change in accounting policy was voluntary, the provisions of paragraph 29 of AASB 108 are applicable as follows: the nature of the changeà the reasons that applying the new accounting policy provides reliable and more relevant information to the extent practicable, the amount of the adjustment for the current and previous periods to each financial statement line item affected and, if applicable, the basic and diluted earnings per share the amount of the adjustment relating to periods prior to those presented to the extent practicable if retrospective application is impracticable, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy was applied. To comply with paragraph 29, the change in accounting policy note may be worded as follows (other variations are possible): The board of directors has resolved to change the accounting policy forà treatment of advertising expenditure. Previously, advertising expenditure had been expensed as incurred. However, following extensive market research, the board has taken the view that benefits from advertising expenditure in the form of product awareness and increased sales and will be received by the company over a 3 year period following the expenditure. Accordingly, the board believes the new accounting policy will provide reliable and more relevant information. Retrospective application of this change in accounting policy is impractical following a recent fire and water damage which has destroyed the companyââ¬â¢s accounting records. Note, insufficient information was provided in the case study to determine: the amount of the adjustments for the current period to each financial statement line item affected; calculation of basic and diluted earnings per share; and how and from when the change in accounting policy was applied. Case Study 3 ââ¬â Materiality Antelope Ltd is a catering company specialising in providing catering services to remote area mine sites. The company has operations in Australia but during the current year it acquired significant long-term contracts in Pakistan and Nigeria. AASB 8 Operating Segments requires entities to disclose material segment information but Antelope Ltd has failed to comply with this requirement Required: Discuss whether the non-disclosure of information about operations in Pakistan and Nigeria would be material. Information is material if its omission or misstatement would influence the economic decisions of users taken on the basis of the financial report (the Conceptual Framework, paragraph QC11). The non-disclosure of information relating the existence of long-term contracts in both Pakistan and Nigeria would be material to the users of Antelopeââ¬â¢s financial statement. Both countries are politically and economically unstable so there is a significant risk that these operations could be disrupted exposing Antelopeà Ltd to potential losses on the contracts and other losses if corporate employees are harmed or property is destroyed. Disclosing the information allows users to factor in such risks into their predictions about the companyââ¬â¢s future performance and position and ensures an informed decision is made. Furthermore, paragraph 12 of AASB 1031 notes: In deciding whether an item or an aggregate of items is material, the size and nature of the omission or misstatement of the items usually need to be evaluated together. In particular circumstances, either the nature or the amount of an item or an aggregate of items could be the determining factor. For example: an entity expands its operations into a new segment which affects the assessment of the risks and opportunities facing the entity (paragraph 12(b)(iii)). Practice QuestionsQAEWRT QUESTION 12.1 NOTE: This solution is only one possibility. Students may use alternative or average base amounts. 1.Unrecorded creditorââ¬â¢s invoices These invoices understate Expenses (purchases and service related expenses) and Accounts Payable by $62 150. Base Amount Error as % of base Profit before tax $352 000 17.7% (62 150/352 000) Payables (current) 316 000 19.7% (62 150/316 000) As the error is greater than 10% of both base amounts it is material and must be adjusted. If the invoices all relate to purchases within a perpetual inventory system the accounts affected are Inventories (current asset) and Accounts Payable (current liability) and there will be nil profit effect. 2.Sales invoices not processed These invoices understate both Sales Revenue and Accounts Receivable by $50 000. Additionally, Cost of goods sold (expense) is understated and Inventory (current asset) is overstated by $36 000. The profit effect is $14 000 ($50 000 ââ¬â $36 000). Base Amount Error as % of base Profit before tax $352 000 4.0% (14/352) Sales Revenue 3 600 000 1.4% (50/3 600) Receivables (current) 621 000 8.1% (50/621) Inventory (current) 345 000 10.4% (36/345) The omitted invoices are material in relation to inventories and should be adjusted. 3.Bankruptcy of Debtor after reporting date The adjustment will increase Bad Debts expense by $89 120 and decrease Accounts Receivable by $89 120. Base Amount Error as % of base Profit before tax $352 000 25.3% (89 120/352 000) Receivables (current) 621 000 14.4% (89 120/621 000) The overstatement is material in relation to both base amounts and must be adjusted as it relates to conditions existing at reporting date. QUESTION 12.3 The significant variances between the provision for warranty and the actual repairs in the two years indicate that either the policy of using a percentage of net credit sales as a means of estimating warranty costs is not appropriate, or the percentage used is not adequate. The company needs to look at changing either its policy or perhaps simply increasing the percentage used. Past claims as a percentage of past net credit sales should provide a reliable measure. If a new percentage is adopted it will be applied prospectively (from 2015-16 on) according to AASB 108 paragraph 36. If the variance for 2014-15 was due to an error in calculation then, providing it is material, the figures for 2014-15 should be retrospectively corrected (according to AASB 108 paragraph 42) by the following entry: Retained earnings (1 July 2015)Dr 8 000 Provision for WarrantyCr8 000 Additionally, this would indicate that the variance in 2013-14 may be a one-off aberration. QUESTION 12.5 Release of investigatorââ¬â¢s report on 1 August 2015 The release of the report and the decision that damages were payable by Antelope Ltd provide new information about conditions existing at the end of the reporting period given that the release of the noxious gases occurred in June 2015. At $750 000 the amount is clearly material (in relation to profit before tax of $360 000) and the following adjustment should be made: June 30Damages expenseDr750 000 Damages payableCr750 000 (Recognition of damages liability) Credit notes raised on 9 July 2015 As these credit notes relate to sales which occurred prior to the end of the reporting period this provides more information about conditions existing at 30 June 2015 and will (or may, depending on materiality) require adjustment by journal entry. However, as the credit notes represent only approximately 4% of profit before tax ($15 000/$360 000), it could be argued that no adjustment is necessary on the grounds of immateriality. The journal entry (ignoring materiality considerations) is shown below: June 30Sales returns and allowancesDr15 000 Accounts receivableCr15 000 (Credit notes relating to June sales) Liquidation of debtor As the liquidation was caused by an event after the end of the reporting period no adjustment will be made as this information does not change the situation that existed at 30 June 2015. However, the $52 000 loss (80 cents in the dollar x $65 000) will be material to next yearââ¬â¢s profits based onà the current yearââ¬â¢s profit before tax ($52 000/$360 000 = 14%), and must be disclosed by note. Antelope Ltd Notes to the financial statements year ended 30 June 2015 Note X:Events occurring after the end of the reporting period In September 2015, a debtor owing $65 000 went into liquidation. The company expects to recover only 20% of the amount owing.QUESTION AASB 108, paragraph 36 requires that the effect of a change in an accounting estimate shall be recognised prospectively by including it in profit or loss in the period of the change. New information in the form of debts which actually went bad during the year ended 30 June 2015 proved that the estimate of doubtful debts as at 30 June 2014 (last year) was inadequate and should have been $17 600 rather than $12 000. The amount of $5 600 ($17 600 ââ¬â $12 000) in bad debts written off that was more than allowed for last year has been added to bad debts expense for the current year (i.e. prospectively) in accordance with paragraph 36. The balance of the bad debts expense for the current year, $23 400, is comprised of $17 800 (allowance for doubtful debts as at 30 June 2015 based on an analysis of outstanding account receivable balances) plus $5 600 (adjustment for underestimation of allowance for doubtful debts as at 30 June 2014). The key issue here is whether or not the change in the way Mousedeer Ltd estimates its doubtful debts is a change in an accounting policy. AASB 108, paragraph 35 states ââ¬ËA change in the measurement basis applied is a change in an accounting policy, and is not a change in an accounting estimate. When it is difficult to distinguish a change in an accounting policy from a change in an accounting estimate, the change is treated as a change in an accounting estimate.ââ¬â¢ The asset here is Accounts Receivable, a financial asset which is measured at the lower of nominal value and recoverable amount. Where a debt is not expected to be collected in full it isà disclosed in the financial statements at its expected amount via the allowance for doubtful debt adjustment. The change in the way this ââ¬Ërecoverable amountââ¬â¢ is estimated does not change the measurement basis and is therefore not a change in accounting policy. Mousedeer Ltd should disclose the nature and amount of any change in an accounting estimate (according to AASB 108 paragraph 39), usually in its accounting policy note.
Saturday, January 4, 2020
History and Laws behind the Federal Food and Drug Act of...
History and Laws behind the Federal Food and Drug Act of 1906 As one of the primary federal consumer-protection laws in existence today, The Federal Food and Drug Act of 1906 was a law that had two primary goals for food and drugs: (a) forbid harmful ingredients and additions and (b) demand labeling of ingredients to inform consumers. According to Janssen (1981), it was hoped that the enactment of this law would eliminate adulterations and poisons sometimes found in foods, sometimes in drugs and often in both. The foundation of food and drug protection came from the development of scientific methods of analysis by the Federal Bureau of Chemistry,â⬠¦show more contentâ⬠¦Through his own research with human volunteers to determine the effects of food preservatives on digestion and health, dubbed the ââ¬Å"Poison Squad,â⬠Wiley enlisted the support of the American Medical Association, the General Federation of Womenââ¬â¢s Clubs and other consumer groups (Janssen). Meanwhile, his staunchest opposition came from the largest adverti sers in the country; distillers and patent medicine firms. ââ¬Å"But the tide was turned, according to historians and Dr. Wiley himself, when the voteless, but militant club of women throughout the country who rallied to the pure food causeâ⬠Janssen, 1981, à ¶ 12). Undoubtedly, these women supported Dr. Wiley because he had become a popular speaker at their supper clubs where crusading writers of national magazines also joined his campaign by publishing his findings as editorials. Ultimately, legislation closely followed the January 1906 publishing of Upton Sinclairââ¬â¢s best-selling novel The Jungle, which portrayed dangerous working conditions as well as the unsanitary methods of Chicagoââ¬â¢s meatpacking industry. On June 30, 1906, The Pure Food and Drug Act was passed providing inspection of meat products and proh ibiting the sale, manufacture, and transport of harmful patent medicines. Major ProvisionsShow MoreRelatedRegulatory Agency Paper1549 Words à |à 7 Pages HCS/430 Federal Drug and Food Administration ââ¬Å"The Federal Drug Administration is an agency within the Department of Health and Human Services. The FDA organization consist of the Office of Commissioner and four directorates overseeing four core functions of the agency: Medical Products, and Tobacco, Foods, Global Regulatory Operations, and Policy, and Operationsâ⬠(FDA, 2011). The FDA is responsibleRead MoreThe Rise Of The Progressive Era1418 Words à |à 6 Pagessociety by alerting the public of the problems and making them aware of what is really going on behind the scenes. In addition, this style of writing had become very common and popular. ââ¬Å"In 1887, meatpacking was the second largest business in Cincinnati, behind only iron production. Meatpacking brought in more than 23.5 million dollars to the city s economy that year, just 3.5 million dollars behind the iron industry.â⬠(ââ¬Å"Meatpacking 5â⬠) ââ¬Å"Until the Civil War era, meatpacking was primarily locatedRead MoreFood Manufactures have Taken Over1776 Words à |à 7 Pagesmachines and buildings built to accommodate and the exploit the opportunity and moment at hand. Due to this sudden improvement, food manufactures being the primary industry and instrumental in their clever ways; developed a way to profit by reducing workers, encouraged unsanitary habits and unscrupulous ways which resul ted as a disastrous blow to the public. 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The industry has changedRead MoreThe Jungle by Upton Sinclair730 Words à |à 3 PagesThe nineteen twenties in American history was as important maybe if not the most important era of American past time. Reasons for this are because at the turn of the century and into the twenties there were many things being discovered, new inventions, and new laws to being constructed for a developing nation. Along with this many Americans were moving to more urban areas in search of not only jobs but a better way of life due to the industrial factories. The invention o f not only the automobileRead MoreDrug Abuse And The Unwinnable War1462 Words à |à 6 PagesDrug Abuse and the Unwinnable War Drugs are not a new thing by any means and have been commonplace in most cultures at one point or another. Throughout the known history of the world humans have used drugs to provide mind and mood altering experiences. Evidence of the production of alcohol can be traced back to the description of a brewery in an Egyptian papyrus as early as 3500 B.C (Fort, J. 1969). On a seemingly primal level, humans have always had some incessant need to alter their state of consciousnessRead MoreTheodore Roosevelt, the 26th president of the United States of America1343 Words à |à 6 Pagesgraduated from Harvard University. Many good things started happening for him in the year of 1881, like being elected to the New York State Assembly and beginning his first term in January, 1882. In 1882, he was also able to publish his first book, ââ¬Å"A History of the Naval War of 1812.â⬠On February 12, 1884, his first child, Alice, was born. The exciting news of her birth was soon forgotten, when his wife Alices kidneys failed from pregnancy, which caused her to pass away about two days later. AnotherRead MoreHistory of Fda2718 Words à |à 11 PagesHistory of the FDA From a staff of one to over 9,000, the Food and Drug Administration has seen great changes since it was first created in 1862. Stemming from a single chemist in the U.S. Department of agriculture, the FDA now encompasses most food products, both human and animal drugs, cosmetics and animal feed. The FDA received it start under a different name. First called the Division of Chemistry, which played a small part in everyday life, then in July of 1901, the name was again changed
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