Essay on the Design Argument for God Free-Sample for Students

Question: Write an Essay on the Design Argument for God. Answer: The Design Argument for God The design argument is illustrated for presenting the empirical arguments on the existence of God. The arguments attempt to recognize the different types of empirical features that deal with the constitutional evidence of intelligent design. These design arguments are also termed as technological arguments that include telos, the Greek word of purpose. According to Elliott (2017), the design argument includes the three major components. First is the premise that proves the existence of some of the empirical property. Second is the sub-argument that defines the persuasive nature of the empirical designs that involves the evidence and the intelligent purpose. The third one is the premise, which concludes probable explanation for the fact that is exhibited in the universe (Bailey and OBrien 2014). This specific research paper will discuss the evidence-based analysis presented by the famous philosophers. Incorporation of the philosophical view would make the research paper much informati ve. It is to be indicated that the design argument is one of the three major arguments about the existence of God. The other two arguments are the cosmological argument and the ontological argument. The design arguments, as presented by Elliot Sober, are classified into twp different types, such as cosmic and organismic (Glass and McCartney 2014). According to his explanation, the organismic designs are generally focusing on the observation of the adaptive features of the environment in which they exhibit the delicacy. On the other hand, cosmic design arguments include the observational features that are concerned with the entire cosmos, obeying the simple laws (De Cruz 2014). Sober defined that the cosmic design is stable and it permits the life to exist in a proper way. The dialogues presented by David Hume in concerning natural religion reflect the cosmological arguments. The appearance of condenses and Clarke in his argument is representing the concept-based explanation. He stated, Whatever exists must have a cause or reason of its existence; it being absolutely impossible for anything to produce itself, or to be the cause of its own existence. In mounting up, therefore, from effects to causes, we must either go on in tracing an infinite succession, without any ultimate cause at all, or must at last have recourse to some ultimate cause, that is necessarily existent ( Bailey and OBrien 2014). The argument depicts that there is impossible to rely on an infinite succession of the causes and effects by ignoring the ultimate cause. Hume also explained that the arguments are continued since this fails to provide any particular reason for the casual chain or an entire series (De Cruz 2014). By presenting a contradictory argument, Elliott Sober mentioned that the criticism of Hume would lose the bites if the arguments were not analogical (Nieminen et al. 2017). Apparently, the design is somewhat exquisite that can be compared to the scientific elaboration of Orgel, Evolution is cleverer than you are. The technological argument implies that if the design is implied as the designer, then it can be inferred that the universe is designed. The perspective of everydays life, it is noted that the history of earth is quite complex. The arguments presented regarding the existence of God, the creator. The intelligent design is created by determining the scientific theory. The differentiation between the intelligent design and the poor design ensures the appropriate arguments on the existence of the creator (Girotto, Pievani and Vallortigara 2014). The argument from the poor design is against the Gods existence. It presents the reasoning that God would not create the organisms by perceiving the suboptimal designs visualized in the nature. In the creationism, people are inclined towards several philosophical views. They have the strong believe in the existence of God. It is also believed that the world is made in period of six that contains twenty-four hour in a day. The argument presents in the intelligent design depicts that the world reflects the evidence of the scientific nature in which the God exists and He is the designer of the world (De Cruz 2014). The elaboration of David Hume depicts that the material universe is somewhat resembling the intelligent production in which the design exhibits. It has been specified that the designs related to the human artifacts are proportional to the designs created by the intelligent beings. Hence, it can be inferred that an intelligent creator has created the designs of the material universe. Darwins theory of evolution is against the belief of intelligent design. Many philosophers believe in Darwins evolution theory believes that many structure of the animals and plants sometimes bear the unmistakable signature of design, which is created by a supernatural intelligence (Patrides 2016). Cosmic design arguments include the observational features that are concerned with the entire cosmos, obeying the simple laws. On the other hand, the supporters of intelligent design argued that neither human nor animals could have involved in stepwise fashion if the supernatural intelligence does not exist. In fact, if any of the part is removed, it will cease the entire functionalities (Swinburne 2014). Therefore, the arguments present in the intelligent designs have opposed Darwins theory of evolution, which depicts that the humans, animals, and worldly beings are evolutionary changing with time. The arguments presented in support of Darwins theory exclaim that steps associated with the evolution process exist in the record of fossil. Even though there is the existence of complex structures, it gradually shapes the evolutionary image. Charles Darwins theory of evolution includes the evolution by natural selection, which discusses the origin of the complexity, adaptations, and diversity among the living creatures of earth. Apart from Charles Darwin, many critiques has even denied the existence of God and supported the theory of evolution of the living creatures in this world (De Cruz 2014). In presenting the counter argument, Sober defined that the cosmic design as the stable form of intelligent design by God, the creator. Cosmic design arguments are thus including the observational features that are concerned with the entire cosmos, obeying the simple laws. References Bailey, A. and OBrien, D., 2014. The Design Argument and Empirical Evidence of Gods Existence. InHume's Critique of Religion:'Sick Men's Dreams'(pp. 103-124). Springer Netherlands. De Cruz, H., 2014. The enduring appeal of natural theological arguments.Philosophy Compass,9(2), pp.145-153. Elliott, T.E., 2017. On the Logic of Evolution and the Vanity of Scientism.Acta Cogitata: A Philosophy Journal,2(1), p.5. Girotto, V., Pievani, T. and Vallortigara, G., 2014. Supernatural beliefs: Adaptations for social life or by-products of cognitive adaptations?.Behaviour,151(2-3), pp.385-402. Glass, D.H. and McCartney, M., 2014. Explaining and explaining away in science and religion.Theology and science,12(4), pp.338-361. Nieminen, P., Boudry, M., Ryks, E. and Mustonen, A.M., 2017. Biblical and theistic arguments against the evolutionary argument against naturalism.Zygon,52(1), pp.9-23. Patrides, C.A., 2016.The grand design of God: the literary form of the Christian view of history(Vol. 23). Swinburne, R., 2014. Argument From Design.Philosophy of Religion: An Anthology, p.207.

Quiz solutions Essay Example

Quiz solutions Paper Just declared hat it is increasing its annual dividend from $1. 00 per share to $1. 25 per share. Fifth stock price remains constant, then the dividend yield will increase. This is because the denominator in dividend yield remains unchanged, but the numerator increases. 6. A bond that makes no coupon payments and is initially priced at a deep discount is called a zero. Coupon bond. 7. A symmetric, bell. Shaped frequency distribution that is completely defined by its mean and standard deviation is the Normal distribution. 8. Which one of the following is a correct statement concerning risk premium? The greater the volatility of returns, the greater the risk premium. 9. Estimates using the arithmetic average will probably tend to overestimate values over the long-term while estimates using the geometric average will probably tend to underestimate values over the short- term, 10. The risk premium for an individual security is computed by multiplying the securitys beta by the market risk premium. CAMP = REF + Beta x (MR.) 11. Standard deviation measures total risk. 12. Which one of the following would indicate a portfolio is being effectively diversified? A decrease in the portfolio standard deviation 13. The intercept point of the security market line is the rate of return which corresponds to the risk free rate of return. (the y-intercept here, from the formula for the slope of a line) 14. The principal amount of a bond that is repaid at the end of the loan term is called the bonds face value (note the question asks for principal amount, not date) 15. Which one of the following statements is correct concerning the expected rate Of return on an individual stock given various States Of the economy? We will write a custom essay sample on Quiz solutions specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Quiz solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Quiz solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The expected return is a weighted average where the probabilities of he economic states are used as the weights. 6. The Capital Market Line is the pricing relationship between the optimal portfolio and the standard deviation of portfolio return. (extra credit question) Quantitative questions: 1 7, The Lo Sun Corporation offers a 6% bond with a current market price of $875. 05. The yield to maturity is 7. 34%. The face value is $1,000. Interest is paid semiannually, How many years is it until this bond matures? IV -875. 05 p MET 60/2 RATE or i/y 7. 34%/2 NIPPER or n ex. = 16 18 Six months ago, you purchased 100 shares Of stock in BBC co. T a price Of $43. 89 a share. BBC stock pays a quarterly dividend of $. 10 a share. Today, you sold all Of your shares for $45. 13 per share. What is the total amount Of your capital gains on this investment? The information about the dividends is not needed to solve for capital gains. 19. The common stock of Eddies Engines, Inc. Sells for $25. 71 a share. The stock is expected to pay SSL . 80 per share next month when the annual dividend is distributed. Eddies has established a pattern of increasing its dividends by 4% annually and expects to continue doing so. What is the market rate of return on this stock? This is a constant growth or Gordon growth model problem. 20, Fred Flintlock wants to earn a total of on his investments. He recently purchased shares of BBC stock at a price of $20 a share. The stock pays a $1 a year dividend. The price of BBC stock needs to if Fred is to achieve his rate of return. Total return dividend yield capital gains yield = 1/20 + cap gains yell = 5% + cap gains yield cap gains yield therefore price must increase by 21. The common stock of Grady Co. Had an 11. 25% rate of return last year. The dividend amount was 5. 0 a share which equated to a dividend yield Of I _5%. What was the rate of price appreciation on the stock? 11. 25% -9. 75% 22. Your firm offers a ID-year, zero coupon bond. The yield to maturity is 8. 8%. What is the current market price Of a $1,000 face value bond? IV 430. 24 RATE or i,y 10 *note: this bond used annual compounded as was given during the exam. 23. Angelicas made two announcements concerning its common stock today, First, the company announced that its next annual dividend has been set at $2. 16 a share. Secondly, the company announced that all future dividends will increase y 4% annually. What is the maximum amount you should pay to purchase a share of Angelicas stock if your goal is to earn a rate of return? 24 The bonds issued by Manson Son bear a 6% coupon, payable semiannually, The bond matures in 8 years and has a $1,000 face value. Currently, the bond sells at par. What is the yield to maturity? IV 65/2 3%xx = *Note: a bond selling at par value will have a yield to maturity equal to its coupon rate. 25. Eight months ago, you purchased 400 shares of Winston, Inc. Stock at a price of $54. 90 a share. The company pays quarterly dividends of $. 50 a share. Today, you sold all of your shares for $49. 30 a share. What is your total percentage return on this investment? In eight months, you would receive two dividends, for total dividends per share of $1. 00 26. Zoom, Inc. Stock has a beta of 1. 5. The risk-free rate of return is 3. 7% and the market rate of return is 9. 5%, What is the amount of the risk premium on Zoom stock? This is the Capital Asset Pricing Model. 3. 7% + 3. 7%) = 3. 7% + 8. 7%, therefore the risk premium on Zoom stock is 8. 7% 27 _ Chocolate and Rum, Inc. Offers a 7% coupon bond With semiannual payments and a yield to maturity of 7. %. The bonds mature in 9 years. What is the market price Of a 51,000 face value bond? IV 953. 28 75/2 7. 73%/2 28. The Reading Co. Has adopted a policy of increasing the annual dividend on its common stock at a constant rate of annually, The last dividend it paid was $0. 90 a share. What will the companys dividend be in six years? This is future value: 29. Cant Hold Me Back, Inc. Is preparing to pay its first dividends. It is going to pay $1. 00, $2. 50, and $S_CO a share over the next three years, respectively. After that, the company has stated that the annual dividend will be $1. 5 per share indefinitely What is this stock worth to you per share if you demand a 7% rate of return? This is the two stage model where each dividend is discounted separately until the dividend stabilizes in year 4. Period Dividend 1. 25 IV formula (1. 25/ 2. 1836 4. 0815 14. 5767 Total iv Note: the stock becomes a perpetuity in year 4 (terminal value as of the end of year 3) and the terminal value then must be discounted back too present value today. 30. Which of the following amounts is closest to the value of a bond that pays $55 semiannually and has an effective semiannual interest rate Of 5%?

Biography of Jan Hus, Religious Reformer and Martyr

Biography of Jan Hus, Religious Reformer and Martyr A century before Martin Luther posted his 95 Theses criticizing the Roman Catholic Church, Czech pastor and church reformer Jan Hus pointed out the same problems. The Church labeled Hus a heretic and burned him at the stake. But Hus complaints would not die with him. Instead, they sparked a wildfire of protest that roared across Europe, changing Christianity forever. Early Life and Career The birth of Jan Hus around 1370 was of little notice in the southern Bohemian town of Husinec. His parents were peasants, and as an adult, he shortened his surname from Husinec to Hus. By 1394, Hus had earned a bachelors degree at the University of Prague. Two years later he added a masters and became an instructor at the university. A struggle at the university pitted the German masters, who opposed church reform, against the Czech masters, who admired the writings of John Wycliffe (1330 - 1384), an English reformer who translated the gospels into English. Wycliffes writings found their way into Prague about 1401, worsening the split between the Germans and Czechs. Hus Discovers Wycliffe Hus found himself agreeing with many of the points Wycliffe had raised. For example, Wycliffe considered Scripture to be the supreme authority, not the pope. He also opposed the sale of indulgences, Church documents which supposedly shortened or terminated a souls stay in purgatory. Wycliffes belief in trusting in Christ alone for salvation, rather than good works or obeying church rules, later became a cornerstone of the Reformation. Hus also agreed with Wycliffes plea for restraining clergy, who had become powerful landowners in Bohemia. Hus denounced the sin of simony, the practice of using a church position to profit from selling pardons or church appointments.   Church and Politics Needless to say, Hus positions were not popular with the local bishops and the pope. In 1403, Johann Hubner, one of the anti-reform German masters at the university, drew up a list of 45 of Wycliffes articles and condemned them as heresy. Besides the upheaval caused by the fledgling reform movement, this was a period of chaos in the Roman Catholic Church. There were two popes, Gregory XII and Benedict XIII, and a later election resulted in a third, Alexander V. Archbishop Zbynek Zajic of Bohemia, initially a supporter of Hus, turned against him and bribed Pope Alexander V to prohibit preaching in private chapels. Hus preached in Bethlehem Chapel in Prague. When Hus refused to follow the popes order, Archbishop Zbynek excommunicated him. Still, Hus continued to preach and teach at the university. Once more, the matter of indulgences came up when Alexanders successor, Pope John XXIII, sold them in Bohemia to raise money. Hus again condemned the practice, but that did not sit well with King Vaclav IV of Bohemia, who received a share from indulgence sales. Without Vaclavs support, Hus was excommunicated by the Roman curia. A church interdict was placed on Prague in 1412, which meant Catholics could not receive sacraments or be buried in church cemeteries. To spare the city, Hus fled to southern Bohemia, where he stayed in exile at the castles of friends. Hus Writes Feverishly In an attempt to answer charges against him, Hus wrote a lengthy book titled The Church (de Ecclesia) in which he asserted that Jesus Christ, not the pope, is the head of the church. Hus stated that Christ is the Rock upon which the church is built, not Peter. While Hus declared Catholics were obligated to obey the church when its laws were based on Scripture, he said they had no duty to obey when humanmade rules could not be supported by the Bible. In his book On Simony, Hus attacked the common practice of simony, rampant in the 15th century. Affluent parents bought high church positions for their sons, most of whom showed little interest in the gospel. That led to a string of lazy, corrupt church leaders. During that period Hus also penned a long series of letters to everyone from personal friends to the people of Prague to cardinals and the pope. Much of what is known about him comes from those documents. His other works explained the Ten Commandments, the Apostles Creed, and the Lords Prayer. Of course, many of Hus positions undercut church authority, a stance that further alienated him from the local archbishop and Rome. Hus was dangerously unaware of just how much he was hated by church officials. Betrayal and Execution In 1414, a naive Jan Hus traveled to a church conference in Constance, Germany, believing he would have the chance to defend himself before a group of church fathers gathered to discuss the situation of three sitting popes. Hus was promised safe passage there and back by King Sigismund of Hungary, Vaclavs half-brother, but when Hus arrived, he was arrested and thrown in prison. Located next to the latrines, Hus unsanitary cell stunk. The reformer grew so ill that treatment by the popes doctor and relocation to another cell were needed to keep Hus alive. When Hus finally appeared before the council, the loathing against him was overwhelming. Sigismund, caving to political pressure, secretly withdrew his vow of protection. The council concocted 30 false articles they said Hus taught, including that he was the fourth person of the Godhead. Every time Hus tried to defend himself, he was shouted down. On July 6, 1415, Hus was dressed in priestly vestments then ceremonially defrocked. He refused to recant his beliefs. Dragged to the place of execution, he was bound to the stake with a chain around his neck. Men piled wood up to his chin. Given one last chance to recant, Hus proclaimed his innocence. As the fire overtook him, Hus could be heard singing, Jesus, son of the living God, have mercy on me. Reformation Legacy Hus impact on later reformers was immense. In 1520, Martin Luther confessed, I have taught and held all the teachings of Jan Hus, but thus far did I not know it . . . In short, we are all Hussites and did not know it. Most mainstays of Protestant theology can be traced to Hus: Christ alone as head of the church, strict adherence to the Bible, all worship readings and sermons in the local language, reception of both wine and bread in communion, daily Bible reading by Christians, and the danger of temptations in culture. As a Catholic priest, Hus never advocated breaking from the church. Instead, he called for change, for reforming the corrupt bureaucracy of the church and returning to the nonpolitical norms of early Christianity. The system called his appeals heresy.   Jan Hus Fast Facts Full Name: Jan Hus  Also Known As: John Huss, Johann Huss  Occupation: Priest, theologian, teacher   Born: Between 1369 and 1372 in Husinec, Czech RepublicDied: July 6, 1415, in Constance, GermanyEducation: University of PraguePublished Works: The Church, On Simony, lettersKey Accomplishments: Inspired church reformers like Martin LutherFamous quote: In life eternal, there is perfect joy and light, without pain or torture, and there is communion with God Himself and His angels. Sources Christian History Institute.  To Build a Fire. https://christianhistoryinstitute.org/magazine/article/to-build-a-fire.Reformation 500. Jan Hus. https://reformation500.csl.edu/bio/jan-hus/.C.S. Lewis Institute. The Legacy of John Hus. cslewisinstitute.org/The_Legacy_of_John_Hus_FullArticle.Online Library of Liberty. Jan Huss,  The Church  [1411]. http://oll.libertyfund.org/titles/huss-the-church.Christianity Today, Christian History. John Huss, Pre-Reformation Reformer. https://www.christianitytoday.com/history/people/martyrs/john-huss.html.Encyclopedia Britannica. Han Hus, Bohemian Religious Leader. https://www.britannica.com/biography/Jan-Hus.The Famous People. 18 Thought-Provoking Quotes By John Huss That Prove Hope Springs Eternal. https://quotes.thefamouspeople.com/john-huss-87.php

Arboriginals and the White Government essays

Arboriginals and the White Government essays Aboriginals and the White Government The white government is racist and Eurocentric; as a result they have brought about racial discrimination against the aborigines. The colonial attitude of the Aborigines was that they represented primitive animals not deserving respect as they belonged to the menial class of the suppressive society. The Laffey family does not accept this attitude as Cornelius criticise the hypocrisy of the Europeans as poaching is approved by the government, and murdering the owners of the local grouse, blinked at (p. 32). He uses his job to write an article condemning a massacre of Aborigines which he witnesses first-hand. Cornelius refers to it as needless and foolish acts of provocation and aggression on the part of the diggers (p. 31) and says that even the quasi-official road-blazing part...had indulged in unprovoked killing of natives (p. 31). His article deliberately has been used to position the readers of the article to see European Australians as malicious and at fault. The dominant colonial view of the Aborigines is that they were criminals and troublemakers. From Corneliuss action, it can also be seen that Aborigines were marginalised and suppressed as they were seen to belong to the lower class of the society compared to the Europeans who were considered to be of a higher class. The physical violence that the white people have imposed upon the Aborigines constructs the readers negative view towards racism as it helps to position the reader to be with Astleys point of view about racial discrimination as she also challenges the typical traditional view of Aborigines. The physical violence has been endorsed by the mainstream Australian but is not accepted by the Laffey and Astley and therefore the reader too. Men in the constructed reality of the novel are privileged over women. Astley criticises the patriarc ...

Analysis of the UK Music Retail Industry Essay Example | Topics and Well Written Essays - 1500 words

Analysis of the UK Music Retail Industry - Essay Example Music is a hobby for every one in five adults in the United Kingdom (UK). Music is a lifestyle for a large proportion of the UK people. Majority of the people in the UK listen to music everyday at home, at work and while enjoying their leisure in other places. The significance of music in a consumer lifestyle is emphasized by study results, which indicate that music access has been enhanced by new technology and other trends. Music retailers in the UK include Woolworths, Zavvi, HMV, EMI, Universal, Sony, and Warner (Key Note 2011, p1). Many of these retailers offer CDs, cassettes and vinyl. For a long time the â€Å"bricks and mortar† music retail shops dominated the UK market. However, there has been a sharp reduction in their market share over the past decade with online retailers like Amazon winning, from the brick and mortar shops, a recognizable share of the market. Several physical retails stores in the UK market have been forced to close some of their branches in view o f the various changes and challenges that have graced the market. The paper will highlight some of the changes that have been witnessed in the UK market and will provide a PEST analysis of the UK music retail industry. 1.2 PEST Analysis 1.2.1 Political Environment Control on copyright and recording places potential limitations on the formal distribution channels, for instance, downloading music online (Burt and Sparks 2003, p74). In other words, formal distribution channels have been affected by recording and copyright controls and laws. The present issue concerning the political environment in the UK involves VAT. The problem of Low Value Consignment Relief (a tax mechanism that allows retailers to utilize distribution channels in Channel Islands to sell goods at a low price in UK without the need to pay VAT) has been a thorny issue for the physical music retailers in UK. The music retailers feel that it will make bricks and mortar music shops be disadvantaged in terms of costs. Mu sic retailers’ fears have been increased with the recent move by the government to raise VAT to 20 percent from 17.5 percent (Cardew 2011, p1). 1.2.2 Economic Environment The relatively low cost of music media and devices indicates that there will be little recessionary pressure on sales and expenditures. The recent economic recession hugely affected consumer spending and resulted in revenue fall in the music industry by an average of 3.7 percent in 2009 (McMillan 2011, p5). While the recent recession saw a significant drop in sales of music albums and media between 2009 and 2010, the economic situation of UK has improved in 2011. This means that across the country, the level of disposable income has grown meaning that consumers may be willing to spend more on entertainment. â€Å"Bricks and mortar† music shops which operate with considerably high overheads tend to set higher prices for their products as noted by McMillan (2011, p6). 1.2.3 Social Environment Some of th e physical music retailers in UK have a popular image in the society meaning that they attract a wide range of customers. The population aged between 19 and 40 is heavily involved with and have varied tastes of music. It is important to note that while the younger generation is more comfortable with using high tech equipment such as computers, iPods, Shuffle flash disks and the likes, the older generation is more conservative and therefore prefer to us CDs, cassettes and vinyl players. What this means is

Financial Reporting Master Research Paper Example | Topics and Well Written Essays - 4250 words

Financial Reporting Master - Research Paper Example The observance of accounting standards in reporting is mandatory in all countries as per the direction of Accounting Standard Board (ASB). All countries have developed their own accounting standards and in the absence of a standard in any occasion, Generally Accepted Accounting Standards (GAAP) can be followed. This report has four sections, namely A, B, C, and D. Section 'A' deals with the specific accounting policies adopted by Tesco, Sainsbury and Morrison, followed by the comparison of the same between one another. It also throws light on whether there are any differences in the accounting policies followed by these companies and if any, what are they. Section B is meant to present the financial analysis of all the three companies' financial statements for a 5 year period using profitability ratios, liquidity ratios, debt ratios, activity ratios, gearing. Section C is for detailing the major limitations of ratio analysis in the light of given companies. Section D provides a repor t on the performance of a company of Morrison Plc. Based on the ratios calculated in Section B. The company prepares and presents it financial statements comprising of income statement, balance sheet and cash flow statement in accordance with applicable accounting standards, under the historical cost convention, and are in accordance with the Companies Act 1985 (Accounting... Basis of Consolidation The company prepares its consolidated financial statements comprising of statements of parent company and that of its subsidiaries. It has been made mandatory for the Continental European companies to prepare financial statements prior to the preparation of the same of the group so as to ensure timely preparation and reporting. As regards the excess/deficiency of purchase consideration is concerned, it shall be adjusted in reserves. It is therefore necessary for all subsidiaries to adhere to the accounting policies of the group with the aim of attaining consistency in the accounting policies. Stocks Stocks in stores are calculated at retail prices and reduced by appropriate margins to the lower of cost and net realizable value. Money market investments Money market investments are shown at cost price. All income received from these investments is included in the profit and loss account. Fixed assets and depreciation Depreciation is provided on an equal annual installment basis over the anticipated useful working lives of the assets, after they have been brought into use, at the following rates: Leasing items such as plant, equipment and fixtures and fittings are shown in the financial statements as tangible assets. These assets are subject to depreciation as per the depreciation policy of the firm. Sainsbury Plc. International Financial Reporting Standards (IFRS) Sainsbury will follow IFRS for financial reporting though it will have a small adverse impact on reported profit after tax. This impact excludes the effect of IAS 32 and IAS 39 - the Group has elected to take a one-year exemption in implementing these standards as allowed under IFRS. Morrison Plc. Basis of

The course of Civil War Essay Example for Free

The course of Civil War Essay To what extent did the military strategies and tactics of the armies of North and South change during the course of Civil War? Strategies and tactics did not change drastically in the South. The Strategies used by South were constant. At the beginning of the war, both side had the impression that the war would be short but this was not the case the war lasted for 4 years. During the war, the North was more offensive to the South. On the other hand, the South was always on the defensive side, they were trying to gain more sympathy. The evolution of weapons and communication improved a lot and changed the nature of the warfare. Furthermore, both sides reduced the amount of cavalry that they used in the civil war. Both sides also limited the amount of artillery that they used. In fact, the rifles were more useful than the artillery. The South also used the Guerrilla warfare against the North during the Civil War. Additionally, the influence of the naval war increased as the war went on. Overall, both sides did change their military strategies during the Civil War. But it was hard to argue that both sides had an enormous change in their military strategies and tactics. At the beginning of the war, 1861, both sides were not prepared for the war. At the beginning of the Civil War, the Union had only 16,000 men in the army, and only 90 of them were in the War Department. The Union was not ready for the war was due to the leadership problem. General Winfield Scott, the Union general had no idea about any strategic plan and no programme for mobilisation. Moreover, the President of the Union, Abraham Lincoln had no military experience at all. On the other hand, the Confederate had a little advantage of its military organization. The President of the Confederate, Jefferson Davis at least had some military experience. Under Davis control, there were 300 officers resigned from the Union and who joined the Confederate. Moreover, there were also state militias in the South that prepared for the war. In the early of 1852, both sides suffered number of men in the army, there were not enough soldiers for both sides. In March 1862, Davis introduced conscription that every white man, age between 18-35 had to server in the military service due to the end of the war. Davis believed the conscription act would help to increase the number of men in the army. On the other hand, the North also had the Carrot and stick approach to try to increase the number of men in their army. The stick approach was a Militia Law which was similar to a conscription act which forced people to serve in the military service. By 1865, both sides raised enormous armies, and there were 900,000 men in the Confederate and there were 2. 1 million men in the Union side. The North increased its number of men in army from 16,000 in 1861 men to 2. 1 million in 1865. On the other hand, the south increased its number of men in the army from 160,000 in 1861 to 900,000 men in 1865. Statistically, both sides had increased their number of men 10 times or even 20 times more in 5 years. Both sides have also changed their tactics on offensive and defensive. Once the rifle-musket was used by both sides, the defending force always had a great advantage. This was because most of the soldiers were in trenches when they were defending. However, the attacking force had to move forward to be able to captured enemy’s flank. The Consequence was that casualties would be heavier on the attacking side. It was hard for the attacking side to win the battle. In large scale battle, attacking force formed 2 lines. First line was working forward to try to kill as many enemies as they could. Second line would be fed in to restore the attacks momentum. Each line had about 1000 men. Again, casualties would be heavier on the attacking side because while they were attacking, they were in open ground without any protection. In May 1864, 19 millions bullets were fired in a single week in North Virginia. As the number of bullets that were fired in a week, it is easy to imagine the amount of soldiers who died on the battle field. Moreover, the Confederate used Guerrilla warfare during the war. There were guerrilla dimension in Missouri, Kentucky, Arkansas and Tennessee. The guerrilla warfare helped the confederate but this help was very limited, because guerrilla warfare was not popular at that time. Overall, the new tactics on offensive and defensive leads to huge amount of casualties on the battle field, and there was a significant change in the tactics of offensive and defensive during the Civil War. The evolution of weapons and communications has changed the nature of the warfare. In previous wars, both sides were still using the smoothbore musket which only had about 100 yards range. But in 1855, both sides were using rifled weapons instead of smoothbore musket. Those rifled weapon with the adoption of the minie ball have the shooting range up to 600 yards. In fact, it was more accurate. These improvements of the weapons made a huge impact on the battle field. Of course, the consequence was more casualties in both sides. The communication in both sides has also improved a great deal. Both sides had developed more railway tracks, so men and resource could travel around and supplied more efficiently. There were also steamboats in both sides that played an important supply role on the Mississippi and its tributaries. Moreover, there was telegraph that enabled the commanders to communicate with his units even if there were far away from each other. Both North and South strategy and tactics were affected by improvements in communication. The use of cavalry and artillery did not play an important role in the Civil War. The cavalry was not involved in any direct attack in the civil war. The cavalry was used to guard an army’s flanks, obtain supplies and cover retreats. The accuracy of rifle-fire meant that cavalry were no longer a major force on the battlefield. About 20 per cent of the confederate and 15 per cent of the Union troops were cavalry. At the beginning of the Civil War, the confederate cavalry was better than Union. This was because the good morale and good leaders like Jeb Stuart. However, by 1863, the Union cavalry was just as good as the confederate cavalry. Even though, there were not a lot of cavalry troops in both sides, it still gave out certain help like giving out supply. Moreover, the use of artillery did not play an important part in the Civil war as well. This was because the use of artillery could not be well used in the areas that took place in the Civil War. Moreover, riled-musket was more useful compare to the cannon. Furthermore, the north had better potential to produce more and better guns because of their strong industrial support. Moreover, the confederate manufactured some of its own gun, but it was not as good as the Unions. Overall, the use of cavalry and artillery did not have a significant role in the Civil War, but in fact it did affect both sides in some aspects. Both sides show a significant change on their naval warfare. In April 1861, the Union only had 8800 men in the navy. They only had 90 ships and only few of them were in action. However, the confederate was even worst. They did not have any navy at all in 1861. As soon as the war started, the North sent the merchant marine to blockade the South. And the amount of the ships in December 1861 increased to 260 warships on duty and 100 more were under construction. Blockading the South gave huge advantages to the North. This was because the Confederate could sell cotton in Europe in order to manufacture more new technology. However, with the blockade, they could not trade with any other countries. So the South would not be able to get money and manufacture any goods. The number of ship that increased by North between April 1861 to December 1861 was enormous. The result was that the South could not rely on its trade with other countries and lead to poor economic. The Union had an enormous change on their naval warfare but the Confederate did not. The military strategies and tactics of the armies of North and South did in fact have changed during the Civil War. Both sides did have changed on their offensive and defensive tactics, new weapons and communication. But on the other hand, both sides did not change on their cavalry and artillery. So it was hard to argue that both sides have enormous change in all aspects.