Vincent van Gogh was born in March of 1853 and died in...

Vincent van Gogh was born in March of 1853 and died in July of 1890. He was of Dutch descent, born in the Netherlands, had four siblings, and was an artist of the post impressionist school of art. He didn’t want to become a great artist till later in his life. He actually aspired to be a pastor like his father. He wasn’t a very misbehaved child he was well mannered and serious. He did though always draw even at a young age but he didn’t start taking his art serious till his late twenties. He painted over 2,100 paintings though most of them he completed during his last two years of life. He suffered from mental illness during his life and extreme anxiety. A well known episode of his mental illness was when he became upset to find out his†¦show more content†¦Van Gogh’s most famous work of art was his painting titled â€Å"The Starry Night† but Van Gogh himself didn’t think of it as one of his most important paintings. It was an oil pa inting he made in 1889. Its of a starry night looking over a town and the hills. He painted the view he had from his window while in Saint-Remy-de-Provence having to paint by memory during the day. Using mainly calmer dark colors like blue, green, and black then using the bright yellow for the stars, moon, and houses. By having all these calm dark colors and adding them with the yellow it makes the stars, moon, and homes pop out more by contrast. It has been in the Museum of Modern Arts in New York City since 1941. This artwork has become so famous because for one it is just very appealing and beautiful how the stars and moon pop out yellow in the swirling blue sky, also the texture of the painting is very unique. With globs of paint and hard brush strokes makes it look simple yet still stunning. Another reason for its importance would be that it was a marked a turning point in Van Gogh’s painting style. He left behind the dull earth tone colors and started using bright color s. Van Gogh inspired many with his use of contrast with bold and dull colors and his unique painting texture, so rough and thick while other artists were more light and detailed with their art. He was the definition of a tortured artist as

Hardness Tests And Charpy Impact Test Free Essays

TITLE Hardness Tests And Charpy Impact Test OBJECTIVE 1. To compare the hardness of the carbon steel, mild steel and ASSAB steel using three different hardness tests, which are Vickers Hardness Test, Rockwell Hardness Test and Brinell Hardness Test. 2. We will write a custom essay sample on Hardness Tests And Charpy Impact Test or any similar topic only for you Order Now To study the hardness of mild steel, carbon steel and ASSAB which is an important in engineering to design structures or components that related in mechanical properties 3. To determine the resistance of carbon steel and mild steel against sudden impact by Charpy Impact Test. INTRODUCTION Hardness is a measure of a material’s resistance to localized plastic deformation. It also is one of the important properties to be considered. Mechanical properties of metals are a vital of engineering to design the components which using predetermined materials such that unacceptable levels of deformation and failure will not occur. Hardness is a resistance of properties of material to permanent (plastic) deformation caused by steel ball or pyramid-shape diamond when it is pressed onto its surface. There will be three basic method of Hardness Test that will be carried out on carbon and metal: (a) Vickers Test (b) Rockwell Test (c) Brinell Test THEORY 1. Vickers Test VHN = Applied load / Surface area of depression = = 1. 854 P/ d2 (approximate) Where P = applied load (kgf) d = (d1+ d2) / 2 (mm) 2. Rockwell Test HRC = 100 – d /0. 002 HRB = 130 – d /0. 002 Where d = depth of the indentation 3. Brinell Test BHN = Applied force / curve area of indentation P / D/2 [D – (D? – d? )] = P / Dh WhereP = applied load (kgf) D = diameter of steel ball (mm) d = diameter of resulting indentation (mm) h = depth of indentation (mm) = ? [D – (D? – d? )] APPARATUS 1. Set of Vickers Hardness Test Machine . Set of Rockwell Hardness Test Machine 3. Set of Brinell Hardness Test Machine SPECIMENS Mild steel, carbon steel and ASSAB steel A) VICKERS HARDNESS TEST From this method square shape pyramid diamond 136 ° was press to surface of metal using some load (5kgf until 120kgf) under certain time (15 sec) and lastly the load will release. Square shape corner on the metal surface will be used. To obtain the value of hardness, Vi ckers Hardness Number (VHN) is calculated as below: VHN=Mass of the loadSurface area of depression =2PSin136 °2d2 =1. 854Fd2approximately Where, P=applied forcekgf d=d1+d22 B) ROCKWELL HARDENESS TEST This method has 2 main scales which are: a) Scale B, concavity is a steel ball (1. 58 mm? ) and load using is 100 kgf. b) Scale C, concavity is a cone diamond having corner 120 ° and load is 150 kgf. Rockwell hardness (HR) can be calculated as equation below: HRC=100-d0. 002 HRB=130-d0. 002 Where d=concavity C) BRINELL HARDNESS TEST From brinell hardness test, the harden steel ball has good diameter, D under the load and certain time will be use to get diameter concavity effect,d. BHN=LoadArea of concavity =PD2D2-d2 =P? Dh Where, P=loadkgf D=diameter of the steel ballmm =diameter concavity effectmm H=internal concavity effectmm =12D-D2-d2 PROCEDURE a) Vickers Hardness Test 1. The specimen (Mild Steel) is put on the anvil of the Vickers hardness machine precisely. 2. The sample is focused until the lines on the surface of the sample can be observed clearly. 3. The focal lens of the microscope is turned to the indenter. 4. The indenter is then pressed into the sample. 5. The test force is maintained for a specific dwell time of about 15 seconds. 6. The indenter is removed when the dwell time is complete. 7. The square shape is appears on the surface of the sample. . The indenter is then turned back to the focal lens. 9. The size of the indent is determined by measuring the two diagonals of the square indent. 10. Step 1 to 9 is repeated for five times by using the same sample but at different part of the sample. 11. Step 1 to 10 is then repeated by using different sample, which is carbon steel. 12. All the readings taken are recorded in a table. b) Rockwell Hardness Test 1. The sample of ASSAB steel is placed exactly on the anvil. 2. The anvil is wound slowly until the LED begins moving to ‘SET’ and the test is started automatically. 3. The indenter moves down into the position of the part surface of the sample. 4. The load is then applied on the sample for a specific dwell time of 15 seconds. 5. The readings taken are recorded from the indenter machine. 6. Step 1 to 5 is repeated for five times by using the same sample but at different part of the sample. 7. Step 1 to 6 is then repeated by using different sample of carbon steel. 8. All the readings taken are recorded in a table. c) Brinell Hardness Test 1. The sample of mild steel is placed accurately on the anvil. 2. The anvil is wound slowly until the edge of the indenter touches the surface of the specimen. . A handle on the right side of the testing machine is lifted slowly until the gauge shows 1000kgf. 4. The indenter is pressed on the sample by an accurately controlled force for about 15 seconds of dwell time. 5. The indenter is removed slowly after 15 seconds, leaving a round indent in the sample. 6. The diameter of the indent is taken by measuring two diag onals of the round indent by using a portable microscope. 7. Step 1 to 6 is repeated for two times for the same sample but at different portion of the sample. 8. Step 1 to 7 is repeated for another sample of carbon steel. RESULT VICKERS HARDNESS TEST Mild Steel Mild Steel| Reading| Diameter,D1( µm)| Diameter,D2( µm)| Average( µm)| VHN| 1| 409. 0| 409. 8| 409. 4| 111| 2| 395. 2| 395. 2| 395. 2| 119| 3| 402. 5| 404. 2| 403. 35| 114| 4| 401. 1| 402. 3| 401. 7| 115| 5| 371. 7| 364. 3| 368. 0| 137| Average| 119. 2| Carbon Steel| Reading| Diameter,D1( µm)| Diameter,D2( µm)| Average( µm)| VHN| 1| 282. 4| 368. 1| 325. 25| 245| 2| 271. 2| 269. 0| 270. 10| 254| 3| 292. 6| 291. 0| 291. 80| 218| 4| 313. 5| 306. 2| 309. 85| 195| 5| 293. 4| 292. 6| 293. 00| 216| Average| 225. 6| ROCKWELL HARDENSS TEST Carbon Steel Reading| HRC| HV| 1| 24. 9| 265. 4| 2| 27. | 280. 4| 3| 27. 0| 279. 0| 4| 28. 3| 288. 4| 5| 28. 2| 287. 6| Average | 27. 12| 280. 16| ASSAB Steel Reading| HRC| HV| 1| 56. 9| 631. 0| 2| 57. 5| 643. 0| 3| 57. 4| 641. 0| Average | 57. 27| 638. 33| BRINELL HARDNESS TEST Mild Steel Reading| Diameter ,d(mm)| BHN| 1| 3. 5| 101| 2| 3. 6| 95| 3| 3. 5| 101| Average| 3. 53| 99| Carbon Steel Reading| Diameter ,d(mm)| BHN| 1| 2. 75| 1 65| 2| 2. 5| 200| 3| 2. 7| 271| Average| 2. 65| 212| DISCUSSION a) Vickers Hardness Test 1. From this experiment, we can conclude that the higher the Vickers Hardness Number (VHN) of a specimen, the harder the specimen is. We had being tested two specimen which is Carbon steel and Mild steel for Vickers hardness Test. Carbon steel has an average VHN of 225. 6 while the mild steel has an average VHN of 119. 2. This means that carbon steel is harder compared to mild steel. 2. The carbon steel is harder than mild steel because there is a presence of carbon atoms within the atoms of the structure. When the external force is applied, the carbon atoms prevent the atoms in the structure into sliding over and slipping. b) Rockwell Hardness Test 1. From the Rockwell hardness test, we can conclude that the higher the HRC number of a specimen, the harder the specimen is. . ASSAB steel is a type of alloy steel and thus its composition is much different than that of carbon steel, causing it to possess higher hardness compared to carbon steel. 3. From the result obtained, ASSAB steel has an average HRC number of 57. 27 where as carbon steel has an average HRC number of 27. 12. This mean that AASAB steel is harder co mpared to the high quality carbon steel. c) Brinell Hardness Test 1. For two specimens which carbon steel and mild steel is being tested with brinell hardness test. The BHN values are obtained. The values are depends on the diameter of the indentation caused. 2. We can conclude that the higher the value of the BHN, the harder the specimen is. 3. From the results, carbon steel has an average BHN of 212 while mild steel only as an average BHN of 99. This confirms that carbon steel is harder than mild steel. 4. Furthermore, the values of BHN obtained might be not accurate because of the limitation that caused human errors. It is difficult for the observer to note the exact diameter of the indentation through the microscope. CONCLUSION In conclusion, from the results we obtained, it is conclude that ASSAB steel is the hardest material, followed by carbon steel and then mild steel. The hardness of the steel is mainly affected by its composition and percentage of carbon. Carbon steel is absorbed energy is lower than the mild steel. Carbon steel is a brittle material compared to mild steel because of the higher percentage of carbon present in the steel. Thus, fractures almost immediately upon sudden impact. 2. Charpy impact test INTRODUCTION The Charpy Impact Test is the most commonly used test to determine material’s resistance to the impact or sudden fracture where a sharp stress raiser is present. Toughness is a measure of the ability of a material to absorb energy up of fracture. For dynamic (high strain rate) loading conditions and when a notch is present, notch toughness is assessed by using an impact test. Material that experiences very little or no plastic deformation upon fracture is termed brittle whereas material that experiences great deformation upon fracture is termed ductile. The fracture surfaces for brittle material, which has low-energy impact failure, are generally smooth, and in metals have a crystalline appearance. But for ductile material which has high energy fracture, has regions of shear where the fracture surface is inclined about 45o to the tensile stress, and they have in general a rougher, more highly appearance, called fibrous fracture. THEORY 45? 2 mm 45 mm 10 mm 30? Figure 1 45? 2 mm 45 mm 10 mm 30? Figure 1 In Charpy impact test, the specimen are arrange as shown in the above picture and every specimen is prepare will has a notch at the centre of the specimen and the hammer will clout at the region of the notch i. e. stress concentration point. The hammer is release from a specific high which the initial energy having by the hammer is 300J. The scale will show the energy absorbs by each specimen after the experiment and it is recorded. APPARATUS Charpy testing machine SPECIMENS Mild steel and carbon steel PROCEDURE 1. Mild steel and Carbon steel is used in this test. 2. The load was applied as an impact blow from a weighted pendulum hammer that was released from a cocked position at a fixed height. 3. The specimen was positioned at the base of the machine. 4. Upon release, a knife-edge mounted on the pendulum strikes and fractures the specimen at the notch, which acts as a point of stress concentration for this high velocity impact blow. 5. After the weighted pendulum hammer has swung to its original position, the specimen was removed from the vice and its fracture surface was observed. RESULT Specimen| Energy Absorbed / J| Mild Steel| 299| Carbon Steel| 30| DISCUSSION 1. In this experiment, we can see that the energy absorbed by mild steel (299J) is higher compared to the energy absorbed by carbon steel (30J). This shows that carbon steel is a more brittle material and mild steel is a more ductile material. 2. According to the result which energy absorbed by mild steel is higher and it is more ductile. In addition, carbon steel is a brittle due to presence of the carbon atoms in steel. The presence of these carbon atoms provide resistance for plastic deformation to occur by preventing atoms in the steel to slip and slide over each other. The high percentage of carbon atoms reduces the ability of the steel to absorb energy upon impact. 3. As we observe the experiment that we had done in lab, the carbon steel breaks almost immediately when subjected to sudden impact whereas the mild steel shows only deformation and did not fracture. 4. Besides the area where the carbon steel fractures is shinny and smooth which shows that it fractures without much deformation. 5. The diagram below shows fracture surface of the mild steel. 6. The diagram below indicates the fracture surface of the carbon steel. Based on the results, it is clear that the ductility of mild steel is higher than carbon steel. The presence of carbon in carbon steel has minimized its ability to absorb energy from the impact. CONCLUSION In conclusion, we can conclude that mild steel has a high level of ductility than carbon steel. Mild steel is tougher than carbon steel. REFERENCE 1. William F. Smith and Javad Hashemi â€Å"Foundation of Materials Science and Engineering† McGraw Hill, 2005 2. David D. Rethwish and William D. Callister â€Å"Fundamentals of Material Science and Engineering†, John Wiley Sons, 2008 3. Lab worksheet 4. Rollesen â€Å"Metallurgy For Engineering†, ms 15 How to cite Hardness Tests And Charpy Impact Test, Essay examples

Financial Statement - IASB And AASB Accounting Standards

Question: If it accepted that financial information should be useful for economic decision making in terms of deciding whether to make resources available to a reporting entity, as the IASB conceptual framework indicates, a subsequent element to consider is the qualitative characteristics that financial information should have if it is to be useful for such decisions. (Deegan, C. 2012, Australian Financial Accounting, Ed. 7E, p. 60. Describe what you understand by the above statement and explain briefly the qualitative characteristics. Discuss and describe two IASB / AASB accounting standards and the utilisation of the qualitative characteristics to promote decision useful information. Select a company from the Australian Securities Exchange website and download the most recent annual report. With regard to your chosen standards, and in the context of your company annual report, comment on the effect the qualitative characteristics have had on the financial statements. Answer: Introduction The qualitative characteristics of financial statements are quite important. The report has been prepared analysing the various factors such as the qualitative characteristics of financial statements as mentioned in the AASB accounting standards, discussion and description of two IASB / AASB accounting standards i.e. AASB 10 and AASB 138 and the utilisation of the qualitative characteristics to promote decision useful information and lastly the analysis of the financial statements of Origin Energy Ltd for the qualitative characteristics. Qualitative Characteristics of Financial Statements The qualitative characteristics of the financial statements are considered to be important for the effective and efficient decision making for the investors. The essence of the developing the accounting standard is to develop the financial information that can enable the investors and other decision makers outside the company to understand the different aspects of the business and to develop understanding on the competitiveness of the organization. These qualitative characteristics are beneficial for the companies as well, as it is the basis for the companies to take suitable actions. The qualitative characteristics as mentioned in AASB framework for the preparation and presentation of financial statements are ( Beest, Braam Boelens, 2009) Relevance: The financial dealings of the company involve large number of transactions. There is accounting information that is presented to stakeholders internal and external to the business. The key characteristics of the relevant information contained in the financial statements are predictive value and confirmatory value. The predictive and confirmatory value is associated to the ability to accurately predict the earnings capability of the company. Further the relevance of the financial statements can be considered based on completeness. Unless the information provided in the financial statements has complete information it will not be relevant. This is the fundamental characteristic of the financial statements. Reliability: It is the quality that authorizes the users of the financial statements to rely on it with surety. It is regarded as faithful representation and is reasonably free from biasness and errors. The concept of reliability includes the following aspects Identification criteria that is backed by realistic demonstration Material and economic reality as divergent to legal form Impartial or detachment free from partial consideration or deformation of information Carefulness and vigilant guess so that overstatement of assets or revenues or minimization of liabilities or operating cost isnt there No errors, false assumptions or decapitating presentations and materiality is ensured Comparability: The representation of the accounting information in the financial statements should be such that not only assists in the assessment of an entity at a certain point or given period but should also assist in analysing the information from similar but different entities. It helps the users to identify the similarities and the difference of the events and conditions prevailing in two entities but also analyse the performance of the entities under similar condition. This is important from the viewpoint of resource allocation. One of the important aspects of comparability is the consistency. Consistency in employing the accounting practices greatly impacts the comparability as variance in accounting standards that are being employed will have huge impact on the profitability and other figures in the income statement (Hirst, Hopkins Wahlen, 2004). Understandability: It means the ability of the users to understand the information with the viewpoint of decision making. This is the user specific quality as the understanding of the users to comprehend a given set of information will differ. Thus it is important that the financial information is produced in such a way so as to have a reasonable understanding of business and economic activities and develop the willingness to study the information in order to gain financial expertise of reasonable level. It is important that information related to complex matters needs to be presented, if important or material needs to be represented in understandable level without compromising with the quality of information. The complete study of the qualitative characteristics highlight that the IASB conceptual framework, in this respect, does not provide any guideline on how the financial statements need to be prepared but does provide the basis for the preparation of the financial statements. These qualitative characteristics need to be supported by the characteristics such as verifiability and timeliness. These are considered as enhancing qualitative characteristics. Verifiability will provide the basis for ensuring that the information that is provided is correct and the timeliness of the information will ensure timely availability of information which is an important aspect in decision making (Beest, Braam Boelens, 2009). This understanding and the viewpoint for the preparation of the financial statements is quite important and adherence to these aspects will certainly impart quality to the financial statements that will assist in decision making. Utilisation of the qualitative characteristics in AASB Accounting Standard As discussed above the AASB established the standards for the preparation and presentation of financial statements. This was the basis of the other accounting standards that have been developed. AASB 10 for Consolidated Financial Statement and AASB 138 for Intangible Assets are quite important and essential for the development of financial statements. These have been discussed below AASB 10: Consolidated Financial Statements The accounting standard AASB 10 provides the principles for the preparation and presentation of the consolidated financial statements when one or more than one entity is being controlled by one entity. Certain conditions have been established for satisfying the controlling factor. These are (CPA Australia, 2011a) Power over the investee Rights to the variable returns as a result of the involvement with investee Ability to use the power to affect the returns to the investor However there are certain cases wherein there is no need to prepare the consolidated financial statements. These are (BDO, 2013) The parent company itself is the wholly owned or partially owned subsidiary and the other owners do not object to parent not presenting the consolidated financial statement The debt or equity instruments are not traded publicly The parent company of the parent company is producing the consolidated financial statement In case of non-controlling interests in an entity, the same must be shown in the statement of financial position separate from the equity that has been employed. AASB 138: Intangible Assets AASB 138 comprehensively deals with the intangible assets accounting. It replaces general requirements of the accounting standards for revaluation of non-current assets, depreciation, acquisition, revaluation and accounting for goodwill. This accounting standard isnt applicable for financial assets, expenditure on development extraction of oil related resources and Exploration evaluation assets while softwares are included in AASB 138. AASB 138 gives the definition of intangible assets, recognition, measurement and disclosure of intangible assets. Further classification of intangible assets as internally and externally generated. Further treatment of different intangible assets is described with illustrations (CPA Australia, 2011b). According to AASB 138 research cost can be expensed whereas the capitalization is to be done for the development cost. AASB 138 states that measurement of the intangible asset will be based on different consideration for each of the assets as separately acquired, acquired in business combination, assets acquired free of charge, assets acquired in exchange for non-monetary assets and internally generated assets that satisfy the recognition criteria. The two models that have been mentioned for the measurement of intangible assets are cost model and revaluation model (Lightfoot, 2013). Cost model is carried out by reducing the cost by the accumulated amortization and accumulated impairment losses. The revaluation model considers the fir value i.e. value as per the active market. The companies that are preparing the financial statements based on these regulations clearly highlight all the factors that have been mentioned above provide more clarity and knowledge on how the assets have been utilised. Further employing the fair value accounting in the valuation also ensures that value of the assets is aligned with the market parameters rather on the basis of book value. Further if there is any reduction in the valuation or impairment taking place, it will be included in the financial statements of the company. This would be backed by the performance of the company as the value of the intangible assets and the impairment, as identified above, is directly linked to the performance and the market forces. Overall considering the factors discussed above and inter-relating these factors with the qualitative characteristics clearly shows that these accounting standards do conform by these characteristics. However there may be issue with the understandability due to hig h level of complexity related to the aspects that have been covered by these accounting standards and the applicability of these standards for the assets of the company which are quite important. Financial Statement Analysis: Origin Energy Ltd With respect to the various aspects that have been discussed above the effect the qualitative characteristics have had on the financial statements have been analysed based on the financial statements of Origin Energy Ltd. included in the annual report for the year 2014. Firstly the income statement, balance sheet, cash flow statement and the statement of changes in equity clearly shows the value for the current year and the previous year. This enables the comparability with respect to different aspects such as interest, revenue, profitability, assets, liabilities, equity or any other aspect related to the cash flow. Secondly it has been reviewed that the financial statements include the notes to the financial statements. These notes discuss in detail the various aspects of the financial statements. The notes to the financial statements include separate discussion on each of the aspects. The key features as highlighted from the notes to the financial statement highlights that the company has included each and every aspect in the notes to the financial statements and complete detail on each and every aspect has been provided. For example the detailed discussion on aspects such as amortization, impairment or depreciation has been provided in much detail and thus assisting investors in understanding the level of impact on the performance. One of the most important and considerable factor that is to be considered is that the financial statement includes the statement for reconciliation of profit after income tax to net cash inflow/(outflow) from operating activities. This is quite useful in understanding the performance of the company. This highlights what are the aspects that impacted the cash flow and the liquidity in the company. Apart from these factors the annual report contains the message from the chairman and other high level management and their perspective on the performance of the company. Further the financial review, objectives from the coming year and the risks associated with the business have been identified. It enables the users of the financial statements to correlate these factors with the current years performance and the future profitability and the business environment. The annual report of the company also includes the sustainable report on the environment, land, employment and community specifying the key aspects and the strategy of the company in these aspects. Overall the above discussion with respect to the qualitative characteristics of the financial statements of the Origin Energy Ltd shows that company has ensured that the aspects related to the accounting standard for ensuring these characteristics in the financial statements is there. This has been done in quite detail which is very useful for the investors. For example the segment report seems to be quite inadequate and may require further detail on such aspects. Lastly considering the regulations that have been discussed above i.e. AASB 10 AASB 138 have been considered and information has been provided accordingly. The company has provided the complete details on the non-controlling interest that is there in the subsidiaries. The above discussion clearly highlights the company need to ensure that the company has prepared detailed financial statement with due consideration to the different accounting standards. References CPA Australia. (2011a). International Financial Reporting Standards (IFRS): IFRS 10 Consolidated Financial Statements. Available At: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/ifrs-10-consolidated-fin-statements.pdf CPA Australia. (2011b). International Financial Reporting Standards (IFRS): IAS 38 Intangible Assets. Available At: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/ias-38-intangible-assests.pdf Lightfoot, S. (2013). Research into the accounting for intangible assets. Available At: https://www.charteredaccountants.com.au/News-Media/Charter/Charter-articles/Reporting/2013-02-Research-into-the-accounting-for-intangible-assets.aspx BDO. (2013). Will the new consolidation and joint arrangements standards change your financial statements? Available At: https://www.bdo.com.au/resources/newsletters/accounting-news/accounting-news,-may-2013/will-the-new-consolidation-and-joint-arrangements-standards-change-your-financial-statements Beest, F.V., Braam, G. Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics. Hirst, D., Hopkins, P. Wahlen, J. (2004). Fair Values, Income Measurement, and Bank Analysts Risk and Valuation Judgments. The Accounting Review, 79(2), 453-472.

Sociolinguistics Essay Example

Sociolinguistics Essay The book discuses topics on sociolinguistics such as differences in language, language diversity, code-switching, prototype, speech, anthropological linguistics, linguistic and social disparity, gender difference and educational inferences of sociolinguistics. This second edition added up new segment on civility and courtesy, accommodation and samples. He also opened out the discussion about sex differences, association between language and thought and speech. As discussed in his first edition, language variety, speech as a social interaction and its quantitative study keep on.This is a very intriguing book. Hudson makes several statements but conflict with what he wants to articulate. For example, on page 11, he says â€Å"no two speakers have the same language, because no two speakers have the same experience of language† (Hudson, 1996)and â€Å"Effectively, the ‘socio-‘of ‘sociolinguistics is redundant.† This is somewhat in clash with his convention al conception about language, assortment, dialect and speech communities in his second chapter. He disputes the subsistence of them and can’t be used as a theoretical constructs.In some topics, the association of the topics is not intact but rather same topics can be found anywhere within the book. The author seems to â€Å"beat around the bush† where ideas are circling back on itself. The author argue the work of both Labov and Chomsky without clear explanations about what he is trying to say and what he want reader to understand. His arguments about variance of his idea against Labov and Chomsky are incomprehensible arguments. Specifically, his explanations about the section on quantitative study of speech are very poor. In addition, the graphs being used are poorly labeled or unlabeled. In explaining the authors ideas, there’s no precision and exactness. In page 16, For instance, he says â€Å"As for morphology, this is left out altogether, which again makes for ease of learning†¦.† (Hudson, 1996) .A reader can’t grasp how morphology has been left out altogether. There are so many explanations in the book without clear thoughts and sometimes careless.The significant role of the book can be taken seriously in the first two chapters of the seven chapters. For example, he makes significant arguments about varieties of language. He says, in pages 23-24,   that language should be taken into account as â€Å"a phenomenon including all languages of the world and then stresses that there is variety among languages is difficult to hunt down (Hudson, 1996). However, he concludes that varieties are not present. Rather, aspects of language may vary. People have different ways on how they use their language. People have different items on how they utter their language. Every people have a â€Å"part of the set† in the items they have in their language.In chapters three through six, he makes a significant notion of severa l concepts of sociolinguistics. According to Hudson, sociolinguistics deals with the study of language in relation with the society. I find very interesting in chapter three – Language, culture and thought. Specifically, his arguments about prototypes and sexism in the language system are very good which I found to be attractive. It can give details about indistinct boundaries of concepts where critical feature cannot. Language maintenance and alterations are very difficult to analyze. However, due to Hudson’s prototype theory which asserts that it is the groundwork for Fishman’s speech domain concept, the evaluation and investigation of language preservation and modification becomes is being facilitated.Chapter Four, â€Å"Speech as Social Interaction,† is difficult to analyze the ideas presented. Topics under the subject lack thorough discussion on the recent studies on speech acts, speech events and dialogue analysis.I was attracted oh how the author c ould encourage the accuracy of his work by using some statistical methods such as sampling, structured interview and by using variables. Researches conducted by the author add to the reliability of the authors ideas. The concept about sampling is not discussed thoroughly in the book even it does not appear. However, sampling can be implicitly understood in the book. Chapter 5, a quantitative study of speech, where discusses selection of â€Å"different types of housing and a range of social status†¦.† (Hudson, 2007, p.60) can be used to implicitly understand sampling, a selection process of different units from a population, called the sample, to make an inference from the whole population. In other words, it is a process of determining characteristics or parameters of the whole population by selecting a suitable representative part of it (Mugo, 2004).In addition, I found interested on how the author used structured interview for he could make conclusions from a certain research. From the book, I know that this kind of interview, where an evaluator asks same questions to every interviewee offering them the identical responses, is very efficient in data gathering (ERIC/AE Staff, 2007). He emphasizes that structured interview â€Å"have used fewer than a hundred speakers and increasing the number of speakers tends to be counterproductive the analytical (Hudson, 2007, p. 160).The use of the quantitative variable by the author helps to capture the thought about quantitative difference. Linguistic variable refers to â€Å"a set of related dialect forms all of which mean the same thing and which correlate with some social grouping in the speech community† (Britain, 2005).Although the book is used a course text, it must have suggested reading, projects or suggestions for additional information for readers to know. Also, the bibliography and index is poor in construction.The book, first, is a very good example resource for people who want to have background about sociolinguistics, the language with a society and the society with a language. However, I would like to stress some main points. Since the focus of the is mainly on theoretical aspects, it is not best recommended for those who want to take practical research. This could be a great resource about sociolinguistics if it will provide readers the clear and thorough understanding about the subject matter. Another, I like on how the author organized his ideas by making conclusions after a certain topic. The conclusion allows me to check the accuracy of his idea. Also, it gave me the importance of each topic discussed.

Ching vs. Salinas Case Digest Essays

Ching vs. Salinas Case Digest Essays Ching vs. Salinas Case Digest Essay Ching vs. Salinas Case Digest Essay CASE TITLE: Jessie Ching v. William Salinas, Sr. , William Salinas, Jr. , Josephine Salinas, Jennifer Salinas, Alonto Solaiman Salle, John Eric Salinas, Noel Yabut (Board of Directors and Officers of WILAWARE PROUDCT CORPORATION) PETITIONER’S CLAIMS: Petitioner’s insisted that his works are covered by Sections 172.1 and 172.2 of the Intellectual Property Code and that the copyright certificates issued by the National Library are prima facie evidence of its validity, citing the ruling of the United States Court of Appeals in one of its cases. He claims that the IPC provides in no uncertain terms that copyright protection automatically attaches to a work by the sole fact of its creation, irrespective of its mode or form of expression, as well as of its content, quality or purpose. As such, the petitioner insists, notwithstanding the classification of the works as either literary and/or artistic, the said law, likewise, encompasses works which may have a bearing on the utility aspect to which the petitioner’s utility designs were classified. Moreover, according to the petitioner, what the Copyright Law protects is the author’s intellectual creation, regardless of whether it is one with utilitarian functions or incorporated in a useful article produced on n industrial scale. The petitioner also maintains that the law does not provide that the intended use or use in industry of an article eligible for patent bars or invalidates its registration under the Law on Copyright. The test of protection for the aesthetic is not beauty and utility, but art for the copyright ad invention of original and ornamental design for design patents. In like manner, the fact that his utility designs or models for articles of manufacture have been expressed in the field of automotive parts, or based on something already in the public domain does not automatically remove them from the protection of the Law on Copyright. RESPONDENT’S CLAIMS: The respondents aver that the work of the petitioner is essentially a technical solution to the problem of wear and tear in automobiles. Such work, the respondents assert, is the subject of coyright under Section 172.1 of IPC. The respondents posit that a technical solution in any field of human activity which is novel may be the subject of a patent, and not of a copyright. They insist that the certificates issued by the National Library are only certifications that, at a point in time, a certain work was deposited in the said office. Furthermore, the registration of copyrights does not provide for automatic protection. The respondents aver that no copyright is said to exist if a party categorically questions its existence and legality citing Section 218. (b) of IPC. The respondents maintain that a copyright exists only when the work is covered by the protection of IPC. ISSUE: Whether or not the item sbject of the petition is considered work or art and thu s within the scope of the Copyright law protected by the Intellectual Property Code. RULING: Section 171. 10 provides that a â€Å"work of applied art† is an artistic creation with utilitarian functions or incorporated in a useful article whether made by hand or produced on an industrial scale. But as gleaned from the specifications appended to the application for a copyright certificate filed by the petitioner, the said Leaf Spring Eye Bushing for Automobile is merely a utility model. Likewise, the Vehicle Bearing Cushion is illustrated as a bearing cushion. Plainly, these are not literary or artistic works. They are not intellectual creations in the literary and artistic domain, or works of applied art. They are certainly not ornamental designs or one having decorative quality or value. The focus of copyright is the usefulness of the artistic design, and not its marketability. Works for applied art include all original pictorials, graphics and sculptural works that are intended to be or have been embodied in useful article regardless of factors such as mass production, commercial exploitation, and the potential availability of design patent protection. While works of applied art, original intellectual, literary and artistic works are copyrightable, useful articles and works of industrial design are not. A useful article may be copyrightable only if and only to the extent that such design incorporates pictorial, graphic or sculptural features that can be identified separately from, and are capable of existing independently of the utilitarian aspects of the article. There is no copyright protection for works of applied art or industrial design which have aesthetic or artistic features that cannot be identified separately from the utilitarian aspects of the article. Functional components of useful articles, no matter how artistically designed, have generally been denied copyright protection unless they are separable from the useful articles. In this case, the petitioner’s models are not works of applied art, nor artistic works. They are utility models useful articles, albeit with no artistic design or value. A utility model is a technical solution to a problem in any field of human activity which is new ad industrially applicable. It may be, or may relate to, a product, or process or an improvement of any of the aforesaid. Essentially, a utility model refers to an invention in the mechanical field. A utility model varies from an invention which is available on at least three aspects: first, the requisite of â€Å" inventive step† in a patent for invention is not required; second, the maximum term of protection is only seven years compared to a patent which is twenty years, both reckoned from the date of the application; and third, the provisions on utility model dispense with its substantive examination and prefer for a less complicated system. The Leaf Spring Eye Bushing and Vehicle Bearing Cushion are not copyrightable, being not of the same kind and nature as the works enumerated in Section 172 of IPC. In Kho v. Court of Appeals and Pearl Dean (Phil), Inc. v. Shoemart, Inc, the Court ruled that â€Å"these copyright and patent rights are completely distinct and separate from one another, and the protection afforded by one cannot be used interchangeable to cover items or works that exclusively pertain to others. †

Assignment Case Study Example | Topics and Well Written Essays - 250 words - 4

Assignment - Case Study Example They can manage their products from one area to the next and capitalize on the most viable opportunities present in the industry. When doing the feasibility study, it found out that the retail business was growing at an exponential rate (Hill and Jones, 2013). This means it has a chance to capitalize on it and use the acquired knowledge over the years to meet its goals. Despite the financial crisis that triggered a price discount for its products, the expansion after the recovery of the economy will be a good way of dealing with an increased demand that will open up new markets both at the retail and wholesale sections. If the company escapes from continued need to expand, it will miss out on opportunities that would have cemented its position in the market. As such, it should proceed with its plans and capitalize on the expected vibrancy of the market. This will also streamline its efficacy in dealing with its supply chain management process in whichever area they operate in. the expansion, therefore, was a good economic and strategic opening for the

Public Service Broadcasting Essay Example | Topics and Well Written Essays - 2000 words

Public Service Broadcasting - Essay Example Public service broadcasting is, probably, the only truly public service left which is truly accessible and comprehensible by viewers, but it is clear that even the most effective PSB structure is not secured from the influences of the postmodern age. Given the bright promise of digital television and the profound alterations it brings to the culture and ecology of mass media, public service broadcasting should undergo a series of changes, to make sure it fits in and meets the needs of new audiences. Public service broadcasting: Defining the term Understanding the pros and cons of public service broadcasting in Britain is impossible without trying to delineate what stands behind the very term â€Å"public service broadcasting† (further PSB). The controversy and vagueness surrounding the PSB term cannot be easily dismissed. That there is no single definition of public and public service broadcasting has been abundantly established (Syvertsen 1999). During the past 60 years in th e study of PSB no single definition of public service and its nature was developed and crystallized (Syvertsen 1999). Some definitions had considerable variations, whereas many others are obviously contradictory (Syvertsen 1999). For a long time, the term â€Å"public service broadcasting† was associated with BBC; but today, none of the existing definitions satisfies the changing demands of the media reality. The fact is in that the term â€Å"public service† is no longer limited to the community and those who are interested in this type of services. The terms â€Å"public service† and â€Å"public service broadcasting† have several distinct definitions, and all these definitions may help to explain the changing nature of PSB in the digital world. First, public service broadcasting can be treated as a unique and important type of public utility, namely, one of the many types of services provided by governments (Syvertsen 1999). In this sense, public servi ce broadcasting is similar to postal services, railroads and roads, and other public utilities used by citizens on a daily basis and for no fee. Treating public service broadcasting as a public service utility is the same as underlining its socioeconomic and technical ingredients: from the viewpoint of public utility, PSB must meet the basic criteria of efficiency and quality, which include the quality of signal, the breadth and sophistication of the distribution network, operations efficiency, etc. (Syvertsen 1999). This definition of public service broadcasting emphasizes the â€Å"utility† aspect of the service provision. Second, public service broadcasting can be viewed as something provided in the public sphere (Syvertsen 1999). This definition shifts the emphasis away from â€Å"utility† towards the â€Å"public† character of broadcasting. Here, the meaning and boundaries of the â€Å"public sphere† should also be delineated. Syvertsen (1999) writes that â€Å"the public sphere represents institutions in which members of the public take part as citizens and collectively make decisions for the common good† (p.7). The public character of PSB implies that everyone, irrespective of their status or position, have the right and can access the services provided by public broadcasters. Here, PSB is also depicted as an invisible eye monitoring the progress of society and providing citizens